FactHub curated dataset

Sound Transit car-tab valuation: the schedule in use vs. the 2006 schedule

Taxable value of a passenger vehicle, as a percentage of its base MSRP, by year of service under the depreciation schedule Sound Transit's motor vehicle excise tax (MVET) uses now and under the 2006 schedule in RCW 82.44.035 that state law says must replace it after the pre-2015 bonds are repaid. Includes a worked example for a $30,000 car at the 1.1% combined rate.

Coverage: Schedules as in law in 2026; vehicle years of service 1 to 16 or older

Node: dataset:sound-transit-mvet-valuation-schedules:1

What this dataset measures

Both schedules are fixed in statute or in nonpartisan legislative staff analyses, so they can be compared exactly year by year. The comparison shows how much higher the schedule in use values a car of each age than the schedule the Legislature adopted in 2006 to track market depreciation.

Curated data tables

These related tables form this versioned dataset release. Each table has its own downloadable file and field definitions.

Taxable value by year of service under each schedule

One row per year of service. Taxable value is expressed as a percentage of the vehicle's base manufacturer's suggested retail price (MSRP).

Unit of observation: Year of service

View this table

mvet-schedules.csv text/csv · 335 bytes
4 field definitions
FieldTypeMeaningUnitsValue type
year_of_service integer Year of service; the model year counts as year 1. Row 16 covers 16 or older. years observed
old_schedule_pct_of_msrp number Taxable value under the schedule Sound Transit uses now (Schedule 1: 100% of base MSRP times the percentage). Years 13 and older are 10%. percent of base MSRP observed
schedule_2006_pct_of_msrp number Taxable value under the 2006 schedule: 85% of base MSRP times the RCW 82.44.035(3)(b) percentage. percent of base MSRP derived
ratio_old_to_2006 number How many times higher the schedule in use values the car than the 2006 schedule. ratio derived

Saved analyses

Taxable value as a share of MSRP, by schedule and year of service

Question: How much of a car's original base price is taxed each year under the schedule in use and under the 2006 schedule?

Result: The schedule in use values a car above the 2006 schedule in years 1 to 10 (1.18 to 1.64 times as high, most in years 5 to 8), the two are nearly equal in year 11 (22% vs. 22.1%), and the schedule in use is lower in years 12 to 15.

Operation: Reshape the schedules table to one row per year and schedule.

Scope: Passenger cars and light trucks, years of service 1 to 16 or older

View this analysis

  • Statutory taxable values, not market values.

Worked example: a car with a $30,000 base MSRP at the 1.1% rate

Question: What would a car with a $30,000 base MSRP be taxed at 1.1% under each schedule, at selected ages?

Result: In year 4 the schedule in use taxes $24,900 of value ($274) versus $16,065 ($177) under the 2006 schedule. In year 12 it taxes $4,200 ($46) versus $6,120 ($67).

Operation: Multiply $30,000 by each schedule percentage, then by 0.011; round to the nearest dollar.

Scope: Selected years of service

View this analysis

  • After the switch, the 0.3% Sound Move tax is expected to have expired, so the real post-switch bill would be at 0.8%, lower than shown.
  • Illustrative MSRP; base MSRP excludes options, taxes and delivery.

Sources

  1. Washington State Legislature 2006 valuation schedule (85% of base MSRP times Schedule B percentages)

    Retrieved October 18, 2026. Public record (Washington statute). Statutory text is public and may be reproduced.

    Reliability: Government. Official Revised Code of Washington text maintained by the Code Reviser. Enacted by SSB 6247 (2006) after a Joint Transportation Committee study.

  2. Washington State Senate Committee on Transportation Schedule 1 percentages in use by DOL and Sound Transit

    Retrieved October 18, 2026. Public record (legislative staff analysis). Public legislative document.

    Reliability: Government. Prepared by nonpartisan Senate committee staff in 2017 for a bill to switch Sound Transit to Kelley Blue Book values. It reproduces both schedules side by side.

  3. Washington State House Office of Program Research Cross-check of both schedules

    Retrieved October 18, 2026. Public record (legislative staff analysis). Public legislative document.

    Reliability: Government. Nonpartisan House staff analysis of Initiative 976 (2019). Its schedule tables match the Senate report and RCW 82.44.035.

  4. Sound Transit Combined 1.1% rate and $110 per $10,000 of depreciated value

    Retrieved October 18, 2026. Public agency document. Linked, not redistributed.

    Reliability: Party to the dispute. Has a stake in this finding. Sound Transit collects the tax and defends its use of the older schedule. Its rate and bond-retirement figures match state law and court records.

Limitations and reproducibility

Fully reproducible: Every value is copied from the cited schedules or computed by simple arithmetic: the 2006 value is 85% of base MSRP times the RCW 82.44.035(3)(b) percentage, and the ratio is the in-use percentage divided by the 2006 value. The worked example multiplies a $30,000 base MSRP by each percentage and by 1.1%.

  • These are statutory taxable values, not market values. Neither schedule measures what a particular car would sell for; mileage, condition, trim and model all matter.
  • Year of service counts the model year as year 1, so a 2026 model in calendar 2026 is year 1 and a 2023 model in 2026 is year 4.
  • The schedule in use is Schedule 1 of former RCW 82.44.041 as amended by Referendum 49 (1998), for passenger vehicles, motorcycles, light trucks and small trailers; trucks over 6,000 pounds use different schedules not shown.
  • The worked example applies the full 1.1% combined Sound Transit rate to both schedules for comparison. In law, the 0.3% Sound Move tax expires when its bonds are repaid (expected 2028), so after the switch the 2006 schedule would apply to the 0.8% ST3 tax only.
  • Dollar values are rounded to the nearest dollar.

Publications using this dataset

Version details

The exact citing versions, and the version of this dataset each cites.

  • Article sound-transit-car-tab-valuation — version 1 (published) cites version 1
  • Chart sound-transit-mvet-schedule-comparison — version 1 (published) cites version 1