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Auto Theft Prevention Assessment

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Payments are due semi-annually: August 1 for the first six months of the current year and the following March 1 for the last six months of the previous year.

Policies Subject to the Assessment

Every form of insurance on any automobile, or other vehicle listed, and its operating equipment or necessitated by reason of the liability imposed by law for damages arising out of the ownership, operation, maintenance or use in this state of the following: any automobile; tractor; motorcycle; autocycle; traction engine; motorbicycle; any self-propelled vehicle; truck; truck-tractor; or any vehicle trailer or semi-trailer pulled or towed by a motor vehicle.

The following are excluded from the definition of motor vehicle:

  • every motor vehicle running only on fixed rails or tracks
  • policies providing mechanical breakdown coverage
  • garage liability policies
  • nonresident policies
  • policies providing only non-ownership or hired auto coverages.

Art. 5.01(e) , Texas Insurance Code (TIC) and Title 43, Texas Administrative Code (TAC) Rule §57.48.

Calculating Motor Vehicle Years

"Motor vehicle years" is defined as the total number of motor vehicles covered under an insurer's policies for the year or portion of the year at the time the policies are issued. The assessment is based upon the percentage of a year covered under the policy, times the number of vehicles covered by that policy, times the number of policies delivered, issued for delivery or renewed during each semiannual period covering the same number of vehicles and the same percent of a year covered under the policy.

Please note:

  • Policy cancellations for any reason have no effect on the assessment amount due for the vehicles covered by such policies.
  • Once a policy is delivered, issued for delivery or renewed during each semi-annual period, the assessment accrues based on the total motor vehicle years at that time.
  • If a policy is written and later cancelled, the ABTPA assessment is due.
  • A flat cancellation of an insurance policy means that no insurance coverage was provided; therefore, no ABTPA assessment is due.
  • Endorsements adding vehicles accrue "motor vehicle years" in the year of the endorsement, prorated for the remainder of the policy period as determined in the Calculation of Motor Vehicle Years.
  • Endorsements deleting vehicles are treated in the same manner as a cancellation. If a vehicle is removed from a policy by endorsement, the full ABTPA assessment is still due.
  • Vehicles substituted on existing policies by endorsement, if substituted concurrently, should not be subject to additional assessments.
  • Policies delivered, issued or renewed with an effective period that extends into the next period or year will be counted 100% in the period or year of issue.

For purposes of calculating the percent of a year for a policy, two methods may be used:

  1. a pro rata method with the number of days covered under the policy divided by 365, or
  2. a monthly basis, with the number of months for the policy divided by 12. Fractions of a month should be rounded up to a full month when using this method.

For instance, if an insurance company sells 500 six-month policies, each of which covers four vehicles, and sells 200 annual policies, each of which covers three vehicles, then the assessment due is:

.5 year x 4 vehicles x 500 policies = 1,000 motor vehicle years
+
1.0 year x 3 vehicles x 200 policies = 600 motor vehicle years
Total: 1,600 motor vehicle years

The sum of all resulting motor vehicle years is multiplied by $2.

Refer to TAC Rule §57.48.

Complete the Return

Total Number of Motor Vehicle Years for the Period January 1 – June 30: Use whole numbers only.

Total Number of Motor Vehicle Years for the Period July 1 – December31 : Use whole numbers only.

Recouping Assessment Payments

Insurers may recoup this assessment from policyholders as authorized by 28 TAC, Rule §5.205 .

Refunds

The Comptroller's office does not have the authority to grant a refund. Taxpayers have four years from the date an assessment payment was due in which to file a refund request.

In the case of an overpayment, taxpayers must submit an amended report, along with all supporting documentation, directly to the Authority at the following address:

Automobile Burglary and Theft Prevention Authority,
c/o Texas Department of Motor Vehicles
4000 Jackson Avenue
Austin, TX. 78731-6007
Phone: 512-465-1485
Email: AskABTPA@txdmv.gov

Refer to TAC Rule §57.51 and our Publication 96-667, Automobile Burglary and Theft Prevention Authority Assessment for additional information.

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