Motor Vehicle Information
Motor vehicles are assessed at 70 percent of their average retail value on the October 1 assessment date. Vehicles which have active registrations appear on the October 1, 2010 Grand List and are taxed for the time period from October 1, 2010 to September 30, 2011. These bills are due in July 2011. 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, model, year and identification number (VIN) and the date of the transaction. Two forms of proof must be provided
If the vehicle is replaced by another using the same registration plates, a credit will be applied automatically to your Supplemental Tax bill next January.
Recommended Standard Forms of Proof For Substantiating Motor Vehicle Assessment Changes
It is recommended that two substantiating documents be submitted to the Assessor.
The following types of documentation are those recommended for acceptance. Each must be dated and must reflect the vehicle’s identification number (VIN)
Plate receipt from the Department of Motor Vehicles (DMV) indicating that the vehicle’s registration has been cancelled, or that the vehicle’s registration plate has been lost or stolen.
- Any of the following in addition to the plate receipt from DMV:
(a) Bill of Sale (copy): Bill of sale section is now included on the bottom of the Vehicle owner’s registration form and transfer information must be recorded on the back of said form before it is submitted to the DMV. It is, therefore, the seller’s obligation to provide a copy of the signed registration form along with the plate receipt to the Assessor.
(b) Transfer of Title (Copy): The seller must provide the assessor with a copy of the signed Transfer of Title and the plate receipt.
(c) Out of State Registration: Proof of residency in another state and a copy of the vehicle’s registration showing the date the vehicle was registered in that state, must be provided to the assessor along with the plate receipt.
(d) Stolen Vehicle: A statement from the vehicle owner’s insurance company indicating that the vehicle was stolen and not recovered. The vehicle’s owner must file a lost or stolen plate form with the DMV, a copy of which must be provided to the assessor.
(e) Totaled: A statement from the vehicle owner’s insurance company indicating that the vehicle was totaled. If the vehicle’s owner did not return the plate to the DMV, he or she must file a lost or stolen plate form with the DMV, a copy of which must be provided to the assessor.
(f) Junked Vehicle: a statement from the junkyard must be provided in addition to the plate receipt.
(g) Trade-In Vehicle: A copy of the purchase agreement identifying the trade in vehicle and its plate receipt must be provided to the assessor.
Please note: In accordance with Connecticut General Statute 12-71c, the deadline for filing for property tax credit is as follows:
10/1/08 Grand List-December 31, 2010 deadline
10/1/09 Grand List-December 31, 2011 deadline
10/1/10 Grand List-December 31, 2012 deadline
NOTE: Cancellation of registration alone is not enough: the vehicle must no longer be in your possession. Non-registered vehicles are taxable and must be declared as personal property each October.
