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New Model Year

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My car was "built" and completed production according to "My Tesla" in Dec 2014 (I think it was the 23rd if I recall) and they didn't get it to me until Jan 24, 2015 (longest month of my life) so my car is a 2014 despite not being able to own/drive it for nearly one full month of the year.
 
Tesla has a true model year and a late 2016 is the same as early 2017- buyers will look at what the car is equipped with and how much of the powertrain warranty is left.
A communication from a Tesla employee to this TMC member:
I have no idea what that Tesla employee means by "Tesla has a true model year". I do understand the second part of that sentence.
I think they mean that a 2016 Tesla was built in 2016 and a 2017 Tesla will be built in 2017. Since they don't add options by model year, a December 2016 Tesla will be very similar to a January 2017 Tesla.
 
I think they mean that a 2016 Tesla was built in 2016 and a 2017 Tesla will be built in 2017. Since they don't add options by model year, a December 2016 Tesla will be very similar to a January 2017 Tesla.

I am fairly certain that "model year" only has relevance for financial reporting, not for consumer purposes. While Tesla does not report sales the way others do, they do need to have an objective marker of some kind for financial reporting purposes to survive audits. It also explains why their behavior gets strange around delays and pushes when they are approaching financial reporting period end dates.
 
I think they mean that a 2016 Tesla was built in 2016 and a 2017 Tesla will be built in 2017. Since they don't add options by model year, a December 2016 Tesla will be very similar to a January 2017 Tesla
If that is what was meant, than I agree with your description. I have lost count of how many times I have tried to explain to people, owners and non-owners, that Tesla does not use the traditional car manufacturer "model year" approach. Many people don't seem to be able to grasp that aspect of how Tesla operates, as it is contrary to their lifetime experience with cars.