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Shepherdsville sets 12.5¢ motor vehicle and watercraft ad valorem rate for 2026
Summary
Ordinance 025028 sets a 12.5¢ per $100 ad valorem rate on motor vehicles and watercraft for 2026, directs collection procedures, and specifies delinquency, interest and penalty rules; the ordinance was sponsored by Council member Faith Portman and adopted after second reading.
The Shepherdsville City Council adopted Ordinance 025028, setting an ad valorem tax rate of 12.5¢ per $100 of assessed valuation on motor vehicles and watercraft for the 2026 calendar year. Council member Faith Portman sponsored the ordinance; it was given first reading Aug. 25, 2025, and second reading Aug. 26, 2025.
The ordinance states the levy is for city expenses including salaries, street and building maintenance and street lighting. It directs collection by the Bullitt County clerk and requires the city clerk to forward the motor vehicle tax rate classification to the Department of Revenue’s Office of Property Evaluation as specified in the ordinance text. The ordinance cites statutory provisions governing collection and delinquency for motor vehicle and watercraft taxes.
Delinquency and penalties in the ordinance differ from the tangible personal property ordinance: any tax bill remaining unpaid 60 days after the due date established by the Commonwealth will be declared delinquent and bear interest at 6% per annum (described in the ordinance as one-half of 1% per month or fraction thereof), and a 10% penalty will be added for nonpayment when due. The ordinance includes a severability clause, repeals prior conflicting ordinances and will be effective upon publication pursuant to state law.
The transcript records affirmative votes for adoption: Bonnie (yes), Rob (yes), Faith Portman (yes) and Mike (yes). The ordinance text as read includes citations to the Kentucky Revised Statutes addressing municipal taxation and motor vehicle tax procedures.
