Motor Vehicle Assessment
All automobiles, trucks, boats, trailers, motorcycles and recreational vehicles are assessed as of January 1st of each year. Even though you may not pay the tax until later in the year (e.g. December), the value is still what it was as of January 1st.
Motor vehicles are assessed statewide through a centralized system known as the Automated Vehicle Information System (AVIS). AVIS uses the NADA trade-in value as of January 1st of each year to determine an assessment for taxpayers across the state.
The PVA may adjust the NADA assessment based on the condition of the vehicle as of the first of the year for the following reasons:
- High Mileage
- Wrecked, Damaged and Not Repaired Prior to Assessment
- Salvage Title
Documentation is required in order to reduce an assessment. All taxpayers wishing to lower the value must fill out an affidavit (below) and fax or mail to our office.
If a taxpayer sold a car out of state, if the vehicle was junked or if the vehicle was stolen, you must also provide supporting documentation and fill out the attached affidavit and fax or mail to our office.
For more information, please visit the KY Transportation Cabinet Vehicle Information website @ http://mvl.ky.gov/