Darlene M. Plummer
Property Valuation Administrator
PVA is the acronym for Property Valuation Administrator.
The Kenton County Property Valuation Administrator’s office has an assessment roll of over $16 billion. Our mission is to provide courteous, accurate and efficient services for the benefit of Kenton County and its citizens.
The Kenton County PVA is a locally elected official who is charged with assessing all property, both real and personal, at 100% fair cash value unless specifically exempted. The PVA’s most complex task is to estimate fair cash value for all property in the county, regardless of the property's size, shape, location, use, or condition. Tracking ownership changes, maintaining maps, updating building characteristics, and administering proper exemptions for real property are also ongoing responsibilities of the PVA office.
The Kentucky Constitution requires equality and uniformity through fair market value assessments. Fair market value is defined as the price that property will bring in a fair voluntary sale between a willing seller and a willing buyer. The assessment date for the valuation of all property is January 1st.
Your Property Valuation Administrator’s office does not set property tax rates, nor does it collect property taxes. The office assesses the “fair market value” of property to be taxed. There are two components that determine your property tax bill: assessed value and tax rate. Taxing authorities such as city, county, and state governments, as well as school boards, determine the tax rate.
Section 172 of the Kentucky Constitution requires the PVA to assess all property at 100% Fair Cash Value as of the assessment date January 1st. Thus, taxation is the rule and exemption is the exception. Examples of such exceptions include the Homestead Exemption for property owners age 65 and older, the Disability Exemption for individuals who are totally disabled, and certain religious, educational and government properties. Formal applications must be submitted to the PVA office or the Kentucky Department of Revenue before any exemptions can be granted.
PVA responsibilities also include listing assessments of all tangible personal property as of January 1st of each year. Tangible returns must be filed annually by May 15th. Returns postmarked after May 15th are forwarded to the Kentucky Department of Revenue, Office of Property Valuation for billing. Statutory penalties of 10% for voluntary listings and 20% for involuntary listings will be applied.
The Kentucky Department of Revenue provides standardized values for all automobiles, recreational vehicles, watercraft, et cetera for property tax purposes. The PVA may make value adjustments due to high mileage or costs to repair damage incurred in the tax year.
While the Kenton County Property Valuation Administrator (PVA) strives to make the information on this website as timely and accurate as possible, the PVA office makes no claims, promises, or guarantees about the accuracy, completeness, or adequacy of the contents of this site, and expressly disclaims liability for errors and omissions in the contents of this site.
No warranty of any kind, implied, expressed, or statutory, including, but not limited to the warranties of non-infringement of third party rights title, merchantability, fitness for a particular purpose or freedom from computer virus, is given with respect to the contents of this website or its links to other Internet resources.
Reference in this site to any specific governmental/commercial product, process, or service, or the use of any trade, firm or governmental/corporation name is for the information and convenience of the public, and does not constitute endorsement, recommendation, or favoring by the Kenton County Property Valuation Administrator.