Residential Property

The Jefferson County PVA is responsible for applying a reasonable market value to over 260,000 residential properties in Jefferson County as of January 1 of each year. Our office takes great pride in ensuring that each property is assessed accurately. In order to accomplish this, we investigate all local sales each year to find legitimate, “arm’s-length” transactions that represent current market trends. We also have trained Field Assessors that inspect and verify features of every property at least once every four years.

Our team of PVA Field Assessors locates new and existing properties, measure the structures based on The American National Standard Institute standards, and gather property characteristics, as well as sketch and photograph property improvements.  All Field Assessors carry signed identification badges, wear shirts with the PVA logo and have the legal right to measure the exterior dimensions of a structure in the absence of the owner.  Assisting the PVA Field Assessor will eliminate the need to estimate characteristics of improvements that could lead to inaccurate assessments.  If you have a question about a Field Assessor, please call the PVA at 574-6380.

Annually the PVA reviews the value of over 260,000 properties.  To accomplish this, automated valuation models are used by a computer assisted mass appraisal system (CAMA).  The CAMA system utilizes valid sales for each PVA neighborhood.  Our Residential Department is staffed with well-trained deputies that review more than 32,000 transfers of residential properties each year to search for valid sales.  Sales in Jefferson County determine the value of property characteristics such as age, location, garages, and bathrooms. Using the CAMA system, The PVA then applies the values of the property characteristics to similar properties.  To ensure a fair and equitable assessment, the CAMA system is monitored by staff  for quality, depreciation, and location adjustments.

If this is not the information you are looking for, please review our Frequently Asked Questions section. You may also contact Customer Service at 502-574-6380 or email CustomerService@jeffersonpva.ky.gov with your questions.


Did you know?

Real Estate taxes are determined as of January 1. You will not be eligible for the Homestead Exemption until you are in the property, as of January 1st. Likewise, you may not be responsible for your taxes that first year.


View Property Assessment FAQs

Reach our office

Monday - Friday: 8am - 4pm
Motax Department: 8:30am - 4:30pm
View our Office Calendar

Office of the Jefferson County PVA
Fiscal Court Building
531 Court Place, Suite 504
Louisville KY, 40202-3311

Phone (502) 574-6380
Fax (502) 574-6108
pva@jeffersonpva.ky.gov