Residential Property

The assessment of your residential property is based on the market value as of January 1st of each year. The PVA gathers characteristics about each property, researches local sales, and utilizes valuation models to determine your property assessment.

A team of PVA Field Assessors locate new and existing properties, measure the structures using American National Standard Institute standards, gather property characteristics, as well as sketch and photograph the improvements. All Field Assessors drive marked vehicles, carry signed identification badges, wear shirts with the PVA logo.  KRS 132.220(3) grants the assessors the legal right to measure the exterior dimensions of a structure in the absence of the owner. Assisting them will eliminate the need to estimate characteristics of improvements that lead to inaccurate assessments. If you have a question about a Field Assessor, please call the PVA office at 859-334-2181.

The PVA must prepare value estimates for a large number of properties. To accomplish this, automated valuation models are used by a computer assisted mass appraisal system (CAMA). The CAMA system utilizes the cost approach, which is then adjusted for each PVA neighborhood using data from “valid arm’s-length transactions” (valid sales). The Residential Department is staffed with well trained deputies that review thousands of transfers of residential properties each year to search for valid sales. In other words, sales in Boone County determine the value of characteristics such as age, location, garages, and bathrooms which are then applied to similar properties nearby by the CAMA system. To ensure a fair and equitable assessment, the CAMA system is monitored by staff to check for quality, depreciation, and location adjustments.

A performance analysis determines whether values are equitable and consistent with the market. In mass appraisal, the primary tool for analysis is the ratio study, which is conducted annually. The allowable range for assessment/sales ratio studies is 90 to 110% as mandated by the State of Kentucky Revenue Department.

If this is not the information you are looking for, please review our Frequently Asked Questions section. You may also contact Customer Service at 859-334-2181 or email with your questions.

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Data last updated: 06/15/2024


Property is assessed per KRS 132.220 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.