When it comes to car theft, it’s not just luxury and sports cars that are at risk of being stolen. In fact, car theft is an enterprise that’s based on opportunity, and there are far more opportunities to steal Honda Accords than to steal Mercedes-Benz S63 AMG sedans, both of which made Lojack’s latest report.

Lojack recently released its 2011 Vehicle Theft Recovery Report, and once again the most stolen vehicles are among the most common. Without regard to model year, the most stolen (and recovered) car was the Honda Accord, followed by the Toyota Camry, the Honda Civic, the Acura Integra and the Toyota Corolla.

The sole luxury vehicle to make the non-model-year-specific list was the Cadillac Escalade, which came in at number eight. Factoring in vehicles less than five years old, the 2007 Cadillac Escalade earned a spot in the top five, coming in third place behind the 2007 Toyota Camry and the 2010 Toyota Corolla.

As for 2011 model year vehicles, the most stolen luxury vehicle was the Mercedes-Benz C300, which landed second on Lojack’s list. The 2011 Toyota Camry was first, followed by the C300, the Ford F-350 pickup, the Honda Civic and the Toyota Corolla.

States with the highest theft rates remained nearly unchanged from 2010, except for New Jersey displacing Massachusetts for fifth-place (dis)honors. If you live in California, Texas, Florida, New York, New Jersey, Massachusetts, Maryland, Arizona, Georgia or Nevada, you may want to think about a layered approach to security.

There’s good news and bad news to report with car theft overall. It’s on the decline, but so is recovery of vehicles not equipped with a tracking system like Lojack. The overall theft recovery rate fell to 56-percent last year, while Lojack delivered its customers a 92-percent recovery rate.

That’s nearly double the odds of getting your ride back, which may make the service worth the investment if you value what you drive.