The amount of tax you owe each year is based on the value of the vehicles you owned on January 1 of that year. The value of each vehicle is determined by the Buchanan County Assessor using a standard rate book. The assessed value of each vehicle can be found on your statement.
Regardless of whether you
no longer own those vehicles or have purchased new vehicles, your tax is
based on what vehicles you owned on January 1. If you purchased your car after January 1, use
last year’s receipt. Property taxes are not owed on the new vehicle
until you owned it on January 1. If you owned the vehicle on January 1
and it is not listed or is incorrect on your receipt, please contact the
You may pay personal and real estate taxes with one check, but make sure to add them correctly and send the exact amount due. The Collector's office cannot accept payments for the wrong amount. Please be sure that your payment is postmarked no
late than December 31. Payments postmarked after December 31 will be
returned unless late fees are included.