taxes

Motor Vehicle Tax Guide

Trailers

Trailers and semi-trailers are motor vehicles and are subject to motor vehicle tax, unless specifically exempt. For example, farm and timber trailers are exempt from motor vehicle tax. Standard presumptive value (SPV) procedures may apply to trailers and semi-trailers. If SPV is not available in the Registration and Titling System (RTS), see "Proof of Total Consideration" in Total Consideration in this guide.

Trailer Types

Types of trailers include

• trailers;
• semi-trailers;
• house trailers, such as travel trailers and park models;
• bunkhouse trailers;
• unassembled trailer kits; and
• other trailer types such as towable dollies, jeeps, stingers, auxiliary axles and converter gears.

Manufactured housing, mobile offices and oilfield portable units are not taxed as motor vehicles. Towable, moveable specialized equipment (MSE) is not taxed as a motor vehicle.

Registration and Titling

Some trailers are not titled but are subject to motor vehicle tax. The type of titling and registration required by the Texas Department of Motor Vehicles (TxDMV) does not determine the tax liability of a trailer.

Tax Receipt

When a trailer does not require a negotiable title, but motor vehicle tax is due, the county tax assessor-collector will issue a tax receipt for tax and registration purposes.

96-254
(09/2021)