About the PVA Office 

The Property Valuation Administrator (PVA) office is a Kentucky State office with county jurisdiction. The PVA is a locally elected official charged with ensuring the fair and equitable assessment of property value in Union County as of January 1st of each year for the benefit of the state, county, cities, and other taxing districts.

What We Do

The purpose of the PVA office is to appraise all property, both real and personal. The Kentucky Constitution requires equality and uniformity through fair cash value assessments. Fair Cash Value (FCV) is defined as the price that a property will bring in a fair voluntary sale between a willing seller and a willing buyer.

The PVA is not responsible for determining tax rates, calculating taxes or collecting taxes.

Exemptions

All property, unless specifically exempt by the Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Exemptions are defined as property that has been removed from the assessment roll, and are thus excluded from taxation. Formal application must be made with the PVA Office before any exemption can be granted.