Motor Vehicles

Section 12-71 of the Connecticut General Statutes allows for the taxation of personal property including motor vehicles, which are chattels within the meaning of the law.

  • Motor vehicle assessments are based upon 70% of average retail value as determined by NADA (National Automobile Dealers Association)
  • If you feel the value of your vehicle does not represent average retail value, you may appeal your assessment with the Board of Assessment Appeals
  • The assessment date is October 1 in Connecticut. Motor vehicles registered on October 1st will be part of the October 1st Grand List and will generate a tax bill in July the following year
  • When you receive a tax bill, the bill is for nine months behind and three months ahead
  • Vehicles registered between October 2 and July 31 will be listed on a Supplemental Motor Vehicle. The due date for the Supplemental list bill is January 1st the following year
  • Connecticut does not prorate between towns
  • Even if your vehicle is no longer registered, you are still required to pay taxes on your vehicle