Property Assessment

Below you will find brief descriptions of the types of property the Property Valuation Administration is responsible for assessing. You can find more information about any of these types of properties or the assessment processes related to these types of properties by clicking on the links below.

The Jefferson County PVA is responsible for applying a fair and equitable assessment to over 260,000 residential properties in Jefferson County as of January 1st of each year.
The Jefferson County PVA is responsible for applying a fair and equitable assessment to over 21,000 commercial properties in Jefferson County as of January 1st of each year.
Personal property consists of items such as office furniture and equipment; store, business and professional trade fixtures; leasehold, machinery, manufacturing and non-manufacturing equipment; free standing signs; raw materials; inventories of all kinds; aircraft and other personal items that may have value or utility. All tangible property is taxable.
All automobiles, trucks, boats, boat trailers, motorcycles and recreational vehicles must be assessed as of January 1 of each year. Motor vehicles are generally taxed in the county of registration as of the assessment date.