Motor Vehicle/Personal Property Assessment Information

Real estate is assessed at 70% of Market Value as of October 1, 2017. Our last revaluation became effective with the October 1, 2017 Grand List.

Motor Vehicle Tax Information

Tax Jurisdiction

A tax jurisdiction is considered to be your town of residency, or if a nonresident, the point from which the vehicle most frequently leaves and to which the vehicle most frequently returns and is garaged overnight.

Motor Vehicles are assessed at 70% of market value as of October 1. Any motor vehicle registered on October 1 will receive a tax bill that is due on the following July 1. Vehicles registered between October 2 and July 31, are pro-rated and Supplemental motor vehicle taxes will become due January 1. Note: Vehicles cannot be re-registered until taxes are paid. Motor Vehicles are subject to a local property tax under Connecticut state law, whether registered or not, as well as by taxing districts within a municipality. If you do not register a motor vehicle but retain ownership, you must annually file a declaration form with your assessor between October 1 and November 1.

Supplemental Motor Vehicles

Supplemental motor vehicles are vehicles which were not registered on October 1st, but are registered subsequent to October 1st and prior to August 1st. Motor vehicles taxes are prorated from the month registered through September at the following percentages of assessed value:

October100.0%
November91.7%
December83.3%
January75.0%
February66.7%
March58.3%
April50.0%
May41.7%
June33.3%
July25.0%

Supplemental motor vehicle bills become due on January 1st.

Motor Vehicle Adjustments

In order to help the assessor in removing a motor vehicle from the grand list, the following forms of proof must specifically identify the vehicle in question by make, year and identification number.

1) Plate receipt from DMV indicating that the registration has been cancelled, lost or stolen.

2) Any of the Following:

a. Copy of Bill of Sale - the bill of sale is now on the bottom of vehicle owners registration form, and transfer information must be recorded on the back of the registration form before being submitted to the DMV. Therefore the seller's obligation is to provide a copy of the signed registration form along with the plate receipt to the Assessor.

b. Copy of Transfer of Title - the seller must provide the assessor with a copy of the signed title and the plate receipt.

c. Out of State Registration - proof of residency and a copy of registration showing the date the vehicle was registered outside the State of Connecticut along with the plate receipt.

d. Stolen Vehicle - a statement from the insurance company indicating that the vehicle was stolen and not recovered. Owner must file a lost or stolen plate form with the DMV.

e. Totaled Vehicle - statement from the insurance company indicating that the vehicle was totaled. If owner did not return plate, then he/she must file a lost or stolen plate form with the DMV.

f. Junked Vehicle - a notarized receipt from junkyard in addition to the plate receipt.

g. Trade-In Vehicle - a copy of the purchase agreement identifying trade-in vehicle and plate receipt. Note: All information must be dated and have the vehicle ID number on all documentation.


Personal Property Tax Information

Personal Property must be declared to the Assessor during the month of October each year. There is a 25% penalty for non-declaration. Personal Property includes, but is not limited to, unregistered Motor Vehicles, business equipment, and machinery.

The Board of Assessment Appeals meets in February (Real Estate, and Personal Property assessment appeals) and September (Motor Vehicle only) to hear appeals from assessed value. It is the taxpayer's responsibility to contact the Assessor's Office in mid-January and mid-August to set up an appointment with the Board of Appeals.

Exemptions - Veterans with wartime service are entitled to exemptions. Veterans discharges (DD-214) must be on file with the Town Clerk on or before October 1st to qualify. Additional exemptions are available for the elderly, blind, Social Security disabilities, and farm machinery. Call the Assessor's Office for details.

Questions concerning assessments, exemptions and mailing address changes should be directed to the Assessor's Office at (860) 379-5461 before payment.