Taxpayer Information

  1. Assessment Methods
  2. Right to Appeal an Assessment

Assessment Methods for Personal Property 

Automobiles & Trucks - Prorated

  1. Assessment based on NADA - Clean Loan Value or the CPI - Lowest Value (fair value)
  2. NADA Commercial Truck Guide (Loan Value)
  3. Percentage of Original Cost based on year of purchase
  4. Minimum Assessment <15,000 lbs. $100
  5. Minimum Assessment >15,000 lbs. $1,000
    • Adjustments for condition as of January 1st (visual inspection/repair estimate):
    • Adjustments for condition (noted on title by DMV): indicating salvage, rebuilt, or water damage, reduce NADA value by 10%
    • Adjustments for mileage as of January 1 if valued by NADA

Motorcycles - Prorated

  1. Assessment based on NADA - Rough Trade-In
  2. Percentage of Original Cost based on year purchased
  3. Minimum Assessment $100

Low Speed Vehicles- Prorated

  1. Assessment based on percentage of original cost and year purchased
  2. Minimum Assessment $100

Motor Homes/RVs - Prorated (No PPTR)

  1. Assessment based on percentage of original cost and year purchased
  2. Minimum Assessment $100

Boats - Not Prorated

  1. Assessment based on ABOS Marine Blue Book Value
  2. Effective January 1, 2017 - Boats less than 18 feet in length, used for personal use, and non-motorized are exempt from personal property tax per county ordinance.

All Trailers - Not Prorated

  1. Assessment based on percentage of original cost and year purchased
  2. Minimum Assessment 14,999 lbs. and under $100
  3. Minimum Assessment 15,000 lbs. and over $1000      

Mobile Homes

Mobile Homes are assessed based on price per square foot as determined in the Wingate Mobile Home Appraisal Guide (based on single and multiple sections rates).

Heavy Equipment - Not Prorated

  1. Assessment based on percentage of original cost and year purchased
  2. Minimum Assessment 14,999 lbs. and under $100
  3. Minimum Assessment 15,000 lbs. and over $1000

Aircraft (Includes Helicopters & Hot Air Balloons) - Not Prorated

  1. Assessment based on the Aircraft Bluebook Digest, using the “Wholesale” figure
  2. Percentage of Original Cost based on year purchased

Business Personal Property - Not Prorated

Assessment based on a percentage of original cost and year purchased

Machinery & Tools Used in a Manufacturing or Processing Business - Not Prorated

Assessment based on a percentage of original capitalized cost