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Butler County, Kentucky Butler County, Kentucky

Property Valuation Administrator

Angie Pendley
P.O. Box 538, 110 N. Main St.
Morgantown, KY 42261
(270) 526-3455 - Office
(270) 526-0692 - Fax
E-mail: apendley@butlercoky.com
Hours: Monday - Friday 8:00 a.m. - 4:00 p.m.

The Butler County PVA office is located on the first floor of the Butler County Court House.

Powers & Duties of The PVA

Subject to the direction, instruction, and supervision of The Dept. of Revenue, the Property Valuation Administrator must make the assessment of all property in the county, prepare property records, and perform other duties relating to assessment as may be described by law or by the Dept. of Revenue. (KRS 132.420)

Taxable Property
The Kentucky Constitution Provides that all property not exempted by the Constitution itself is subject to taxation.

The Property Valuation Administrator must annually revalue each parcel of real property at its fair cash value.  Additionally, at least once in every four years the Property Valuation Administrator or his/her assessors must physically examine each parcel of real property in the county for  revaluation.  They may physically inspect and revalue the land and buildings in the absence of the owner or resident (KRS 132.690)

Motor Vehicle Tax
Property Valuation Administrators assess motor vehicles, recreational vehicles, and mobile homes for taxation by the state, county, city, and other taxing authorities.  The Transportation Cabinet provides  access to all records of motor vehicle registrations to The Dept. of Revenue and the Property Valuation Administrators.

Tax Exempt

Section 170 of the Kentucky Constitution lists the following exemptions from taxation:

 1.  Public property used for public purposes;
 2.  Places of religious worship;
 3.  Parsonages or residences owned by a religious society and occupied
     by their minister as his or her home;
 4.  Institutions of purely public charity;
 5.  Non profit educational institutions
 6.  Public Libraries
 7.  Household goods of a person used in his or her home;
 8.  Places of burial not held for profit;
 9.  Crops grown in the year the assessment is made and in the hands
      of the producer;
10. Bonds of the state, county, municipality, and taxing and school
      districts;
11. Single-unit residential property maintained by an owner 65 years of
      or older, or by an owner classified as totally disabled under a
      program authorized or administered by an agency of the U.S.
      government, or by any retirement system either within or without
      Kentucky up to $6,500 of the assessed valuation.

Homestead exemption
This exemption is adjusted every two years if the cost-of-living index of the U.S. Dept. of Labor has changed by 1 percent.  The value of the homestead exemption for 2010 through 2011 is $34,000.  This means that $34,000 will be deducted off of the fair cash value of the property if the owner meets the requirements stated above in #11.

 

  Butler County PVA Website
Visit the Butler County PVA Website for additional information pertaining to tax rates and appraisal methods.
 

Angie Pendley
 

Butler County Property Valuation Administrator
 

See Also . . .
 

Tax Links
These links are designed to provide you with information about other Government Web sites and various Associations dealing with taxes.

Kentucky Revised Statues (KRS)


Search the KRS database.

 

Searchable PVA records tax roll

Butler Co PVA Web Site

 

Last Updated 7/25/2011
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