Motor Vehicle Tax
Motor Vehicle Tax is assessed on a vehicle at the time of initial registration and annually thereafter until the vehicle reaches 14 years of age or more. It is based upon the MSRP (Manufacturer's Suggested Retail Price) of the vehicle. The MSRP on a vehicle is set by the manufacturer and can never be changed. Once the MSRP of the vehicle is established, a Base Tax set in Nebraska motor vehicle statutes is assigned to the specific MSRP range and motor vehicle tax is then assessed.
The percentage of the Base Tax applied is reduced as the vehicle ages.
The distribution of funds collected for the Motor Vehicle Tax are:
After 1% is retained by the County Treasurer and 1% is distributed to the Vehicle Title and Registration System Replacement and Maintenance Cash Fund the remaining motor vehicle tax proceeds are allocated as follows to each county, local school system, school district, city, and village in the tax district in which the motor vehicle has situs:
- 22% is allocated to the county;
- 60% is allocated to the local school system or school district;
- 18% is allocated to the city or village, except that:
- if the tax district is not in a city or village 40% is allocated to the county and;
- in counties containing a city of the metropolitan class, 18% is allocated to the county and 22% to the city or village.
Motor Vehicle Fee
Motor Vehicle Fee is based upon the value, weight and use of the vehicle and is adjusted as the vehicle ages.
After 1% is retained by the County Treasurer the distribution of funds collected for the Motor Vehicle Fee are:
- 50% to the County Treasurer of each county, amounts in the same proportion as the most recent allocation received by each county from the Highway Allocation Fund; and
- 50% to the Treasurer of each municipality, amounts in the same proportion as the most recent allocation received by each municipality from the Highway Allocation Fund. Any money in the fund available for investment is invested by the state investment officer pursuant to the NE Capital Expansion Act and the NE State Funds Investment Act. §60-3,190(6)(a)
The Registration Fees are assessed:
- $15.00 - Registration fee for passenger and leased vehicles. §60-3,143
- Registration fee for commercial truck and truck tractors is based upon the gross vehicle weight of the vehicle. §60-3,147
- Registration fee for farm plated truck and truck tractors is based upon the gross vehicle weight of the vehicle. §60-3,146
Registration fees are distributed to the Highway Trust Fund. §60-3,141.
Additional fees collected (and their distribution) for every motor vehicle registration issued are:
- .50 - Emergency Medical System Operation Fund - this fee is collected for Health and Human Services. §60-3,156
- $2.00 - Department of Motor Vehicles Cash Fund - this fee stays with DMV. §60-3,156
- $1.50 - State Recreation Road Fund - this fee is collected for the Department of Roads. §60-3,156
- $1.50 - County General Fund - this fee stays with the county official (fee is $4.50 if non-resident). §60-3,141
- $4.10 - Plate Fee per plate assessed whenever new, duplicate or replacement plates are issued (remitted to the Highway Trust Fund). §60-3,102
Alternative Fuel Fee
Alternative Fuel Fee:
- $75.00 - An alternative fuel fee is assessed on all vehicles powered by any source of energy not addressed in the motor fuel laws. The fee is assessed at the time the vehicle is first registered and again each time the vehicle's registration is renewed and is credited to the Highway Trust Fund. §60-3,191
NOTE: Some localities collect additional local fees and taxes. Contact your County Treasurer's office for more information.