The PVA office is a Kentucky State office with county jurisdiction. The PVA is a locally elected official who is charged with appraising all property, both real and personal, that lies within Graves County. There are some exceptions, such as public service companies, bank shares, and omitted tangible properties which are valued by the state Revenue Cabinet in Frankfort.

The PVA office does not set property tax rates, nor do we collect property taxes. The Kentucky Constitution requires equality and uniformity through fair cash value assessments.

All property, unless specifically exempt by the Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Thus, taxation is the rule and exemption. Currently, examples of such exceptions are the Homestead Exemption for age 65 and older. Disability for 100% total disables individuals, some religious, educational, and government properties, etc. Formal applications must be made with the PVA office before any exemption can be granted.

Graves County PVA Website

Department Leadership
Lee Martin, Property Valuation Administrator
Lee.Martin@ky.gov
270-247-3301

Office Address
1102 Paris Rd. Suite 2
Mayfield, KY 42066

Hours of Operation
8:00AM-4:30PM