Motor Vehicle Assessment

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Assessment Process

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.

When are vehicles assessed?

All automobiles, trucks, boats, boat trailers, motorcycles and recreational vehicles are assessed on the value as of January 1 of each year. The County Clerk sends notices and collects taxes due based on the registration renewal date of the vehicle.

How assessments are determined

Motor vehicles and boats are assessed through a centralized system supported by the Automated Vehicle Information System (AVIS). Anyone who registers a vehicle with the County Clerk is also listing the vehicle with the PVA for property tax purposes. This registration process supports 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. Motor vehicle value is based on industry-standard J.D. Power/NADA Guide “Clean Trade-In” value.

Assessment Appeals/Adjustments

Taxpayers are encouraged to appeal their assessment if they believe it is not correct.  The PVA may adjust values based upon the condition of the vehicle as of January 1 of the tax year. Adjustment for condition may be one or a combination of the following:

  • Vehicle had high average annual mileage on January 1
  • Vehicle had been wrecked and damage was not repaired prior to January 1
  • Vehicle was in need of mechanical repairs as of January 1
  • Vehicle value includes options that the owner’s vehicle does not possess
  • Vehicle has a salvage title on January 1 of the tax year
  • Errors in assessment due to an incorrect Vehicle Identification Number (VIN)

Documentation is required in order to reduce an assessment. All protests of value must be filed prior to the vehicle’s tax due date, indicated on the notice mailed by the County Clerk.

To appeal your value, use our convenient Online Motor Vehicle Appeal Portal on a computer or mobile device (for high mileage and mechanical/physical damage only).

Alternatively, you can print and complete the Affidavit for Correction/Exoneration of Motor Vehicle/Boat/Trailer Property Tax and email to MotorVehicle@jeffersonpva.ky.gov, or mail or hand-deliver to our office. On request, we will be happy to mail a blank form to you.

All appeal submissions must include relevant supporting documentation listed below.

Examples of Supporting Documentation:

  • Evidence of High Mileage: A copy of a recent service record dated January 1st or later with mileage listed, or a dated photograph of your odometer.
  • Evidence of Mechanical or Body Damage:  An estimate of repair from a professional/licensed mechanic or body shop, and dated photographs of relevant body damage.  

Eligibility Date: You do not have to wait to receive a notice to appeal, our office can process appeal requests as early as January 1 of the tax year.

Deadline: All appeal submissions and supporting documentation must be received by our office before 4pm on the tax due date. Filing an appeal or protest does NOT delay the date tax payments are due.

Non-Resident Military Servicemember Vehicle Tax Waiver

Non-resident active-duty military service members stationed in Kentucky and their spouses can qualify for a property tax waiver on motor vehicles registered in Kentucky in accordance with federal law.

To qualify:

  • Applications must be filed annually.
  • 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.
  • Non-Kentucky resident spouses of qualifying servicemembers can obtain the tax waiver under the Military Spouses Residency Relief Act, 50 U.S.C.A. § 4001 with additional documentation: a copy of both sides of their valid USID card showing the servicemember as the card sponsor and/or a valid marriage certificate.

Apply online: Non-Resident Military Motor Vehicle Waiver or download and print the application form.

Trailers used for Interstate Commerce: Tax Exemption

Certain trailers used for interstate commerce can qualify for ad valorem property tax exemption.  Applications must be submitted each year.

Our Online Trailer Exemption Application is the fastest and easiest way to submit your application.

Alternatively, owners of single trailers can use the Affidavit for Correction/Exoneration of Motor Vehicle/Boat/Trailer Property Tax form, and fleet/multi trailer owners can use the Multi/Fleet Trailer Ad Valorem Property Tax Exemption Instructions & Forms.

Helpful References:

Contact Information

If you have assessment questions regarding motor vehicles or boats, please contact the Motor Vehicle Department at:
(502) 574-6450 or MotorVehicle@jeffersonpva.ky.gov.

Jefferson County PVA

Motor Vehicles Department

815 W. Market St. Suite 400

Louisville, KY 40202