General Information
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:
•
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.
The assessment of all motorboats as defined in KRS 133.110 shall be administered in the
same manner and according to the same procedures provided for motor vehicles in KRS
132.487.
Next Page
200 Main Street, 2nd Floor - Courthouse
Williamsburg, KY 40769
Phone: (606) 549-6008, 549-6009
Fax: (606) 549-6042
pva@whitleypva.com