Motor vehicles are subject to a local property tax under Connecticut state law, whether unregistered or registered out of state, but located in Ellington. A Personal Property declaration to report these vehicles will be sent in September.
Motor Vehicle Assessment
The uniform assessment date is October 1st in Connecticut. Motor vehicles registered on October 1st will be part of the October 1st Regular Grand List with taxes due the following July 1st.
Supplemental Motor Vehicles
Vehicles registered after October 1st, but prior to August 1st, will be a supplement to the October 1st Grand List. These vehicles are assessed according to the month registered through September 30th. These bills are due January 1st.
Updating Your Tax Bill
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 must specifically identify the vehicle in question by make, year and identification number and the date of the transaction.
Statutorily, a proration of a motor vehicle tax bill is adjusted on a monthly basis, not per diem, based on the assessment calendar year October 1 through September 30.
If the vehicle is replaced by another using the same registration plates, a credit will be applied automatically to your Supplemental Tax bill next January.
Please note that a Plate Return Receipt from the CT Dept. of Motor Vehicles alone does not prove disposition of a vehicle. Below is a listing of the acceptable types of proof required in addition to a copy of your plate return receipt.
SOLD, TRADED-IN OR DONATED
1. A copy of the bill of sale with year, make, model, VIN number, and buyer’s information including signatures of both seller and buyer.
2. A copy of the new owner’s registration or title.
3. A copy of your title showing transfer of vehicle.
4. A copy of the dealer’s bill of sale showing trade-in and new plates issued. (See Transfer of Plates below).
5. A letter from your insurance agent/company including date of cancellation, the vehicle information, and the reason for cancellation.
6. A letter from the charitable organization on their letterhead, stating the vehicle information and date of donation.
TOTALED OR JUNKED
1. A letter from your insurance agent/company stating that the vehicle was totaled, the date of the accident, and the vehicle information.
2. Dated receipt from junkyard dealer where vehicle was disposed, including the vehicle information.
A letter from the insurance company stating the vehicle was stolen and not recovered, including date of theft and vehicle information.
1. A letter from the finance company stating the vehicle was taken and not redeemed by you, or
2. A copy of the bill of sale or auction papers that state the date of sale and vehicle information.
REGISTERED OUT OF STATE
A copy of the out of state registration or title showing issue date and vehicle information.
TAXED IN WRONG TOWN
If you lived in a different Connecticut town on October 1, provide proof of residency, such as the property record card for your home, or lease for rental property. You will also need to correct your address and tax town with the Dept. of Motor Vehicles; forms are available in our office or at www.ct/dmv.
Tax bills are not prorated between towns. For example, if you were in Ellington on October 1, but moved on November 1 to another town, you will still pay taxes to Ellington in July.
TRANSFER OF PLATES TO NEW VEHICLE
If you transferred your plates to a new vehicle, you are not entitled to an adjustment at this time. The adjustment follows the plate, and you will receive the credit towards your new vehicle on the supplemental grand list due in January. It is not required to provide proof of the sale or trade-in of the vehicle; the DMV notifies us of the plate transfer to a different vehicle via a supplemental bill credit. The original bill you receive in July for the old car should be paid in full.
UNREGISTERED MOTOR VEHICLES
A vehicle that is no longer registered with the CT Dept. of Motor Vehicles is still considered taxable personal property. Motor vehicle tax in Connecticut is based on ownership, not registration or road use.
You will receive a Personal Property declaration to report your unregistered vehicles in September.
All documents must indicate the date of disposition and reference the Vehicle Identification Number.
Providing verification of an earlier date of disposition than the plate receipt will allow adjustment to the earlier date.
Please note that in accordance with Connecticut General Statute, the deadline for filing for property tax credits is as follows:
Information regarding real estate including ownership, assessment, deed reference, sales data and parcel and building information is available in the Assessor's Office. There is 1 public access terminal in our office from which the information can be accessed.
A sales book, which contains data on recent sales of properties, provides information for appraisers, realtors, and the general public.
Business Personal Property
Business Personal Property is everything other than Real Estate that has value by itself. It would include things such as:
- Computer equipment
- Leased equipment
- Leasehold improvements
- Non-registered motor vehicles
- Vending machines
- Video tapes
- Any other equipment used in a business or to earn income
Owners of Personal Property are required to file a Personal Property Declaration Form with the Assessor annually on or before November 1st in accordance with Section 12-41 of the Connecticut General Statutes. All owners or lessors of tangible personal property except registered automobiles, airplanes and boats are required by statute to file with the Assessor during the month of October.
The deadline for filing a timely declaration is November 1. When a declaration is not filed by November 1, the Assessor's Office is required to place an assessment on the property as per Section 12-42 of the Connecticut General Statutes. Undeclared tangible personal property is subject to an estimation and a 25% Penalty. Public Act 96-224 allows an extension of not more than 45 days for good cause. It is necessary to request an extension in writing to the Assessor by November 1.
Manufacturing Machinery & Equipment Exemption
Connecticut General Statutes Sec. 12-81 (72) provides for a 5-year 100% property tax exemption for certain manufacturing machinery and equipment. New and "newly-acquired" used manufacturing machinery and equipment is eligible for this exemption, provided it was acquired (by purchase, lease or self-construction) on or after October 2, 1993. Such machinery and equipment must be used for manufacturing purposes. It must also be tangible personal property defined in #168(e) of the IRS Code as either 5-year or 7-year property.
The application for this exemption is included in the Personal Property declaration and must be filed by October 31.
Important change effective October 1, 2006: Legislation passed in 2006 (Public Act 06-186) expands on the exemptions for Manufacturing Machinery and Equipment. This legislation allows a property tax exemption for certain machinery and equipment that is 6 years old or older as of October 1, 2006. Requirements and instructions are included in the Personal Property Declaration.
Farm Machinery Exemption
Applications for exemption of Personal Property must be filed with the Assessor prior to November 1 this year. A farming operation may be defined as an active agricultural concern from which is derived at least $15,000 in gross sales, or incur at least $15,000 in expenses related to such farming operation during the previous calendar year. Livestock will continue to be totally exempt from taxation if the required exemption application form M-28 is filed with the Assessor on or before November 1 in accordance with Section 12-91 of the Connecticut General Statutes. The applications for these exemptions are included in the Personal Property declaration.
The declarations are mailed to existing businesses in October. If you have not received a declaration and require one, please email the Assessor's Office.