12,000 lbs. or Less

Taxed-When-Tagged motor vehicles are registered with a tag weight of 12,000 lbs. or less. The property tax value of the vehicle is a formula-driven value, which is not adjusted for condition, mileage, etc. The assessment rate for taxed-when-tagged motor vehicles is 20%. The property taxes, which are calculated through the state Motor Vehicle Registration System (MOVRS) in the County Treasure's Office, must be paid when the vehicle is registered. The County Appraiser's Office does not value these vehicles. 

12,000 to 20,001 lbs.

16M/20M motor vehicles have a gross vehicle weight which is more than 12,000 lbs. but less than 20,001 lbs. The property tax value of the vehicle is a formula-driven value, which is not adjusted for condition, mileage, etc. The assessment rate for 16M/20M motor vehicles is 20%. The property taxes are paid in arrears for the calendar year. The County Appraiser's Office values these vehicles.

20,001 lbs. or More

Tax-Roll motor vehicles are registered with a tag weight of 24,000 pounds or more or titled as a non-highway vehicle. The property tax value of the vehicle is the fair market value, which can be adjusted if the vehicle is damaged. The assessment rate for tax-roll motor vehicles is 30%. The property taxes are paid in arrears for the calendar year. The County Appraiser's Office values these vehicles.