Motor vehicles are assessed at 70% of the NADA (October edition) average retail. If not listed in NADA other publications deemed appropriate are used. If not listed in any publication, estimates are used. Vehicles that are registered with antique plates receive a maximum assessment of $500.00.

A vehicle owned by you on October 1, of any year is taxable the following July. Vehicles purchased after October 1, and prior to July 31st of the following year will be taxed on the supplemental list billed in January, 15 months after the assessment date. Disposal of a vehicle entitles you to a credit from the month after the month of disposal through September 30th of the year following the Grand List year.

If the vehicle was replaced and the same plate was used you will get a supplemental bill in January of the year after the taxes were due, credit will automatically be applied to your bill. Credits may be applicable to the October list or the supplemental list.