At the beginning of the summer an issue was brought to our attention by a constituent in Wyoming, related to taxes on medically adapted vehicles. After further research including conversations with various Country Treasurers as well as WYDOT employees, we were made aware of the following:
- The counties in Wyoming interpet the law which allows for taxation on special equipment to include all modifications made to motor vehicles.
- The County Treasurers are in control of the valuation and the amount charged for a vehicle property tax.
- The State does not collect information on how much revenue is collected from license plate fees.
- There is no fee charged for the handicapped plates on the vehicle.
- The state fee is a fixed fee; the larger fee typically involved in the registration process is actually a statutorily-authorized county tax that is levied by the County Treasurer at time of, and connected to registration of the vehicle.
- Whether the equipment is taxed as added value is up to the interpretation of the specific County Treasurer, and it appears to us that the interpretation may not be the same across all of Wyoming's 23 County Treasurers.
- The state (WYDOT) does not have control of this matter, but they are very aware of the controversy caused by the added-value taxation of the handicapped driver equipment to the vehicle.
Information specific to Colorado:
- The adaptive equipment should be considered medical equipment and therefore not subject to the vehicle ownership tax. The individual should be taxed only on the body of the vehicle without the equipment. However, we have heard that there are people in Colorado who are experiencing issues with vehicle taxation, as well.
- License fees are those fees paid to license your vehicle within the state of Colorado. The combination of license fees and ownership tax is what you pay each year to register your vehicle. License fees are based upon the year, weight, taxable value and the date of purchase of the vehicle.
To exempt medically modified vehicles from the added license fees and property taxation in both states requires legislation that would propose a change in state statute.
We need your help in deciding how we should go about handling this issue. If you live in Wyoming or Colorado and you are experienceing a similar issue, please contact the Chapter's Public Policy Coordinator Erin O'Reilly at erin.oreilly@nmss.org or 303-698-5412.