The Assessor is responsible for the fair and equitable assessment of all motor vehicles within a municipality during an assessment year.
"Regular" Motor Vehicle Grand List:
The Department of Motor Vehicles provides each municipality with a list of all the registered vehicles in Town as of October 1st annually. The registered owner receives the tax bill in July which covers the time period from the prior October 1st through the following September 30th.
"Supplemental" Motor Vehicle Grand List:
All vehicles newly registered after October 1st, or plate transfers from one vehicle to another which take place after October 1st, will appear on what is called the "Supplemental" Motor Vehicle Grand List. The registered owner receives a tax bill due in January, for the amount of months during the assessment year the vehicle was registered. If the registration was transferred during the assessment year from a vehicle that was billed the prior July, an additional credit is applied to the bill for any overpayment on the old vehicle for the months the plate was transferred onto the currently registered vehicle.
How Did You Arrive At The Value On My Automobile?
Connecticut Assessors utilize the J.D. Power NADA (National Auto Dealers Assoc.) appraisal guide for automobile valuations as recommended by the Office of Policy and Management. Assessments reflect 70% of the average or clean retail value.
I Sold My Motor Vehicle, How Do I Remove It From The Tax Rolls? Am I Entitled To A Tax Credit?
If you sell, dispose, or move a motor vehicle out of state and the CT registration has been canceled, you may be entitled to a tax adjustment if you submit the proper documentation to the Assessor’s Office. You must provide proof of the cancellation of your CT registration as well as one of the documents listed in Item 2 (below) to allow for the processing of a motor vehicle adjustment by the Assessor's Office.
1) Proof of cancellation of your registration from the CT Department of Motor Vehicles
2) A Bill of Sale, Trade-in Paperwork (or Odometer Disclosure Statement), Junk Receipt, Insurance Statement of Total Loss, or an Out of State Registration
**Please Be Aware That If A Registration Was Transferred Onto Another Vehicle During A Grand List Year There Is No Manual Adjustment To Be Processed By The Assessor's Office.**
The DMV with follow your plate onto the new vehicle and a credit of any overpaid tax will be applied towards the bill for the new vehicle that will appear on the "Supplemental" billing cycle at the end of the year. These bills are typically sent out in late December, with a due date of January 1st, from which you will have 30 days to pay without penalty. Please note that you are responsible to pay the entire original bill, including both installments, issued in July since that is what your forthcoming credit will be based on.
In accordance with the Connecticut General Statute Sec. 12-71c, proof must be provided within 27 months of the assessment date. The deadline for filing for a property tax credit is as follows:
Motor vehicles appearing on the October 1, 2021 Grand List can be adjusted until December 31, 2023.
Important MV Forms:
- Acceptable Proof For A MV Tax Adjustment
- Bill Of Sale
- Dealer Plate Form
- Commercial Truck/Trailer Questionnaire