Lee County PVA

Real Property

Real property is defined as land and any permanent structures attached to it. Some examples of real property are: 


  • Houses
  • Office Buildings
  • Vacant Land
  • Gas Stations
  • Motels
  • Shopping Centers
  • Farms
  • Apartment Buildings
  • Factories
  • Restaurants
  • Manufactured Housing
  • Saleable Natural Resources
  • (Oil, Gas, Timber) 


All real property commonly known as real estate is assessed. KRS.132.690 states that each parcel of taxable real property or interest therein subject to assessment by the property valuation administrator shall be assessed annually by the PVA at its fair cash value in accordance with standards prescribed by the Revenue Cabinet. Real property shall be physically examined no less than once every four years by the PVA or his assessing personnel. 


Elizabeth "Libby" Roach

Lee County PVA

256 Main Street

Courthouse Room #10

PO Box 1008

Beattyville, KY 41311


Office Hours

Monday-Friday 8:00 am - 4:00 pm