The Kentucky Department of Revenue recently released a document publishing the 2012 and 2013 ad valorem motor vehicle property tax rates. The tax rates feature local municipality rates and include county, city, special district and school levies. The publication mentions that historic vehicles are taxed only at the state level, while non-historic vehicles are taxed at both state and local levels in Kentucky. According to the document, the historic vehicles state tax rate is 25¢ per $100 of value, and the non-historic vehicles tax rate is 45¢ per $100 of value. Additionally, the Kentucky DOR also published the 2013 Kentucky Property Tax Rates Book. Both can be found on their website at http://revenue.ky.gov/.
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