Property Valuation Administrator
Paul Rose
Background
The office of property valuation administrator is a successor in Kentucky to the
office of county tax commissioner and the office of county assessor. The office of county
assessor first became a constitutional office in the Kentucky Constitution of 1850. The assessor was elected for a term of four years and had the power to
appoint such assistants as were “necessary and proper.”
The present Kentucky Constitution also provides for the election of a county
assessor every four years. However, it includes a provision allowing the General
Assembly to abolish the office of assessor. It is apparent from remarks found in
the Constitutional Debates of 1890 that this provision was included for the sake of those
who favored a system by which the justices of the peace would take over the duties of the
assessor.
The office of county assessor was abolished by the General Assembly in 1918 and was replaced by the office of county tax commissioner. The 1968 General Assembly changed the title of “county tax commissioner” to “property valuation administrator,” or PVA, effective December 1, 1969.
Elections
and Qualifications
A property valuation administrator assumes office on the first Monday in
December, after winning election in November, and continues in office for a period of
four years. After completion of the term in office, the property valuation
administrator is eligible for reelection.
To be eligible for election, the property valuation administrator candidate must be
24 years old, a citizen of Kentucky, a resident of the state for two years, and a resident in
the county of candidacy one year preceding election
Powers and Duties
Subject to the direction, instruction, and supervision of the Department of
Revenue, a property valuation administrator must make the assessment of all property in
the county, prepare property assessment records, and perform other duties relating to
assessment as may be prescribed by law or by the Department of Revenue.