The PVA office is a Kentucky State office with county jurisdiction. The PVA is a locally elected official who is charged with appraising all property, both real and personal, that lies within Jessamine County. There are some exceptions, such as public service companies, bank shares, and omitted tangible properties which are valued by the state Revenue Cabinet in Frankfort.

The PVA office 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.

All property, unless specifically exempt by the Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Thus, taxation is the rule and exemption is the exception. Currently, examples of such exceptions are the Homestead Exemption for age 65 and older, Disability for 100% totally disabled individuals, some religious, educational, and governmental properties, etc. Formal application must be made with the PVA office before any exemption can be granted.

Age Disability Exemptions