IDAPA 35.01.03.020 — VALUE OF RECREATIONAL VEHICLES FOR ANNUAL REGISTRATION AND TAXATION OF

UNREGISTERED RECREATIONAL VEHICLES.
Section 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.
(7-1-24)
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.
(7-1-24)
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.
(7-1-24)
04.
Assessment Notice Mailed or Assessment Canceled. If the required annual registration fee is not
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 114
Page 7
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.
(7-1-24)