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. Power/NADA Guide “Clean Trade-In” value. You may qualify for an adjusted assessment under certain circumstances including high average annual mileage or due to mechanical or body damage present on January 1. For more info, visit our Motor Vehicles page. For questions regarding motor vehicles or boats, you can contact the Motor Vehicle Department at (502) 574-6450 or via online chat Monday to Friday 9am-3:30pm at www.jeffersonpva.ky.gov.