Assessment and Payment
- Property Valuation Administrators (PVAs) in each county must list, value, and assess the property tax on motor vehicles and motor boats as of January 1st of each year. (KRS 132.220(1)(a))
- The person who owns a motor vehicle on January 1st of the year is responsible for paying the property taxes for that vehicle for the year.
- Payment should be made to the County Clerk Office in the county where the vehicle is registered. If the taxes are not paid by the due date, then penalties and interest may be assessed. Find my County Clerk Office.
Assessment Process of Motor Vehicles
Billing and Due Dates
The Department of Revenue (DOR) sends out a notice of tax due and registration renewal to all motor vehicle owners each year. For any vehicle previously registered in Kentucky, this notice is sent out during the month prior to registration renewal month (usually, the owner's birth month). For any vehicle that was not already registered in that tax year, the notice is sent out during the month following the transfer of that motor vehicle.
By law, not receiving the renewal notice card is not a defense against having to pay the tax or any applicable penalties, interest, lien fees, or cost recovery. (
KRS 134.805(5)(d))
Protest of Assessment
If you disagree with the assessment of your vehicle, then you must protest that assessment with your county PVA. The assessment shall be due and payable if not protested in writing to the Department of Revenue within 60 days from the date of notice (see the information on back of the renewal notice).
Refunds
By law, all requests for property tax refunds must be filed within two (2) years from the date the tax was paid. All refunds shall be authorized by the county PVA on Revenue Form 62A044 and supporting documentation. (
KRS 134.590(2))
Additional Motor Vehicle Property Tax Information
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