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PVA

Robertson County Property Valuation Administrator (PVA)

The Robertson County PVA is a locally elected official charged with appraising all property, both real and personal, that lies within Robertson County. The Kentucky Constitution and KRS 143.450 require that all property must be assessed at fair market value. Fair Market Value is defined as the price that a piece of property will bring in a fair voluntary sale between a willing seller and a willing buyer. The Kentucky Department of Revenue oversees this requirement. Exceptions are public service companies, bank shares, omitted tangible properties and motor vehicles which are assessed in Frankfort. 

The values for all vehicles are assigned by the Kentucky Department of Revenue. The PVA may adjust the vehicle value according to the January 1st NADA guidelines for high mileage, or with estimates of repair from two licensed automobile body shops. Please remember that the vehicle is assessed to the owner as of January 1st of each year and adjustments for mileage and repairs are as of that date. 

All property is taxable, unless specifically exempted by the Constitution. Taxation is the rule and the exemption is the exception. Examples of such exemptions are the Homestead Exemption for persons age 65 and older who own and maintain the property as their permanent residence, the Disability Exemption for 100% totally disabled persons who own and maintain the property as their permanent residence, and some religious, educational and government properties. 

The Property Valuation Administrator DOES NOT determine how much tax you pay. We assess the property at "fair market value" and the TAX RATE is applied to the assessment. The TAX RATE is determined by each independent taxing district such as Fiscal Court, School Board, Library Board, Extension Board, Health Department Board, Soil Conservation Board and City Council. The State of Kentucky also sets a tax rate. The PVA office does not set property tax rates, nor do they collect property taxes. 

Tax bills in Robertson County are payable to the Sheriff on October 1st of the tax year with a 2% discount during that month, at face value November 1st through December 31st, and with penalty thereafter until they are turned over to the County Clerk around April 15th of the following year. An attempt is made to mail the tax bill to the new owners using information provided to us by recorded deeds. If, however, a new owner does not receive a copy of the tax bill, the owner may contact our office or the Sheriff. 

In addition to assessment information, the PVA office also keeps track of ownership changes, maintains maps in a Geographical Information System (GIS), updates building characteristics including photos and sketches, and administers proper exemptions. 


Tax Rates 2005-2016

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