Things to know...

Motor Vehicle Valuation

Prior to October 1, 2024 Grand List, Motor vehicles were valued using the pricing guides from J.D. Power (formerly the National Automobile Dealers Association (NADA)), as recommended by the State of Connecticut Office of Policy and Management.

Effective with the October 1, 2024 Grand List, Motor vehicles are valued using a percentage of the Manufacturer Suggested Retail Price (MSRP). The depreciated value will then be multiplied by the statewide assessment ratio of 70%, producing the assessed value of the vehicle.

Depreciation Schedule pursuant to Section 28-25 of the Code of General Ordinances

October 1, 2024 Grand List example based on a 2024 Toyota Corolla LE (estimate only)

MSRP $21,900 X 90% depreciation from schedule = $19,710

$19,710 x 70% Assessment Ratio = $13,800

$13,800 x 32.46 motor vehicle mill rate = $447.96 tax bill

Motor Vehicle Assessment Appeals

Effective with the October 1, 2024 Grand List, motor vehicles will be assessed based on the Manufacturer’s Suggested Retail Price (MSRP), excluding factors such as high mileage, salvage status, or rebuilt titles. The only valid basis for an appeal is if the assessment does not reflect the vehicle’s MSRP. Vehicle owners may appeal the MSRP determination to the Board of Assessment Appeals at their next scheduled meeting—in September for vehicles on the Motor Vehicles Grand List, and by February 20 for those on the Supplemental Motor Vehicle Grand List.

Motor Vehicle Assessment Credit Documentation

Assessments for Connecticut registered motor vehicles may be prorated if the vehicle was (1) sold, (2) totally damaged, (3) stolen not recovered or (4) removed from this state and registered in another state by such person who concurrently ceases to be a resident of this state.

Documentation supporting an assessment proration for a motor vehicle must be provided within twenty-seven months of the date of assessment. For example, documentation to support a proration for the October 1st, 2023 Grand List must be provided by December 31st, 2025.

If the vehicle was replaced and the plates were transferred to another vehicle, the credit is applied to the replacement vehicle. The bill for the original vehicle is to be paid in full.

The Department of Motor Vehicles does not inform the City when plates are returned or when vehicles are disposed of. It is the taxpayer’s responsibility to provide the required documentation within the statutory time limit.

Please note that motor vehicles which are no longer registered, are taxable and must be declared annually on a personal property declaration.

The Documents Required to be Entitled to a Pro Rata Credit for a Motor Vehicle Per Ordinance 1688

1. Bill of Sale (must include name, address, and signature of buyer and seller and odometer reading)
2. Signed Copy of Title (Front and Back).
3. Certified Letter of Transfer (Issued by a Probate Court).
4. Registration to another State.
5. Lease Termination Document.
6. Salvage Certificate (Junk Receipt) / Total Loss Letter.
7. Plate Return Receipt.
8. Proof of Date of Repossession.

All documents provided must contain the year, make, model, & VIN of the vehicle.

In addition to the above, the registration for the vehicle must be either cancelled or expired. The Department of Assessment will not prorate the assessment of a vehicle that has an active or suspended registration.

Please note that documentation will be verified against the Department of Motor Vehicles records. If the information provided cannot be verified as accurate, you will not be entitled to a proration.

Change in Residence

Connecticut registered motor vehicles are generally assessed in the town in which the owner of the vehicle resides as of October 1^st. There is no proration when you move from one Connecticut town to another. If you moved to another Connecticut town prior to October 1^st and neglected to update your registration with the Department of Motor Vehicles, your assessment may be removed and forwarded to your town of residence. 

You must provide documentation from the list below to prove residency. These documents must:

• Show your name and your Connecticut residence address.
• Be dated before October 1^st of the Grand List year in question.
• Be computer generated (typed).

 Documents to show residence in another Connecticut town:

• Bill from a bank or mortgage company, utility company, credit card company, doctor, or hospital.
• Bank statement showing the bank’s name and mailing address.
• Pre-printed pay stub showing your employer’s name and address.
• Valid homeowner’s or renter’s insurance policy.
• Residential mortgage, lease, or rental contract.

You must update your registration with the Department of Motor Vehicles. Failure to do so will require you to go through the same process in subsequent grand list years.

Vehicles Not Registered in Connecticut

Motor vehicles that are not registered with the Connecticut Department of Motor Vehicles that are primarily located in Connecticut are required to be declared as personal property annually by November 1^st.

To obtain a residential parking permit, New Haven taxes must be paid. If your vehicle is registered out of state, please visit the Assessor’s Office with your Driver’s License and a copy of your registration. Your vehicle will be assessed in order to determine your tax liability.