Assessment Process

To assess property, the PVA office must use 100% Fair Cash Value, as deemed by Section 172 of the Kentucky Constitution, and is defined as “the price it would bring at a fair voluntary sale.”

Each real property parcel must be physically inspected and assessed at least once every four years. An inspection often includes a physical measurement of the property, inspection of the property to determine building characteristics, a digital photograph and a sketch of the structural buildings.

See additional information for assessing:
Residential Property
Commercial Property
Agricultural Property