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.