1. The precedent has been set with the RWD Long Range Model 3 having a $35k "MSRP". The $4-6k AWD upgrade should not cost $1,775 extra in taxes over 7 years.
2. The price of the AWD option has changed from $5k to $4k, to $5k now $6k. They should have all of those in their system or simplify it and use the base $35k.
3. Tesla will have a ~$40k AWD with the VIN having the "B" in a few months. That person should not have to pay the $54k "MSRP"
I still have a lot of reading but below is the basis for my $35k argument.
This could have been updated but I have not seen it. It also provides for a written objection coming up in November.
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The value when new is the manufacturer's suggested retail price for such new automobile or motor vehicle of that year using the manufacturer's body type (Exact same as $35k version) and model (Same Model, Model 3) with standard equipment ($35,000) and not including transportation or delivery cost.
Laws 2005, LB 274, § 187;
For purposes of section 187 of this act, the department shall
(a) determine the value when new of automobiles, (b) determine the gross
vehicle weight ratings of motor vehicles over seven tons, and (c) certify such
determinations to the county treasurer or designated county official of each
county by November 15 of the prior year. The department shall make a
determination for such makes and models of automobiles and motor vehicles
already manufactured or being manufactured and shall, as new makes and models
of such automobiles and motor vehicles become available to Nebraska residents,
continue to make such determinations.
The value when new is the
manufacturer's suggested retail price for such new automobile or motor vehicle
of that year using the manufacturer's body type and model with standard
equipment and not including transportation or delivery cost.
(3) Any person or taxing official may, within ten days after a
determination has been certified by the department, file objections in writing
with the department stating why the determination is incorrect.
(4) Any affected person may file an objection to the determination
of the department not more than fifteen days before and not later than thirty
days after the registration date. The objection must be filed in writing with
the department and state why the determination is incorrect.
(5) Upon the filing of objections the department shall fix a time
for a hearing. Any party may introduce evidence in reference to the
objections, and the department shall act upon the objections and make a
written order, mailed to the objector within seven days after the order. The
final decision by the department may be appealed. The appeal shall be to the
Tax Equalization and Review Commission in accordance with the Tax Equalization
and Review Commission Act within thirty days after the written order. In an
appeal, the department's determination of the manufacturer's suggested retail
price shall be presumed to be correct and the party challenging the
determination shall bear the burden of proving it incorrect.