The Gallatin County PVA is a locally elected official charged with assessing all property, both real and personal that is located in Gallatin County. There are some exceptions such as public service companies, bank shares, vehicles, and boats. These values are assigned by the Kentucky Revenue Cabinet in Frankfort. The PVA can change vehicle values according to January 1st NADA guidelines for high mileage or with repair estimates from automobile body shops.
Your Property Valuation Administrator’s Office does not determine how much tax you pay. We only assess the “Fair Market Value” of the property.
The PVA does not set property tax rates nor do they collect property taxes. The Kentucky Constitution requires equality and uniformity through fair cash value assessments. Fair Cash Value is defined as the price that a piece of property will bring in a fair voluntary sale between a willing seller and a willing buyer.
If you have specific questions about the duties of your PVA, please contact our office at 859-567-5621.