2201 AMH HARM MATM 468
HB 2201 - H AMD 534
By Representative Harmsworth
SCOPE AND OBJECT 04/12/2017
On page 3, after line 9, insert the following:
"Sec. 3. RCW 82.44.035 and 2010 c 161 s 910 are each amended to read as follows:
(1) For the
purpose of determining any locally imposed motor vehicle excise tax, the value
of a truck or trailer ((shall be)) is the latest purchase price
of the vehicle, excluding applicable federal excise taxes, state and local
sales or use taxes, transportation or shipping costs, or preparatory or
delivery costs, multiplied by the following percentage based on year of service
of the vehicle since last sale. The latest purchase year ((shall be)) is
considered the first year of service.
|
YEAR OF SERVICE |
PERCENTAGE |
|
1 |
100 |
|
2 |
81 |
|
3 |
67 |
|
4 |
55 |
|
5 |
45 |
|
6 |
37 |
|
7 |
30 |
|
8 |
25 |
|
9 |
20 |
|
10 |
16 |
|
11 |
13 |
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12 |
11 |
|
13 |
9 |
|
14 |
7 |
|
15 |
3 |
|
16 or older |
0 |
(2)
The reissuance of a certificate of title and registration certificate for a
truck or trailer because of the installation of body or special equipment ((shall
be)) is treated as a sale, and the value of the truck or trailer at
that time, as determined by the department from such information as may be
available, ((shall be)) is considered the latest purchase price.
(3) For the
purpose of determining any locally imposed motor vehicle excise tax, the value
of a vehicle other than a truck or trailer ((shall be eighty-five percent of
the manufacturer's base suggested retail price of the vehicle when first
offered for sale as a new vehicle, excluding any optional equipment, applicable
federal excise taxes, state and local sales or use taxes, transportation or
shipping costs, or preparatory or delivery costs, multiplied by the applicable
percentage listed in this subsection (3) based on year of service of the
vehicle.
If the
manufacturer's base suggested retail price is unavailable or otherwise
unascertainable at the time of initial registration in this state, the
department shall determine a value equivalent to a manufacturer's base
suggested retail price as follows:
(a) The
department shall determine a value using any information that may be available,
including any guidebook, report, or compendium of recognized standing in the
automotive industry or the selling price and year of sale of the vehicle. The
department may use an appraisal by the county assessor. In valuing a vehicle
for which the current value or selling price is not indicative of the value of
similar vehicles of the same year and model, the department shall establish a
value that more closely represents the average value of similar vehicles of the
same year and model. The value determined in this subsection (3)(a) shall be
divided by the applicable percentage listed in (b) of this subsection (3) to
establish a value equivalent to a manufacturer's base suggested retail price
and this value shall be multiplied by eighty-five percent.
(b) The year
the vehicle is offered for sale as a new vehicle shall be considered the first
year of service.
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(4) For purposes of this chapter, value shall exclude
value attributable to modifications of a vehicle and equipment that are
designed to facilitate the use or operation of the vehicle by a person with a
disability)) must be based on base model Kelley blue book values, or the
national automobile dealers association values, whichever is lower."
Renumber the remaining section consecutively, correct any internal references accordingly, and correct the title.
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EFFECT: Deletes the statutory valuation schedule for passenger vehicles and vehicles other than trucks or trailers and requires that the values of such vehicles is as shown for base models in the Kelley Blue Book or the National Automobile Dealers Association values, whichever is lower.
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