Kentucky (KY) Property Valuation
Administrator (PVA) License Actual Exam
– 200 Questions with Answers &
Rationales 2026 | INSTANT PDF
DOWNLOAD
SECTION 1: CONSTITUTIONAL & LEGAL FOUNDATIONS
(Questions 1-25)
1. Under the Kentucky Constitution, property valuation for taxation purposes must
be based on:
A) 75% of fair market value
B) 100% of fair cash value
C) 50% of assessed value
D) The original purchase price
Answer: B
Rationale: The Kentucky Constitution requires property to be assessed at 100% of fair
cash value for ad valorem tax purposes. This is a foundational principle tested on the
PVA exam.
2. Which Article of the Kentucky Constitution contains the primary property tax
provisions?
A) Article I
B) Section 172
C) Article X
D) Section 100
,Answer: B
Rationale: Section 172 of the Kentucky Constitution addresses property taxation and
the requirement that all property be taxed uniformly at fair cash value.
3. What is the primary duty of the Property Valuation Administrator (PVA)?
A) Collect property taxes from taxpayers
B) Assess all real and tangible personal property for ad valorem tax purposes within the
county
C) Set tax rates for all taxing jurisdictions
D) Issue property tax bills
Answer: B
Rationale: The PVA's primary statutory duty is to assess all real and tangible personal
property within the county for ad valorem tax purposes.
4. According to the Kentucky Constitution, what is the minimum age requirement
to serve as PVA?
A) 21 years old
B) 24 years old
C) 30 years old
D) 18 years old
Answer: B
Rationale: Section 100 of the Kentucky Constitution requires PVA candidates to be at
least 24 years of age.
5. Which of the following is a constitutional requirement to be eligible for the PVA
office?
A) Be a citizen of Kentucky
B) Have resided in the county for at least one year preceding the election
,C) Have resided in the Commonwealth for at least two years preceding the election
D) All of the above
Answer: D
Rationale: Candidates must be at least 24 years old, a citizen of Kentucky, a resident of
the Commonwealth for at least two years, and a resident of the county for at least one
year.
6. Under KRS 132.380, a candidate for PVA must pass a written examination before
their name may appear on the ballot. Who administers this examination?
A) The Kentucky Real Estate Commission
B) The Kentucky Department of Revenue
C) The Kentucky Board of Property Valuation
D) The Kentucky Community and Technical College System (KCTCS)
Answer: D
Rationale: House Bill 450 (2025) amended KRS 132.380 to require the examination to
be administered by KCTCS.
7. If a PVA is removed from office by the Commissioner of the Department of
Revenue, what is the timeframe for appealing the removal?
A) 10 working days
B) 15 calendar days
C) 30 days after entry of the final order
D) 60 days
Answer: C
Rationale: KRS 132.370 provides that a PVA removed from office has the right to appeal
within 30 days after the entry of the final order.
8. Which of the following is an exemption from property taxation in Kentucky?
, A) Residential rental property
B) Commercial retail property
C) Charitable organization property
D) Industrial warehouse
Answer: C
Rationale: Charitable, religious, and governmental properties are generally exempt from
property taxes in Kentucky.
9. The term "ad valorem" means:
A) By value
B) By location
C) By size
D) By use
Answer: A
Rationale: Ad valorem is Latin for "according to value," referring to taxes based on the
assessed value of property.
10. When a PVA office becomes vacant due to resignation or death, a special
examination may be offered by the Department of Revenue:
A) Only for that county
B) Statewide
C) Only if requested by the Governor
D) Never—the position is filled by appointment
Answer: A
Rationale: In the event of an unexpected vacancy, a special PVA examination will be
scheduled for the affected county or counties only.
Administrator (PVA) License Actual Exam
– 200 Questions with Answers &
Rationales 2026 | INSTANT PDF
DOWNLOAD
SECTION 1: CONSTITUTIONAL & LEGAL FOUNDATIONS
(Questions 1-25)
1. Under the Kentucky Constitution, property valuation for taxation purposes must
be based on:
A) 75% of fair market value
B) 100% of fair cash value
C) 50% of assessed value
D) The original purchase price
Answer: B
Rationale: The Kentucky Constitution requires property to be assessed at 100% of fair
cash value for ad valorem tax purposes. This is a foundational principle tested on the
PVA exam.
2. Which Article of the Kentucky Constitution contains the primary property tax
provisions?
A) Article I
B) Section 172
C) Article X
D) Section 100
,Answer: B
Rationale: Section 172 of the Kentucky Constitution addresses property taxation and
the requirement that all property be taxed uniformly at fair cash value.
3. What is the primary duty of the Property Valuation Administrator (PVA)?
A) Collect property taxes from taxpayers
B) Assess all real and tangible personal property for ad valorem tax purposes within the
county
C) Set tax rates for all taxing jurisdictions
D) Issue property tax bills
Answer: B
Rationale: The PVA's primary statutory duty is to assess all real and tangible personal
property within the county for ad valorem tax purposes.
4. According to the Kentucky Constitution, what is the minimum age requirement
to serve as PVA?
A) 21 years old
B) 24 years old
C) 30 years old
D) 18 years old
Answer: B
Rationale: Section 100 of the Kentucky Constitution requires PVA candidates to be at
least 24 years of age.
5. Which of the following is a constitutional requirement to be eligible for the PVA
office?
A) Be a citizen of Kentucky
B) Have resided in the county for at least one year preceding the election
,C) Have resided in the Commonwealth for at least two years preceding the election
D) All of the above
Answer: D
Rationale: Candidates must be at least 24 years old, a citizen of Kentucky, a resident of
the Commonwealth for at least two years, and a resident of the county for at least one
year.
6. Under KRS 132.380, a candidate for PVA must pass a written examination before
their name may appear on the ballot. Who administers this examination?
A) The Kentucky Real Estate Commission
B) The Kentucky Department of Revenue
C) The Kentucky Board of Property Valuation
D) The Kentucky Community and Technical College System (KCTCS)
Answer: D
Rationale: House Bill 450 (2025) amended KRS 132.380 to require the examination to
be administered by KCTCS.
7. If a PVA is removed from office by the Commissioner of the Department of
Revenue, what is the timeframe for appealing the removal?
A) 10 working days
B) 15 calendar days
C) 30 days after entry of the final order
D) 60 days
Answer: C
Rationale: KRS 132.370 provides that a PVA removed from office has the right to appeal
within 30 days after the entry of the final order.
8. Which of the following is an exemption from property taxation in Kentucky?
, A) Residential rental property
B) Commercial retail property
C) Charitable organization property
D) Industrial warehouse
Answer: C
Rationale: Charitable, religious, and governmental properties are generally exempt from
property taxes in Kentucky.
9. The term "ad valorem" means:
A) By value
B) By location
C) By size
D) By use
Answer: A
Rationale: Ad valorem is Latin for "according to value," referring to taxes based on the
assessed value of property.
10. When a PVA office becomes vacant due to resignation or death, a special
examination may be offered by the Department of Revenue:
A) Only for that county
B) Statewide
C) Only if requested by the Governor
D) Never—the position is filled by appointment
Answer: A
Rationale: In the event of an unexpected vacancy, a special PVA examination will be
scheduled for the affected county or counties only.
