Personal Property

• Personal Property Declaration must be filed annually on or before November 1st.
•  Declarations submitted after November 1st, are considered late and will be subject to a 25 % penalty assessment.
• Declarations that have been submitted without a signature, will receive a 25 % penalty.
• If you have been granted an extension, and you have submitted your Declaration after the extension date given, a 25 % penalty will be applied.

•  You are responsible for filing a Declaration form with the town of Willington, annually. 
  • This applies to out of state guest's as well as in state guest's.
• Please be sure to include the year/make/length/model and Vin# if registered on your form, please provide the site number you are staying at, if available.  The more information you supply, will result in the most accurate assessment.

***The Assessor's office does recommend making a copy of your Declaration before you submit your Declaration form***  

     FAQ:

•  I already paid sales tax on my property. Is this a new requirement?
  • The sales tax is a state tax and the personal property tax is a local tax.  Connecticut law has required owners of taxable personal property to annually report property owned by them on October1st to the Assessor since 1949.
  • I did not receive a declaration in the mail.  Am I still required to report my property?
    • YES.  It is the responsibility of the property owner ( or lessee) to file a declaration.  The Assessor's office mails out declarations to all known owners of taxable personal property.  If you have not received a declaration form, please visit the bottom of this page and complete a declaration form.
• What if I chose not to file a personal property declaration form?
  • The Assessor shall prepare an estimated assessment on a declaration form for you with and add to it a (25%) non-filing penalty to that assessment.
• What if I think I am over - assessed?
  • You can appeal your assessment to the Board of Assessment Appeals.  Applications for appeals must be handed in by February 20th.  

• CGS Sec 12-41. Filing of declaration. (a) Definitions. “Municipality”, whenever used in this section, includes each town, consolidated town and city, and consolidated town and borough.
• (e) Penalty. (1) Any person who fails to file a declaration of personal property on or before the first day of November, or on or before the extended filing date as granted by the assessor pursuant to section 12-42 shall be subject to a penalty equal to twenty-five per cent of the assessment of such property; (2) any person who files a declaration of personal property in a timely manner, but has omitted property, as defined in section 12-53, shall be subject to a penalty equal to twenty-five per cent of the assessment of such omitted property. The penalty shall be added to the grand list by the assessor of the town in which such property is taxable; and (3) any declaration received by the municipality to which it is due that is in an envelope bearing a postmark, as defined in section 1-2a, showing a date within the allowed filing period shall not be deemed to be delinquent.
• CGS Sec. 12-43. Property of nonresidents. Each owner of tangible personal property located in any town for three months or more during the assessment year immediately preceding any assessment day, who is a nonresident of such town, shall file a declaration of such personal property with the assessors of the town in which the same is located on such assessment day, if located in such town for three months or more in such year, otherwise, in the town in which such property is located for the three months or more in such year nearest to such assessment day, under the same provisions as apply to residents, and such personal property shall not be liable to taxation in any other town in this state. The declaration of each nonresident taxpayer shall contain the nonresident's post-office and street address. At least thirty days before the expiration of the time for filing such declaration, the assessors shall mail blank declaration forms to each nonresident, or to such nonresident's attorney or agent having custody of the nonresident's taxable property, or send such forms electronically to such nonresident's electronic mail address or the electronic mail address of such nonresident's attorney or agent, provided such nonresident has requested, in writing, to receive such forms electronically. If the identity or mailing address of a nonresident taxpayer is not discovered until after the expiration of time for filing a declaration, the assessor shall, not later than ten days after determining the identity or mailing address, mail a declaration form to the nonresident taxpayer. Said taxpayer shall file the declaration not later than fifteen days after the date such declaration form is sent. Each nonresident taxpayer who fails to file a declaration in accordance with the provisions of this section shall be subject to the penalty provided in subsection (e) of section 12-41. As used in this section, “nonresident” means a person who does not reside in the town in which such person's tangible personal property is located on the assessment day, or a company, corporation, limited liability company, partnership or any other type of business enterprise that does not have an established place for conducting business in such town on the assessment day.