Section 35.01.03.020 - VALUE OF RECREATIONAL VEHICLES FOR ANNUAL REGISTRATION AND TAXATION OF UNREGISTERED RECREATIONAL VEHICLESSection 49-446, Idaho Code
01.Value of Recreational Vehicle For Registration Fees. 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. See Depreciation Schedule for RVs at https://tax.idaho.gov.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. See Motor Home/Van Type Valuation Factor at https://tax.idaho.gov.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.04.Assessment Notice Mailed or Assessment Canceled. If the required annual registration fee is not paid by August 31, the assessor will mail an assessment notice 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.Idaho Admin. Code r. 35.01.03.020