Nonresident active-duty military service members stationed in Kentucky can qualify for a property tax exemption on motor vehicles registered in Kentucky.
To qualify:
- Applications must be filed annually.
- The vehicle title must include the name of the qualifying service member as an owner.
- A copy of the service member’s Leave and Earnings Statement (LES) covering January 1 of the tax year must be included with the application.
- The LES must indicate a state other than Kentucky as the state of residence/taxable state.
- Co-owners listed on the vehicle title may complete and sign the application if all above requirements are met.
