What We Do
The PVA office is a Kentucky State office with county jurisdiction. The Shelby County PVA is a locally elected official charged with assessing all property, both real and personal, that lies within Shelby County. There are some exceptions such as public service companies, bank shares, and omitted tangible properties which are valued by the Kentucky Revenue Cabinet in Frankfort.
All property, unless specifically exempted by the Constitution, is taxable. Exemptions may apply to some religious, educational, and governmental properties. In addition, some individuals may qualify for the
Homestead or Disability Exemption. A formal application must be filed with the PVA office before any exemption may be granted.
All property is to be assessed at 100% fair cash value as of
January 1 of each year. Fair cash value is defined as the price a piece of property will bring in a fair voluntary sale between a willing seller and a willing buyer. Keeping track of ownership changes, maintaining tax maps, updating building characteristics, and administrating property exemptions for real property are continuing duties of the PVA.
does not determine how much tax you pay. The PVA
does not set tax rates or collect tax payments. The PVA only assesses the "Fair Market Value" of the property to be taxed. There are two components that determine your property tax bill: ASSESSED VALUE and TAX RATE. Tax rates are determined by state, county and city governments, school boards or special taxing district boards.
To access taxpayer forms, search properties and other important information, please
visit the Shelby County Property Valuation Administrator's website.