Personal Property
Since November 1st falls on a weekend, the deadline to file the 2025 Declaration of Personal Property is Monday November 3, 2025.
The 2025 Declaration of Personal Property is available HERE.
For Online Filers:
Online filing is available October 1st through November 3, 2025. After November 3rd, use the downloadable declaration form below. On line filing is available only to businesses that have received an online filing letter with access code.
PLEASE CLICK HERE TO FILE PERSONAL PROPERTY ONLINE (Available Oct 1)
2025 Personal Property Declaration
2025 Declaration of Personal Property - Motor Vehicle
2025 Personal Property Declaration – Manufacturing Manchinery and Equipment Exemption Claim
2025 Itemized Listing of Manufacturing Machinery and Equipment
Farm Exemption Form Machinery, Horses or Ponies
Farm Exemption Form for Farm Buildings
How to Declare:
- Owners:
- Non-Connecticut registered motor vehicles
- Unregistered motor vehicles
- Horses, ponies and thoroughbreds
- Mobile manufactured home: not assessed as real estate.
- Businesses, occupations, farmers, and professionals must declare:
- Taxable Property Information.
- Lessee’s Report, declares any leased, borrowed, consigned, stored or rented equipment in your possession.
- Lessor’s Report, declares leased, consigned, loaned, or rented equipment to another business.
- Detail Listing of Disposed Assets.
- Lessors:
- Taxable Property Information.
- Lessor’s Report, declares leased, consigned, loaned, or rented equipment to another business.
- Personal Property Declaration must be filed annually on or before November 1st (CGS §12-41).
- All Declarations must be signed and sworn to.
- Commercial and cost information is not open to public inspection.
- All data reported should be:
- Actual acquisition costs including any additional charges for transportation and installation. These costs, less the standard depreciation will determine the net depreciated value.
- All assets that may have been fully depreciated, written off, or charged to expense but are still owned.
- Reports are to be filed on an assessment year basis of October 1. Acquisitions between October 2 and December 31 apply to the next year. (i.e. acquisition made November 13, 2020 is reported in the year ending October 1, 2021).
- Computerized filings are acceptable as long as all information is reported in the prescribed format.
- If you disposed of or transferred a portion of the property included in last year's filing, complete the Reconciliation of Fixed Assets and the Detailed Listing of Disposed Assets.
- If you no longer own the business, you do not need to complete this declaration. You must however provide information related to the new owner and/or the date the business ceased. Otherwise, the Assessor must assume that you still own taxable personal property and have failed to declare it.
- When a declaration is not timely filed or a declaration is not signed and sworn to, a 25% penalty is applied to the total assessment.
- When declarations are submitted after November 1 and an extension has not been granted (see Extensions below), a 25% penalty is applied to the total assessment. Mailed declarations must have a U.S. postmark of November 1 or before.
- When an extension is granted (see Extensions below) and the declaration is not filed by the extension deadline, a 25% penalty is applied to the total assessment.
- When omitted property is discovered, the 25% penalty is applied to the difference in the assessed value as determined by the results of the discovery, and the assessment as determined by the originally filed declaration.
- Declarations filed with “same as last year” are INSUFFICIENT and shall be considered an incomplete declaration subject to a 25% penalty.
- A Personal Property Declaration not filed will result in a value determined by the Assessor, plus a 25% penalty will be applied to the total assessment.
- There are a number of exemptions available:
- Mechanics Tools
- Farming Tools
- Commercial Fishing Apparatus
- Horses/Ponies
- Water Pollution or Air Pollution control equipment
- Farm Machinery
- Distressed Municipality/Enterprise Zone/Enterprise Corridor Zone
- New Manufacturing machinery and equipment
- Some exemptions require an additional application in order to receive that exemption.
- The extension to file the Personal Property Declaration, if granted, does not apply to all required exemption applications. Check with the Assessor’s Office.
- The owner(s) must sign the declaration.
- The owner’s agent may sign the declaration. However, the declaration must then be duly sworn to and notarized.
- Corporate officers signing for their corporations must have the returns properly sworn to and notarized; or provide the Assessor with a statement bearing the corporate seal and signed by the corporate secretary setting out the office held by the signer of the declaration and dates office held.
Failing to file by November 3rd will result in a 25% penalty.
If you need an extension of time to file, contact our office in writing prior to November 3rd.
An extension for good cause may be granted at the sole discretion of the Assessor.
Telephone: (860) 291-7260
Hand deliver or mail the Declaration to:
Town of East Hartford
Assessor’s Office
740 Main Street
East Hartford, CT 06108
