Motor vehicles are subject to a local property tax under Connecticut state law, whether registered or not.
MOTOR VEHICLE ASSESSMENTS
Motor vehicles are assessed according to State statutes at 70% of the average retail value through the use of the NADA Guides and other resources.
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.
SUPPLEMENTAL MOTOR VEHICLES
Supplemental motor vehicles are vehicles that were not registered on October 1st, but were registered subsequent to October 1st and prior to August 1st.
Motor vehicle assessments are prorated from the month registered through September at the following percentages of assessed value:
October 100% March 58.3%
November 91.7% April 50.0%
December 83.3% May 41.7%
January 75.0% June 33.3%
February 66.7% July 25.0%
MOTOR VEHICLE TAX CREDITS
Motor vehicle tax credits (prorate adjustments) are provided for those vehicles which are:
1) Sold
2) Totally damaged
3) Registered out of state
4) Stolen not recovered
5) Repossessed
This credit applies only to the current year and one-year prior.
Vehicles which are disposed of are entitled to the following credit percentages of assessed value.
October 91.7% April 41.7%
November 83.3% May 33.3%
December 75.0% June 25.0%
January 66.7% July 16.7%
February 58.3% August 8.3%
March 50.0%
DEADLINE FOR PRESENTATION OF PROOF FOR ADJUSTMENT:
The proof for adjustments (prorates) of motor vehicles regular list must be presented within 27 months of the assessment date. Example: the owner of a vehicle with a bill with an assessment date of October 1, 2004 has until December 31, 2006 to present all proofs of disposal. See Acceptable Forms of Proof for Motor Vehicle Adjustments for a listing of appropriate documents.
Taxpayer failure to provide all forms of proof for the adjustment within the 27 months of the assessment date forfeits the right to an adjustment of the bill by CT law (12-71c).
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