Motor Vehicles

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Mill Rate History

Motor vehicle assessments are based on 70% of the average retail value as of October 1st of each year.  The State of Connecticut, Office of Policy and Management, requires municipalities to use the National Automobile Dealers Association (NADA) to determine value. 

The July tax bills cover the time period of October 1st of the previous year through September.  Bills are paid in one installment and are due July 1st annually. 

Vehicles that are registered after October 1st will be on the Supplemental Motor Vehicle Grand List.  Bills will arrive in the month of December and will be due January 1.  These bills will reflect from the month the vehicle is registered to September 30th.

What to do if you no longer own a Vehicle:

 If you have transferred plates to a new vehicle you do not need to follow up with the Assessor’s Office. You will need to pay the bill for the vehicle you no longer own and in December you will get a supplemental bill for the new vehicle.  This supplemental billing will apply credit for to the new vehicle for the amount of time the old vehicle was off the road thus reducing the total amount due on the new vehicle. 

For example:

July 1, billing Old Car 1999 Toyota assessed for 1,930 multiplied by the mill rate of 40.86=$78.86

Supplemental Billing December: Assessed values are multiplied by a factor that reduces and calculates credit based on the month of transfer.

New Vehicle purchased February: 2000 Toyota assessed 2,450 x .667 = 1,634 Adjusted Assessment
Old Vehicle sold February: 1999 Toyota assessed 1,930 x .667 = 1,287 Credit amount
    347 net assessment
  347x 40.86 (mill rate) = $14.18 net tax due

 

If you are receiving a bill for a vehicle that you no longer own and have not transferred the plate documentation is requiredTWO forms of proof are required: mandatory copy of the plate receipt from the Department of Motor Vehicles along with proof of the disposition of the vehicle.  For bill of sale, odometer statement, trade in papers, or insurance documents showing vehicle was total loss and not returned to you.  For a full list of acceptable documentation click here.

Link to Connecticut DMV for cancellation of plates, change of address form and other DMV online services.  http://www.ct.gov/dmv/site/default.asp

Antique, Rare, or Special Interest Motor Vehicles

CT PA 08-150 allows vehicles that are over 20 years old to be considered for an assessment of 500 dollars providing that the vehicle is fixed with a classic plate issued by CT DMV or an application is completed in its entirety and meets the definition of antique per Connecticut general statute 14.1(3);

“Antique, rare, or special interest motor vehicle: means a motor vehicle twenty years old or older which is being preserved because of historic interest and which is not altered or modified from the original manufacturer’s specifications;”

Applications for this exemption must be filed annually by December 15th.  To download a copy of the application, click here.

New Commercial Truck, Truck Tractor, Trailer or Semi-Trailer Tax Exemption

The Commercial Motor Vehicle Exemption Program provides a property tax exemption for a maximum period of five years. Two classes of new (never before registered in any jurisdiction) commercial motor vehicles are eligible depending on the date of registration, gross vehicle weight (GVW) rating, and use:
 
(1) commercial motor vehicles used exclusively to transport freight for hire with a GVW rating in excess of 26,000 pounds subject to U.S. DOT Code limitations with regard to vehicle use or material transported, and

(2) commercial motor vehicles with a GVW rating in excess of 55,000 pounds and which do not qualify for exemption under the criteria for the freight for hire exemption (with DOT Code limitations).
 
For the first year in which the exemption is requested, the Application for the exemption must be filed by November 1st with the assessor in the municipality where the vehicle is both garaged and subject to the local property tax. For more information or a copy of the application please click here.