Taxpayer Information

  1. Assessment Methods
  2. Right to Appeal an Assessment

Assessment Methods for Personal Property - 2018

Automobiles & Trucks (< 15,000 pounds)

  1. NADA - Clean Loan Value
    CPI - Lowest Value (fair value)
  2. NADA Commercial Truck Guide (Loan Value)
  3. Percentage of Original Cost
Year Purchased
Percentage of Original Cost
2018
90%
2017
70%
2016
60%
2015
50%
2014
40%
2013
30%
2012
20%
2011 to 1999
10%
1998 and prior
Minimum value (these model years no longer appear in NADA data, or are antique vehicles)
  • Minimum Assessment - $100
  • Adjustment for condition (visual inspection/repair estimate): Not repaired as of January 1
  • Adjustment for condition (noted on title by DMV): If the title indicates salvage, rebuilt, or water damage, reduce NADA value by 10%
  • Adjustment for mileage: Must be valued by NADA: Proof of mileage as of January 1

Trucks (> 15,000 pounds)

  1. NADA - Clean Loan Value
    CPI - Lowest Value (fair value)
  2. NADA Commercial Truck Guide (Loan Value)
  3. Percentage of Original Cost
Year Purchased
Percentage of Original Cost
2018
90%
2017
70%
2016
60%
2015
50%
2014
40%
2013
30%
2012
20%
2011 and prior
10%
  • Minimum Assessment - $1,000
  • Adjustment for condition (visual inspection/repair estimate): Not repaired as of January
  • Adjustment for condition (noted on title by DMV): If the title indicates salvage, rebuilt, or water damage, reduce NADA value by 10%
  • Adjustment for mileage: Effective; must be valued by NADA to receive mileage adjustment. Proof of mileage as of January

Motorcycles

  1. NADA - Rough Trade-In
  2. Percentage of Original Cost
Year Purchased
Percentage of Original Cost
2018
90%
2017
70%
2016
60%
2015
50%
2014
40%
2013
30%
2012
20%
2011 to 1999
10%
  • Minimum Assessment - $100

Low Speed Vehicles

  • Based on percentage of original cost
Year Purchased
Percentage of Original Cost
January 1, 2018
90%
January 2, 2018 and after
Not taxable for 2017
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
20%
  • Minimum Assessment - $100

Motor Homes/RVs (No PPTR)

  • Assessment based on percentage of original cost
Year Purchased
Percentage of Original Cost
2018
90%
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
20%
  • Minimum Assessment - $100

Boats

  • Assessment based on percentage of original cost
Year Purchased
Percentage of Original Cost
January 1, 2018
90%
January 2, 2018 and after
Not taxable for 2017
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
10%
  • If cost of boat is not available, use the NADA Small Boat Appraisal Guide. Locate the boat in the Guide by make, model and foot length. Take the Used Wholesale Value for the current assessed value of the boat.
  • 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.
  • Minimum Assessment - $100

Heavy Equipment

  • Based on percentage of original cost
Year Purchased
Percentage of Original Cost
January 1, 2018
90%
January 2, 2018 and after
Not taxable for 2017
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
10%
  • Minimum assessment:
    • 14,999 pounds and under - $ 100
    • 15,000 pounds and over - $1,000

Trailers (All)

  • Based on percentage of original cost
Year Purchased
Percentage of Original Cost
January 1, 2018
90%
January 2, 2018 and after
Not taxable for 2017
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
10%
  • Minimum assessment:
    • 14,999 pounds and under - $ 100
    • Personal property tax on trailers is not prorated

Aircraft (Includes Helicopters & Hot Air Balloons)

  1. Based on the Aircraft Bluebook Digest, using the “Wholesale” figure
  2. Percentage of Original Cost
Year Purchased
Percentage of Original Cost
January 1, 2018
90%
January 2, 2018 and after
Not taxable for 2017
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
10%
  • Personal property tax on aircraft is not prorated

Business Personal Property

  • Assessment based on a percentage of original cost

Pertains to Furniture & Fixtures as Well as Business Equipment

Year Purchased
Percentage of Original Cost
January 1, 2018
90%
January 2, 2018 and after
Not taxable for 2017
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
10%

Pertains to Computer Equipment & Peripherals

Year Purchased
Percentage of Original Cost
January 1, 2018
90%
January 2, 2018 and after
Not taxable for 2017
2017
70%
2016
50%
2015
40%
2014
30%
2013
20%
2012 and prior
10%
  • Personal property tax on business property is not prorated

Machinery & Tools Used in a Manufacturing or Processing Business

  • Assessment based on a percentage of original capitalized cost
Year Purchased
Percentage of Original Cost
2008 to 2016
25%
1998 to 2007
20%
1997 and prior
15%
  • Personal property tax on machinery and tools is not prorated

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).