Motor Vehicle
Beginning with the October 1, 2024 Grand List, motor vehicles are valued based on the MSRP in year of manufacture with a fixed depreciation schedule applied to provide consistent depreciation. Market value, or an Average Retail value, is no longer utilized in determining the value of a motor vehicle. Vehicles over twenty years of age that have a Classic or Historical plate will be given a $500.00 fixed assessment per CGS §12-71.
Regular Motor Vehicles
- All motor vehicles registered on or before October 1 result in an assessment and tax bill the following July.
- Assessment is for ownership from October 1 through September 30 of the following year.
Supplemental Motor Vehicles
- If a registration was transferred to a new vehicle from an old vehicle, credit will be given on the new vehicle and further adjusted by the number of months of ownership. It is required to pay the July bill for the “old” vehicle in full, as credit will be issued on the Supplemental bill issued for January 1 next following the end of the Grand List.
- Supplemental bills are an assessment for the portion of the year that the vehicle is owned.
- Supplemental motor vehicle list includes vehicles registered after October 1 through September 30.
Disposed of a Motor Vehicle?
A motor vehicle that had been sold, junked, totaled or registered out of state after October 2, 2025 may be able to be adjusted. The DMV does not notify a town when registrations are cancelled until the next following Grand List. Because cars are taxed as property, whether they are registered or unregistered, taxes must be paid on the motor vehicle until its registration is cancelled and proof of disposal are both submitted to the assessor.
The bills issued for July 2026 are for vehicles registered from October 1, 2025 through September 30, 2026. If you no longer own a vehicle for which you have received a bill and the registration was cancelled, in order to pro-rated the bill copies of the canceled plate receipt and documentation indicating what happened to the vehicle is required. (See the list of acceptable forms of proof below.) If the registration is not canceled or not used on another vehicle, the DMV will continue to list that vehicle as having a valid plate and continue to include it on the tax rolls.
Leased Vehicles
If you have purchased or terminated your leased motor vehicle, please provide the Assessor’s Office with the proper documentation so that the tax bill may be adjusted in a timely manner. If you purchased ownership of the leased vehicle it must be updated with the DMV to ensure ownership is correct and taxed accordingly.
Please note that the DMV DOES NOT notify this office when a plate is canceled.
Forms:
Active Duty MV Exemption Form
