STATE OF ALABAMA DEPARTMENT OF REVENUE UNIFORM COMMERCIAL MOTOR VEHICLE BODY VALUATION GUIDE (ADD-ON GUIDE) FOR PROPERTY TAXES OCTOBER 1, 2020 THROUGH SEPTEMBER 30, 2021 WILL MARTIN, DIRECTOR VERNON BARNETT PROPERTY TAX DIVISION REVENUE COMMISSIONER TABLE OF CONTENTS INTRODUCTION ............................................................................................................................ iii PURPOSE ................................................................................................................................... iii LIEN DATE .................................................................................................................................. iii BUSINESS PERSONAL PROPERTY RETURN FORM ADV-40 ............................................................................. iv INTERNATIONAL REGISTRATION PLAN (IRP) ........................................................................................... iv DEFINITIONS ................................................................................................................................ v “ADD-ON" EQUIPMENT ............................................................................................................. v CAB ................................................................................................................................... v CHASSIS .............................................................................................................................. v CAB & CHASSIS ..................................................................................................................... v TYPES OF CABS & CHASSIS ............................................................................................................... vi CUT-A-WAY VAN ................................................................................................................... vi STANDARD ......................................................................................................................... vi CHASSIS COWL ..................................................................................................................... vi STRIPPED CHASSIS ................................................................................................................. vii GROSS VEHICLE WEIGHT ................................................................................................................. vii VEHICLE IDENTIFICATION NUMBER (VIN) .............................................................................................. viii MODEL YEAR INDICATOR (10TH DIGIT) ................................................................................................. ix VEHICLES AND BODY TYPES LISTED IN THIS GUIDE .................................................................................... x HOW TO USE THE GUIDE .................................................................................................................. x CALCULATING MARKET VALUES FOR ADD-ON EQUIPMENT ........................................................................... xi i INCOMPLETE PASSENGER VEHICLES BUICK ............................................................................................................................... 1 CADILLAC ............................................................................................................................ 3 CHRYSLER ........................................................................................................................... 5 FORD ............................................................................................................................... 6 LINCOLN ............................................................................................................................. 6 MERCEDES ........................................................................................................................... 8 LIGHT DUTY TRUCKS AND MINI VANS CHEVROLET ......................................................................................................................... 9 DODGE .............................................................................................................................. 22 FORD ................................................................................................................................ 32 GMC ................................................................................................................................. 46 MAZDA .............................................................................................................................. 54 MERCEDES .......................................................................................................................... 56 NISSAN .............................................................................................................................. 56 TOYOTA ............................................................................................................................ 58 HEAVY TRUCK, TRACTOR, CHASSIS AUTO CAR .......................................................................................................................... 60 CHEVROLET/GMC ................................................................................................................. 61 FORD ................................................................................................................................ 67 FREIGHTLINER ..................................................................................................................... 74 HINO ................................................................................................................................ 78 INTERNATIONAL ................................................................................................................... 80 ISUZU ............................................................................................................................... 88 KENWORTH ......................................................................................................................... 90 MACK ................................................................................................................................ 94 MITSUBISHI ......................................................................................................................... 97 PETERBUILT ...................................................................................................................... 100 STERLING ......................................................................................................................... 103 UD ................................................................................................................................. 107 VOLVO ............................................................................................................................ 109 WESTERN STAR .................................................................................................................. 112 ii ALABAMA DEPARTMENT OF REVENUE PROPERTY TAX DIVISION COMMERCIAL MOTOR VEHICLE"ADD-ON" EQUIPMENT VALUATION PROCEDURES INTRODUCTION The values published in the Alabama Uniform Motor Vehicle Assessment Schedule for Property Taxes, issued by the Department of Revenue, represent the market value of motor vehicle cab and chassis only and do not include the equipment and bodies added to a vehicle after it leaves the original manufacturer. In these instances, the original manufacturer builds an incomplete vehicle (cab and chassis) and a secondary manufacturer or “upfitter” adds specialized equipment and/or bodies to the incomplete vehicle. These “add- on” or “added value” components are to be assessed as business personal property. PURPOSE This guide was developed by the Business Personal Property Section in cooperation with the Motor Vehicle Valuation Section of the Alabama Department of Revenue. It is intended to be used by the county assessing officials and their staffs in the valuation of “add- on” equipment to certain commercial motor vehicles when adequate information can not be obtained from the taxpayer for use in valuing the “add-on” equipment as you would any other item of business personal property. LIEN DATE Property taxes on motor vehicle cab and chassis are paid in advance at the time of registration. The property taxes on the add-on equipment on motor vehicles are paid in arrears; but not at the time of registration. The add-on equipment is to be listed on the Business Personal Property Return and reported to the assessing official in the county in which the property has situs on October 1. iii BUSINESS PERSONAL PROPERTY RETURN FORM ADV-40 Add on equipment to a motor vehicle is to be reported on the Business Personal Property Return and assessed in the county assessing official's office in which the property has situs as of October 1. Part “A” of the Business Personal Property Return is to be used by the taxpayer to list all add-on equipment to motor vehicles if cost and acquisition date of the add-on is known. If the taxpayer is unable to provide the necessary information pertaining to the acquisition cost and acquisition date of the added bodies and specialized equipment, Part “B” of the return is to be completed. The data in this guide will assist in calculating the market value of the add-on equipment when Part “B” of the Business Personal Property Return is used by the taxpayer to report add-on equipment.