Kentucky Car Tax Calculator

How This Calculator Works

Kentucky taxes motor vehicles as property each year. The rate is quoted in cents per $100 of assessed value and is the sum of every levy that applies where the vehicle is kept:

Total rate = 45 (state) + county-wide total + one school district + city levy + special districts

Tax = assessed value / 100 × total rate (with the rate in dollars per $100)

Example - a vehicle assessed at $20,000 in Jefferson County, in the Jefferson County school district and outside any taxing city or special district: 45 + 16.6 + 58.5 = 120.1 cents, or $1.201 per $100. The tax is $20,000 / 100 × $1.201 = $240.20. The same vehicle in the City of Shively adds Shively's 37.7 cents, for $1.578 per $100 and a tax of $315.60.

How the Vehicle Is Valued

January 1 is the assessment date, and the county Property Valuation Administrator (PVA) is the assessor. Under KRS 132.485 the standard value is the vehicle's average trade-in value in the J.D. Power valuation manual - not the rough or clean trade-in value, and not the purchase price. Vehicles 20 or more years old use their 19th-year value, reduced by 10% for each year beyond 19. The PVA can adjust the value for condition, options, mileage, or a branded title when you provide evidence.

Which Levies Apply to You

• State: 45 cents per $100 on every non-historic vehicle in Kentucky.
• County-wide: the sum of the county's general, extension, health, library, ambulance, and similar levies. Every owner in the county pays it.
• School district: exactly one. Most owners are in the county district; inside an independent or cross-county district, that district's rate replaces the county school rate.
• City: added only if the vehicle is kept inside a city that levies a vehicle tax. Many Kentucky cities levy 0 cents on vehicles.
• Special districts: mostly fire districts, plus some ambulance, garbage, and college districts. Each adds its rate only where it serves your address.

What This Calculator Does Not Cover

• The vehicle registration fee and other clerk fees, which are billed separately at renewal
• Historic vehicles (state rate only, 25 cents per $100) and other special classes
• Penalties and interest on late payments
• Value adjustments your PVA may grant for mileage, condition, or a branded title
• Multiple vehicles (run the calculator once per vehicle)

2026 Baselines in Kentucky's Ten Largest Counties

The baseline below is state + county-wide + the county school district, for an owner outside any taxing city or special district. Rank is among all 120 counties, lowest first. See all 120 counties ranked by car tax rate.

Kentucky Vehicle Tax Baselines, Tax Year 2026 (Ten Largest Counties)

County	Baseline Rate	Tax on a $20,000 Vehicle	Rank (of 120, lowest first)
Jefferson County	$1.201 per $100	$240.20	53
Fayette County	$1.2175 per $100	$243.50	63
Kenton County	$1.3563 per $100	$271.26	114
Warren County	$1.235 per $100	$247.00	69
Boone County	$1.157 per $100	$231.40	25
Hardin County	$1.1416 per $100	$228.32	19
Daviess County	$1.194 per $100	$238.80	51
Madison County	$1.266 per $100	$253.20	83
Campbell County	$1.171 per $100	$234.20	31
Bullitt County	$1.1325 per $100	$226.50	14

Statewide, 2026 baselines range from $0.925 per $100 (Martin County) to $1.4536 per $100 (Casey County); the median county is $1.2138 per $100. City, school, and special-district levies change the rate by address - pick your exact location in the calculator above. Source: Kentucky Department of Revenue, 2026 MOTAX Rate Book.

When and How Kentucky Car Tax Is Paid

The Kentucky Department of Revenue mails a Notice of Tax Due during the month before your registration renewal month, which is usually your birth month. The county clerk collects the state, county, city, school, and special-district vehicle taxes together when you renew (KRS 134.800). Under KRS 134.810 the tax is due by the last day of the renewal month, or by the last day of the month the vehicle is transferred if that comes first. There is no single statewide due date.

Late Payment

Under KRS 134.810, a late payment adds a 3% penalty if paid within 30 days of becoming delinquent (waived if paid within 5 days) and 10% after that, plus interest at 15% a year from the delinquency date.

Disputing Your Vehicle's Value

Start with your county PVA, who can adjust the value with evidence of mileage, condition, or title status. If that does not resolve it, you can file a written protest with the Department of Revenue within 60 days of the notice.