Motor vehicles are subject to a local property tax under Connecticut state law, whether registered or not

MOTOR VEHICLES

Motor vehicles are subject to a local property tax

under Connecticut state law, whether registered or

not. If you do not register a motor vehicle but

retain ownership, you must annually file a

personal property declaration form with your

assessor between October 1 and November 1.

MOTOR VEHICLE ASSESSMENTS

Motor vehicles are assessed according to State

Statutes at 70% of the average retail value.

The uniform assessment date is October 1 in

Connecticut. Motor vehicles registered on October

1 will be part of the October 1

Grand List. Vehicles

registered after October 1, and prior to the next

August 1, will be assessed in a supplement to the

October 1 Grand List.

ASSESSMENT APPEALS

Assessment appeals should first be directed to

your assessor and then to the local Board of

Assessment Appeals. The Board of Assessment

Appeals meets during the months of March and

September. The September meeting is solely for

appeals relating to motor vehicle assessments

appearing on the preceding October 1 Grand List.

Appearance before the Board of Assessment

Appeals is required in order for the Board to

consider the 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 your hearing. (The

March meeting is for real estate and personal

property assessment appeals.)

SUPPLEMENTAL MOTOR VEHICLE

ASSESSMENTS

Supplemental motor vehicle assessments are for

vehicles that were registered after the October 1

Grand List date and prior to the following August

1. These 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 are available for those

vehicles that are:

1) Sold

2) Totally damaged / junked

3) Registered out of state

4) Stolen, not recovered

5) Repossessed

This credit is available only if the owner

provides acceptable documentation to the

assessor’s office by December 31 two years

following the original assessment date. For

example, for a car assessed on October 1, 2011, all

required documentation must be provided to the

Assessor by December 31, 2013.

ACCEPTABLE PROOF FOR MOTOR VEHICLE

ASSESSMENT CHANGES

THE ASSESSOR’S OFFICE REQUIRES A PLATE

RECEIPT, WHICH YOU MUST OBTAIN FROM

CT DEPARTMENT OF MOTOR VEHICLES.

THIS INDICATES THAT THE VEHICLE’S

REGISTRATION HAS BEEN CANCELLED OR

THE PLATES HAVE BEEN LOST OR STOLEN.

WE REQUIRE A PLATE RECEIPT IN

ADDITION TO ONE MORE

SUBSTANTIATING DOCUMENT LISTED

UNDER A SPECIFIC TRANSACTION:

VEHICLE SOLD:

(a) A copy of a duly executed bill of sale. It is the

seller’s obligation to provide a copy of the signed

bill of sale, ALONG with the plate receipt, OR

(b) A copy of the vehicle’s signed transfer of title,

ALONG with the plate receipt, OR

ALONG with the plate receipt.

VEHICLE TOTALED:

(a) A letter from your insurance company or agent

(on company letterhead) that identifies the owner

and the vehicle, states that the car was totaled, and

the date of loss, ALONG with the plate receipt. If

you did not return the plates to DMV, you must file

a lost or stolen plate form, OR

(b) Receipt from the junkyard that accepted title to

the vehicle, ALONG with the plate receipt. If you

did not return the plates to DMV, you must file a

lost or stolen plate form.

VEHICLE REGISTERED OUT OF STATE:

A copy of the original registration in another state

or out-of-state title, ALONG with the plate receipt.

VEHICLE JUNKED:

A junkyard receipt identifying the vehicle and date

it was junked, ALONG with the plate receipt.

VEHICLE STOLEN:

A statement from your insurance company or agent

stating that the vehicle was stolen and not

recovered, ALONG with the plate receipt. If you

did not return the plates to DMV, you must file a

lost or stolen plate form with DMV.

VEHICLE REPOSSESSED:

(a) Letter from the finance company stating the date

the vehicle was taken and that it was not recovered

by you, ALONG with a plate receipt, OR

(b) A copy of the bill of sale or auction papers,

ALONG with a plate receipt.

VEHICLE TRADED IN (and license plate

cancelled):

Copy of purchase agreement identifying the trade-

in vehicle, ALONG with the plate receipt.

REGISTRATION (PLATE) TRANSFER:

If the registration (PLATE) on this vehicle was

transferred to another vehicle, the current bill is not

adjustable, and the bill is due in full. A

supplemental bill will be sent in December. This

bill will note and apply all credits due between the

“old” vehicle and the “new” vehicle.

IF TAXED IN WRONG TOWN:

Proof of residency prior to October 1, such as

electric or phone bill, or lease agreement.

Assessments are not prorated between towns

within Connecticut. Where you reside on October

1 is the town that taxes you for that Grand List

year.

WE DO NOT ACCEPT POLICE REPORTS OR

DIVORCE DECREES

All forms of proof presented are subject to the

approval of the Assessor.

MOTOR VEHICLES EXEMPTIONS

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 for

applications to complete and file to meet statutory

filing deadlines when applying for these benefits.

Municipal taxes on motor vehicles owned by active

duty service members:

1. Out of state residents stationed in CT on military

orders must file a Soldiers’ and Sailors’ Civil Relief

Act form with the Assessor’s office to be exempt

from paying property taxes.

2. Residents of CT must file an Active Duty form

annually with the Assessor’s office by December 31

of the year the bill is due. Only one car owned by

the service member is eligible for full exemption. If

the resident has a second motor vehicle, a $1,500

assessment exemption form must be filed annually

before October 1 of the Grand List year with the

Assessor’s Office.

BLIND EXEMPTION

CT law provides for a $3,000 property tax

exemption for persons who are legally blind. Proof

of blindness by a qualified medical practitioner

must be presented to the Assessor prior to

January 31.

TOTALLY DISABLED EXEMPTION

CT law provides for a $1,000 assessment exemption

for persons who are receiving benefits from the

Social Security Administration for total and

permanent disability. Totally disabled persons

receiving retirement or disability benefits

maintaining requirements comparable to those of

the Social Security Administration may also be

eligible for this exemption. Proof of total disability

must be presented to the Assessor prior to

January 31. Check with your Assessor as to

acceptable proof of disability.

RETROFITTED MOTOR VEHICLE EXEMPTION

A local-option exemption is available with respect

to a motor vehicle that has been modified to

accommodate the owner’s disability or for the

disability of the owner’s child

Antique Affidavit

CT law provides for an application for antique,

rare or special interest vehicles to be filed with

the assessor’s office. Owners may file for a

$500 assessment on passenger vehicles,

combination vehicles & motorcycles 20 years

& older. Applications are available online or at

the assessor’s office.

KNOW YOUR MUNICIPAL

TAX OBLIGATIONS

MOTOR VEHICLE

PROPERTY TAX

HIGHLIGHTS

Office of the Groton Assessor

Town Hall

45 Fort Hill Rd.

Groton, CT 06340

Phone: (860) 441-6660

Fax: (860) 441-6678

2013