Motor Vehicle Information
The assessment date for all property is October 1st. Motor vehicles are assessed at 70% of their "clean retail" value as published in the October Eastern Edition of the National Automobile Dealers Association (NADA) price guides. Vehicles which have active registrations on October 1st will appear on the Grand List (of the given year) and are taxed for the time period from October 1st to September 30th. These bills are due in July of the given tax year.
Supplemental Motor Vehicle List
Vehicles registered after October 1st of the given year but prior to August 1st of the following year appear on the Supplemental Grand List and are taxed from the month they are registered through to September 30. These bills are due in January of the following year.
For example; You acquired and registered a motor vehicle on October 15, 2019. Because this vehicle was not registered on October 1st the City does not have any record of the vehicle, and no bill is issued in July. In October 2020 the City is notified of all new registrations from October 2, 2019 - July 31, 2020. In January 2021 a tax bill will be issued for this vehicle.
Transfer of Registration
When you transfer your registration from your prior vehicle to a replacement vehicle a credit is automatically provided against the prorated assessment for the replacement vehicle. TO RECEIVE A CREDIT BOTH THE JULY BILL FOR THE PRIOR VEHICLE AND THE JANUARY SUPPLEMENTAL BILL FOR THE REPLACEMENT VEHICLE MUST BE PAID IN FULL.
Required Documentation for Assessment Prorate
If a vehicle has been disposed of during the described period, an owner may apply for an adjustment to their assessment. Motor vehicle assessments may be prorated to the month of disposal. The required documentation must specifically identify the vehicle in question by make, year, and identification number, and the date of the transaction. Vehicles which are disposed in the month of September are not eligible for prorate because they were owned for the 12 month period beginning on October 1st. Because unregistered vehicles are still taxable a plate receipt or cancellation of registration alone is not an acceptable form of proof to prorate an assessment. Two (2) forms of proof are generally required.
- A plate receipt from the Department of Motor Vehicles indicating the cancellation of the registration and
- In addition to the plate receipt, any of the following:
For Sold or Junked Vehicles
- A copy of the bill of sale
- A copy of the canceled title
- A receipt from the junk dealer
- A copy of the original registration of the person to whom the vehicle was sold
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 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
- Donated Vehicles: a copy of the letter from the charity indication the vehicle which was donated
- Repossessed Vehicles: a copy of the letter from the creditor attesting to the repossession and sale of the vehicle, also known as a Letter of Deficiency
Deadline for Assessment Prorate
Please note: In accordance with the Connecticut General Statute Sec. 12-71-c, proof must be provided within 27 months of the assessment date. The deadline for filing for property tax credits is as follows:
- October 1, 2018 Grand List - December 31, 2020 deadline.