About PVA

PVA is the acronym for Property Valuation Administrator.

Our mission is to provide courteous, accurate and efficient services for the benefit of Kenton County and its citizens.

Meet your PVA

Hello Valued Kenton County Resident!

Thank you for visiting our website.  

First and most importantly, THANK YOU for the confidence you’ve shown in me by electing me as your PVA.   

Prior to being elected as PVA in 2014, I was the Chief Deputy and a General Deputy of the PVA Office since 2001.  Initially, I was an Assessor in the Residential Department until placed in charge of the Commercial/Industrial Department.  

Recent accolades include earning the designation of Assessment Administration Specialist from the International Association of Assessing Officers.   I am proud to be the first and only PVA (out of 120) in the Commonwealth to earn this prestigious designation.  I am also proud to be a Senior Kentucky Assessor, Certified Kentucky Assessor, Education Chair, a Facilitator for the Department of Revenue, and a Real Estate Broker.   I am currently working toward an additional designation from IAAO, the Residential Evaluation Specialist (RES). 

My background in real estate is extensive. In 1986, I obtained my real estate license and later became a licensed Real Estate Broker in 2005.  During that same time frame, I was Senior Property Manager for a small management company and managed several types of properties including condominium communities, offices, apartment buildings and single-family homes. This experience has benefitted me immensely in the PVA Office.  I earned my Business Management Degree (Cum Laude) and a Certificate in Accounting from Northern Kentucky University. 

I enjoy volunteering, and have been involved with organizations such as Big Stef and the Leukemia/Lymphoma Society, which included a fundraiser trip to New Mexico where I completed a 100-mile bike ride (yes – all in one day!).  I also went to South Africa on a mission trip with Crossroads Community Church, and am an active volunteer with the Diocese Children’s Home in Ft. Mitchell.  I am currently a member of Blessed Sacrament and Holy Spirit Catholic Churches. 

If your group or organization would like to learn more about the PVA Office, I would be happy to share. 

Please don’t hesitate to contact me if I can be of service.  

Again, thank you for the honor of serving Kenton County and its residents. 

Sincerely,
Darlene

The Kenton County PVA is a locally elected official who is charged with assessing all property - both real and personal - at 100% fair cash value unless specifically exempted. The PVA’s most complex task is to estimate fair cash value for all property in the county, taking into consideration the property’s size, shape, location, use, and condition. Tracking ownership changes, maintaining maps, updating building characteristics, and administering proper exemptions for real property are also ongoing responsibilities of the PVA office.

Section 172 of the Kentucky Constitution requires the PVA to assess all property at 100% fair cash value as of the assessment date of January 1, unless specifically exempted.  Fair cash value, or fair market value, is defined as the price a property would bring at a fair and voluntary sale between a willing buyer and a willing seller, with neither party under duress, given a reasonable amount of time on the market.  The PVA’s task is to analyze the market and ensure that assessments of properties follow the market determined by buyers and sellers.

Taxation

Your Property Valuation Administrator’s office does not set property tax rates, nor does it collect property taxes. The office assesses the "fair market value" of property to be taxed. There are two components that determine your property tax bill: assessed value and tax rate. Taxing authorities such as city, county, and state governments, as well as school boards, determine the tax rate.

Assessment

Section 172 of the Kentucky Constitution requires the PVA to assess all property at 100% Fair Cash Value as of the assessment date January 1. Thus, taxation is the rule and exemption is the exception. Examples of such exceptions include the Homestead Exemption for property owners age 65 and older, the Disability Exemption for individuals who are totally disabled, and certain religious, educational and government properties. Formal applications must be submitted to the PVA office or the Kentucky Department of Revenue before any exemptions can be granted.

PVA responsibilities also include listing assessments of all tangible personal property as of January 1 of each year. Tangible returns must be filed annually by May 15. Returns postmarked after May 15th are forwarded to the Kentucky Department of Revenue, Office of Property Valuation for billing. Statutory penalties of 10% for voluntary listings and 20% for involuntary listings will be applied.

The Kentucky Department of Revenue provides standardized values for all automobiles, recreational vehicles, watercraft, et cetera for property tax purposes. The PVA may make value adjustments due to high mileage or costs to repair damage incurred in the tax year.

Mission

Our mission is to provide courteous, accurate and efficient services for the benefit of Kenton County and its citizens. In that effort, if there is information which may be of benefit to you that does not currently appear herein, please contact us via email.