It is your responsibility to renew your decal during the correct renewal month, even if you do not receive a renewal reminder in the mail. Boat registrations expire in the month of April. A courtesy notice showing tax and registration fees due is mailed by the Department of Revenue the month prior to expiration. 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. While vehicle renewals must be processed in the county of residence, they may be processed either in person at the County Clerk's office or by mail. Your renewal will generally be returned to you within 2-3 days.