Topic:
MOTOR VEHICLES; PROPERTY TAX;
Location:
MOTOR VEHICLES (GENERAL); TAXES - PROPERTY;

OLR Research Report


December 21, 2004

 

2004-R-0947

STATES WITHOUT VALUE-BASED MOTOR VEHICLE TAXES

 

By: Judith Lohman, Chief Analyst

You asked for a list of states that have neither (1) property taxes on motor vehicles nor (2) any state tax or fee in lieu of property taxes that is based on the vehicle's value.

Eighteen states and the District of Columbia have no value-based taxes on motor vehicles either at the state or local level. Table 1 lists these states. Where applicable, we note whether the state exempts all personal property from taxation or whether it specifically exempts motor vehicles.

Table 1: States With No State Or Local Value-Based Motor Vehicle Taxes

State

Type of Exemption

Delaware

Personal property not taxable

District of Columbia

Motor vehicles exempt

Florida

Motor vehicles subject to license tax exempt

Hawaii

Personal property not taxable

Idaho

Registered motor vehicles exempt

Illinois

Personal property not taxable

Louisiana

Motor vehicles used on public highways exempt

Maryland

Personal property not taxable

Montana

Light motor vehicles exempt but subject to state registration fee based on age

New Jersey

Registered motor vehicles exempt

New Mexico

Registered motor vehicles exempt

New York

Personal property not taxable

North Dakota

Personal property not taxable

Ohio

Personal property not taxable unless used in a business

Oregon

Personal property required to be licensed or registered exempt

Pennsylvania

Personal property not taxable

South Dakota

Personal property not taxable

Vermont

Motor vehicles exempt

Wisconsin

Motor vehicles exempt

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