Motor Vehicle Information

Throughout Connecticut, motor vehicles are assessed at 70 percent of their average retail value as of the October 1st assessment date. Vehicles with active registrations appear on the motor vehicle Grand List and are taxed from October 1st to September 30th of the following year. 

Vehicles that are Sold, Totaled, Junked, Traded in: If a vehicle was disposed of during the grand list period there may be an adjustment due if proper documentation is provided to the Assessor's office in a timely manner.* The CT DMV does not notify us if you cancel your registration. Two forms of proof must be provided for any adjustments - this means cancellation of the registration alone is not enough. The documentation must identify the vehicle by year, make, model, and VIN and must include the date of the transaction. See below for acceptable forms of proof.

Registrations transferred to another vehicle:  If the plate/registration was transferred to a vehicle which is of equal or higher value, a credit will be applied to the supplemental tax bill and you do not need to supply documentation. Supplemental bills are payable in January. If you chose to pay only the first installment of the regular grand list bill, the second installment is also due in January because the second installment is part of the full year bill for the 'old' vehicle. Credit is issued on the supplemental bill for the transfer of plate/registration and is shown on the tax bill. If you think the replacement vehicle is of lesser value, please contact us.

Registrations after October 1st: New registrations dated after October 1st will generate a supplemental bill for that portion of the year to get you 'caught up' with the regular grand list tax cycle. Bills for the new vehicle or new registration are issued as a supplemental bill in January, but it takes some time before you see the supplemental bill. For example, if a vehicle is registered October 5, 2023 the supplemental bill wouldn't be payable until January 2025 for the balance of the 2023 grand list. 

Out-of-State registrations: Vehicles housed in and used in Connecticut are taxable as personal property and should be reported to the Assessor's office to be properly assessed. If you have permanently moved out of state, established residency and registered the vehicle in that state, you may be due a credit. Forward a copy of the new registration and cancellation of the CT DMV registration for review. 

Acceptable Forms of Proof for Assessment Changes

The documentation can be emailed to the assessor's office!  KMills@tollandct.gov or KVaiciulis@tollandct.gov

1. Cancelled plate receipt: Cancelling the registration can be done online in most instances. Check out this link, https://portal.ct.gov/dmv/vehicle-services/cancel-registration-plates. IN ADDITION to the CT DMV plate cancellation receipt we also need a copy of one of the following:
2. Bill of Sale: Must identify the vehicle, seller and date of sale. Click this link for a bill of sale or find one on the bottom of your registration.
3. Transfer of Title: The seller must provide the Assessor's office with a copy of the front of the title and the signed and dated transfer of title on the back, as well as the cancelled plate receipt.
4. Out-of-State Registration: Proof of residency in another state and a copy of the out-of-state registration, which includes the date of registration, must be provided to the Assessor's office along with the cancelled plate receipt.
5. Stolen Vehicle: A statement from your insurance company indicating that the vehicle was stolen and not recovered. A lost or stolen plate form must be filed with the DMV if you are unable to cancel the registration online, a copy of which must be provided to the Assessor's office.
6. Totaled: A statement from your insurance company indicating that the vehicle was totaled. The documentation must identify the vehicle by year, make, model, and VIN and must include the date of total loss. A copy of the cancelled registration must be provided to the Assessor's office.
7. Junked Vehicle: A statement from the junkyard that identifies the vehicle by year, make, model, and VIN must be provided in addition to the cancelled plate receipt.
8. Trade-In Vehicle: A copy of the purchase agreement identifying the trade-in vehicle and its cancelled plate receipt must be provided to the Assessor's office

*PLEASE NOTE:  In accordance with Connecticut General Statute 12-71c, the deadline for filing for property tax credit is as follows:

10/1/22 Grand List - December 31, 2024 deadline
10/1/21 Grand List - December 31, 2023 deadline
10/1/20 Grand List - December 31, 2022 deadline

Non-registered vehicles are taxable and must be declared as personal property each October.