2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,187 - Motor vehicle tax schedules; calculation of tax.

60-3,187.
Motor vehicle tax schedules; calculation of tax.
(1) The motor vehicle tax schedules are set out in this section.
(2) The motor vehicle tax shall be calculated by multiplying the base tax times the fraction which corresponds to the age category of the vehicle as shown in the following table:
YEAR
FRACTION
First
1.00
Second
0.90
Third
0.80
Fourth
0.70
Fifth
0.60
Sixth
0.51
Seventh
0.42
Eighth
0.33
Ninth
0.24
Tenth and Eleventh
0.15
Twelfth and Thirteenth
0.07
Fourteenth and older
0.00
(3) The base tax shall be:
(a) Automobiles, autocycles, and motorcycles — An amount determined using the following table:
Value when new
Base tax
Up to $3,999
$ 25
$4,000 to $5,999
35
$6,000 to $7,999
45
$8,000 to $9,999
60
$10,000 to $11,999
100
$12,000 to $13,999
140
$14,000 to $15,999
180
$16,000 to $17,999
220
$18,000 to $19,999
260
$20,000 to $21,999
300
$22,000 to $23,999
340
$24,000 to $25,999
380
$26,000 to $27,999
420
$28,000 to $29,999
460
$30,000 to $31,999
500
$32,000 to $33,999
540
$34,000 to $35,999
580
$36,000 to $37,999
620
$38,000 to $39,999
660
$40,000 to $41,999
700
$42,000 to $43,999
740
$44,000 to $45,999
780
$46,000 to $47,999
820
$48,000 to $49,999
860
$50,000 to $51,999
900
$52,000 to $53,999
940
$54,000 to $55,999
980
$56,000 to $57,999
1,020
$58,000 to $59,999
1,060
$60,000 to $61,999
1,100
$62,000 to $63,999
1,140
$64,000 to $65,999
1,180
$66,000 to $67,999
1,220
$68,000 to $69,999
1,260
$70,000 to $71,999
1,300
$72,000 to $73,999
1,340
$74,000 to $75,999
1,380
$76,000 to $77,999
1,420
$78,000 to $79,999
1,460
$80,000 to $81,999
1,500
$82,000 to $83,999
1,540
$84,000 to $85,999
1,580
$86,000 to $87,999
1,620
$88,000 to $89,999
1,660
$90,000 to $91,999
1,700
$92,000 to $93,999
1,740
$94,000 to $95,999
1,780
$96,000 to $97,999
1,820
$98,000 to $99,999
1,860
$100,000 and over
1,900
(b) Assembled automobiles — $60
(c) Assembled motorcycles other than autocycles — $25
(d) Cabin trailers, up to one thousand pounds — $10
(e) Cabin trailers, one thousand pounds and over and less than two thousand pounds — $25
(f) Cabin trailers, two thousand pounds and over — $40
(g) Recreational vehicles, less than eight thousand pounds — $160
(h) Recreational vehicles, eight thousand pounds and over and less than twelve thousand pounds — $410
(i) Recreational vehicles, twelve thousand pounds and over — $860
(j) Assembled recreational vehicles and buses shall follow the schedules for body type and registered weight
(k) Trucks — Over seven tons and less than ten tons — $360
(l) Trucks — Ten tons and over and less than thirteen tons — $560
(m) Trucks — Thirteen tons and over and less than sixteen tons — $760
(n) Trucks — Sixteen tons and over and less than twenty-five tons — $960
(o) Trucks — Twenty-five tons and over — $1,160
(p) Buses — $360
(q) Trailers other than semitrailers — $10
(r) Semitrailers — $110
(s) Former military vehicles — $50
(t) Minitrucks — $50
(u) Low-speed vehicles — $50
(4) For purposes of subsection (3) of this section, truck means all trucks and combinations of trucks except those trucks, trailers, or combinations thereof registered under section 60-3,198, and the tax is based on the gross vehicle weight rating as reported by the manufacturer.
(5) Current model year vehicles are designated as first-year motor vehicles for purposes of the schedules.
(6) When a motor vehicle is registered which is newer than the current model year by the manufacturer's designation, the motor vehicle is subject to the initial motor vehicle tax in the first registration period and ninety-five percent of the initial motor vehicle tax in the second registration period.
(7) Assembled cabin trailers, assembled recreational vehicles, and assembled buses shall be designated as sixth-year motor vehicles in their first year of registration for purposes of the schedules.
(8) When a motor vehicle is registered which is required to have a title branded as previous salvage pursuant to section 60-174, the motor vehicle tax shall be reduced by twenty-five percent.
Source
Laws 2005, LB 274, § 187;
Laws 2006, LB 248, § 2;
Laws 2006, LB 765, § 7;
Laws 2010, LB650, § 28;
Laws 2011, LB289, § 22;
Laws 2015, LB231, § 17;
Laws 2018, LB909, § 67;
Laws 2019, LB156, § 11;
Laws 2019, LB270, § 25.