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Motor Vehicle Assessments

Motor Vehicle Assessments

Motor vehicles are assessed in accordance with Connecticut State Statutes at 70% of the manufacturer's suggested retail price (MSRP), using a standardized depreciation schedule based on the age of the vehicle.

Valuation Method for Grand Lists as of 10/1/2024 and forward

MSRP x Depreciation % x 70% = Assessment

Supplemental Assessments

Vehicles registered after October 1st during the Grand List will receive a supplemental assessment that prorates vehicle taxes to the month it was registered.

Motor Vehicle Tax Credit Qualification

Motor vehicle tax credits are available for vehicles that have been:

1. Sold

2. Total loss

3. Salvaged

4. Registered out-of-state

5. Stolen (not recovered)

6. Repossessed

Tax Adjustment Deadlines

A tax adjustment is available if a request is made within:

In accordance with Connecticut General Statute §12-71c, the deadline to file for a property tax prorate/credit is as follows:

o 10/1/2024 Grand List - December 31, 2026 deadline

o 10/1/2025 Grand List - December 31, 2027 deadline

o 10/1/2026 Grand List - December 31, 2028 deadline

CT Department of Motor Vehicles (DMV) does not inform towns when registrations are canceled, nor when vehicles are sold, registered out of state, or otherwise disposed of. It is the taxpayer's responsibility to provide the required documentation within the time limits as provided under applicable CT law.

Documentation Required for Adjustment

Please note that the receipt of plate cancellation from the CT DMV alone does not show that you have disposed of the vehicle.

Provide your CT DMV registration cancellation and one of the following transaction-specific documents:

1  Sold

Bill of sale

  • Trade-in agreement identifying the trade-in vehicle

  • Signed transfer of title

  • New owner registration or title

2  Total loss

  • Total Loss Letter from the insurance company identifying vehicle year, make, model, VIN, and date of loss

  • Salvage receipt from the salvage company that accepted the title to the vehicle

3  Salvaged

  • Junkyard receipt identifying vehicle year, make, model, VIN, and date of salvage

4  Registered out-of-state

  • Copy of out-of-state registration or title

5  Vehicle stolen

  • Statement from the insurance company providing the date the vehicle was stolen and the date it was declared unrecovered

6  Vehicle repossessed

  • Letter from the financing company stating the date the vehicle was removed and not recovered by you

  • Bill of sale or auction document

Registration Transfer

  • If the registration (license plate) was transferred to another vehicle, assessments on the old vehicle will not be prorated. You do not need to submit further documentation. The current bill should be paid in full, and a credit from the resulting over-payment will be applied against the replacement vehicle’s supplemental tax bill.

What Town Do I Pay My Motor Vehicle Tax?

  • Assessments are not prorated between Connecticut cities and towns. Where you reside on October 1 of the Grand List year is where you will receive a tax bill the following July.

  • Please update your mailing address and tax town with DMV as soon as you move to assure that the vehicle is sent to the correct town. DMV offers this service online at: https://portal.ct.gov/dmv/licenses-permits-ids/change-driver-license?language=en_US

Motor Vehicle Assessment Appeals

Motor Vehicle owners who wish to appeal the assessment on their vehicles must appear at the September meeting of the Board of Assessment Appeals. The Board of Assessment Appeals will meet during a scheduled day in September to hear appeals regarding motor vehicle accounts. The date and time of the meeting will be available at the end of August. Call the Assessor's office then to get that information.

Motor Vehicle appeal hearings are on a first come, first served basis only, no appointments will be given.

Important changes to what you can appeal: New Motor Vehicle Legislation Effective October 1, 2024, the State of Connecticut has changed the way motor vehicles are valued. Under CGS 12-71b(g)(2), for assessment years commencing on or after October 1, 2024, only the manufacturer's suggested retail price (MSRP) can be used to assess motor vehicle value. This means that factors such as high mileage, vehicle condition, salvage or rebuilt status, and similar considerations previously used are not grounds for appeal by law.