SCO — Instructions for Application for Deduction of Vehicle License Fees From Property Taxes (sco2-19)

Source: https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/sco2-19.pdf

Instructions for Application for Deduction of Vehicle License Fees From Property Taxes

1. When the assessment has been completed, the assessor enters, in column (8) on the application form, the assessed value of each vehicle listed by the applicant that has been assessed.

2. If the applicant has listed vehicles that have not been assessed, the assessor enters "N.A." (Not Assessed) in column (8) opposite the applicant's entry of the unassessed vehicles. After completing column (8), the assessor signs the certification at the bottom of the application and forwards the application to the auditor.

3. The auditor determines the net tax due after deduction of the vehicle license fees from the property tax.

Property Tax

4. The applicable tax rate must be entered in column (9), for each assessed vehicle.

5. The tax applicable to each assessed vehicle must be computed and the amount entered in column (10).

License Fee

There are two procedures for determining the license fee paid on vehicles listed on the application. The procedure used depends on whether the vehicle has a normal passenger license or a commercial license.

Note: The type of license is determined from the license numbers shown in column (2) on the application. With the exception of personalized plates, passenger vehicle license identification includes three or four numbers and three alphabetical letters. For example: 123 ABC, ABC 123, or 1CES938.

With the exception of personalized plates, commercial vehicle license identification includes one alphabetical letter and five numbers. For example: Z 12345 or 12345 Z.

6. Enter the registration fee and vehicle license fee.

   a. Vehicles with a passenger license:

   i. Enter registration fee dollar amount in column (11) on the application.

   ii. Subtract the amount in column (11) from the amount in column (6). The result is the

   amount of the vehicle license fee.

   iii. Enter the amount of the vehicle license fee in column (13).

   b. Vehicles with a commercial license:

   i. Enter registration fee dollar amount in column (11) on the application.

   ii. Determine the weight fee by comparing the information provided by the applicant in

   columns (3), (4), (5), and (7) of the application with a Schedule of Weight Fee. A copy of the schedule may be obtained from Department of Motor Vehicles.

   SCO 2-19 (2016)

Instructions for Application for Deduction of Vehicle License Fees From Property Taxes iii. Subtract the sum in columns (11) and (12), from the amount in column (6). The result is the amount of the vehicle license fee.

iv. Enter the amount of the vehicle license fee in column (13).

Tax Deduction

7. The amount of tax deduction allowed per vehicle is the amount of the vehicle license fee paid on the vehicle, except that the tax deduction per vehicle shall in no case be greater than the tax applicable to the vehicle. Therefore, enter in column (14) the smaller amounts of columns (10) and (13).

Net Tax Due

8. Enter in box (15) at the bottom of the form, the amount of tax due, as shown on the applicant's tax bill.

9. Total column (14) and enter the result in box (16).

10. Subtract the amount in box (16) from the amount in box (15), and enter the result in box (17).

11. When the net tax due has been determined, the auditor should correct the tax roll to reflect the deduction and credit the tax collector with the amount deducted.

12. The auditor should then sign the certification in the lower section of the application and forward the application to the tax collector.

Tax Collection

After receiving the completed application signed by the applicant, the assessor, and the auditor, the tax collector should collect the net tax due.

SCO 2-19 (2016)

APPLICATION FOR DEDUCTION OF VEHICLE LICENSE FEES FROM PROPERTY TAX FOR FISCAL YEAR ____

_____________ County Tax Collector

______________________ ______________________ [ □ Secured | □ Unsecured ] TAX-RATE AREA ASSESSMENT NUMBER

In accordance with the provisions of Revenue and Taxation Code §994, the undersigned hereby: applies for deduction of the vehicle license fees paid on the rubber-tired equipment, itemized below, from the property tax levied against said equipment; and certifies that said vehicle license fees were paid prior to the lien date (January 1) for the calendar year in which the lien date occurs. The undersigned applicant understands that the deduction or tax credit allowed per vehicle shall not exceed the property tax applicable to such vehicle, and that it shall exclude any registration, weight, permit, or identification plate fees.

APPLICANT NAME: ASSESSOR'S USE ONLY AUDITOR'S USE ONLY

ENTER FROM VEHICLE REGISTRATION CARD

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) NET DESCRIPTION LIC. NO. AX. W. UNLADEN TOT. DATE FEE ASSESSOR VALUE TAX TAX REG. WGT. LIC. TAX TAX OF VEHICLE C. WEIGHT FEE WAS PAID RATE FEE FEE FEE DEDUCTION DUE

M D Y

FOR ASSESSORS USE ONLY

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___________ County Tax Collector State of California

Executed at (time), (county) County this (day) day of (month), (year).

SCO 2-19 (2016)