Motor vehicles are assessed at 70 percent of their average retail value on each October 1st assessment date. Vehicles which have active registrations October 1st appear on the following January 31st grand list and bills are issued and due the following July.
Vehicles which are registered after October 1st, but prior to the following August 1st, appear on the supplemental grand list and are taxed from the month they are registered through the following September 30th. The bills for these 'supplemental motor vehicles' are issued and are due in January following the end of the assessment year.
The Assessor’s Office uses the recommended State Office of Policy and Management pricing procedure. The values are based on Average Retail Value from the National Automobile Dealers Association price guides.
If you feel your motor vehicle assessment is incorrect based on these guidelines, you may appeal your assessment to the Board of Assessment Appeals.
If a vehicle has been disposed of during the described period, an owner may apply for an adjustment to their tax bill. The required documentation (see below) must specifically identify the vehicle in question by make, year and identification number, and the date of the transaction. Two (2) forms of proof are generally required:
1. A plate receipt from the Department of Motor Vehicles indicating the cancellation of the registration, and
In addition to the plate receipt, the following will be required:
- For Sold or Junked Vehicles:
- A copy of the bill of sale.
- A copy of the purchase agreement which shows a vehicle was traded in for another vehicle and the same plates were not used
- A copy of the canceled title showing the new owner.
- A receipt from the junk dealer showing the date the dealer took possession of the vehicle.
- A copy of the original registration of the person to whom the vehicle was sold.
- A letter from your insurance company indicating the date and reason for cancellation of insurance (other proof will be required).
- For Stolen or Totaled Vehicles:
- A statement from your insurance company showing the date of the total loss if the vehicle was totaled and not replaced.
- A Police Report which indicates that the vehicle was stolen and not recovered.
- For a vehicle that is not insured for collision, two of the following forms of proof are required:
- A copy of the accident report.
- A letter from the junk dealer to whom this vehicle was sold or transferred.
- A statement from your insurance company stating the date that the liability coverage for the vehicle was dropped.
- For Vehicles Registered Out of State:
- A copy of the out-of-state registration showing the date the vehicle was registered in another state.
- Donated Vehicles – A copy of the letter from the charity indicating the vehicle which was donated.
- Repossessed Vehicles – A copy of the letter from the creditor attesting to the date of repossession.
Please note: In accordance with Connecticut General Statute §12-71c, the deadline for filing for property tax adjustments is as follows: After the 'required by date' below the tax bills will be due in full and no adjustment can be made.
Documentation for a credit is required and application must be made within a specific time period:
- 10-1-19 Assessment and Supplemental lists the filing deadline is Dec. 31, 2021
- 10-1-20 Assessment and Supplemental lists the filing deadline is Dec. 31, 2022
- 10-1-21 Assessment and Supplemental lists the filing deadline is Dec. 31, 2023