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Motor Vehicles
Dealer Plate
Questionnaire Form
"Motor Vehicle" is defined by the Connecticut
State Statues §14-1(90) 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" 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 per cent 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.
Partial year assessment and/or 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. In addition, 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.
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