Motor Vehicle Tax Information

All automobiles, trucks, boats, boat trailers, motorcycles, and recreational vehicles must be assessed as of January 1 of each year in the county of situs.

Motor vehicles are assessed through a centralized system supported by the Automated Vehicle Information System (AVIS). The Kentucky Transportation Cabinet maintains AVIS, which contains ownership records and various facts on motor vehicles. Information is entered and maintained through online computer terminals located in each County Clerk’s office and in each PVA office. Anyone who registers a vehicle with the County Clerk is also listing the vehicle with the PVA office for property tax purposes. Boats and Recreational Vehicles are included in the AVIS system and are registered in the same manner as other motor vehicles. This registration process leads to a property assessment based on values determined by a standardized market approach.

The PVA office uses standardized guides, provided by the Department of Revenue, to determine the value of a vehicle or boat.

The PVA may adjust values based upon the condition of the vehicle on the assessment date of the tax year. Adjustment for condition may be one or a combination of the following:

Vehicle had high mileage on January 1
Vehicle had been wrecked and damage was not repaired prior to the assessment date
Vehicle value includes options that the owner’s vehicle does not possess
Vehicle has a salvage title on January 1 of the tax year

Documentation is required in order to reduce an assessment. All protests of value must be filed within 45 days of the date of notice. Documentation is not required in order to correct errors in assessment due to an incorrect Vehicle Identification Number (VIN).

Exonerations and the correction of tax status and taxing districts are the responsibility of the PVA office. The PVA requires proper documentation from the taxpayer before exonerating or reducing an assessment.