hairy apple, In NY it's a bit different. There's no annual property tax, as I know exits in North Carolina where two of our kids live -- there it's something on the order of about $35 per year (based on value) for an older car like we drive. In NY you pay the sales tax rate on the purchase price when you apply for a title -- or for pre-'73 non-title cars, when you register it for plates (cost of plates based on weight). After that there's no further tax to be paid -- just the bi-annual cost of registering the vehicle - refund given for 2nd year if plates turned in during the first year -- or credit if putting the plates on a different car. -- Dave