Kentucky (KY) Property Valuation Administrator
Exam – Practice Test Questions And Correct
Answers (Verified Answers) Plus Rationales 2026
Q&A | Instant download Pdf
1. The primary duty of a Property Valuation Administrator (PVA) in Kentucky is
to:
A. Enforce zoning ordinances
B. Set property tax rates
C. Assess property for taxation purposes
D. Collect taxes
The PVA’s main function is assessing property values to ensure fair taxation.
2. The Kentucky Constitution requires property to be assessed at what
percentage of fair cash value?
A. 100%
B. 100% of fair cash value
C. 75%
D. 50%
Property must be assessed at full fair cash value according to state law.
3. Which Kentucky statute governs the duties of the PVA?
A. KRS Chapter 13B
B. KRS Chapter 134
C. KRS Chapter 132
D. KRS Chapter 68
KRS 132 outlines property valuation and assessment procedures.
4. What is the main purpose of property reassessment?
A. Increase local revenues
, B. Ensure equitable taxation among property owners
C. Decrease assessment workload
D. Encourage new construction
Reassessment equalizes tax burdens based on true property values.
5. How often must property be physically inspected by the PVA office?
A. Annually
B. Every 3 years
C. Every 4 years
D. Every 5 years
KRS 132.690 mandates a physical inspection at least once every four years.
6. The PVA is elected for a term of:
A. 2 years
B. 3 years
C. 4 years
D. 6 years
PVAs are elected for four-year terms by county voters.
7. The fair cash value of a property is defined as:
A. The value set by the PVA
B. The replacement cost
C. The price a willing buyer and seller would agree upon
D. The insurance value
Fair cash value is market value under normal conditions.
8. Who reviews and certifies property assessments made by the PVA?
A. County Treasurer
B. Department of Revenue
C. Fiscal Court
D. Local school board
The Kentucky Department of Revenue supervises and certifies assessment
rolls.
, 9. A PVA may remove a homestead exemption if:
A. The property value exceeds $100,000
B. The owner no longer meets age or disability criteria
C. Taxes are unpaid
D. The property is inherited
Eligibility must be maintained; otherwise, the exemption is revoked.
10.The Homestead Exemption applies to Kentucky residents who are:
A. Any homeowners
B. Veterans
C. Age 65 or older or permanently disabled
D. Low-income families
The exemption helps senior citizens and the disabled reduce tax burdens.
11.A taxpayer who disagrees with their property assessment should first
appeal to:
A. The Circuit Court
B. The local Board of Assessment Appeals
C. The Fiscal Court
D. The PVA’s supervisor
Appeals start at the county level before proceeding to state review.
12.Which of the following property types is usually exempt from taxation?
A. Apartment buildings
B. Churches and nonprofit schools
C. Rental homes
D. Agricultural land
Certain nonprofit and religious properties are constitutionally exempt.
13.What is the deadline for property assessment appeals in most Kentucky
counties?
A. January 1
B. The first Monday in May
C. June 30
Exam – Practice Test Questions And Correct
Answers (Verified Answers) Plus Rationales 2026
Q&A | Instant download Pdf
1. The primary duty of a Property Valuation Administrator (PVA) in Kentucky is
to:
A. Enforce zoning ordinances
B. Set property tax rates
C. Assess property for taxation purposes
D. Collect taxes
The PVA’s main function is assessing property values to ensure fair taxation.
2. The Kentucky Constitution requires property to be assessed at what
percentage of fair cash value?
A. 100%
B. 100% of fair cash value
C. 75%
D. 50%
Property must be assessed at full fair cash value according to state law.
3. Which Kentucky statute governs the duties of the PVA?
A. KRS Chapter 13B
B. KRS Chapter 134
C. KRS Chapter 132
D. KRS Chapter 68
KRS 132 outlines property valuation and assessment procedures.
4. What is the main purpose of property reassessment?
A. Increase local revenues
, B. Ensure equitable taxation among property owners
C. Decrease assessment workload
D. Encourage new construction
Reassessment equalizes tax burdens based on true property values.
5. How often must property be physically inspected by the PVA office?
A. Annually
B. Every 3 years
C. Every 4 years
D. Every 5 years
KRS 132.690 mandates a physical inspection at least once every four years.
6. The PVA is elected for a term of:
A. 2 years
B. 3 years
C. 4 years
D. 6 years
PVAs are elected for four-year terms by county voters.
7. The fair cash value of a property is defined as:
A. The value set by the PVA
B. The replacement cost
C. The price a willing buyer and seller would agree upon
D. The insurance value
Fair cash value is market value under normal conditions.
8. Who reviews and certifies property assessments made by the PVA?
A. County Treasurer
B. Department of Revenue
C. Fiscal Court
D. Local school board
The Kentucky Department of Revenue supervises and certifies assessment
rolls.
, 9. A PVA may remove a homestead exemption if:
A. The property value exceeds $100,000
B. The owner no longer meets age or disability criteria
C. Taxes are unpaid
D. The property is inherited
Eligibility must be maintained; otherwise, the exemption is revoked.
10.The Homestead Exemption applies to Kentucky residents who are:
A. Any homeowners
B. Veterans
C. Age 65 or older or permanently disabled
D. Low-income families
The exemption helps senior citizens and the disabled reduce tax burdens.
11.A taxpayer who disagrees with their property assessment should first
appeal to:
A. The Circuit Court
B. The local Board of Assessment Appeals
C. The Fiscal Court
D. The PVA’s supervisor
Appeals start at the county level before proceeding to state review.
12.Which of the following property types is usually exempt from taxation?
A. Apartment buildings
B. Churches and nonprofit schools
C. Rental homes
D. Agricultural land
Certain nonprofit and religious properties are constitutionally exempt.
13.What is the deadline for property assessment appeals in most Kentucky
counties?
A. January 1
B. The first Monday in May
C. June 30
