Frequently Asked Questions

  • Real Property
  • Appraisal Methods
  • Appeals Process
  • Property Tax Exemptions
  • Age/Disability Exemption
  • Agricultural Exemption
  • Tangible Property
  • Motor Vehicles

  • Motor Vehicle Tax Continued

    The PVA may adjust values based upon the condition of the vehicle on the assessment date of the tax year. The PVA may adjust the NADA value if the vehicle is not considered to be in average condition in comparison to other vehicles of the same age and make. 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 has not been repaired prior to assessment date, January 1.
    • Vehicle value includes options which customer's vehicle does not contain.
    • Vehicle has a salvage title on January 1 of tax year.
    Documentation Required for Reduction of Assessment
    To adjust for mechanical damage, the PVA must receive an estimate for cost of repairs needed to put the vehicle in average condition. This estimate must be dated prior to January 1 of the assessment year.

    To adjust for high mileage, evidence of high mileage on January 1 of the tax year must be provided. A form of documentation would be the receipt from having the oil changed in January.

    Diesel Engines are identified within the VIN.

    Vehicles which have a salvage title on January 1 of the tax year shall be assessed no more than 25% January NADA retail value (ref. KRS 186A.335). Owner must present the salvage title to the PVA for viewing.

    Errors in assessment due to incorrect Vehicle Identification Number (VIN) shall not require any documentation.


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