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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