In general, Commissioners of the Revenue, Treasurers and Directors of Finance for each locality are responsible for administering personal property tax and car tax relief for each locality. Listed below are the responsibilities for the Commissioners of the Revenue and Treasurers.
Commissioners of the Revenue
The Commissioner of the Revenue or Director of Finance in each locality is responsible for:
- determining the value of each vehicle
- determining which vehicles qualify for personal property tax relief
- reporting qualifying vehicles to the Treasurer of the locality, and
- assisting locality's Treasurer and the Department of Motor Vehicles (DMV) to resolve duplicate payments.
Questions about qualifying vehicles, your tax rate or the assessed value of your vehicle should be directed to the in your locality.
Using the vehicle information received from the Commissioner of the Revenue, the Treasurer (or Director of Finance) in each locality is responsible for:
- determining the tax reduction for each qualifying vehicle
- displaying the tax reduction on the tax bill along with the designation of "Car Tax Relief" or "Tax Relief"