Pursuant to Connecticut General Statutes §12-71 motor vehicles are considered chattels that “…shall be listed for purposes of property tax in the town where such person resides…” or where businesses have “…established site for conducting the purposes for which it was created”. In other words the town in which your motor vehicle most frequently leaves from and returns to is the town in which your vehicle will be assessed for property tax purposes. You are still liable for taxation if your car is unregistered or registered in another state.
There are two different motor vehicle Grand Lists; Regular and Supplemental. Any vehicle registered with Connecticut DMV on October 1st of a given year will be valued on the Regular Grand List for a full year from October 1st through September 30th (and sent a tax bill in July). Any vehicle registered with Connecticut DMV on October 2nd through July 31st will be valued on the Supplemental Grand List (and sent a tax bill in November following the July 31st registration date).
The schedule for motor vehicle values is provided by the Secretary of the Office of Policy and Management. As Assessors we are required to use National Automobile Dealers Association pricing guidelines. All pricing is based upon NADA books published in October (the beginning of the Assessment Year being October 1) and we take 70% of the indicated clean retail value to arrive at assessments. Our pricing is based upon year, make and model of the vehicle.
If a vehicle is sold, junked, totaled, donated, repossessed, stolen and not recovered, registered out-of-state (by an out-of-state resident) and documentation is provided within 27 months of the October 1st Grand List date, your vehicle assessment may be adjusted.
WHAT IF I:
TRANSFERRED PLATES:
If you transferred your plates to a new vehicle, you are not entitled to an adjustment. In essence, the adjustment follows the license plate. The original bill for the old vehicle should be paid. A supplemental list will generate a bill for the new vehicle with a credit (exemption) for the period that the old vehicle was no longer owned.
REGISTERED MY CAR AFTER OCTOBER 1, 2023?
Vehicles registered after October 1st 2023 will be on the supplemental motor vehicle list, as described below. Supplemental bills are mailed the end of November and are due January 1st, 2024.
What If My Vehicle Was?
SOLD/TRADED IN:
1. A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED and you will need one of the following:
2. A copy of the bill of sale with the year, make, model & Vehicle Identification # of the vehicle as well as buyer’s signature. No handwritten bills of sale will be accepted.
3. A copy of the new owner’s registration or the new owner’s title with the issue date, year, make, model & Vehicle Identification # of the vehicle.
4. A copy of your title showing transfer.
5. From CT DMV registration form, bill of sale section at bottom of form.
6. Reverse side of registration renewal form – transfer of ownership form.
7. Trade-in Agreement
8. Odometer disclosure statement
TOTALED / JUNKED:
1. A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED and you will need one of the following
2. A letter from your insurance agent or company stating that the vehicle was totaled, the date of the accident and the year, make, model & Vehicle Identification # of the vehicle.
3. Dated receipt from junk dealer to whom the vehicle was sold and the year, make, model & Vehicle Identification # of the vehicle.
REGISTERED OUT OF STATE:
1. A copy of the original out of state registration OR title showing the issue date, year, make, model & Vehicle Identification # of the vehicle. REQUIRED and you may need one of the following
2. Proof of out-of-state residency (ie: license, deed, lease agreement or utility bill)
3. A copy of CT Department of Motor Vehicles cancellation of plate receipt.
STOLEN:
1. A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED and you may need one of the following
A statement from your insurance agent or company stating that vehicle was stolen and not recovered, date of theft and the year, make, model & Vehicle Identification # of the vehicle.
TAXED IN WRONG TOWN:
If you lived in a different Connecticut town on October 1st, 2023 please provide:
1. Proof of residency prior to October 1 in form of:
Field Card, Voter identification card OR lease
OR:
2. Written correction from the Department of Motor Vehicles.
REPOSSESSED:
1. A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED and you may need one of the following
2. Letter from the finance company stating the date vehicle was taken and that it was not redeemed by you and the year, make, model & Vehicle Identification # of the vehicle.
3. Copy of bill of sale or auction papers that shows the year, make, model & Vehicle Identification # of the vehicle and date of sale.
DONATED
1. A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED and you may need one of the following
2. Letter from charitable organization on the organization’s letter head, stating that the vehicle was donated, the date of the donation and the year, make, model & Vehicle Identification # of the vehicle.
3. A letter from your insurance agent or company stating the date the insurance was cancelled, the reason for cancellation and the year, make, model & Vehicle Identification # of the vehicle.