Tax Schedule for Passenger Vehicles
The taxable value for passenger cars, pickup trucks, vans and
sport utility vehicles previously registered in Montana is based
on the manufacturers’ suggested retail price, depreciated according
to a set schedule as the vehicle ages. The County Option Tax is
calculated at one half percent of the taxable value of the vehicle
(calculators and depreciation table below).
Permanant Registrations
Effective January 1, 2006, Motorhomes 11 years old or older may
be permanently registered at the owner's option.
Required to register permanantly: Trailers (including travel
trailers), boats, snowmobiles, off highway vehicles, motorcycles,
quadricycles.
Allowed to register permanantly if 11 years old or older: Light
vehicles, motorhomes, and collector vehicles with qualifying collector
plate.
Not allowed to register permanantly: Large trucks, light vehicles
and motorhomes 10 years old and newer, vehicles with restricted
license plates or exemptions.
Transfer of ownership: Permanant registrations do not stay with
the vehicle. Registration ends whenever there is a change in ownership.
So, in addition to titling fees, new owner(s) must register anew,
paying all required taxes and fees. Unless required by vehicle
type (TL, SN, OHV, BT, MC), a new owner has the option to register
the vehicle on an annual or permanant basis.
Late renewals: If an owner wishes to register a qualified vehicle
permanantly, however, has not completed renewal for the current
year, and the vehicle was not 11 years old at the time of scheduled
renewal, the owner must complete renewal for that registration
period before the vehicle can be permanantly registered. Since
the vehicle was not 11 years old in its original renewal period,
the vehicle may not be permanantly registered until vehicle registration
is brought current. Then a second registration may be processed
for permanant registration.
Permanant registration requests beyond typical renewal period:
If a customer has already recieved an annual registration adn
requests to permanantly register before the vehicle's next grace
period, the customer may register permanantly, but no credit is
given for the fees already paid.
RPO: Light vehicles will not be allowed permanant registration
even if age qualified, as those non-resident vehicles that use
the RPO process must also verify current registration in their
home state. An RPO is never issued for a snowmobile, boat, or
off highway vehicle as other mechanisms provided by FWP exist
in statue for non-resident use. Motorcycles, quadricycles and
trailers (including travel trailers) are registered permanantly
when issued an RPO, as there is no provision in statute to register
them otherwise.
Light Vehicle (1 ton or less)
- Annual Registration Fees
| Fee Codes |
Fee Descriptions |
Fees |
MCA Statute |
| 61-LVREG |
Light Vehicle Registration Fee
4 years old or less
5-10 years old
11 years old and older |
$217.00
$87.00
$28.00 |
61-3-321(2)(d) |
| 14-COOPT |
County Option Tax - Calculate |
Variable |
61-3-503
61-3-537 |
| 72-MHPFEE |
MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
| 84-LTMVPK |
Light MV FWP Park Fee (Optional) |
$4.00 |
61-3-321(18) |
| Other Fees (if applicable): |
| 01-GVWTAX |
GVW Tax - Light Trucks
Variable by class - see 61-10-206 |
1/2 ton = $7.00
3/4 ton = $12.50
1 ton = $17.50 |
61-10-201 |
| 70-NEWISS |
New Issue Plate Fee |
$5.00 |
61-3-321(12) |
Light Vehicle (1 ton or less)
- Permanant Registration Fees
(Optional for light vehicles and
collector vehicles with
qualifying collector plates 11 yrs old or older)
| Fee Codes |
Fee Descriptions |
Fees |
MCA Statute |
| 61-LVREG |
Light Vehicle Registration Fee
11 years old and older |
$87.50 |
61-3-562(1)(a) |
| 14-COOPT |
County Option Tax - Calculate
(Variable X 5) |
Variable |
61-3-562(1)(a)(l) |
| 72-MHPFEE |
MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
| 84-LTMVPK |
Light MV FWP Park Fee (Optional) |
$4.00 |
61-3-321(18) |
| Other Fees (if applicable): |
| 01-GVWTAX |
GVW Tax - Light Trucks
(Vehicle Ton/Fee X 5)
Variable by class - see 61-10-206 |
1/2 ton = $35.00
3/4 ton = $62.50
1 ton = $87.50 |
61-3-562(2) |
| 70-NEWISS |
New Issue Plate Fee |
$5.00 |
61-3-321(12) |
A 16-year depreciation schedule has been established
in law.
Depreciation Table - Age & Type of Vehicle:
|
Age in years
|
Automobile
|
Truck
|
Van
|
Sport Utility
|
Age = current
year minus the model year of the vehicle |
|
-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
|
9
|
18
|
13
|
21
|
|
14
|
9
|
15
|
11
|
19
|
|
15
|
9
|
13
|
9
|
17
|
|
16
|
9
|
12
|
9
|
15
|
To calculate the county
option tax, use the calculators below (do not use commas).
This information is not guaranteed to be 100% accurate.
Enter the MSRP* and the percentage from the depreciation
table provided above to calculate the Taxable Value of the vehicle.
Then enter the taxable value and the county option (.5%) and
calculate to find the amount of county option tax you owe.
*Do not* use commas when entering numbers!
Example: a vehicle (car) with the MSRP of 29,000
that is 6 yrs old depreciates to 33%, giving a taxable value of
9,570. One half percent (.5) of 9570 is 47.85, which is the County
Option Tax owed.
*MSRP is the Manufacterer's Suggested Retail
Price.
You can obtain this from your car dealer or a New Car Cost Guide.
Fees for Other Vehicles
Motor Homes are registered based on the age of the vehicle.
Calculate the vehicle age by subtracting the current year minus
the model year. Renewal fees are as follows:
Motor Homes - Annual
Registration
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
| 09-CHFLAT |
Less than 2 years old |
$282.50 |
61-3-321(7)(a)(i-iv) |
| 2 yrs but less than 5 |
$224.25 |
| 5 yrs but less than 8 |
$132.50 |
| 8 years and older |
$97.50 |
| Other Fees (if applicable): |
| 72-MHPFEE |
MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
| 70-NEWISS |
New Issue Plate Fee |
$5.00 |
61-3-321(12) |
Motor Homes - Permanant
Registration
(optional for Motor Homes 11 years old and over)
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
| 09-CHFLAT |
11 yrs & older |
$237.50 |
61-3-321(7)(c)(i)(A) |
| MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
| 72-MHPFEE |
| Other Fees (if applicable): |
| 01-GVWFEE |
Only if used as a commercial vehicle and issued
with Truck plates |
Varies |
61-10-201 |
| 70-NEWISS |
New Issue Plate Fee |
$5.00 |
61-3-321(12) |
All trailers (including travel
trailers), boats, motorcycles, quadricycles, off highway vehicles
and smowmobiles are required to register permanently.
Motorcycles/Quadricycles and Off Highway Vehicles
Motorcycles & Quadricycles
- Permanent Registration
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
|
05-MCFLAT
OR
05-MCOHV
|
Motorcycle - Street Legal Only
OR
Motorcycle/Off-Highway Vehicle Combination Use |
$53.25
OR
$114.50 |
61-3-321(8)(a) |
| 57-MCSAFE |
Motorcycle Safety Fee |
$16.00 |
61-3-321(8)(b) |
| 72-MHPFEE |
MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
| Other Fees (if applicable): |
| 68-CFKADM |
Chrome for Kids Administration Fee* |
$5.00 |
61-3-321(8)(b) |
| 70-NEWISS |
New Issue Plate Fee |
$5.00 |
61-3-321(12) |
Off-Highway Vehicles - Permanent
Registration
Use this table for motorcycles/quadricycles that
are not street legal
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
|
45-OHFLAT
|
Off Highway Flat Fee |
$61.25 |
61-3-321(5)(a) |
| 72-MHPFEE |
MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
Trailers - Permanent
Registration
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
|
63-TLFLAT
|
< 6,000 lbs |
$61.25 |
61-3-321(3)(a) |
| =/> 6,000 lbs |
$148.25 |
61-3-321(3)(b) |
| 72-MHPFEE |
MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
| Other Fees (if applicable): |
| 70-NEWISS |
New Issue Plate Fee |
$5.00 |
61-3-321(12) |
Travel Trailers - Permanent
Registration
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
|
18-RTFLAT
|
< 16 feet |
$72.00 |
61-3-321(9)(a) |
| =/> 16 feet |
$152.00 |
61-3-321(9)(b) |
| 72-MHPFEE |
MHP Salary and Retention Fee |
$5.00 |
61-3-321(19) |
| Other Fees (if applicable): |
| 70-NEWISS |
New Issue Plate Fee |
$5.00 |
61-3-321(12) |
Boats/Personal Watercraft/Motorized
Pontoons -
Permanent Registration
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
|
40-BTFLAT
|
10' to < 16' - motor/sail/PW/MP |
$65.50 |
61-3-321(10)(a)(i) |
| 16' to < 19' motor/sail/mp |
$125.50 |
| 19' or > motor/sail/MP |
$295.50 |
| Motorized Canoe or Rubber Raft |
Above fees apply per length of boat |
Snowmobiles - Permanent
Registration
| Fee Codes |
Fee Descriptions/Criteria |
2006 |
MCA Statute |
|
16-SNFLAT
|
Personal Use |
$60.50 |
61-3-321(11)(a) |
| Business - Rental Use Exclusively |
|
|
| 1st year |
$40.50 |
61-3-321-(11)(b)(i) |
| 2nd year |
$20.00 |
61-3-321-(11)(b)(ii) |
| |
3rd year (perm reg required) |
$60.50 |
61-3-321(11)(c) |