Personal Property
All personal property declarations and forms can be found at the bottom of the page. 2025 Grand List forms will be available on 9/22/2025.
A little information on Property Assessment and Taxation
There are two classes of property that are subject to taxation: real property and personal property. Whether something is considered real property or personal property depends on a simple question. Can you physically move it?
Real property includes land and improvements that are permanently attached to land. That is why you sometimes hear land referred to as "real estate" or "realty". While materials such as wood,metal or other building materials are not real property on their own, they can become real property if they are attached to land.
Personal property is all property not classified as real property. It includes, but is not limited to, machinery, equipment, furniture, fixtures, and registered and non-registered motor vehicles. Personal property owned by business enterprises and certain personal property owned by residents (such as horses and unregistered campers) is taxable in Connecticut.
All owners of taxable personal property are required to file declarations of such property with the Assessor's office of the town where the property is located on the October 1st assessment date or with the Assessor of the town where the property has established situs in accordance with the " three month rule". This requirement applies to residents CGS (12-41) and non- residents CGS (12-43) of the municipality where the property is located.
We mail Personal Property Declarations to all non-residents and to residents as a courtesy every year in the Fall. If you have not received a declaration, print one using the PDFs at the bottom of this page. It is the property owner's responsibility to complete and submit a declaration every year before November 1st.
CT General Statute Sec. 12-41. Filing of declaration
- Personal Property Declaration must be filed annually on or before November 1st. For the 2025 GL, the deadline is November 3, 2025.
- 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 to file, and you submit your Declaration after the extension date, a 25 % penalty will be incurred.
All persons conducting business must furnish information pertaining to their business, including the following items:
Owners:
• Non-Connecticut (out of state) registered motor vehicles
• Unregistered motor vehicles
• Horses, ponies and thoroughbreds
• Mobile manufactured home: not assessed as real estate.
• All business personal property including equipment, furniture, electronic equipment, machinery, pipes, leasehold improvements, construction and off-road vehicles, tanks, etc.
• Lessee’s Report, declares any leased, borrowed, consigned, stored or rented equipment in your possession.
• Lessor’s Report, declares leased, consigned, loaned, or rented equipment to another business.
• Detail Listing of Disposed Assets.
LESSORS NOTE: Your contractual arrangement (i.e., conditional sale contract) with the lessee does not negate your statutory obligation to declare your leased property to the Assessor.
Disposal/Sale or Transfer of Property:
• If you disposed of or transferred a portion of the property included in last year's filing, complete the Reconciliation of Fixed Assets and the Detailed Listing of Disposed Assets.
• If you no longer own the business, you do not need to complete this declaration. You must however provide information related to the new owner and/or the date the business ceased. Otherwise, the Assessor must assume that you still own taxable personal property and have failed to declare it.
Failing to file by November 1 will result in a 25% penalty. If you need an extension of time to file, contact our office in writing prior to November 1. An extension for good cause may be granted at the sole discretion of the Assessor.
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. SInce 1949, Connecticut law has required owners of taxable personal property to annually report property owned by them on October 1st to the Assessor.
- 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.
Direct questions concerning this Declaration to the Assessor’s office by calling (860) 487-3106
Hand deliver or mail the Declaration to:
Town of Willington
Assessor’s Office
40 Old Farms Road
Willington, CT 06279
Assessor ~ Kara J Fishman, CCMA ll, MAI
| Attachment | Size |
|---|---|
 Assessor's Notice of Personal Property | 113.39 KB |
| 2024 FULL FORM | 541.58 KB |
 2024 FULL FORM IN EXCEL | 82.58 KB |
| 2024 FULL FORM FILLABLE PDF | 1.99 MB |
| 2024 MANUFACTURING MACHINERY & EQUIPMENT EXEMPTION FORM | 316.74 KB |
| MANUFACTURING MACHINERY & EQUIPMENT EXEMPTION FORM - FILLABLE PDF | 332.43 KB |
| 2024 MANUFACTURING MACHINERY & EQUIPMENT ITEMIZED LIST | 287.11 KB |
| 2024 MANUFACTURING MACHINERY & EQUIPMENT EXEMPTION - FILLABLE PDF FORM | 353.94 KB |
| 2024 SHORT FORM | 596.15 KB |
| 2024 MOTOR VEHICLE FORM | 215.03 KB |
| 2024 CAMPER FORM | 225.46 KB |
| INFORMATION ON CAMPERS & PERSONAL PROPERTY DECLARATION | 677.92 KB |
| COMMERCIAL MOTOR VEHICLE EXEMPTION FORM - M-65MV | 40.27 KB |
| FARM MACHINERY & EQUIPMENT EXEMPTION FORM - M28 | 158.13 KB |
| FARM MACHINERY & EQUIPMENT EXEMPTION FORM - M28 - FILLABLE PDF | 173.56 KB |
| ENERGY SYSTEMS EXEMPTION APPLICATION - M44 | 249.28 KB |