The centralized system for property tax assessments on motor vehicles is a piggyback program supported by the
K entucky V ehicle I nformation S ystem (KVIS). KVIS contains ownership records and various facts on motor vehicles and is maintained by the Transportation Cabinet.
Information is entered and maintained through on-line computer terminals located in each county clerk's office and in each PVA office. Vehicles registered with the County Clerk are also listed in the PVA. Boats are now included in the KVIS system and are registered in the same manner as other motor vehicles. This registration process leads to a property assessment based on values determined by the trade-in value of the property.
It is the responsibility of the PVA office to value vehicles missed by the on-line computer or correct the values of those that were incorrectly valued and enter such values into the system via the terminals in the PVA office. Determining taxable status is also a PVA responsibility.
The PVA office uses the following guides to determine a value for a vehicle using the trade-in value:
Late model used cars one to seven years old, NADA Value Guides, Official Used Car Guide.
Automobiles and light trucks eight to eighteen years old, and heavy and medium duty trucks from 1990-1999, NADA Appraisal Guides, Official Older Car Guide.
Motorcycles, NADA Appraisal Guides, Motorcycle/Snowmobile/ATV/Personal Watercraft Guide.
Recreation Vehicles and Camping Trailers, NADA, Recreational Vehicle Appraisal Guide.
Commercial Trailers, Department of Property Taxation, Appraisal Guide Heavy Duty Trailers.
For further questions dealing with Motor Vehicle Assessment
please call the PVA office at (859) 392-1750.