Jay Leno’s private garage

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For used vehicles, according to the internets of Georgia:

* A used motor vehicle is any motor vehicle which has been the subject
of a sale at retail to the general public.

* For a used motor vehicle, the fair market value is the value identified in the state motor vehicle assessment manual. This value is calculated by averaging the current wholesale and retail values of the motor vehicle pursuant to O.C.G.A. ยง 48-5-442. Accordingly, the fair market value for a used motor vehicle for purposes of TAVT will generally be the same as the value that was used in the old annual ad valorem tax system.

* A reduction is made for the trade-in when the sale was made by a dealer, but not when the sale was made by a private individual.

For South Carolina, here is my recent bill:

* Appraisal – $16,500 (I dont know where they get this value, I assume from something similar to the blue book except at the state level)
* Education: $277.70
* County Bond Service – $3.66
* County Fire Dept – $0.50
* Sewer – $7.43
* Community College – $6.34
* General County Budget – $50.08
* Library – $10.59
* some other fee that – $1.29
* Municipal Tax – $101.97
* SC Renewal Fee – $24.00
* Sticker – $1.00
* Road Fee – $25.00

* Total Due: $509.56

Georgia used to operate in a similar way but changed the law to the one mentioned above in 2013. New cars use the new rule, and used cars can use the old rule or the new one.

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