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
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 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:
October 1, 2019 Grant List: December 31, 2021
October 1, 2018 Grand List: December 31, 2020
October 1, 2017 Grand List: December 31, 2019
October 1, 2016 Grand List: December 31, 2018