Motor Vehicle Assessment
The Office of the Boone 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 is directed by the state to use NADA values every year, 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. If you would like information on how to have a vehicle removed from the tax roll click here.
All automobiles, trucks, boats, boat trailers, motorcycles and recreational vehicles are assessed on the value as of January 1st of each year. Motor vehicles are generally taxed in the county of registration as of the assessment date.
Motor vehicles are assessed through a centralized system supported by the Automated Vehicle Information System (AVIS). AVIS, which contains ownership records and various facts on motor vehicles, is maintained by the Kentucky Transportation Cabinet. Information is entered and maintained through online computer terminals located in each County Clerk’s office and in each PVA office. Anyone who registers a vehicle with the County Clerk is also listing the vehicle with the PVA for property tax purposes. Boats are included in the AVIS 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 a standardized market approach.
The PVA office uses NADA values every year, provided by the Department of Revenue, to determine the value of a vehicle or boat.
The PVA may adjust values based upon the condition of the vehicle on the assessment date of the tax year. Adjustment for condition may be one or a combination of the following:
- Vehicle had high mileage on January 1st
- Vehicle had been wrecked and damage was not repaired prior to the assessment date
- Vehicle value includes options that the owner’s vehicle does not possess
- Vehicle has a salvage title on January 1st of the tax year
Documentation is required in order to reduce an assessment. All protests of value must be filed within 45 days of the date of notice. Documentation is not required in order to correct errors in assessment due to an incorrect Vehicle Identification Number (VIN).
If you wish to have a vehicle removed from the tax roll, here is a list of acceptable documentation (please note: all documenation must include the year, make, model, and VIN of the vehicle):
If your vehicle was reposessed: Letter from the lein holder stating the date of repossession
If you moved to another state: Registration from another state, Title from another state, Proof of insurance from another state
If you junked a vehicle: Receipt from junkyard, a letter from your insurance provider that states the vehicle was removed from the policy with the date it was removed
If you sold your vehicle: copy of the title signed front and back, notorized bill of sale, car fax report, a letter from your insurance provider that states the vehicle was removed from the policy with the date it was removed
If you wrecked (totaled) your vehicle: A letter from the insurance company stating the settlement date, receipt from the junkyard
Exonerations and the correction of tax status and taxing districts are the responsibility of the PVA office. The PVA requires proper documentation from the taxpayer before exonerating or refunding any tax.
If you have assessment questions regarding motor vehicles or boats, please contact the PVA MOTAX Department at 859-334-2181 or email firstname.lastname@example.org.