Motor vehicles are assessed at seventy percent of their average retail value on the October 1st assessment date. Vehicles which have active registrations appear on the October 1st Grand List and are taxed for the time period from October 1st to September 30th of the following year

Regular Motor Vehicles

• All motor vehicles registered on or before October 1 result in an assessment and tax bill the following July.
• Assessment is for ownership from October 1 through September 30 of the following year. 

Supplemental Motor Vehicles

• If a registration was transferred to a new vehicle from an old vehicle, credit will be given on the new vehicle and further adjusted by the number of months of ownership.
• Supplemental bills are an assessment for the portion of the year that the vehicle is owned.
• Supplemental motor vehicle list includes vehicles registered after October 1 through September 30.

Disposed of a Motor Vehicle?
A motor vehicle that had been sold, junked, totaled or registered out of state after October 2, 2023.  The bills for July 2024 are for vehicles registered from October 1, 2023 through September 30, 2024.  If you no longer own a vehicle and canceled the registration any time during that assessment year, in order to have your bill pro-rated we require copies of the canceled plate receipt and some form of documentation as to what happened to the vehicle such as a bill of sale.  See the list of acceptable forms of proof below.   If the registration is not canceled or not used on another vehicle, the DMV will continue to list that vehicle as having a valid plate and continue to include it on the tax rolls.

Leased Vehicles
If you have purchased or terminated your leased motor vehicle, please provide the Assessor’s Office with the proper documentation so that the tax bill may be adjusted in a timely manner.

Please note that the DMV DOES NOT notify this office when a plate is canceled.

Forms:
Active Duty MV Exemption Form
Acceptable Forms of Proof