General Tax Info
Motor Vehicle Tax
The centralized system for property tax assessments on motor
vehicles is a piggyback program supported by the Automated
Vehicle Information System (AVIS). AVIS contains ownership
records and various facts on motor vehicles and is maintained
by the Transportation Cabinet.
Information is entered and maintained through online computer
terminals located in each County Clerk's office and in each PVA
office. Vehicles registered with the County Clerk are also listed
in the PVA. Boats are now 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 the trade-in value of the property.
It is the responsibility of the PVA office to value vehicles
missed by the online computer and to correct the values of those
that were incorrectly valued and enter such values into the system
via the terminals in the PVA office. Determining taxable status
is also a PVA responsibility according to KRS 132.487 (5) and KRS
133.110. The PVA is required to manually correct various records
if transfer of ownership, address change, or titling requirements
have not been done. The PVA is under the supervision of the Revenue
Cabinet and, along with all deputies, must comply with policies,
laws, and procedures required by the Revenue Cabinet.
The assessment date for vehicles is January 1st. The taxable situs of a motor vehicle is presumed to be the county of registration as of the assessment date (KRS 132.227). The PVA office uses the following guides to determine a value for a vehicle using the trade-in value:
The assessment of all motorboats as defined in KRS 235.010 shall
be administered in the same manner and according to the same
procedures provided for motor vehicles in KRS 132.487.
- Late model used cars one to seven years old, NADA Value Guides, Official Used Car Guide.
- Automobiles and light trucks 8-18 years old, NADA Appraisal Guides, Official Older Car Guide.
- Heavy and medium duty trucks, National Market Reports, The Truck Blue Book.
- Motorcycles, NADA Appraisal Guides, Motorcycles/Snowmobile/ATV/ Personal Watercraft Guide
- Recreation vehicles and camping trailers, NADA Recreational Vehicle Appraisal Guide.
- Commercial trailers, Department of Property Taxation, Appraisal Guide Heavy Duty Trailers.
- Boats, boat trailers, and motors, NADA Marine Appraisal Guide, ABIS Marine Blue Book.
Copyright © Clark County Kentucky PVA Office