"Motor Vehicle" is defined by the Connecticut State Statues §14-1 as "any device suitable for the conveyance, drawing or other transportation of persons or property, whether operated on wheels, runners, a cushion of air or by any other means. The term does not include devices propelled or drawn by human power or devices used exclusively on tracks".
The Commissioner of the Department of Motor Vehicles, on or before the first day of December, annually, shall furnish to the tax assessors in each town a list containing the names and addresses of the owners of motor vehicles residing in their respective towns, as they appear by the records of the Department of Motor Vehicles, with a description of such vehicles. §14-163.
All vehicles identified by the DMV as being located in Hartford on October 1st annually are subject to taxation. Vehicles not registered in Hartford but principally garaged or used in the city are considered located and taxable here.
On or before the first day of October each year, the Secretary of the Office of Policy and Management shall recommend a schedule of motor vehicle values which shall be used by assessors in each municipality in determining the assessed value of motor vehicles for purposes of property taxation. The recommended valuation schedules are the National Automobile Dealers Association (N.A.D.A.) The value for each motor vehicle as listed shall represent one hundred percent of the average retail price for the specific year, make and model. For those vehicles not listed in the N.A.D.A. guide, the determination of the assessed value is the responsibility of the assessor. §12-71d.
Tax credit will be given for motor vehicles that are sold, traded-in, totally damaged, registered in another state or stolen during the assessment year. Any person claiming a property tax credit for a motor vehicle must file documentation satisfactory to the assessor concerning the disposition of the vehicle. For more information regarding motor vehicle assessment adjustments click here for English or click here for Spanish. A vehicle that is purchased after the start of the Grand List year (October 1st) will be subject to a pro-rated assessment and a pro-rated tax bill. §12-71c.
550 Main Street
Hartford, CT 06103
Phone: (860) 757-9630
Fax: (860) 722-6142