Kentucky legislation · 2026 Regular Session
Kentucky HB891: AN ACT relating to the proration of motor vehicle property taxes.
Status: In committee, March 11, 2026
Amend KRS 134.810 to require the proration of motor vehicle property taxes when a motor vehicle is transferred between private parties; set requirements for the proration; require any overpayments created from the proration requirements to be refunded without written request; apply to motor vehicle transfers occurring on or after January 1, 2027.
What the bill says
An act relating to the proration of motor vehicle property taxes.
From the introduced text:
AN ACT relating to the proration of motor vehicle property taxes. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 134.810 is amended to read as follows: (1) All state, county, city, urban-county government, school, and special taxing district ad valorem taxes shall be due and payable on or before the earlier of the last day of the month in which registration renewal is required by law for a motor vehicle renewed or the last day of the month in which a vehicle is transferred. (2) All state, county, city, urban-county government, school, and special taxing district ad valorem taxes due on motor vehicles shall become delinquent following the earlier of the end of the month in which registration renewal is required by law or the last day of the second calendar month following the month in which a vehicle was transferred. (3) Any taxes which are paid within thirty (30) days of becoming delinquent shall be subject to a penalty of three percent (3%) on the taxes due. However, this penalty shall be waived if the tax bill is paid within five (5) days of the tax bill being declared delinquent. Any taxes which are not paid within thirty (30) days of becoming delinquent shall be subject to a penalty of ten percent …
Sponsors
- Richard White (R, HD-099) · primary sponsor
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Taxation, Motor Vehicles, Taxation, Property, Property Valuation Administrators, County Clerks
Common questions
- What is HB891?
- HB891 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to the proration of motor vehicle property taxes.
- What does HB891 do?
- In its own words: An act relating to the proration of motor vehicle property taxes.
- What is the status of HB891?
- In committee as of March 11, 2026. Latest action: to Appropriations & Revenue (H) (March 11, 2026).
- Who sponsored HB891?
- Richard White (R, HD-099).
- Where is the official record for HB891?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb891.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.