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County PVA

Property Valuation Administrator
County Clerk Stephanie Hardin

100 Court Square, Room B110
Flemingsburg, KY 41041

Phone: (606) 845-1401
Fax: (606) 845-1602



Stephanie Hardin is Property Valuation Administrator of Fleming County. She took office on December 5, 2022. Before taking office, she was Deputy PVA for 7 years. She is married to JJ Hardin, and they have 4 children, Tyler, Carson, Tanner & Olivia. Her office is located at 100 Court Square Room B110. If you need to contact Stephanie, you may do so at 606-845-1401.

Office Hours
Monday - Friday: 8:00 am - 4:30 pm EST
Weekends: Closed

Duties of the PVA

The Property Valuation Administrator (P.V.A.) is a state official with county jurisdiction. The P.V.A. is a locally elected official who has the responsibility to appraise and assess at the fair market value all real property that lies within the county. The P.V.A. is responsible for assessing all tangible personal property as of January 1st of each year.

The P.V.A. Office is to administrate "ad valorem" taxes. Ad valorem is Latin for "according to value" which bases taxes on the value of the property. The Kentucky Constitution describes property tax as a tax on wealth rather than a tax on the individual. Section 172 of the Kentucky Constitution requires all property to be assessed at Fair Cash Value (estimated at the price it would bring at a fair voluntary sale) on the assessment date (January 1st) unless specifically exempted. Kentucky law provides for direct supervision of all PVAs by the Kentucky Department of Revenue. Each year the Department of Revenue performs studies on the PVA in each county to determine if constitutional or statutory requirements have been met.

A PVA or deputy visits all property at least once every four years as required by law. The PVA has authority to inspect all real property in the county in order to fulfill the requirements of KRS.132.450 (location, identification, and assessment). The 1992 General Assembly passed HB532 which states the PVA may inspect and measure the exterior of buildings, even if the owner is not at home.

Keeping track of ownership changes, maintaining tax maps, updating building characteristics, and administrating proper exemptions for real property are continuing duties of the PVA. It is necessary to notify in writing when a person's mailing address changes to ensure notification of assessments and tax bills are received.

The PVA DOES NOT MAKE LAWS that affect property owners. Laws that govern the operation of the PVA office are enacted by the Kentucky State Legislature or by Constitutional Amendments voted on by the citizens of the Commonwealth.

The PVA DOES NOT SET TAX RATES, nor does the PVA determine the total amount of property taxes to be raised. Tax rates are set by the fiscal court, city officials, local school boards, and other taxing authorities. The collection of the current year property tax bills is the responsibility of the sheriff. If you have any questions about the duties of your PVA, please contact our office at (606) 845-1401.
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PVA Links
Kentucky PVA Directory
Kentucky Dept of Revenue

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