Garrard County Property Valuation

Kay Hall, Property Valuation Administrator

7 Public Square Suite 2, Lancaster, KY 40444

Ph: 859-792-3291    Fax: 859-792-2210   Email:

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Who is our PVA?
 About Your PVA     January 18, 2021  
What is a PVA? Minimize
The Office of Property Valuation Administration (PVA) is a Kentucky State Office with local jurisdiction. The Garrard County PVA is a locally elected official who is charged with assessing all property, both real and personal, within Garrard County. The PVA was formerly titled “County Tax Commissioner” and is often referred to as the tax assessor.
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.
Section 172 of the Kentucky Constitution requires the PVA to assess all property at 100% Fair Cash Value (FCV) as of January 1 each year. The PVA does not set market value, instead we analyze the market to insure that assessments follow the market value determined by willing buyers and willing sellers.
Kentucky Department of Revenue, a part of the Finance and Administration Cabinet (FAC), is charged with direct supervision of the PVA office. Each year the FAC is required to perform studies in each county to determine if constitutional and statutory requirements have been met.
If you have specific questions about the duties of your PVA, please contact our office at 859-792-3291.



Kay Hall     |     Garrard County PVA

859-792-3291  |  7 Public Square Suite 2, Lancaster KY 40444

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