{"data":{"id":"us-ky/krs-134.810","jurisdiction":"us-ky","citation":"KRS 134.810","heading":"Date on which taxes become due or delinquent.","body":"(1) All state, county, city, urban -county government, school, and special taxing district\nad valorem taxes shall be due and payable on or before the earlier of the last day of\nthe month in which registration renewal is required by law for a motor vehicle\nrenewed or the last day of the month in which a vehicle is transferred.\n(2) All state, county, city, urban -county government, school, and special taxing district\nad valorem taxes due on motor vehicles shall become delinquent following the\nearlier of the end of the month in which registration renewal is required by law or\nthe last day of the second calendar month following the month in which a vehicle\nwas transferred.\n(3) Any taxes which are paid within thirty (30) days of becoming delinquent shall be\nsubject to a penalty of three percent (3%) on the taxes due. However, this penalty\nshall be waived if the tax bill is paid within five (5) days of the tax bill being\ndeclared delinquent. Any taxes which are not paid within thirty (30) days of\nbecoming delinquent shall be subject to a penalty of ten percent (10%) on the taxes\ndue. In addition, interest at an annual rate of fifteen percent (15%) shall accrue on\nsaid taxes and penalty from the date of delinquency. A penalty or interest shall not\naccrue on a motor vehicle under dealer assignment pursuant to KRS 186A.220.\n(4) When a motor vehicle has been transferred before registration renewal or before\ntaxes due have been paid, the owner pursuant to KRS 186.010(7)(a) and (c) on\nJanuary 1 of any year shall be liable for th e taxes on the motor vehicle, except as\nhereinafter provided.\n(5) If an owner obtains a certificate of registration for a motor vehicle valid through the\nlast day of his second birth month following the month and year in which he\napplied for a certificate of registration, all state, county, city, urban -county\ngovernment, school, and special tax district ad valorem tax liabilities arising from\nthe assessment date following initial registration shall be due and payable on or\nbefore the last day of the first b irth month following the assessment date or date of\ntransfer, whichever is earlier. Any taxes due under the provisions of this subsection\nand not paid as set forth above shall be considered delinquent and subject to the\nsame interest and penalties found in subsection (3) of this section.\n(6) For purposes of the state ad valorem tax only, all motor vehicles:\n(a) Held for sale by a licensed motor vehicle dealer, including licensed motor\nvehicle auction dealers;\n(b) That are in the possession of a licensed mot or vehicle dealer, including\nlicensed motor vehicle auction dealers, for sale, although ownership has not\nbeen transferred to the dealer; and\n(c) With a salvage title held by an insurance company;\non January 1 of any year shall not be taxed as a motor veh icle pursuant to KRS\n132.485 but shall be subject to ad valorem tax as goods held for sale in the regular\ncourse of business under the provisions of KRS 132.020(1)(e) and 132.220.\n(7) Any provision to the contrary notwithstanding, when any ad valorem tax on a motor\nvehicle becomes delinquent, the state and each county, city, urban -county\ngovernment, or other taxing district shall have a lien on all motor vehicles owned or\nacquired by th e person who owned the motor vehicle at the time the tax liability\narose. A lien for delinquent ad valorem taxes shall not attach to any motor vehicle\ntransferred while the taxes are due on that vehicle. For the purpose of delinquent ad\nvalorem taxes on le ased vehicles only, a lien on a leased vehicle shall not be\nattached to another vehicle owned by the lessor.\n(8) The lien required by subsection (7) of this section shall be filed and released by the\nautomatic entry of appropriate information in the AVIS d atabase. For the filing and\nrelease of each lien or set of liens arising from motor vehicle ad valorem property\ntax delinquency, a fee of two dollars ($2) pursuant to this section shall be added to\nthe delinquent tax account. The fee shall be collected and  retained by the county\nclerk who collects the delinquent tax.\n(9) The implementation of the automated lien system provided in this section shall not\naffect the manner in which commercial liens are recorded or released.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49166","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"4b1dccd46edcab21215bf1fdf0a807a3e226356c1cc12a002aaf4226593f3d56","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.805","next":"us-ky/krs-134.815"},"notice":"GroundRules: Original legal text. Not legal advice."}