Property Valuation Administrator explains position’s duties Hickman Courier 03/24/09 Charlotte Smith Email this story to a friend Members of the Hickman Rotary Club took a pre-test March 19, to gage their knowledge regarding the PVA office. Pete Morgan, was the speaker for the day courtesy of Fulton County Judge/Executive David Gallagher. Morgan was elected to the office in 2006 and became Fulton County’s Property Valuation Administrator in January 2007. After taking the pre-test Rotary members discovered the PVA is not a county office, but a state office, that comes under the Kentucky Department of Revenue. Morgan’s office also works closely with Fulton County Clerk Betty Abernathy and Fulton County Sheriff Robert (Bobby) Hopper. Some might have thought the PVA office was responsible for preparation of tax bills, the administration of the board of assessment of appeals, the collection of personal property taxes on motor vehicles and the collection of certain delinquent property tax bills. It is actually the Clerk’s office that does, with the Sheriff’s department being the collector of most property taxes, not the PVA office. The County Attorney is responsible for defending the PVA’s assessments, for providing legal advice on collection procedures to the sheriff and county clerk and enforces the collection of delinquent real and personal taxes. If a property owner has any improvements, additions or deletions that have been made to their property, they are responsible for reporting these changes to the PVA office by March 1 of each year. Every other year the Department of Revenue conducts a performance audit of the PVA office. The PVA has four classes of real estate property for taxing purposes. These include residential, commercial, farm and exemption. Homestead, disability, religion and municipality (government) are the different types of exemptions that can be taken on personal property. The Homestead exemption may be claimed the year the owner turns 65. If this exemption is not claimed when turning 65, the owner may go back up to two years. The disability exemption cannot be claimed until declared disabled and receiving disability, in affect Jan. 1. Churches may claim the religious exemption only if the property is being utilized for religious activities. If the church purchases a piece of property for later development they must pay taxes on the property until it is actually being used for a religious activity. Morgan also discussed fair cash value, agricultural value and the process for appeal of property valuation. He informed the group that taxes on a motor vehicle may be adjusted by the PVA office for high mileage and if the vehicle was damaged in an accident, but was not repaired. Maps used in the PVA office are currently printed in Frankfort. With the assistance of Fiscal Court, Morgan will be purchasing a mapping printer which will give him the ability to print them at his office. He can then offer them to the public for a nominal fee. Morgan brought the map they had used for a long time with him and one from 2006 that his office is currently using and the difference between the two was night and day, he said. For more information visit the website of the PVA at http://www.fultonpva.com.