Motor Vehciles > Taxes & Fees
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Taxes | Property Tax | Delinquent Taxes | Fees

Taxes
A six percent (6%) motor vehicle usage tax is levied upon the reatil value of vehicles registered for the first time in Kentucky. For new vehicles, this amount is the total consideration given (the total of the cash or amount fianced and the value of any vehicle traded in) or 90% of the MSRP, including all additional equipment and destination charges.

On used vehicles purchased out-of-state, that retail price is based on total consideration fiven (the Total Consideration Statement on Title Application must be completed) or average retail value as listed in the National Auto Dealers Association (NADA) Official Used Car Guide. This does not apply to rebuilt vehicles or vehicles not listed in the automotive price reference manuals.

For vehicles brought into Kentucky by new residents, the taxable value is the average trade-in value as listed in the NADA Official Used Car Guide.

Exemptions:

Charitable/Education Organization	Military Exempt*
Corporation/Proprietorship (LLC)*	Name Change
Corporation/Subsidiary (LLC)*	Parent/Child
Court Order/Will*	Repossession*
Dealer Registration	State Government
Grandparent/Grandchild	Stepparent/Stepchild
Husband/Wife	US Government
Local Government

Any person who willfully and fraudulently gives a false statement as to total and actual consideration paid for a motor vehicle shall be guilty of a Class D felony and fined not less than $2,000 per offense.
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Property Tax (Assessed Yearly)
Every titled vehicle in Kentucky as of January 1 of each year is assessed a taxable value by the Property Valuation Administrator. The owner of the vehicle as of January 1 is responsible for the tax, which is due upon renewal and registration change. If a vehicle is transferred prior to reneweal, the owner as of January 1 is liable for the taxes. It is not required that property taxes be paid at time of transfer, however it is not required.
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Delinquent Taxes
Any taxes not paid by the owner of the vehicle will prohibit the renewal of any vehicle owned by said owner. Delinquent taxes owed by either the buyer or seller of a vehicle could also prohibit the transfer of a vehicle.

The County Clerk is only the tax collector and therefore has no authority to exonerate taxes or change assessments. Questiones regarding assessments should be directed to Bill Clary, Property Valuation Administrator, at 473-7888.
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Fees
Kentucky Title Fee: $9.00 (The title is mailed to the owner by the Kentucky Transportation Cabinet and should be expected in about 4-6 weeks.)

Kentucky Speed Title: $25.00 (A speed title is mailed to the owner the following business day by the Kentucky Transportation Cabinet.)

Yearly Regular Automobile Registration Fee: $21.00

Specialized Automobiles: See http://mvl.ky.gov

Farm Trucks: $21.00

Motorcycles: $13.00

Trucks (6000 lbs/non-commercial): $21.00

Sheriff Inspection Fee: $5.00
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