Motor Vehicle Tax Information

Motor Vehicle Property

All automobiles, trucks, boats, 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 are included in the KAVIS 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 Department of Revenue uses standardized cost guides to determine the value of a vehicle or boat.

The PVA may adjust values based upon the condition of the vehicle on the January 1st assessment date. Adjustments for condition may be one or a combination of the following:

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

Documentation is required in order to reduce an assessment. 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.