[kinsey]

you won't get a property tax for the labor or for any increased value your vehicle has after it is complete. if you paid tax on the kit in the state you bought it from( ERA in Conn.) you will not pay taxes again in Ca. Also if you have a motor laying around your garage you won't have to pay taxes on that either. DMV procedure varies from office to office and from employee to employee, some may accept your statement that you already had a motor others may ask for some paper trail