Motor Vehicle Assessment Information

THE FOLLOWING INFORMATION PERTAINS TO MOTOR VEHICLES ON:

2023 GRAND LIST TAXES DUE BY = JULY 1, 2024

2022 SUPPLEMENTAL GRAND LIST TAXES DUE BY = JANUARY 1, 2024

 **Supplemental bills are issued in December **

 THE TAXPAYER IS ALWAYS RESPONSIBLE FOR TIMELY PAYMENT ON ANY BILL BEING ADJUSTED. 

• If the bill is paid in full and subsequently adjusted, a request for a refund must be made in writing and can be submitted with documentation for adjustment.

From the section below entitled “What If My Vehicle Was…”, choose a category that best describes your situation and send the appropriate forms of proof to the Assessor’s Office via email at: [email protected] 

PLEASE NOTE:  A CT Department of Motor Vehicles cancelation of license plate does not show that you have disposed of the vehicle.  Therefore, additional forms of proof are required to support an adjustment

For Canceled plates:  Please take note that the CT DMV does not notify this office when plates are canceled. 

Some common questions and answers below:

• What period of time am I paying taxes on my Motor Vehicle(s)?
  • Motor Vehicle bills issued in July are for the time period of the previous October 1st through September 30th of the billing year.
• What period of time does my Motor Vehicle Supplemental Bill cover?
  • This bill represents the time period of when you registered your motor vehicle with the DMV to September30th.
• What is a Supplemental Motor Vehicle Bill?
  • This Bill is for  Vehicles that were registered with the DMV after October 1st but prior to August 31st of the following year.  You can expect a Supplemental bill to be issued in December which is due on January1st.
• "I never received a bill, why do I need to pay interest"?
  • Make sure you have updated your address with the DMV-if you have moved.  {CGS}12-130 " failure to receive a bill does not invalidate the tax"
• How is the Value of my motor vehicle determined?
  • Motor Vehicle pricing schedules are established by the State of Connecticut ( Secretary of the Office of Policy Management) 
  • Motor Vehicles are assessed with Standard price guidelines, National Automobile Dealers Association Value.  Average retail value is used at 70% of its value.
• What is a Mill rate?
  • The mill rate is the amount of tax payable per dollar of the assessed value of a property. The mill rate is based on "mills." It is a figure that represents the amount per $1,000 of the assessed value of the property, which is used to calculate the amount of property tax.
  • One mill:  is one dollar per $1,000 dollars of assessed value

• What if I think my assessment is not accurate?
  • You have the right  of an appeal to the Board of Assessment Appeals.  
  • Why do I get a bill when I no longer own this vehicle?
  • If you owned a vehicle as of October 1st, you are responsible for the following July bill.  If you disposed of the vehicle after October1st, you may receive an adjustment to your tax bill.
  • If I no longer reside in the state, why am I getting a bill?
  • If you were on the Grand List as of October 1st, you will receive a bill.  You will need to submit proof of out of state registration along with a canceled plate receipt.

• WHAT IF MY VEHICLE WAS... 
• SOLD/TRADED IN?
• A copy of the bill of sale with the year, make, model & Vehicle Identification number of the vehicle, as well as buyer’s signature.
• ** Please remember to keep a copy for yourself, this is your proof that you no longer own the vehicle**.
  • Please see Bill of Sale form at the bottom of this page

1. A copy of the new owner’s registration or the new owner’s title with the issue date, year, make, model & Vehicle Identification number of the vehicle.
2. A copy of your title showing transfer.
3. A letter from your insurance agent or company stating the date the insurance was canceled, the reason for cancelation and the year, make, model & Vehicle Identification number of the vehicle.
4. Trade-in Agreement: Please make sure this form has the date of transfer included.

• TOTALED / JUNKED?

Please submit a letter from your insurance agent or company stating that the vehicle was totaled, the date of the accident and the year, make, model & Vehicle Identification number of the vehicle.

Dated receipt from junk dealer to whom the vehicle was sold and the year, make, model & Vehicle Identification number of the vehicle. 

• Motor Vehicles  ~ REGISTERED OUT OF STATE?

Please submit a copy of the out of state registration OR title showing the issue date, year, make, model & Vehicle Identification number of the vehicle. 

Please note that if you register your motor vehicles in another state, while you are domiciled in the Town of Willington, you will be required to declare your motor vehicles on a Personal Property Declaration form as Personal Property. Connecticut General Statue: 12-71b(g) ( Please see our Personal Property section )

       *Taxation of motor vehicles not registered on the Assessment date -Assessment procedure-Tax date due:

Any motor vehicle which is not registered in this state shall be subject to property tax in this state if such motor vehicle in the normal course of operation most frequently leaves from and returns to  (or) remains in one or more points within this state; and such motor vehicle shall be subject to such property tax in the town within which such motor vehicle in the normal course of operation most frequently leaves from and returns to or remains; provided when the owner of such motor vehicle is a resident in any town in the state; it shall be presumed that such motor vehicle most frequently leaves and returns to or remains in such town unless evidence ; satisfactory to the Assessor in such town is submitted to the contrary.

• STOLEN?
• A statement from your insurance agent or company stating that vehicle was stolen and not recovered, date of theft and the year, make, model & Vehicle Identification number of the vehicle.
• TAXED IN WRONG TOWN?
• If you lived in a different Connecticut town on October 1, 2022 please provide:
• Proof of residency prior to October 1 in form of: Field Card, Voter Identification Card OR Lease
• REPOSSESSED?
•  Please submit a Letter from the finance company stating the date vehicle was taken and that it was not redeemed by you and the year, make, model & Vehicle Identification number of the vehicle.
• Copy of bill of sale or auction papers that shows the year, make, model & Vehicle Identification number of the vehicle and date of sale.
• Donated or Gifting a Motor Vehicle
  • Please see Gifting form at the bottom of this page
•  Please submit a Letter from a charitable organization on the organization’s letter head, stating that the vehicle was donated, the date of the donation and the year, make, model & Vehicle Identification number of the vehicle.
• WHAT IF MY LICENSE PLATES WERE TRANSFERRED TO MY NEW VEHICLE?
• If you transferred your plates to a new vehicle, you are not entitled to an adjustment.  In essence, the adjustment follows the license plate.  The original bill for the old vehicle should be paid.  A supplemental list will generate a bill for the new vehicle with a credit for the period that the old vehicle was no longer owned.

• REGISTERED MY CAR AFTER OCTOBER 1st ?
• Vehicles registered after October 1st, of the given year but prior to August 1st, will be on the supplemental motor vehicle list, as described below. 

Supplemental bills are mailed mid-December and are due January 1st,. Motor vehicle taxes are prorated from the month registered through September 30th at the following percentages of assessed value:

DEADLINE FOR PRESENTATION OF PROOF FOR ADJUSTMENT

CT Department of Motor Vehicles does not inform towns when plates are returned nor when vehicles are sold, registered out of state or otherwise disposed of.  It is the taxpayer’s responsibility to provide the required documentation within the time limits as provided under applicable CT law.

Taxpayer failure to provide all forms of proof for adjustment within the 27 months of the assessment date forfeits the right to an adjustment of the bill by CT law (12-71c.)

Anyone claiming to be aggrieved by the actions of the Assessor has the right to an appeal before the Board of Assessment Appeals.

Please note:  All Applications for an appeal to the Board must be submitted to the Assessor's office by February 20, 2024 @ the close of Business.

Appeals must be presented to the BAA at one of its March or September meetings.  The BAA meets in September every year to solely discuss motor vehicle appeals.  All other matters will be discussed at the March meeting.

March Meeting:   for Real Estate matters on the Grand List of October 1, 2023.

Please fill out the required application form and either deliver it to the office in person or email your application to [email protected]

Date:  March,11 2024

Time: Start time : 6:00pm 

Location: 40 Old Farms Road ~ Common Room

September's motor vehicle session information below: 

Please fill out the required application form and either deliver it to the office in person or email your application form to [email protected]

Date: September 09, 2024

Time: 6:00pm

Location: 40 Old Farms Road ~ Common Room  

You will receive a written scheduled appointment to appear.  Failure to appear may result as a denial of your claim.

Notice of the boards decision will be mailed to the property owner.  All minutes will be filed with the town Clerk's office. 

Questions about the motor vehicle appeal process should be directed to the Assessor's Office, please email: Nsnyder@willingtonct.gov.

Or, please feel free to contact the Assessor's office @ 860-487-3122. 

• CLAIMED EXEMPT DUE TO ACTIVE MILITARY SERVICE
• Out-of-state residents who are based in Connecticut must file Soldiers & Sailors Civil Relief Act form annually with the Assessor's Office. Residents of Connecticut based out of state must file Active Duty form annually with the Assessor's Office. 

Department of Motor Vehicles

Please see a list of Contact information pertaining to the DMV at the bottom of this page.

If you have any questions, please contact the Assessor’s Office at:

Kara J Fishman: CCMA ll, MAl ~ [email protected]

Nicole Snyder ~ Assistant Assessor ~ Nsnyder@willingtonct.gov

Mondays 8:00 am - 6:00pm

Tuesday through Thursday 8:00am - 4:00pm

Fridays:  Closed

860-487-3122