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Old 06-03-2013, 04:21 PM   #4
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PROPERTY TAX ON MOTOR HOMES
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By: Judith Lohman, Chief Analyst
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You asked whether other states impose property taxes on motor homes. In states where there is no property tax on such vehicles, you also asked what type of taxes their owners do pay.

For purposes of this report, we assumed that the term “motor home” refers to a type of motor vehicle that has living accommodations, can be driven from place to place on public highways, and is licensed and registered as a motor vehicle. Thus, unless there is a specific provision on such vehicles, the provisions described in this report relating to “motor vehicles” also apply to motor homes. Information in this report comes from Commerce Clearinghouse summaries of state taxes, state statutes, and a survey of state and local value-based taxes on motor vehicles by the National Conference of State Legislatures (1998).
States fall into three groups with respect to taxes imposed on motor vehicles or motor homes. Sixteen states, including Connecticut, subject motor vehicles or motor homes to local property taxes based on value. Eleven states levy state taxes on motor vehicles or motor homes. These taxes are based on a vehicle's type, value, weight, or a combination of these factors. Finally, 20 states impose no state or local taxes on motor vehicles or motor homes.
The states in each category are listed in Table 1. Table 2 summarizes the statewide taxes applicable to motor homes.
Table 1: Taxes on Motor Vehicles and Motor Homes

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[TD]Local Property Tax [/TD]
[TD]State Tax[/TD]
[TD="width: 167, bgcolor: #ffff99"]No State or Local Tax [/TD]
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[TD="width: 148"]Alabama[/TD]
[TD="width: 111"]Arizona[/TD]
[TD="width: 167"]Delaware[/TD]
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[TD="width: 148"]Alaska (1)[/TD]
[TD="width: 111"]California[/TD]
[TD="width: 167"]Hawaii[/TD]
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[TD="width: 148"]Arkansas[/TD]
[TD="width: 111"]Colorado[/TD]
[TD="width: 167"]Idaho[/TD]
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[TD="width: 148"]Connecticut[/TD]
[TD="width: 111"]Iowa[/TD]
[TD="width: 167"]Illinois[/TD]
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[TD="width: 148"]Georgia[/TD]
[TD="width: 111"]Kansas[/TD]
[TD="width: 167"]Louisiana[/TD]
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[TD="width: 148"]Indiana (2)[/TD]
[TD="width: 111"]Maine[/TD]
[TD="width: 167"]Maryland[/TD]
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[TD="width: 148"]Missouri[/TD]
[TD="width: 111"]Massachusetts[/TD]
[TD="width: 167"]Michigan[/TD]
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[TD="width: 148"]Montana[/TD]
[TD="width: 111"]Minnesota[/TD]
[TD="width: 167"]Nebraska[/TD]
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[TD="width: 148"]North Carolina[/TD]
[TD="width: 111"]Mississippi[/TD]
[TD="width: 167"]New Hampshire[/TD]
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[TD="width: 148"]Oklahoma[/TD]
[TD="width: 111"]Nevada[/TD]
[TD="width: 167"]New Jersey[/TD]
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[TD="width: 148"]Rhode Island[/TD]
[TD="width: 111"]Utah[/TD]
[TD="width: 167"]New Mexico[/TD]
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[TD="width: 148"]South Carolina[/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]New York[/TD]
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[TD="width: 148"]Vermont (3)[/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]North Dakota[/TD]
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[TD="width: 148"]Virginia[/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]Ohio[/TD]
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[TD="width: 148"]West Virginia[/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]Oregon[/TD]
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[TD="width: 148"]Wyoming[/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]South Dakota[/TD]
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[TD="width: 148"][/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]Tennessee[/TD]
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[TD="width: 148"][/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]Texas[/TD]
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[TD="width: 148"][/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]Washington[/TD]
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[TD="width: 148"][/TD]
[TD="width: 111"][/TD]
[TD="width: 167"]Wisconsin[/TD]
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</center> (1) Alaska exempts one motor vehicle owned by a resident aged 65 or over from property tax.
(2) Indiana property tax applies to motor homes only.
(3) Vermont property tax applies to “trailer coaches” only, defined as “a trailer or semi-trailer designed to be towed by a motor vehicle and designed, equipped or used for sleeping, eating, or living quarters.” (Vt. Stats. Ann. 23-4 (41))
Table 2: Summary of Statewide Taxes on Motor Vehicles or Motor Homes

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[TD]State[/TD]
[TD]Tax[/TD]
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[TD="width: 111"]Arizona[/TD]
[TD="width: 488"]Arizona's vehicle tax applies to the vehicle's “taxable value,” which is 60% of the manufacturer's base retail price for the first year after initial registration. This value decreases by 16.25% for each succeeding year. For the first year, the tax is $2.80 for each $100 in value. [/TD]
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[TD="width: 111, bgcolor: #ffff99"]California[/TD]
[TD="width: 488, bgcolor: #ffff99"]California's basic annual vehicle license fee is 2% of the vehicle's purchase price, depreciated over an 11-year period. [/TD]
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[TD="width: 111"]Colorado[/TD]
[TD="width: 488"]Colorado's annual specific ownership tax is based on a vehicle's “taxable value,” which is 85% of the manufacturer's suggested retail price, excluding federal excise taxes, transportation or shipping costs, and preparation and delivery costs. The tax rate is 2.1% in the first year and is reduced as the vehicle ages.[/TD]
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[TD="width: 111, bgcolor: #ffff99"]Iowa[/TD]
[TD="width: 488, bgcolor: #ffff99"]Iowa charges an annual fee for motor homes that varies depending on the vehicle class and price. For new motor homes, the annual fee ranges from $90 to $400.[/TD]
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[TD="width: 111"]Kansas[/TD]
[TD="width: 488"]Kansas imposes an annual state tax on recreational vehicles that is based on value and weight. For new vehicles, the tax is $70 plus $0.90 for each 100 pounds of weight.[/TD]
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Table 2: -Continued-
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[TD]State[/TD]
[TD]Tax[/TD]
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[TD="width: 111"]Maine[/TD]
[TD="width: 488"]Maine has an annual motor vehicle excise tax based on the maker's list price. The tax rate decreases for older vehicles. The minimum tax is $5. For most motor vehicles the initial rate is 24 mills for each dollar of list price. The rate decreases to 4 mills per dollar after 6 years.[/TD]
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[TD="width: 111, bgcolor: #ffff99"]Massachusetts[/TD]
[TD="width: 488, bgcolor: #ffff99"]Massachusetts requires local governments to collect an excise tax in lieu of any local property tax. The tax is $25 per $1,000 of valuation (2.5%). The minimum tax is $5. The state motor vehicle commissioner determines the valuation based on the manufacturer's list price for the vehicle's model, make, and year. Maximum valuations decrease as the vehicle ages.[/TD]
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[TD="width: 111"]Minnesota[/TD]
[TD="width: 488"]Minnesota imposes an annual state tax based on vehicle weight. For passenger motor vehicles, including recreational vehicles and motor homes, the tax ranges from $15 to $1,760, depending on weight. For motor homes and recreational vehicles, the rate decreases to 75% of the first year amount as the vehicle ages.[/TD]
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[TD="width: 111, bgcolor: #ffff99"]Mississippi[/TD]
[TD="width: 488, bgcolor: #ffff99"]Mississippi motor vehicle owners pay an ad valorem property tax on their vehicles when they pay their registration fees. Counties set the tax mill rates and the State Tax Commission sets a uniform statewide assessed value, reduced by certain percentages for depreciation over 10 years.[/TD]
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[TD="width: 111"]Nevada[/TD]
[TD="width: 488"]Nevada imposes a 4% state motor vehicle tax. The tax base is 35% of the manufacturer's suggested retail price in Nevada, excluding options and extras, at the time the particular make and model is first offered for sale in Nevada. Vehicles are depreciated over nine years to a minimum value of 5% of their original base. Nevada also allows counties, after holding a referendum, to add 1% to the state tax to finance limited access highway projects.[/TD]
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[TD="width: 111, bgcolor: #ffff99"]Utah[/TD]
[TD="width: 488, bgcolor: #ffff99"]In Utah, motor homes are subject to a uniform fee of 1% of fair market value.[/TD]
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JL:ts

This chart is from 2008 may be helpful for some and you can see in more detail by going to the direct link PROPERTY TAX ON MOTOR HOMES


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