Motor Vehicle Property Tax

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

Motor Vehicle Assessments
Motor vehicles are assessed according to State statutes at 70% of the Clean Retail value through the use of the NADA Guides and other resources.

The uniform assessment date is October 1st in Connecticut.  Motor vehicles registered on October 1st will be part of the October 1st Grand List.  Vehicles registered after October 1st, but prior to August 1st, will be a supplement to the October 1st Grand List.

Supplemental Motor Vehicles
Supplemental motor vehicles are vehicles that were not registered on October 1st, but were registered subsequent to October 1st and prior to August 1st. 

Motor vehicle assessments are prorated from the month registered through September at the following percentages of assessed value:

MonthPercentMonthPercent
October100%March58.3%
November91.7%April50.0%
December83.3%May41.7%
January75.0%June33.3%
February66.7%July25.0%

Motor Vehicle Tax Credits
Motor vehicle tax credits (prorate adjustments) are provided for those vehicles which are:     
       
1) Sold
2) Totally damaged
3) Registered out of state
4) Stolen not recovered
5) Repossessed

This credit applies only to the current year and one-year prior.

Vehicles which are disposed of are entitled to the following credit percentages of assessed value.

MonthPercentMonthPercent
October91.7%April41.7%
November83.3%May33.3%
December75.0%June25.0%
January66.7%July16.7%
February58.3%August8.3%
March50.0%  

Deadline for Presentation of Proof for Adjustment
The proof for adjustments (prorates) of motor vehicles regular list must be presented within 26 months of the assessment date.  Example:  the owner of a vehicle with a bill with an assessment date of October 1, 2019 has until December 31, 2021 to present all proofs of disposal. 

Click here for a listing of Acceptable Forms of Proof for Motor Vehicle Adjustments for a listing of appropriate documents.

Taxpayer failure to provide all forms of proof for the adjustment within the 26 months of the assessment date forfeits the right to an adjustment of the bill by CT law (12-71c).