Kentucky Revised Statutes

Ky. Rev. Stat. § 186.021 (2026)

Issuance of replacement plate, decal, registration certificate, or renewal for

✓ current as of May 2026

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motor vehicle on which ad valorem taxes are delinquent or which is uninsured -- Option of purchaser to pay delinquent taxes.

(1) Except as provided in subsection (2) of this section, a county clerk shall not issue a replacement plate, decal, or registration certificate as provided in KRS 186.180, or a registration for renewal to any person who on January 1 of any year owned a motor vehicle on which state, county, city, urban-county government, school, or special taxing district ad valorem taxes are delinquent.

(2) (a) Pursuant to KRS 134.810(4), the owner as defined in KRS 186.010(7)(a) and

(b) A person other than the owner of record who applies to a county clerk to transfer the registration of a motor vehicle may pay any delinquent ad valorem taxes due on the motor vehicle to facilitate the county clerk's transferring registration of the motor vehicle.

(c) The person applying shall not be required to pay delinquent ad valorem taxes due on any other motor vehicle owned by the owner of record from which he is purchasing his motor vehicle as a condition of registration.

(3) (a) A county clerk shall not issue a replacement plate, decal, or registration certificate as provided in KRS 186.180, or a registration renewal for any motor vehicle that is not insured in compliance with KRS 304.39-080.

(b) Each applicant for registration renewal shall present proof of compliance to the county clerk in a manner prescribed in administrative regulations issued by the Department of Insurance.

(c) Proof of insurance for a personal motor vehicle shall be determined by the county clerk as provided in KRS 186A.042. Effective: June 27, 2025 History: Amended 2025 Ky. Acts ch. 39, sec. 4, effective June 27, 2025. -- Amended 2010 Ky. Acts ch. 24, sec. 233, effective July 15, 2010. -- Amended 2004 Ky. Acts ch. 130, sec. 6, effective July 13, 2004. -- Amended 2002 Ky. Acts ch. 316, sec. 1, effective July 15, 2002. -- Amended 1994 Ky. Acts ch. 20, sec. 1, effective July 15, 1994. -- Amended 1988 Ky. Acts ch. 113, sec. 7, effective December 31, 1988. -- Amended 1984 Ky. Acts ch. 54, sec. 8, effective January 1, 1985; ch. 129, sec. 1, effective January 1, 1985; and ch. 391, sec. 7, effective January 1, 1985. -- Created 1982 Ky. Acts ch. 264, sec. 14, effective January 1, 1984. Legislative Research Commission Note (7/15/2002). The amendments made to subsection (2) of this statute in 2002 Ky. Acts ch. 316, sec. 1, "shall apply for tax assessments made on or after January 1, 2003." 2002 Ky. Acts ch. 316, sec. 5.

Notes of Decisions

Cited in 3 cases, 1988–2005 · leading case: Revenue Cabinet v. O'DANIEL, 153 S.W.3d 815 (Ky. 2005).

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Revenue Cabinet v. O'DANIEL, 153 S.W.3d 815 (Ky. 2005). · cites it 14× “810(4) and KRS 186.021(2) stated that the " owner of record on January 1 of any year shall be liable for taxes" on a motor vehicle: KRS 134.”

Commonwealth v. Fulkerson, 761 S.W.2d 631 (Ky. Ct. App. 1988). · cites it 4× “The question presented is whether the ap-pellee’s right to equal protection of the laws secured by the Fourteenth Amendment to the United States Constitution was violated because KRS 186.021(2) requires each applicant for renewal of a Kentucky motor vehicle registration to…”

Guar. Nat'l Ins. v. Cain, 851 F. Supp. 265 (E.D. Ky. 1994). “at § 186.021(2). Apparently, no law requires a purchaser of a vehicle to show proof of insurance at the time of the title transfer.”

— Ky. Rev. Stat. § 186.021(2) — 3 cases

Revenue Cabinet v. O'DANIEL, 153 S.W.3d 815 (Ky. 2005). “810(4) and KRS 186.021(2) stated that the " owner of record on January 1 of any year shall be liable for taxes" on a motor vehicle: KRS 134.”

Commonwealth v. Fulkerson, 761 S.W.2d 631 (Ky. Ct. App. 1988). “The question presented is whether the ap-pellee’s right to equal protection of the laws secured by the Fourteenth Amendment to the United States Constitution was violated because KRS 186.021(2) requires each applicant for renewal of a Kentucky motor vehicle registration to…”

Guar. Nat'l Ins. v. Cain, 851 F. Supp. 265 (E.D. Ky. 1994). “at § 186.021(2). Apparently, no law requires a purchaser of a vehicle to show proof of insurance at the time of the title transfer.”

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