Property Valuation Administrator
P.O. Box 538, 110 N. Main St.
Morgantown, KY 42261
(270) 526-3455 - Office
(270) 526-0692 - Fax
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)
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.
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
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.
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.