General Information

• The PVA has the right to change vehicle values according to the January 1 NADA guidelines, for high mileage, or with estimates of repair from two licensed automobile body shops. Please remember that the vehicle is assessed to the owner as of January 1st of each year and it is the condition of the vehicle and mileage that determines the value.
   
• All property -- unless specifically exempted by the Constitution -- is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Therefore, taxation is the rule and exemption the exception.
   
  • Currently, examples of such exceptions are the Homestead Exemption for age 65 and older and the Disability Exemption for 100% totally-disabled persons, some religious, educational, and governmental properties, etc.
     
  • A formal application must be made with the PVA office before the exemptions are granted. See Forms and Fees for a complete list of our applications.
     
  • Please click on Homestead & Disability Exemption or email the PVA for answers to questions that you may have. Submit Homestead applications to:

Mr. Brad Bailey
Barren County PVA
P.O. Box 1836
Glasgow, KY 42142-1836

• Your Property Valuation Administrator's office does not determine how much tax you pay. We only assess the "fair market value" of the property to be taxed.
   
• There are two components that determine your property bill, Assessed Value and Tax Rate. The tax rate is determined by elected officials in governmental bodies such as county governments, city governments, school boards, and taxing entities such as the extension office, the library board, and the health department. The PVA office does not set property tax rates, nor does it collect property taxes.