Welcome to Mercer County PVA

 

While the office of the PVA has attempted to ensure that the data contained on this website is accurate and reflects the property’s characteristics, the PVA makes no warranties, expressed or implied, concerning the accuracy, completeness, reliability, or suitability of this data. The PVA does not assume any liability associated with the use or misuse of this data. 

 

Tax Rates

The office of the PVA is not responsible for setting up or changing of the tax rates.

 

Please use the menus to the left to navigate through the information. 

 

General Information

 

    

The Assessment Process

The purpose of a property tax is to fairly distribute the necessary tax burden among all property owners based upon the market value of their property. Properties are appraised so that some of the costs associated with providing services, such as public education, fire and police protection, roads and utilities, can be allocated to property owners in proportion to the market value of their individual properties.

 

The Appeals Process

Section 172 of the Constitution of Kentucky requires that all property be assessed for taxation at its fair cash value. The assessment date is January 1 of each year. Fair cash value is defined as the price a piece of property would bring with a voluntary sale and a willing buyer and seller.

 

Assessment Methods

Market Value is how much property would sell for, in an open market, under normal conditions. Before assessing any parcel of property, the assessor estimates its market value.

 

Motor Vehicle Tax

The centralized system for property tax assessments on motor vehicles is a piggyback program supported by the Automated Vehicle Information System (AVIS).

 

Real Property

All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable real property or interest therein subject to assessment by the property valuation administrator shall be assessed annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue Cabinet.

 

Tangible Property

Tangible personal property is physical property, usually movable, that has value and utility in and of itself (examples: trade tools, fixtures, office equipment, inventory).