The PVA may be able to lower the value of your vehicle if you have high mileage and/or mechanical or body damage as of January 1. For more information on the appeal process, visit our Motor Vehicles page.
FAQS: Assessment
How do you determine the assessment on vehicles?
All automobiles, trucks, boats, boat trailers, motorcycles, aircraft, and recreational vehicles are assessed as of January 1 of each year based on standardized guides provided by the Kentucky Department of Revenue. Motor vehicle value is set according to industry-standard J.D.
I junked my car and gave my title to the junkyard. Why am I still getting a tax bill?
If you are going to “junk” your vehicle and give your title to the junkyard, be sure to make a copy of the front and back of your title and obtain a “junk” receipt and fax it all to (502) 574-5036 with the Motor Vehicle Affidavit.
I turned in my license plates, is there anything else I need to do?
After you turn in your license plates, you may need to follow several more steps. See “I have either sold a vehicle or moved out of state. What do I do now?” in the FAQs.
Why do I have to pay a whole year of tax when I didn’t own the car for the entire year?
All vehicle taxes are assessed as of January 1. As a convenience, you can pay your motor vehicle tax bill in your birth month. Although, your vehicle tags may be valid from birth month to birth month, your taxes are applicable from January to December.
I have either sold a vehicle or moved out of state. What should I do now?
You can remove your vehicle from the tax roll by supplying the PVA with a a copy of a bill of sale or a copy of the front & back of the KY title indicating you transferred the vehicle. Please note,
What is the amount for the Homestead/Disability Exemption?
The Homestead/Disability Exemption for 2023-2024 is $46,350.
Learn more about the Homestead Exemption.
Learn more about the Disability Exemption.
How does PVA assess property?
The market (or sales) approach to value, the cost approach to value or the income approach to value with the assistance of a computer assisted mass appraisal (CAMA) system. Assessment guidelines and methods are in accordance with the Kentucky Department of Revenue’s Office of Property Valuation and Kentucky Revised Statutes.
When can I contest my property assessment?
Under state law (KRS 133.120) property owners who wish to contest their assessment must first complete the PVA Online Conference during the annual Open Inspection Period (OIP). By statute KRS 133.045 ,
Where can I find recent comparable property sales that are similar to my property?
Recent sales should be within the last 2 years of the current assessment date. The sales search service on the PVA website is available to the public free of charge two weeks prior to and during the Open Inspection Period (OIP).
