Motor Vehicles are subject to a local property tax under Connecticut state law, whether registered or not, as well as by taxing districts within a municipality.If you do not register a motor vehicle but retain ownership, you must annually file a declaration form with your assessor(s) between October 1 and November 1.
A tax jurisdiction is considered to be your town of residency, or if a nonresident, the point from which the vehicle most frequently leaves and to which the vehicle most frequently returns and is garaged overnight.
Motor vehicle assessments are based upon 70% of average retail value as determined by your local assessor.
The uniform assessment date is October 1st in Connecticut. Motor vehicles registered on October 1st will be part of the October 1st Grand List. Vehicles registered after October 1st, but prior to August 1st, will be a supplement to the October 1st Grand List.
Tax due date for the October 1st Grand List is July 1st for most Connecticut towns and cities. Installments vary among municipalities from one to two installments. Tax due date for the supplemental list is January 1st.
In addition to the interest charge, if your name has been reported to the Department of Motor Vehicles as being delinquent in property tax for a registered motor vehicle, you will be unable to reregister your vehicle, or register a vehicle in the future until payment (including any accrued interest) is made. A tax clearance from the tax collector will be submitted to the DMV electronically. Failure to receive a tax bill does not invalidate the tax.
Supplemental motor vehicles are vehicles which were not registered on October 1st, but are registered subsequent to October 1st and prior to August 1st. Motor vehicles taxes are prorated from the month registered through September at the following percentages of assessed value:
Assessment appeals should first be directed to your assessor and then to the local Board of Tax Review. The Board of Tax Review meets at least three times during the month of September. The September meeting is solely for appeals relating to motor vehicle assessments appearing on the preceding October 1st Grand List. Appearance before the Board of Tax Review is required in order for the Board to consider your appeal. If you are unable to appear in person, you may give written authorization for someone to appear on your behalf as your agent. All documentation substantiating your appeal should be presented during the meeting. Any questions regarding the appeal process should be directed to your local tax assessor.
Property tax exemptions are available to qualified individuals such as: honorably discharged veterans, spouses of deceased honorably discharged veterans, etc. Eligible parties must contact their assessor(s) for applications to complete and file in order to meet filing dates when applying for these benefits.
Under federal law, (Section 514 of the Soldiers' and Sailors' Civil Relief Act, as amended, 50 USC APP 501, et seq.,) servicemen are exempt from paying property taxes in states other than the state of their domicile while they are serving in the military, when exemption is filed with the assessor.
Under Connecticut state law, CGS 12-81(53), one passenger motor vehicle belonging to, or held in trust for, any member of the United States armed forces is exempt from taxation.
A serviceman having any questions in regard to motor vehicle property taxes or in need of an application to complete and file in sufficient time to meet filing dates to apply for such benefits should contact the local assessor.
The DMV's Property Tax Section may be reached by mail at:
DMV Property Tax Unit
60 State St.
Wethersfield, CT 06161-1050
or by phone at (860) 263-5153
Monday 8 a.m. to 4:00 p.m.
Tuesday, Wednesday, Thursday, and Friday 8 a.m. to 4:30 p.m.