The Department of Revenue uses standardized cost guides to determine the value of a vehicle or boat.

The PVA may adjust values based upon the condition of the vehicle on the January 1st assessment date. Adjustments for condition may be one or a combination of the following:

  • Vehicle had high mileage on January 1 of the tax year
  • Vehicle had been wrecked and damage was not repaired prior to January 1
  • Vehicle value includes options that the owner’s vehicle does not have
  • Vehicle has a salvage title on January 1 of the tax year


Documentation is required in order to reduce an assessment. Exonerations and the correction of tax status and taxing districts are the responsibility of the PVA office. The PVA requires proper documentation from the taxpayer before exonerating or reducing an assessment.