Motor vehicles are assessed at seventy percent of their average retail value on the October 1st assessment date. Vehicles which have active registrations appear on the October 1st Grand List and are taxed for the time period from October 1st to September 30th of the following year. These bills are due in July next following the October 1st assessment date. Vehicles registered after October 1st but prior to August 1st appear on the Supplemental Grand List and are taxed from the month they are registered to September 30th. These bills are due the following January.
If a vehicle has been disposed of during the described period, an owner may apply for an adjustment to their tax bill. The required documentation (see below) must specifically identify the vehicle in question by make, year and identification number, and the date of the transaction. Two (2) forms of proof are generally required.
A plate receipt from the Department of Motor Vehicles indicating the cancellation of the registration AND IN ADDITION TO THE PLATE RECEIPT, any one of the following:
For Sold or Junked Vehicles
- A copy of the bill of sale.
- A copy of the canceled title.
- A receipt from the junk dealer.
- A copy of the original registration of the person to whom the vehicle was sold.
For Stolen or Totaled Vehicles
- A police report which indicates that the vehicle was stolen and not recovered.
For a vehicle that is not insured for collision, two of the following forms of proof are required:
- A copy of the accident report.
- A letter from the junk dealer to whom this vehicle was sold.
By state statute, you pay the town where you resided as of October 1st. There is no provision for pro-rating the bills between towns in Connecticut. You must change your address with Department of Motor Vehicles (DMV) for all of your vehicle registrations. You can obtain a change-of-address form from the DMV site.