Year of Publication
Martin School of Public Policy and Administration
Master of Public Financial Management
Dr. Iuliia Shybalkina
Kentucky Revised Statute 132.487 sets forth limitations on the motor vehicle tax rate, which can be levied by the state, counties, cities, and special taxing districts. According to the statute, the rate is formulated on a January 1, 1983 date without exception. However, a lack of oversight and understanding of KRS 132.487 has created problems among counties, cities, and special districts in Kentucky. In some cases, this has led to the adoption of tax rates which violate the statute and should be investigated and addressed by the legislature. This research suggests that non-compliance with KRS 132.487 is more prevalent among special taxing districts in Kentucky and that an absence of oversight and accountability has contributed to the lack of compliance. Additionally, this research asserts that confusion among governmental layers has made adhering to the established tax policy legislation increasingly difficult for special districts across Kentucky.
Atkinson, Beth, "An Analysis of KRS 123.487 and the Motor Vehicle Tax Rates Levied Among Special Districts in Kentucky" (2022). MPA/MPP/MPFM Capstone Projects. 351.