Form PP-38, Application for Deduction of Vehicles' License Fees from Property Tax, is the form owners of rubber-tired equipment use to ask that the vehicle license fees they paid be deducted from the property tax on that equipment. It is one of the Los Angeles County property tax forms published by the Los Angeles County Office of the Assessor, and it is filed under Section 994 of the Revenue and Taxation Code. On FillingPDF you can fill out Form PP-38 online and download or print the completed PDF; the Assessor publishes the original form on its forms page.
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What is PP-38?
Form PP-38, Application for Deduction of Vehicles' License Fees from Property Tax, is the application in which the owner of rubber-tired equipment asks for the vehicle license fees paid on that equipment to be deducted from the property tax levied against it.
The form is made under Section 994 of the Revenue and Taxation Code. By signing it, the applicant certifies that the vehicle license fees were paid before the lien date (January 1) of the calendar year in which the lien date occurs, and acknowledges that the deduction or tax credit for each vehicle cannot exceed the property tax applicable to that vehicle. Registration, weight, permit and identification plate fees are excluded.
The instructions on the form explain the background. Rubber-tired equipment that needs a permit to be moved or operated over public streets or highways is subject to property tax in the county where it has situs on the lien date. The owner may deduct the vehicle license fee from that tax, but not the total amount paid to the Department of Motor Vehicles, because that total also includes a registration fee and, for commercially licensed vehicles, weight fees.
The sheet has room for ten vehicles. The applicant completes the vehicle description columns, while the tax-rate, fee and tax-reduction columns and the gross tax, deduction and net tax lines are set in areas marked for the assessor's and auditor's use. The printed form carries the identifiers BOE-901-V and PP-38.
Who needs to file PP-38?
Owners of rubber-tired equipment that requires a permit to be moved or operated over public streets or highways, such as a bucket loader or motor grader, use Form PP-38 when that equipment is taxed in the county and they paid a vehicle license fee on it before the lien date.
Conditions printed on the form:
- The license fee must have been paid before the lien date (January 1) for the calendar year in which the lien date occurs.
- Only the vehicle license fee is deducted. The total fee paid to the Department of Motor Vehicles cannot be deducted, and registration, weight, permit and identification plate fees are excluded.
- The deduction for each vehicle cannot exceed the property tax applicable to that vehicle.
- If your equipment is at more than one situs in the county and each situs is covered by a separate tax bill, you must file a separate application for the equipment covered by each tax bill.
The form names the person who signs as the claimant and says nothing about representatives signing for the owner. The form also warns that the document is subject to public inspection.
When to file PP-38
File Form PP-38 for a calendar year once the vehicle license fees have been paid, because the fees must have been paid before the lien date (January 1) of that year to qualify. The form prints no separate filing deadline and no processing time.
Because the deduction is taken from the property tax levied on the equipment, the application is tied to the tax bill that covers it. If equipment sits at more than one situs in the county and each situs has its own tax bill, prepare one application per tax bill. For the date by which the Tax Collector must have the application for a particular tax bill, confirm the timing with the county.
How to fill out PP-38
Enter assessment number and tax-rate area
At the top, write the assessment number and the tax-rate area where the form asks, and mark whether the property is SECURED or UNSECURED.
Describe each vehicle in Column 1
On lines 1 through 10, enter a description of each piece of equipment, such as a bucket loader or motor grader, in Column 1. List only equipment that you believe qualifies for the deduction.
Copy registration card data
Fill in Columns 2 through 6 from the vehicle registration card, including the license number and the weight entries shown under "Enter from vehicle registration card."
Enter the date the fee was paid
In Column 7, write the date each vehicle license fee was paid. The fee must have been paid before the lien date (January 1) of the calendar year.
Use one form per tax bill
If you have equipment at more than one situs in the county and each situs has a separate tax bill, complete a separate application for the equipment covered by each tax bill.
Leave the office-use columns blank
Columns 8 through 14 and lines 15 through 17 (gross tax, total tax deduction, net tax due) fall in the areas marked for the assessor's and auditor's use, together with the county certification. The instructions ask you to complete Columns 1 through 7.
Enter owner and property details
Under the certification, type or print the name in PROPERTY ASSESSED TO, the PROPERTY ADDRESS and the MAILING ADDRESS.
Add e-mail and daytime telephone
Type or print your e-mail address and your daytime telephone number in the boxes provided.
Sign and date the certification
The claimant signs and dates the certification that the information, including any accompanying statements or documents, is true, correct and complete to the best of the claimant's knowledge and belief. An application that is not completed and signed will not be accepted.
Review and download the completed PDF
Check each vehicle row and the signature, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit PP-38
The form says to return the completed and signed application to the County Tax Collector. It names no other channel, such as an online portal or email submission.
- By return to the Tax Collector: the instructions on the PDF end with a return line that has blank spaces for the Tax Collector's name and address, so the delivery address is not printed on this copy. Confirm it with the county before you send the application.
- Where to find the form: the Los Angeles County Office of the Assessor lists PP-38 on its forms page at https://assessor.lacounty.gov/forms.
Send one application per tax bill. The form states that an application that is not completed and signed will not be accepted, so check the signature and date of the claimant before you send it. The form does not mention a fee. FillingPDF lets you fill out and download the PDF; submission follows the channel described above.
Common mistakes to avoid
- Sending the application incomplete or unsigned; the form states that an application that is not completed and signed will not be accepted.
- Deducting the total fee paid to the Department of Motor Vehicles instead of only the vehicle license fee; that total also includes registration and weight fees.
- Including registration, weight, permit or identification plate fees in the amount to be deducted; the form excludes them.
- Claiming a license fee that was paid on or after the lien date (January 1) rather than before it, in the calendar year in which the lien date occurs.
- Listing equipment from more than one situs on one form when each situs has its own tax bill; a separate application is required for each tax bill.
- Leaving out the date the fee was paid in Column 7 for a vehicle.
- Expecting a deduction larger than the property tax on the vehicle; the deduction per vehicle cannot exceed that tax.
- Entering information in the areas marked for the assessor's or auditor's use instead of only Columns 1 through 7 and the claimant sections.
Frequently asked questions
What is Form PP-38 used for?
Form PP-38 is the application to deduct vehicle license fees from the property tax on rubber-tired equipment. It is filed under Section 994 of the Revenue and Taxation Code and certifies that the fees were paid before the lien date (January 1).
Which license fees can I deduct with Form PP-38?
Only the vehicle license fee. The total you pay to the Department of Motor Vehicles cannot be deducted because it also includes a registration fee and, for commercially licensed vehicles, weight fees. The form also excludes permit and identification plate fees.
When must the vehicle license fee be paid to qualify?
The fee must be paid before the lien date, January 1, for the calendar year in which the lien date occurs. The applicant certifies this on the form when signing.
Do I need a separate Form PP-38 for each tax bill?
Yes. If you have equipment at more than one situs in the county and each situs is covered by a separate tax bill, you must file a separate application for the equipment covered by each tax bill.
Where do I send Form PP-38?
Return the completed, signed application to the County Tax Collector, as the form's instructions say. The return line on the PDF has blank spaces for the Tax Collector's address, so confirm the delivery address with the county before sending.
What happens if I leave Form PP-38 unsigned?
It will not be accepted. The form states that an application that is not completed and signed will not be accepted, so sign and date the certification before you submit it.
How many vehicles can I list on one Form PP-38?
The form has ten numbered lines, so you can list up to ten vehicles on one sheet. For each one you provide the description in Column 1, registration card data in Columns 2 through 6 and the fee payment date in Column 7.
Can I fill out Form PP-38 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Los Angeles County Office of the Assessor, and it does not file the application for you.
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