Vehicles:

Autos, trucks, motorcycles and utility trailers are assessed on a prorated basis using the National Automobile Dealers Associations Blue Book (NADA) value at a rate of $5.00 per $100.00.

Boats:

Boats are assessed using the ABOS Marine Blue Book low estimated trade-in value at the rate of $0.50 per $100.00.

Recreational Vehicles:

Recreational vehicles are assessed using the NADA book of Recreational Vehicle Appraisal Guide at a rate of $1.50.

Mobile Homes:

Mobile Homes are assessed using the % of cost at the rate of $1.42 per $100.00.

Leases:

Leased personal property, such as cars and trucks, is taxable at the personal property tax rate.

Daily Rentals:

There is no personal property owed for daily rentals.