Property Assessment
Below you will find brief descriptions of the types of property the Property Valuation Administration is responsible for assessing. You can find more information about any of these types of properties or the assessment processes related to these types of properties by clicking on the links below.
Residential Property
The Boone County PVA is responsible for applying a reasonable market value to about 36,000 residential properties in Boone County as of January 1st of each year.
Commercial Property
The Boone County PVA is responsible for applying a fair and equitable assessment to about 2,500 commercial properties in Boone County as of January 1st of each year.
Personal Property
Personal property consists of items such as office furniture and equipment; store, business and professional trade fixtures; leasehold, machinery, manufacturing and non-manufacturing equipment; free standing signs; raw materials; inventories of all kinds; aircraft and other personal items that may have value or utility. All tangible property is taxable.
Motor Vehicles
All automobiles, trucks, boats, boat trailers, motorcycles and recreational vehicles must be assessed as of January 1 of each year. Motor vehicles are generally taxed in the county of registration as of the assessment date.
Disclaimer
Property is assessed per KRS 132.20 on January 1st of each year. The data listed on our website reflects the most current data available to the PVA office. If you believe any data provided is inaccurate, or if you have any comments about this site, we would like to hear from you.
While the Office of the Property Valuation Administrator has attempted to ensure that the data contained in this file is accurate and reflects the property’s characteristics, the PVA makes no warranties, expressed or implied, concerning the accuracy, completeness, reliability, or suitability of this data. The PVA does not assume any liability associated with the use or misuse of this data.
Data last updated: 05/22/2013


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