The motor vehicle tax shall be calculated by multiplying the base tax times the fractions, which corresponds to the age category of the vehicle as shown in the following table:
| YEAR | FRACTION |
| First | 1.00 |
| Second | 0.90 |
| Third | 0.80 |
| Fourth | 0.70 |
| Fifth | 0.60 |
| Sixth | 0.51 |
| Seventh | 0.42 |
| Eighth | 0.33 |
| Ninth | 0.24 |
| Tenth & Eleventh | 0.15 |
| Twelfth & Thirteenth | 0.07 |
| Fourteenth and older | 0.00 |
| The base tax shall be: | |
|
AUTOMOBILES |
|
| Value when new | Base taxes |
| Up to $9,999 | $60 |
| $10,000 to $11,999 | 100 |
| $12,000 to $13,999 | 140 |
| $14,000 to $15,999 | 180 |
| $16,000 to $17,999 | 220 |
| $18,000 to $19,999 | 260 |
| $20,000 to $21,999 | 300 |
| $22,000 to $23,999 | 340 |
| $24,000 to $25,999 | 380 |
| $26,000 to $27,999 | 420 |
| $28,000 to $29,999 | 460 |
| $30,000 to $31,999 | 500 |
| $32,000 to $33,999 | 540 |
| $34,000 to $35,999 | 580 |
| $36,000 to $37,999 | 620 |
| $38,000 to $39,999 | 660 |
| ETC...... |
Please note: If you have just purchased a vehicle and want an estimate of taxes, use the Motor Vehicle Tax Estimator.