Kentucky HB891 amends motor vehicle property tax proration rules and establishes a lien for delinquent taxes.

Kentucky HB891 modifies the proration of motor vehicle property taxes, specifying that taxes are due on the earlier of the last day of the month in which registration renewal is required or the last day of the second calendar month following the month in which a vehicle was transferred. It mandates that ad valorem taxes on leased vehicles are not attached to another vehicle owned by the lessor. The bill also establishes a lien for delinquent ad valorem taxes on all motor vehicles owned by the person who owned the vehicle at the time the tax liability arose.

Kentucky HB891 amends motor vehicle property tax proration rules and establishes a lien for delinquent taxes.

Kentucky HB891 modifies the proration of motor vehicle property taxes, specifying that taxes are due on the earlier of the last day of the month in which registration renewal is required or the last day of the second calendar month following the month in which a vehicle was transferred. It mandates that ad valorem taxes on leased vehicles are not attached to another vehicle owned by the lessor. The bill also establishes a lien for delinquent ad valorem taxes on all motor vehicles owned by the person who owned the vehicle at the time the tax liability arose.