SENATE BILL NO. 225
INTRODUCED BY J. WELLS
A BILL FOR AN ACT ENTITLED: "AN ACT REVISING, UNDER CERTAIN CONDITIONS, THE DETERMINATION OF THE MODEL YEAR FOR VEHICLES SUBJECT TO LIGHT VEHICLE REGISTRATION FEES, THE LOCAL OPTION VEHICLE TAX, AND FEES IN LIEU OF TAX; MAKING THE DESIGNATED MODEL YEAR OF LIGHT VEHICLES SUBJECT TO LIGHT VEHICLE REGISTRATION FEES AND THE LOCAL OPTION VEHICLE TAX CORRESPOND WITH THE PURCHASE YEAR FOR THE PURPOSES OF IMPOSING LIGHT VEHICLE REGISTRATION FEES AND THE LOCAL OPTION VEHICLE TAX IF THE PURCHASE YEAR PRECEDES THE MODEL YEAR; MAKING THE DESIGNATED MODEL YEAR OF BUSES, TRUCKS, AND TRUCK TRACTORS SUBJECT TO FEES IN LIEU OF TAX CORRESPOND WITH THE PURCHASE YEAR FOR THE PURPOSES OF IMPOSING FEES IN LIEU OF TAX IF THE PURCHASE YEAR PRECEDES THE MODEL YEAR; AMENDING SECTIONS 61-3-503, 61-3-529, AND 61-3-561, MCA; AND PROVIDING A DELAYED EFFECTIVE DATE AND AN APPLICABILITY DATE."
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 61-3-503, MCA, is amended to read:
"61-3-503. Assessment. (1) Except as provided in 61-3-520 and subsection (4) of this section, the following apply to the taxation of motor vehicles:
(a) For the purposes of imposing the local option vehicle tax under 61-3-537, light vehicles subject to the provisions of 61-3-313 through 61-3-316 must be assessed as of the first day of the registration period, using the depreciated value of the manufacturer's suggested retail price as determined in subsection (2).
(b) A lien for taxes and fees due on the vehicle occurs on the anniversary date of the registration and continues until the fees and taxes have been paid. If the depreciated value is less than $500, the department shall value the vehicle at $500.
(2) (a) Except as provided in subsections (2)(c) and (2)(d), the depreciated value for the taxation of light vehicles is computed by multiplying the manufacturer's suggested retail price by a percentage multiplier based on the type and age of the vehicle determined from the following table:
Age of Vehicle Type of Vehicle
(in years) Automobile Truck Van Sport Utility
-1 100% 100% 100% 100%
0 90 96 93 98
1 80 91 86 94
2 69 86 78 90
3 58 80 69 84
4 49 73 60 76
5 41 66 52 67
6 33 57 45 57
7 26 49 38 48
8 21 43 32 39
9 17 37 27 33
10 14 31 22 29
11 12 26 18 25
12 10 22 15 22
13 09 18 13 21
14 09 15 11 19
15 09 13 09 17
16 09 12 09 15
(b) (i) The Except
as
provided in
subsection
(2)(b)(ii),
the age for
the light
vehicle is
determined
by
subtracting
the
manufacturer's model
year of the
vehicle
from the
calendar
year for
which the
tax is due.
(ii) If the purchase year of a vehicle subject to the local option vehicle tax precedes the designated model year of the vehicle and the vehicle is originally titled in Montana, then the purchase year is considered the model year for the purposes of determining the local option tax.
(c) If the value of the vehicle determined under subsection (2)(a) is $500 or less, the value of the vehicle is $500 and the value must remain at that amount as long as the vehicle is registered.
(d) The depreciated value of a light vehicle that is 17 years old or older is computed by depreciating the value obtained for the vehicle at 16 years old, as determined under subsection (2)(a), by 10% a year until a minimum value of $500 is attained. The value must remain at that amount as long as the vehicle is registered.
(3) (a) For the purposes of this section, "manufacturer's suggested retail price" means the price suggested by the manufacturer for each given type, style, or model of light vehicle produced and first made available for retail sale by the manufacturer.
(b) The manufacturer's suggested retail price is based on standard equipment of a vehicle and does not contain price additions or deductions for optional accessories.
(c) When a manufacturer's suggested retail price is unavailable for a motor vehicle, the department shall determine an alternative valuation for the vehicle.
(4) The provisions of subsections (1) through (3) do not apply to buses, trucks having a manufacturer's rated capacity of more than 1 ton, truck tractors, motorcycles, motor homes, quadricycles, travel trailers, campers, mobile homes or manufactured homes as those terms are defined in 15-1-101(1)."
Section 2. Section 61-3-529, MCA, is amended to read:
"61-3-529. Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption. (1) (a) There is a fee in lieu of property tax imposed on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors. The fee is in addition to annual registration fees.
(b) The fee imposed by subsection (1)(a) is not required to be paid by a dealer of buses, trucks, or truck tractors that constitute inventory of the dealership.
(2) Subject to the conditions of subsection (4), the owner of a bus, truck with a manufacturer's rated capacity of more than 1 ton, or truck tractor shall pay a fee in lieu of tax based on the age and manufacturer's rated capacity of the vehicle according to the following schedule:
Age of Vehicle Rated Capacity (in pounds)
(in years) 16,999 or less 17,000-26,999 27,000-54,999 55,000 or more
1 or less $234 $334 $568 $750
2 218 300 500 600
3 200 268 440 532
4 184 234 368 484
5 166 218 320 390
6 150 200 268 334
7 132 182 234 294
8 116 166 200 250
9 100 150 184 218
10 82 116 158 184
11-12 66 100 134 152
13-14 56 74 104 122
15-16 50 60 76 94
17-18 36 52 58 72
19-20 26 38 44 52
21 or more 20 24 32 40
(3)
(a) The
Except as
provided in
subsection
(3)(b), the
age of the
vehicle is
determined
by
subtracting
the
manufacturer's model
year of the
vehicle
from the
calendar
year for
which the
fee in lieu
of tax is
due.
(b) If the purchase year of a vehicle subject to the fee in lieu of tax under this section precedes the designated model year of the vehicle and the vehicle is originally titled in Montana, then the purchase year is considered the model year for the purposes of determining the fee in lieu of tax.
(4) (a) The manufacturer's rated capacity for a bus or truck with a manufacturer's rated capacity of more than 1 ton is the manufacturer's rated gross vehicle weight.
(b) The manufacturer's rated capacity for a truck tractor is the manufacturer's rated gross combined weight.
(5) A motor vehicle brought into the state or otherwise used for the exclusive purpose of filming motion pictures or television commercials is exempt from the fee in lieu of tax if the vehicle does not remain in the state for a period in excess of 180 consecutive days in a calendar year.
(6) Except as provided in 61-3-520, the fee in lieu of tax on a vehicle subject to this section that is brought or driven into this state by a nonresident person for hire, compensation, or profit must be prorated according to the ratio that the remaining number of months in the year bears to the total number of months in the year.
(7) (a) The fee in lieu of tax on a vehicle subject to this section that is registered in the state for the first time must be prorated as provided in subsection (6).
(b) The fee in lieu of tax on a vehicle subject to this section that is reregistered in the state is for a full year.
(8) The fee in lieu of tax may not be refunded."
Section 3. Section 61-3-561, MCA, is amended to read:
"61-3-561. Schedule of fees
for light
vehicles --
limitation
on fee --
payment
of fee
required
for
operation.
(1) The
following
schedule,
based on
the age of
the vehicle
age, is
used to
determine
the annual
registration
fee
imposed
by
61-3-560:
Age of
Vehicle
Age (in
years)
Annual
Fee
4 or less $195
5-10 65
11 or more 6
(2) A light vehicle subject to the registration fee imposed by 61-3-560 may not be operated unless the fee has been paid and the vehicle is licensed. A lien for fees due on the vehicle occurs on the anniversary date of the registration and continues until the fees have been paid.
(3) (a) For the
purposes
of this
section,
"vehicle
age" means
Except as
provided in
subsection
(3)(b), the
age of the
vehicle is
determined
by
subtracting
the
manufacturer's model
year of the
vehicle
from the
calendar
year for
which the
registration
fee is due.
(b) If the purchase year of a light vehicle precedes the designated model year of the light vehicle and the light vehicle is originally titled in Montana, then the purchase year is considered the model year for the purposes of determining the light vehicle registration fee."
NEW SECTION. Section 4. Effective date. [This act] is effective January 1, 2002.
NEW SECTION. Section 5. Applicability. [This act] applies to vehicles purchased after December 31, 2001.
- END -
Latest
Version of
SB 225
(SB0225.01)
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2001
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