A Gap Property Tax Notice is a tax bill that covers the months between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. Taxes are based on a 12-month year, therefore the taxes due are adjusted proportionately downward if the number of Gap Months Billed is less than 12 months and upward if the number of Gap Months Billed is more than 12 months.
Your vehicle was broken down and sits for 6 months and while repairs were made the tag expired. You were unable to renew the registration and pay property taxes because the vehicle could not pass inspection. Now the vehicle is back in operation you have registered it and been issued a current tag. The vehicle had a “Gap” in the registration while it was sitting waiting for repairs. The Gap Property Tax Notice will be for the months in between when the tag expired and the new registration was issued.