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.
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.
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.
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.
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.
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,
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.
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).