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Motor Vehicle Assessment

The Office of the Jefferson County PVA assesses the value of automobiles, trucks, boats, boat motors boat trailers, semi trailers, motorcycles and recreational vehicles as of January 1st each year. Our office uses guides provided by the Kentucky Department of Revenue to ensure an accurate assessment. If you have any questions about the assessment of your motor vehicle, please be sure to see the Frequently Asked Questions area.

All automobiles, trucks, boats, boat trailers, motorcycles and recreational vehicles are assessed on the value as of January 1 of each year. Motor vehicles are generally taxed in the county of registration as of the assessment date.

Motor vehicles are assessed through a centralized system supported by the Automated Vehicle Information System (AVIS). AVIS, which contains ownership records and various facts on motor vehicles, is maintained by the Kentucky Transportation Cabinet. Information is entered and maintained through online computer terminals located in the County Clerk’s office and the PVA office. Anyone who registers a vehicle with the County Clerk is also listing the vehicle with the PVA for property tax purposes. Boats are 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 a standardized market approach.

The PVA uses standardized guides, provided by the Department of Revenue, to determine the value of a vehicle or boat.

The PVA may adjust values based upon the condition of the vehicle on the assessment date of the tax year. 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 was not repaired prior to the assessment date
• Vehicle value includes options that the owner’s vehicle does not possess
• Vehicle has a salvage title on January 1 of the tax year

Documentation is required in order to reduce an assessment. All protests of value must be filed within 45 days of the date of notice. Documentation is not required in order to correct errors in assessment due to an incorrect Vehicle Identification Number (VIN).

Exonerations and the correction of tax status and taxing districts are the responsibility of the PVA. The PVA requires proper documentation from the taxpayer before exonerating or refunding any tax.

If you have assessment questions regarding motor vehicles or boats, please contact the Motor Vehicle Department at:

(502) 574-6450

MotorVehicles@jeffersonpva.ky.gov.

 

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