Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.020 - VALUE OF RECREATIONAL VEHICLES FOR ANNUAL REGISTRATION AND TAXATION OF UNREGISTERED RECREATIONAL VEHICLES

Current through August 31, 2023
Section
				49-446, Idaho Code
01.
Value of Recreational Vehicle For
			 Registration Fees
. For the types of recreational vehicles shown in the
			 "Depreciation Schedule for RVs," beginning with registration fees for calendar
			 year 2004, the County assessors will administer and collect the recreational
			 vehicle (RV) registration fee based on the market value calculated from the
			 following depreciation schedule. For all other types of recreational vehicles,
			 the assessor will use any available standard industry indices of retail value
			 to determine the market value. If no such indices are available, the assessor
			 will determine market value from sale price or by using appraisal procedures as
			 defined in Rule 217 of these
			 rules.
DEPRECIATION SCHEDULE FOR
							 RVS
Travel/Camp
							 Trailers
Campers
Van
							 Conversions
Motor Homes
Age
Percent
							 Good
Percent
							 Good
Percent
							 Good
Percent Good
0
100
100
100
100
1
86
83
85
85
2
76
76
74
77
3
66
64
62
68
4
62
60
52
62
5
59
55
47
59
6
56
54
40
55
7
55
52
35
54
8
50
49
32
51
9
49
44
30
48
10
43
40
27
44
11
41
36
23
40
12
38
33
19
36
13
37
30
14
32
14
36
27
13
31
15
31
23
12
28
To use this depreciation schedule, multiply the sales price or
				the market value of the RV adjusted by the percentage, if applicable from
				Subsection 020.02 or
				020.03 below, by the appropriate
				"Percent Good" based on the "Age" and type of RV. Decide the "Age" based on the
				year of purchase as follows: purchased in the current year equals "Age" zero
				(0), purchased in the previous year equals "Age" one (1), etc. For example, in
				year 2004, the "Age" for an RV purchased in 2004 is zero (0), the "Age" for an
				RV purchased in 2003 is one (1), the "Age" for an RV purchased in 2002 is two
				(2), the "Age" for an RV purchased in 2001 is three (3), etc. For any RV still
				in use and purchased fifteen (15) or more years ago, calculate the minimum
				market value using the lowest depreciation rate for the correct RV type.
				(3-31-22)
02.
Value of
			 Motor Home or Van Conversion For Registration Fees
. The value of any
			 motor home or van conversion used to calculate the registration fee will
			 exclude any chassis value. Beginning with the registration fees for calendar
			 year 2004, the county assessor will use the following schedule of valuation
			 factors to calculate the value of the motor home or van conversion excluding
			 the chassis value.
Motor Home/Van
							 Type
Valuation
							 Factor
Mini Motor Home (MMH)
50%
Motor Home (MH)
60%
Front Engine Diesel
45%
Rear Engine Diesel
58%
Van Conversions
25%
Multiply the motor home or van conversion's total value by the
				appropriate factor to calculate the value excluding the chassis value.
				(3-31-22)
03.
Value of
			 Vehicles Designed For Combined RV and Non-RV Uses For Registration Fees
.
			 For vehicles designed to have part of the vehicle for RV use and other parts of
			 the vehicle for non-RV uses like transporting horses or other cargo, the value
			 of the RV to be used to calculate the registration fee on or after January 1,
			 2015 is fifty percent (50%) of the sales price. (3-31-22)
04.
Assessment Notice Mailed or
			 Assessment Canceled
. If after August 31, the required annual
			 registration fee has not been paid, a taxpayer's valuation assessment notice
			 will be mailed to the owner of the recreational vehicle. If the registration
			 fee is paid before the fourth Monday of November, the assessor will cancel the
			 assessment. (3-31-22)