The tax responsibility goes to the owner of record on January 1.  If property is owned jointly and the court order dissolving the marriage does not address tax liability, both parties are jointly responsible for taxes.  Neither party can obtain a statement of no taxes due until the tax liability is satisfied.  If you are separated and not legally divorced we can not split the bill once it is made.  We can separate the account for the next year.  If you are legally divorced you will need to provide copies of the final divorce decree showing who is responsible for each vehicle and you must have a current address for each party.