Photocopies of the title document are not acceptable. Boats cannot be transferred if there are any liens on the title that have not been released. Kentucky began titling boats in 1990. Every boat titled in Kentucky is assessed by the property valuation administrator as of January 1 of each year. The tax liability for the year is placed on the owner of record for each boat as of January 1.
Taxes are due upon renewal or registration change.
If a boat is transferred prior to renewal, the owner of record as of January 1 is liable for the taxes for that boat. To avoid having a delinquent account, taxes should be paid immediately upon transfer. Delinquent taxes owed by either seller or buyer may prohibit transfer until the taxes are paid. Additional fees apply if the application is prepared and notarized by the County Clerk's office. This form must be signed by the registered owner or an individual possessing Power of Attorney for the owner.