Personal Property Tax Rates

Personal Taxable Property

The Board of Supervisors establishes a personal property tax rate each year. The tax rate may vary according to category.

CategoryRate
Automobiles and Trucks$3.60
Boats$3.60
Low Speed Vehicles$3.60
Motor Homes$3.60
Motorcycles$3.60
Trailers$3.60
Clean and Special Fuel Vehicles$3.24
Fire and Rescue Volunteers and Auxiliary; Sheriff’s Auxiliary - Eligible Vehicles$0.91
Interstate Motor Carriers - Vehicles, Trailers and Semi-Trailers$0.91
Manufactured Homes Used as Residences$0.91
Aircraft$0.50
Adaptive Equipment Vehicles$0.01


Calculating Personal Property Tax

Personal property tax relief applies to up to $20,000 of the vehicle's accessed value. View the following examples how to calculate personal property tax:

Personal Use Vehicle with an Assessed Value of $20,000 or Less
Example - Assessed value of $19,300:

  • Calculate the tax based on rate:
    $19,300 x .036 = $694.80 (for 12 months)
  • Calculate personal property relief:
    50% (for 2023) x $694.80 = $347.40
  • Reduce the tax by the relief amount:
    $694.80 - $347.40 = $347.40
  • Annual Tax Amount = $347.40 (This does not include the registration fee, which is currently set at $20 per vehicle.)

Personal Use Vehicle with an Assessed Value of More than $20,000
Example - Assessed value of $29,300:

  • Calculate the tax based on rate:
    $29,300 x .036 = $ 1,054.80 (for 12 months)
  • Calculate personal property relief on first $20,000 of assessed value:
    $20,000 x .036 = $720; 50% (for 2023) x $720 = $360
  • Reduce the tax by the relief amount:
    $1,054.80 - $360 = $694.80
  • Annual Tax Amount = $694.80 (This does not include the registration fee, which is currently set at $20 per vehicle.)