The PVA office uses standardized guides, provided by the Department of Revenue, to determine the value of a vehicle or boat.

The PVA may adjust values based upon the condition of the vehicle on the assessment date of the tax year. Adjustment for condition may be one or a combination of the following:

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


Documentation is required in order to reduce an assessment. All protests of value must be filed within 45 days of the date of notice. Documentation is not required in order to correct errors in assessment due to an incorrect Vehicle Identification Number (VIN).

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.