Please note: The Jefferson County PVA team will be migrating to a new payment processing system, Stripe. For a smooth transition, all accounts will transfer to Stripe in segments and all users will be notified of this timeline. Your existing account and login credentials will function as expected. For support, contact: jeffersonpva@viastudio.com or 502-498-8477.

PVA assesses property according to Kentucky Constitution

Kentucky Constitution
Section 172


Property to be assessed at fair cash value — Punishment of assessor for willful error.


All property, not exempted from taxation by this Constitution, shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale; and any officer, or other person authorized to assess values for taxation, who shall commit any willful error in the performance of his duty, shall be deemed guilty of misfeasance, and upon conviction thereof shall forfeit his office, and be otherwise punished as may be provided by law.

Text as Ratified on: August 3, 1891, and revised September 28, 1891.
History: Not yet amended.