That's not what I was told ..I'm a Lifetime Oregonian ...with a 12 year old motorhome that I had bought 2 years before.. They wanted the 10% on the current value .. Their current value chart which was high . No Sunset on paying the tax .. I had a new car at the time so maybe autos are not taxed after s period .. But not motorhomes for sure . If you move there and haven't paid that amount you owe the difference .. I called on moving to two different county's ( Spokane area ) same answer , slightly different tax rate. I wish I could move but my income isn't that high ..especially with my deductions At least for now so Oregon income tax isn't killer.... Yet. And I may still trade for a newer motorhome and car etc and wash sales tax is killer if I were to do that. lb of flesh no matter where you go on the west coast !