sticker price

Hello Group, I wonder if any one else has noticed that the 2004 srt has a base price of 22,600 and a option of 22,380 for a msrp of 47,260 and the 2005 has a base price of 45,000 with just a few options. I think that makes a diffrence when your personal property taxes are assessed. I live in Va and have to pay personal property tax on a 24,310 vehicle. I have a 2004. I called the city and they said they figure the taxes on the base price of a vehicle not the total or msrp. Just thought you might want to know