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MOTOR
VEHICLES
Motor Vehicle Licensing
is the most frequently visited area of the County Clerk's office. Motor
vehicle licenses must be renewed annually and any sale of a motor vehicle
must be registered within 15 days of the purchase. Below is a list of
motor vehicle transactions. Procedures are outlined for each type of
transaction.
Acceptable
Methods of Payment
Cash, Certified Check, Cashier's Check, Money Order, Personal Check (No Out Of County Checks)
Mail-In Service
Vehicles may be renewed
by mail. Send current registration, proof of insurance card and
appropriate fees as listed on Renewal/Tax Notice sent by the Kentucky Revenue
cabinet. If you did not receive a tax notice, you may contact the
County Clerk and obtain the amount due. Your renewal will be processed
the same day it is received and returned to you by mail. Generally,
this takes about 4 - 5 days. NOTE: Expired registrations
cannot be renewed by mail.
Corrected or Updated Title
The following documents
and information are required:
- Application for
Title/Registration (VTR form #TC-96-182) MUST be
completed, signed by all registered owners and notarized. Persons
that have power of attorney for the owner(s) may sign, but a copy of the
power of attorney must be submitted with the application. NOTE:
Titles that contain "AND" (instead of "OR") between
names of owners requires signature of ALL owners.
- The current vehicle title
must be submitted with the application for updated title.
- If the application is for
the purpose of applying for a loan, the owner needs to indicate this on
the application. A pending lien will be noted and the owner will
be given a goldenrod copy of the registration to present to the lending
institution. The lending institution will use the registration and
a Title Lien Statement to record the lien.
Fees
Title fee: $ 6.00
NOTE: The Kentucky Transportation Cabinet, Title Branch will mail the
updated title. If a pending lien is filed, printing of the title is
held for 30 days.
Notary fee: $
2.00 (if applicable)
Duplicate Title
If you have lost your
original title, you must apply for a duplicate title before any change of
ownership, updates or lien recordings may be done. Application is made
at your local County Clerk's office. The Kentucky Transportation
Cabinet prints the title the following work day and mails the title to the
owner. Duplicate titles cannot be picked up on a walk-thru basis.
The following documents
and information are required:
- Application for
Title/Registration (VTR form #TC-96-182) MUST be
completed, signed by all registered owners and notarized. Persons
that have power of attorney for the owner(s) may sign, but a copy of the
power of attorney must be submitted with the application. If
County Clerk staff notarize signatures, identification must be
presented. NOTE: Titles that contain "AND"
(instead of "OR") between names of owners requires signature
of ALL owners.
- If the application is for
the purpose of applying for a loan, the owner needs to indicate this on
the application. A pending lien will be noted and the owner will
be given a goldenrod copy of the registration to present to the lending
institution. The lending institution will use the registration and
a Title Lien Statement to record the lien.
Fees
Title fee: $ 6.00
NOTE: The Kentucky Transportation Cabinet, Title Branch will print the
duplicate title the next business day and mail it to the owner. If a
pending lien is filed, printing of the title is held for 30 days.
Notary fee: $
2.00 (if applicable)
First Time or Out-of-State Title & Registration
A person who purchases a
vehicle or brings a vehicle from another state is required to title the
vehicle(s) within 15 days. If the owner of a motor vehicle does not
reside in Kentucky, the vehicle shall be registerd with the County Clerk of
the county in which the motor vehicle is principally operated (KRS 186.020).
New residents titling
vehicles in Kentucky must present the current out-of-state title. If
your lien holder has possession of your title, the County Clerk's office must
contact the lien holder and have the title sent directly to the County Clerk.
Information concerning the lien holder must be submitted to the County
Clerk. While waiting for the title to be sent, a temporary (30 day)
license plate may be issued. The owner must provide Kentucky proof of
insurance and current out-of-state registration before the temporary
"tag" may be issued.
The following documents
and information are required:
- Out-of-State title (NOTE: a
photocopy is NOT acceptable).
If purchasing from out-of-state dealer or individual, assignment portion
of title must be properly completed.
- Proof of sales tax paid in
another state.
A credit equal to the amount paid in the other state will be applied to
amount owed in Kentucky. The proof must identify taxpayer, type of
tax paid, dollar amount paid and serial number of vehicle. The
following types of proof are acceptable: Tax shown on certificate
of title; Dealer purchase contract; Financing statement from lender;
Receipt or letter from tax agency. If proof of sales tax paid is
not available, presumed credit can be given on vehicles that are being
titled in the same name. The owner must show proof of current
registration from the other state. The credit is the same
percentage charged in the other state and is applied toward the amount
owed in Kentucky, which is 6% of the current trade-in
value as listed in the NADA (National Auto Dealers Association)
Official Used Car Guide.
- Application for
title/registration (VTR form # TC-96-182) must be completed, signed by
all registered owners and notarized. Persons that have power of
attorney for the owner(s) may sign, but a copy of the power of attorney
must be submitted with the application. If County Clerk staff
notarize signatures, identification must be presented. NOTE:
Titles that contain "AND" (instead of "OR") between
names of owners requires signature of ALL owners.
- Certified Sheriff's
inspection of serial number. Sheriff's inspection section is on
the application for title/registration (VTR form # TC-96-182). The
Sheriff will NOT do the inspection until the VTR is
signed and notarized.
- Kentucky Proof of insurance
on the vehicle being titled/registered, in the name it is to be
registered to.
- Title Lien Statement, if
applicable.
Tax Note If You are applying for a title along with a
registration, you will be charged Usage tax at a rate of 6%, unless you are
exempt from this tax. If you are
applying for a title only, you will be charged sales tax, unless you are
exempt from this tax.
If you apply for a title only and later
decide to plate the vehicle you will be given credit for the sales tax paid
against the usage tax so that you will not have to pay the 6% usage tax.
Usage Tax & Fees
A motor vehicle usage
tax of six percent (6%) is levied upon the "retail price" of
vehicles registered for the first time in Kentucky. In the case of new
vehicles, the "retail price" is the total consideration given (the
consideration is the total of the cash or amount financed and the value of
any vehicle traded in) or 90% of the manufacturer's suggested retail price
(MSRP), including all additional equipment and destination charges. On
used vehicles purchased out-of-state, the "retail price" is based
on the total consideration given (the Total Consideration Statement on VTR
form must be completed and VTR signed by out-of-state dealer or individual)
or average retail value as listed in NADA (National Auto Dealers Association)
Official Used Car Guide. An out-of-state purchase of a used vehicle now
allows for trade-in credit. Trade-in allowance applies to used vehicles
only and the vehicle being traded-in must be registered to
Kentucky.
In the case of 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.
If a vehicle is given as
a "gift", the taxable value is the average trade-in value as listed
in the NADA Official Used Car Guide.
NOTE: FOR
TAXING PURPOSES, IF TOTAL CONSIDERATION IS LESS THAN 50% OF THE ÒTRADE
VALUEÓ AS LISTED IN THE NADA GUIDE, YOU WILL BE CHARGED TAX ON THE 50% OF
ÒTRADE VALUEÓ AS LISTED IN THE NADA GUIDE.
NOTE: Penalty
provisions for any person who wilfully 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 shall be fined not less than $ 2,000 per
offense.
Sales Tax
A
six percent (6%) sales tax is levied upon the "retail price" of
vehicles titled as a title only in Kentucky. On used vehicles, the
sales tax is 6% of the current average retail as listed in the NADA Used Car
Guide or 6% of total consideration paid prior to the trade credit. On
used vehicles, total consideration paid is the total given prior to any
trade-in allowance, if applicable.
Sales Tax Exemptions are
on the following types of Kentucky Titles and Transfers:
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Occasional Sale
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KRS 139.070
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Resale Certificate
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Attach Form 51A126
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Purchase exemption Certificate
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Attach Form 51A126
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Credit for State Sales Tax Pd Out of State
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Attach Copy Of Receipt
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Credit For Sales Tax Paid KY Vendor
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Attach Copy Of Receipt
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Fees
Kentucky Title
Fee: $ 9.00
The title is mailed to the owner by the Kentucky Transportation Cabinet,
Title Branch, Frankfort, KY 40601. Expect the title 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, Title Branch, Frankfort, KY 40601.
Registration Fee:
$ 1.25 per month plus $ 6.00 County Clerk fee plus .50 plate fee
Yearly Registration Fee: $ 21.00 (pro rated to birthmonth)
Usage Tax: 6% of "retail price"
Sheriff Inspection Fee: $ 5.00
New Vehicle Titling & Registration
The following documents
and information are required:
- Manufacturers certificate of
origin properly assigned to the buyer by the selling dealer.
- Application for vehicle
title/registration (VTR form # TC-96-182). If using total
consideration as usage tax value, Total Consideration portion must be
completed. If County Clerk staff notarize signature(s),
identification must be presented.
- Window sticker or dealer
invoice showing MSRP plus options and destination charges if not using
Total Consideration as usage tax value.
- Certified Sheriff inspection
of serial number if purchased out-of-state. The sheriff will not
do inspection without VTR signed and notarized.
- Kentucky Proof of insurance
in purchasers name.
- Title lein statement, if
applicable.
Tax
Note If You are applying for a title along with a registration, you will be
charged Usage tax at a rate of 6%, unless you are exempt from this tax. If you are applying for a title only,
you will be charged sales tax, unless you are exempt from this tax.
If
you apply for a title only and later decide to plate the vehicle you will be
given credit for the sales tax paid against the usage tax so that you will
not have to pay the 6% usage tax.
Usage Tax
& Fees
A motor vehicle usage
tax of six percent (6%) is levied upon the "retail price" of
vehicles registered for the first time in Kentucky. In the case of new
vehicles, the "retail price" is the total consideration given (the
consideration is the total of the cash or amount financed and the value of
any vehicle traded in) or 90% of the manufacturer's suggested retail price
(MSRP), including all additional equipment and destination charges.
NOTE: Penalty
provisions for 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 shall be fined not less than $ 2,000 per offense.
Sales Tax
A
six percent (6%) sales tax is levied upon the "retail price" of vehicles
titled as a title only in Kentucky. On used vehicles, the sales tax is
6% of the current average retail as listed in the NADA Used Car Guide or 6%
of total consideration paid prior to the trade credit. On used
vehicles, total consideration paid is the total given prior to any trade-in
allowance, if applicable.
Sales Tax Exemptions are
on the following types of Kentucky Titles and Transfers:
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Occasional Sale
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KRS 139.070
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Resale Certificate
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Attach Form 51A126
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Purchase exemption Certificate
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Attach Form 51A126
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Credit for State Sales Tax Pd Out of State
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Attach Copy Of Receipt
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Credit For Sales Tax Paid KY Vendor
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Attach Copy Of Receipt
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Fees
Kentucky Title Fee:
$ 9.00
The title is mailed to the owner by the Kentucky Transportation Cabinet,
Title Branch, Frankfort, KY 40601. Expect the title 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, Title Branch, Frankfort, KY 40601.
Registration Fee:
$ 1.25 per month plus $ 6.00 County Clerk fee plus .50 plate fee
Yearly Registration Fee: $ 21.00 (pro-rated to birthmonth)
Usage Tax: 6% of "retail price"
Sheriff Inspection Fee: $ 5.00
Title Lien Statement recording fee: $ 22.00
Transfer of a Kentucky Titled Vehicle
A person who purchases a
vehicle or brings a vehicle from another state is required to title the
vehicle(s) within 15 days. If the owner of a motor vehicle does not
reside in Kentucky, the vehicle shall be registered with the County Clerk of
the county in which the motor vehicle is principally operated (KRS 186.020).
Currently, there are
several types of Kentucky Titles that have been issued. The procedures
followed are based on what type of title the seller was issued. Titles
issued after February 2000 have the assignment portion and vehicle
transaction record form combined on the back of the Certificate of Title.
These titles would not require the VTR form # TC-96-182 in order to
transfer a vehicle.
Titles issued prior to
February 2000 only have the assignment portion on back of the Certificate of
Title and would require the VTR form # TC-96-182 submitted along with the
Title.
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If
your title looks like this and was issued prior to Feb 2000, click here to see properly completed
assignment portion.
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If
your title looks like this and was issued after Feb 2000, click here to see properly completed
assignment and vehicle transaction form.
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The following documents and information are required:
- Kentucky Certificate of
Title clear of all liens, with assignment portion properly completed by
buyer and seller. Depending on what year your title was issued
determines the procedure that you follow for a transfer.
- Application for
title/registration (VTR form # TC-96-182), if title issued before
February 2000 must be completed, signed by all registered owners and
notarized. Persons that have power of attorney for the owner(s)
may sign, but a copy of the power of attorney must be submitted with the
application. If the County Clerk staff notarize signatures,
identification must be presented. NOTE: Titles that
contain "AND" (instead of "OR") between the names of
owners requires the signature of all owners.
- Kentucky Proof of Insurance
for vehicle being purchased in the name it is to be titled to.
Title Only transfers may be done if insurance is not available or if the
vehicle is inoperable, but license plate must be surrendered.
- Social Security Number for
each party appearing on the title or federal ID number for companies.
Notes
Property Tax: The
owner of a vehicle as of January 1st of each tax year is responsible for the
tax for that year. If at the time of transfer, the property tax has not
been paid, the seller will be responsible for the tax. To avoid
delinquent tax, it is recommended that the seller pay taxes at the time of
transfer. If not, the seller will be sent notification by the Kentucky
Revenue Cabinet of the tax due.
Tax
Note If You are applying for a title along with a registration, you will be
charged Usage tax at a rate of 6%, unless you are exempt from this tax. If you are applying for a title only,
you will be charged sales tax, unless you are exempt from this tax.
If
you apply for a title only and later decide to plate the vehicle you will be
given credit for the sales tax paid against the usage tax so that you will
not have to pay the 6% usage tax.
Usage Tax
A six percent (6%) motor
vehicle usage tax is levied upon the "retail price" of vehicles
transferred in Kentucky. On used vehicles, the usage tax is 6% of the
current average retail as listed in the NADA Used Car Guide or 6% of total
consideration paid (total consideration . On used vehicles, total
consideration paid is the total given less any trade-in allowance, if
applicable. Trade-in allowance applies to used vehicles only and both
the vehicle being purchased and the vehicle being traded must be previously
registered in Kentucky.
NOTE: FOR
TAXING PURPOSES, IF TOTAL CONSIDERATION IS LESS THAN 50% OF THE ÒTRADE
VALUEÓ AS LISTED IN THE NADA GUIDE, YOU WILL BE CHARGED TAX ON THE 50% OF
ÒTRADE VALUEÓ AS LISTED IN THE NADA GUIDE.
Usage Tax Exemptions are
on the following types of Kentucky transfers:
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Charitable/Education
Organization
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Military
Exempt *
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Corporation/Proprietorship
(LLC) *
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Name
Change
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Corporation/Subsidiary
(LLC)
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Parent/Child
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Court
Order/Will *
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Repossession
*
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Dealer
Registration
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State
Government
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Grandparent/Grandchild
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Stepparent/Stepchild
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Husband/Wife
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US
Government
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Local
Government
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á
denotes
that documentation must be provided
Sales Tax
A
six percent (6%) sales tax is levied upon the "retail price" of
vehicles titled as a title only in Kentucky. On used vehicles, the
sales tax is 6% of the current average retail as listed in the NADA Used Car
Guide or 6% of total consideration paid prior to the trade credit. On
used vehicles, total consideration paid is the total given prior to any
trade-in allowance, if applicable.
Sales Tax Exemptions are
on the following types of Kentucky Titles and Transfers:
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Occasional Sale
|
KRS 139.070
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Resale Certificate
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Attach Form 51A126
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Purchase exemption Certificate
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Attach Form 51A126
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Credit for State Sales Tax Pd Out of State
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Attach Copy Of Receipt
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Credit For Sales Tax Paid KY Vendor
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Attach Copy Of Receipt
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Fees
Kentucky Title Transfer
Fee: $ 17.00
The title is mailed to the owner by the Kentucky Transportation Cabinet,
Title Branch, Frankfort, KY 40601. Expect the title in about 4 -
6 weeks.
Kentucky Speed Title
Transfer: $ 28.00
A speed title is mailed to the owner the following business day by the
Kentucky Transportation Cabinet, Title Branch, Frankfort, KY 40601.
Renewal Registration
Fee: $ 1.25 per month plus $ 6.00 County Clerk fee.
Yearly Registration Fee: $ 21.00 (pro-rated to birthmonth)
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Junked
Vehicles
In order to junk a
vehicle, the current license plate and title must be turned into your local
County Clerk's Office. Only the Registered Owner may junk a motor
vehicle. The title must be clear of all liens and all property taxes must
be paid or exonerated by the Property Valuation Administrator. There
is a $ 1.00 fee to junk a vehicle.
If the title and/or
plate have been lost, Form # TC-96-182 must be signed and notarized by the
owner.
Out-of-State
Transfer of Kentucky Vehicle
Kentucky Certificate
of Title with assignment of title properly completed. The title is
then presented to the out-of-state purchaser so they can title and register
the vehicle in their state.
NOTE: if the
out-of-state transfer occurred after January 1st of the current tax year,
the seller will be responsible for the taxes for that tax year. If
the sale occurred before January 1st, the tax can be exonerated. It
is advised that the seller make a copy of the front and back of the title
to present to the Property Valuation Administrator so that the tax may be
exonerated.
Kentucky
Registration Renewal
Your vehicle license
plate/decal must be renewed each year. Generally, most plates expire
in the birth month of the owner (however, there are some plates that expire
in months other than the owner's birth month). The Kentucky Revenue
Cabinet mails each vehicle owner a renewal notice listing amount of
property taxes and license fees due. It is the owner's responsibility
to renew, even if a reminder is not received. The notice is not
needed to renew the plate/decal.
Vehicles or trailers
that have March expirations:
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Farm
trucks
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Motor
Homes/Recreational Vehicles
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Trailers
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Weighted
Trucks
(10,000 - 80,000 pounds)
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Vehicles that have
handicap plates expire in July. Vehicles that have personalized
plates expire in December.
The following
documents are required:
- Certificate of
registration
- Kentucky Proof of
Insurance
- Payment of registration
fees and property tax
Fees
& Taxes
Property
Tax
- Each vehicle titled 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 of each year is responsible for the tax. Taxes
are due upon renewal or registration change. If a vehicle is
transferred prior to renewal, the owner as of January 1 is liable for
the taxes. It is recommended that property taxes be paid at the
time of transfer, but not required. However, if not paid at time
of transfer, a pink tax notice will be sent to the seller once the
transfer is complete.
- Delinquent taxes owed by
the owner of a vehicle will prohibit the renewal of any vehicle the
taxpayer owns. Also, delinquent taxes owed by either the buyer or
seller of a vehicle may prohibit the transfer of a vehicle.
NOTE: The
County Clerk is the tax collector and has no authority to exonerate taxes
or change assessments. Questions concerning assessments should be
directed to the Property Valuation Administrator.
Registration
Fees
The fees listed below
are for a full 12-month renewal.
Automobiles,
regular: $ 21.00
Automobiles, specialized: $ 25.00 -- $ 50.00
Farm Trucks: $ 21.00
Motorcycles: $ 18.50
Mobile
Homes
Generally, mobile
homes are transferred in the same manner as vehicles, except proof of
insurance is not required.
Currently, there are
several types of Kentucky Titles that have been issued. The
procedures followed are based on what type of title the seller was
issued. Titles issued after February 2000 have the assignment portion
and vehicle transaction record form combined on the back of the Certificate
of Title. These titles would not require the VTR form # TC-96-182 in
order to transfer a vehicle or trailer.
Titles issued prior to
February 2000 only have the assignment portion on back of the Certificate
of Title and would require the VTR form # TC-96-182 submitted along with
the Title.
The following
documents and information are required:
- Kentucky Certificate of
Title clear of all liens, with assignment portion properly completed
by buyer and seller. Depending on what year your title was
issued determines the procedure that you follow for a transfer.
- Application for
title/registration (VTR form # TC-96-182), if title issued before February
2000 must be completed, signed by all registered owners and
notarized. Persons that have power of attorney for the owner(s)
may sign, but a copy of the power of attorney must be submitted with
the application. If the County Clerk staff notarize signatures,
identification must be presented. NOTE: Titles
that contain "AND" (instead of "OR") between the
names of owners requires the signature of all owners.
Usage
Tax & Fees
Usage tax is not
levied against mobile homes or other types of trailers. Only title
and transfer fees are required.
Kentucky Title
Fee: $ 9.00
The title is mailed to the owner by the Kentucky Transportation Cabinet,
Title Branch, Frankfort, KY 40601. Expect the title 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, Title Branch, Frankfort, KY 40601
Title Lien Statement, if applicable: $ 22.00
Mobile
Home: Conversion to Real Estate
Mobile homes
permanently attached to real estate may now be converted to real estate.
- The Kentucky Certificate
of Title (clear of all liens) must be surrendered to the County Clerk.
- Affidavit of Conversion to
Real Estate, along with copy of Certificate of Title, is filed in Real
Estate section of County Clerk's Office.
Fees
Surrendered Title
Fee: $ 1.00
Affidavit Recording Fee: $ 17.00
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