DUTIES OF THE CALLOWAY COUNTY PVA
The Calloway County Property Valuation Administrator (PVA) is the locally elected official responsible
for administering the “ad valorem ” tax laws in Calloway County as mandated by the Kentucky State
Constitution. These laws state that all real and personal property, unless specifically exempt, must
be valued and assessed for tax purposes at 100% of their Fair Cash Value. The PVA does not determine
or collect taxes for which each individual taxpayer is responsible. These taxes are determined by rates
applied to these assessments. Rates are the responsibility of the various governmental bodies that receive
those monies. Typical exemptions from taxation are properties owned by such entities as governmental bodies,
educational institutions, churches, and other such totally not for profit entities.
In addition to finding, listing, and assessing all (with a few exceptions) taxable properties, the PVA assists
the State in maintaining the tax roll of automobiles, trucks, recreational vehicles, watercraft, and aircraft.
The valuation is done in Frankfort using primarily NADA guidelines as of Jan 1, each year. The PVA can, with
proof, adjust tax values for high mileage and physical damage. Other duties of the PVA include keeping up with
ownership changes, mapping parcel boundaries, collecting property characteristics, and administering exemptions,
such as those for homestead and disability,
Over the years the PVA has worked diligently to provide free and easy access to the public records. We strive to
be as helpful as possible. For answers to any questions for which we can be of assistance please
contact us.