Kentucky Revised Statutes

Ky. Rev. Stat. § 132.487 (2026)

Centralized ad valorem tax system for all motor vehicles -- General and

✓ current as of May 2026

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compensating tax rates -- Access to records -- Property valuation administrator to assess motor vehicles.

(1) The department shall develop and administer a centralized ad valorem tax system for all motor vehicles as defined in KRS 186.010. This system shall be designed to allow the collection of state, county, city, urban-county government, school, and special taxing district ad valorem taxes due on each motor vehicle at the time of registration of the motor vehicle by the party charged with issuing the registration. The department shall supervise and instruct the property valuation administrators and other officials with respect to their duties in relation to this system.

(2) Except as otherwise provided by law, the tax rate levied by the state, counties, schools, cities, and special tax districts on motor vehicles shall not exceed the rate that could have been levied on motor vehicles by the district on the January 1, 1983 assessments. All counties, schools, cities, and special taxing districts proposing to levy an ad valorem tax on motor vehicles shall submit to the department on or before October 1 of the year preceding the assessment date, the tax rate to be levied against valuations as of that assessment date. Any district that fails to timely submit the tax rate shall receive the rate in effect for the prior year.

(3) The compensating tax rate and maximum possible tax rate allowable for counties, schools, cities, and special taxing districts on property other than motor vehicles for the 1984 and subsequent tax periods shall be calculated excluding all valuations of and tax revenues from motor vehicles from the base amounts used in arriving at these general rates.

(4) The Transportation Cabinet shall provide access to all records of motor vehicle registrations to the department and the property valuation administrators as necessary to prepare and maintain a complete tax roll of motor vehicles throughout each year.

(5) The property valuation administrator shall, subject to the direction, instruction, and supervision of the department, have responsibility for assessing all motor vehicles other than those assessed under KRS Chapter 136 as part of public service companies. The department may provide standard valuation guidelines for use in valuation of motor vehicles.

(6) The property valuation administrator shall provide to the department by December 1 of each year a recapitulation of motor vehicles to be assessed as of January 1 of the next year.

(7) Procedures for protest, appeal, and correction of erroneous assessments shall be the same for motor vehicles as for other properties subject to ad valorem taxes. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 203, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 9, sec. 1, effective July 15, 1994. -- Amended 1984 Ky. Acts ch. 54, sec. 7, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 264, sec. 4, effective January 1, 1984. Legislative Research Commission Note (7/15/94). The 1994 changes to this statute are "effective for property assessed on or after January 1, 1995." See 1994 Ky. Acts ch. 9, sec. 4.

Notes of Decisions

Cited in 5 cases (2 in the last 5 years), 1984–2022 · leading case: Kling v. Geary, 667 S.W.2d 379 (Ky. 1984).

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Kling v. Geary, 667 S.W.2d 379 (Ky. 1984). · cites it 7× “STATUTORY CONSIDERATION Appellants first contend that KRS 132.487(2), (3) are invalid for two separate and distinct reasons.”

City of Paducah v. T.C.B., Inc., 817 S.W.2d 234 (Ky. Ct. App. 1991). · cites it 2× “220 as opposed to the method of taxation provided for in KRS 132.487. Much of this appeal is reminiscent of Kling v.”

Marina Prop. Servs., Inc. v. Owens, 66 S.W.3d 698 (Ky. Ct. App. 2001). “488, the tax assessment of all motorboats is to be “administered in the same manner and according to the same procedures provided for motor vehicles in KRS 132.487.” Pursuant to KRS 342.187, the ad valorem tax system for motor vehicles is to be “designed to allow the collection…”

Shane Michael Myers (Bankr. W.D. Ky. 2021). · cites it 2× “Ky. Rev. Stat. § 132.487(1). Since the Debtor’s certificate of title and registration were rejected by the county clerk, it stands to reason that no tax is yet due to Kentucky.”

Tax Recall Petition Comm., Acting by & Through Its Members & Bobbie Holsclaw, in Her Off. Capacity as Jefferson Cnty. Clerk v. Jefferson Cnty. Bd. of Educ. & Jefferson Cnty. Teachers Ass'n (Ky. 2022). “They admit the current year assessment had not been completed and that the Jefferson County PVA would not even begin its inspection period for another 36 “Except as provided in KRS 132.487, no tax rate for any taxing district imposing a levy upon the county assessment shall be…”

— Ky. Rev. Stat. § 132.487(1) — 2 cases

City of Paducah v. T.C.B., Inc., 817 S.W.2d 234 (Ky. Ct. App. 1991). “220 as opposed to the method of taxation provided for in KRS 132.487. Much of this appeal is reminiscent of Kling v.”

Shane Michael Myers (Bankr. W.D. Ky. 2021). “Ky. Rev. Stat. § 132.487(1). Since the Debtor’s certificate of title and registration were rejected by the county clerk, it stands to reason that no tax is yet due to Kentucky.”

— Ky. Rev. Stat. § 132.487(2) — 1 case

Kling v. Geary, 667 S.W.2d 379 (Ky. 1984). “STATUTORY CONSIDERATION Appellants first contend that KRS 132.487(2), (3) are invalid for two separate and distinct reasons.”

— Ky. Rev. Stat. § 132.487(3) — 1 case

Kling v. Geary, 667 S.W.2d 379 (Ky. 1984). “STATUTORY CONSIDERATION Appellants first contend that KRS 132.487(2), (3) are invalid for two separate and distinct reasons.”

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