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, 2005 Grand List and are taxed for the time period from October 1, 2005 to September 30, 2006. These bills are due in July 2006. Vehicles registered after October 1, 2004 but prior to August 1, 2005 appear on the Supplemental Grand List and are taxed from the month they are registered to September 30, 2005. These bills are due in January 2006.

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.

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.

1. A plate receipt from the Department of Motor Vehicles (http://dmvct.org) indicating the cancellation of the registration on which there is a signed statement of the disposition of the vehicle.
2. If the date of disposition of the vehicle is earlier than the date of the plate receipt, please supply a copy of one of the following documents in addition to the plate receipt.

For Sold or Junked Vehicles
- A copy of the bill of sale.
- A copy of the transfer of title.
- A receipt from the junk dealer.
- Purchase agreement identifying the disposed vehicle as a trade-in.
- 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.

For Stolen or Totaled Vehicles
- A statement from your insurance company which indicates that you were compensated for a total loss of the vehicles.
- 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 statement from your insurance company stating the date that the liability coverage for the vehicle was dropped.
- A letter from the junk dealer to whom this vehicle was sold.

For Vehicles Registered Out of State
- Proof of residency and a copy of the original registration showing the date the vehicle was registered outside the State of Connecticut.

Other
- 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 repossession.

All documents must indicate the date of disposition and reference the vehicle identification number.

Providing verification of an earlier date of disposition than the plate receipt will allow adjustment to the earlier date.

Please note: In accordance with Connecticut General Statute §12-71c, the deadline for filing for property tax credits is as follows:

10/1/07 Grand List – December 31, 2008 deadline
10/1/08 Grand List – December 31, 2009 deadline
10/1/09 Grand List – December 31, 2010 deadline

NOTE: Cancellation of registration alone in 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.

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