Motor Vehicle Assessment Information

THE FOLLOWING INFORMATION PERTAINS TO MOTOR VEHICLES ON:

2024 GRAND LIST TAXES DUE BY = JULY 1, 2025

2024 SUPPLEMENTAL GRAND LIST TAXES DUE BY: 
****NEW FOR GL 2024****  If a motor vehicle was registered October 2, 2024 - April 30, 2025, supplemental tax bills are due July 1, 2025. 
If the motor vehicle was registered May 1, 2025 - September 30, 2025, supplemental tax bills are due January 1, 2026.

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 only shows a vehicle is no longer registered.  If you want a pro-rated bill, additional proof of disposal is required to support an adjustment.  Please note that the CT DMV does not notify this office when plated 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 September 30th.

• "I never received a bill, why do I need to pay interest"?
  • The vehicle owner is responsible for payment of a vehicle tax, regardless of whether they receive a tax bill.  Reasons for not receiving one include an expired registration or a wrong address.  Make sure you have updated your address with the DMV and the Assessor's Office if you have moved.  CT General Statute 12-130:  "Failure to send out or receive any such bill of statement shall not invalidate the tax."
     

• How is the Value of my motor vehicle determined? ****New for 2024 Grand List*****

  • Motor vehicles are priced on a declining percentage of the MSRP in the year manufactured.  For vehicles manufactured in 2024 or newer, the assessment is based on 85% of the MSRP.  Values decrease by 5% annually until year 15 where the assessment is based on 15% of the MSRP.

  • There are no adjustments for condition of the vehicle, type of title (e.g., rebuilt/salvage) or mileage. 

• What if I think my assessment is not accurate?
  • You have the right  to appeal the MSRP of the vehicle to the Board of Assessment Appeals.  
  • Appeals must be submitted to the BAA for their March or September meeting only in the year of assessment.  

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.
• 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.
• A copy of your title showing transfer.
• Trade-in Agreement: Please make sure this form shows the VIN of the vehicle traded-in and the date of transfer included.

TOTALED / JUNKED:

• 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. 

REGISTERED OUT OF STATE:

• A copy of the out of state registration OR title showing the issue date, year, make, model & Vehicle Identification number of the vehicle. 
• 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 an unregistered motor vehicle.

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, 2024 please provide:
• Proof of residency prior to October 1 in form of: Property Card, Voter Identification Card OR Lease

REPOSSESSED:

•  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 OF GIFTING A MOTOR VEHICLE:

• Donation form at the bottom of this page
•  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.

LICENSE PLATES WERE TRANSFERRED TO A 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.

DEADLINE FOR PRESENTATION OF PROOF FOR ADJUSTMENT

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.)

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. There is an application that needs to be submitted with proof of active duty status.

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

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