As long as the personal property tax is based on the value of the vehicle, then it would be deductible on your return.
Currently only the following states charge a fee based on the vehicle value:
...add North Carolina after New Hampshire.
...at one time, TTX didn't include NC in their list...even though the vehicle property tax did exist. I think because they didn't se it was a separate county-charged bill, but they've long since added it to the regular DMV registration billing
......that post was to update Critter's list.
Unlikely that anyone from SC will see this,
..............but IF you have a SC boat/Jet ski registration or tax bill that shows that part of it is a tax based on the current value of the boat or jet ski, then it is a property tax that can be entered as a potential deduction.
Flat yearly registration fees are not property taxes...note in the NC example I showed anyhow.....how the bill shows a tax rate per $100 valuation ? That is a property tax.
(the billing itself mis-labels the city flat fee as a property tax, and that part is NOT)
You need to look at your own billing to see what's in it.
Thanks for the response. In SC, they separate the registration fees from the property tax. So my question is related specifically to the registration fee for a boat - not the property tax paid on the boat. The registration fee is a flat fee, not based on the boat's value whereas the property tax amount is based on the boat's value. Can the registration fee for the boat be deducted?
No...that separate registration fee cannot be used as a deduction.