Why did I receive a motor vehicle tax bill this year, but did not receive one last year?

The motor vehicle assessment date is as of December 31st. If you owned a motor vehicle in Rhode Island prior to the assessment date of December 31st, you will have to pay a local motor vehicle tax adjusted by how many days you owned that vehicle during that year.

Another reason why you may have received a bill this year when you did not receive one last year could be the result of the lowering of the previous tax exemption that was mandated by state law and reimbursed to each city/town. Prior to tax year 2010, the exemption was $6,000 for each motor vehicle. This mandatory exemption was decreased to $500 for tax years 2010 and beyond.

Appendix B provides an overview of the exemption amounts by municipality. A city/town can offer an exemption greater than $500 per motor vehicle, but these exemptions will not be reimbursed by the state.