Motor Vehicle Assessments

Changes for the October 1, 2024 Grand List

Pursuant to Public Act 22-118 and June Special Session Public Act 24-1, municipal Assessors will be valuing registered/non-registered passenger motor vehicles differently than they have in the past.

Effective with the October 1, 2024 Grand List, Assessors will utilize the Manufacturer Suggested Retail Price (MSRP) of your vehicle and apply the statutory depreciation schedule to calculate the depreciated value of your vehicle.  The depreciated value will then be multiplied by the statewide assessment ratio of 70%, producing the assessed value of your vehicle for taxation.  The assessed value of your vehicle will automatically decrease according to the depreciation schedule. Your vehicle will be assessed at no less than $500 for taxation purposes at any time.

Calculating a Motor Vehicle Tax Bill

MSRP X DEPRECIATION % X 70% X MILL RATE = TAX BILL

EXAMPLE: 2024 model year vehicle with an MSRP of $30,000 using the 2024 Grand List motor vehicle mill rate of 32.46. 

$30,000 X 90% = 27,000 DEPRECIATED VALUE

27,000 X 70% = 18,900 TAXABLE ASSESSMENT

18,900 X .03246 = $613.49 2024 GRAND LIST TAX BILL

Informational Video on Motor Vehicle Assessments

New Personal Use Exemptions pursuant to Section 12-81 (82) of the CT General Statutes

• Any snowmobile, all-terrain vehicle or residential utility trailer, provided such property is exclusively for personal use is exempt for assessment years commencing on or after October 1, 2024.

• A utility trailer is defined under Section 14-1 as a trailer designed and used to transport personal property, materials or equipment, whether or not permanently affixed to the bed of the trailer.

• While still required to be registered with the Department of Motor Vehicles, these types of vehicles will be treated as personal possessions and no longer subject to local property taxation.

Motor Vehicle Adjustments

If a vehicle has been disposed of during the described period, an owner may apply for an adjustment to their tax bill. The required documentation (see below) must specifically identify the vehicle in question by make, year, and identification number, and the date of the transaction. Proof of registration cancellation plus one other form of proof is required.

If you have transferred license plates from this vehicle to a replacement vehicle, you do not need to submit further documentation. The current bill should be paid in full, and a credit from the resulting over-payment will be applied against the replacement vehicle’s supplemental tax bill, which is due in January.

It is strongly recommended that people seeking an adjustment pay their full tax bill on time.  If the bill is adjusted later upon receipt of the acceptable documentation as outlined below, a partial refund will be issued by the Tax Collector.  

CT Department of Motor Vehicles (DMV) does not inform towns when plates are returned, nor when vehicles are sold, registered out of state, or otherwise disposed of. It is the taxpayer's responsibility to provide the required documentation within the time limits as provided under applicable CT law.

A plate receipt from the Department of Motor Vehicles indicating the cancellation of the registration AND IN ADDITION TO THE PLATE RECEIPT, any one of the following listed below. Please note that the receipt of plate cancellation from the CT DMV alone does not show that you have disposed of the vehicle.  

The best way to send documentation to the Assessor's office is by email at: assessor@newingtonct.gov. Assessor staff will acknowledge receipt with an email reply within one (1) business day.

Sold or Junked Vehicles

A cancellation of registration receipt is required in addition to one of the following: 

• A copy of the DATED bill of sale with the year, make, model & vin of the vehicle OR
• A receipt from the junk dealer/salvage yard (must include vehicle information and date of transfer) OR
• A copy of the new owners registration or title OR
• A copy of your title showing the vehicle transfer OR
• A letter from your insurance agent or company state the date the insurance was cancelled, the reason for the cancellation and the year, make, model & vehicle identification number of the vehicle. 

Stolen or Totaled Vehicles

 A cancellation of registration receipt is required in addition to one of the following: 

• A statement or letter from your insurance company indicating that the vehicle was declared a total loss, compensation will be issued, and the date of the loss (must also include the vehicle year, make, model and identification number).  OR
• A police report indicating that the vehicle was stolen and not recovered OR 
• A receipt from the junk dealer/salvage yard (must include vehicle information and date of transfer)

Vehicle Registered Out of State

 A cancellation of registration receipt is required in addition to one of the following: 

• A copy of the original out of state registration OR title showing the vehicle year, make, model & identification number.  

Out of Town

By state statute, your motor vehicle taxes are due to the town in which you resided as of October 1st.  There is no provision for pro-rating tax bills between towns in Connecticut.  If you resided in a town other than Newington prior to October 1st, you may provide proof of residency as of that date to the Assessor's Office.  Upon receipt, your tax bill will be forwarded to the proper town.  You must also change your address with the DMV for all of your vehicle registrations.  Change of address forms may be obtained through the DMV website: DMV Online Services in Connecticut - CT.gov

Other

• Donated Vehicles – a copy of the letter from the charity identifying the vehicle which was donated and the date of the donation. 
• Repossessed Vehicles – a copy of the letter from the creditor attesting to the repossession.

Please Note:

In accordance with Connecticut General Statute §12-71c, the deadline to file for a property tax prorate/credit is as follows:

• 10/1/2023 Grand List - December 31, 2025 deadline
• 10/1/2024 Grand List - December 31, 2026 deadline
• 10/1/2025 Grand List - December 31, 2027 deadline

Board of Assessment Appeals pursuant to §12-117a of the CT General Statutes:

• Motor vehicles are assessed based on a vehicles original MSRP without factors such as high mileage, salvage vehicles and rebuilt titles.  
• The only grounds for appeals of a motor vehicle assessment is if the Assessor did not base the assessment from the vehicle's original MSRP. 
• Vehicle owners may appeal the MSRP determination to the Board of Assessment Appeals at their next successive meeting.  

For more information on appealing your assessment please contact the Assessor's Office at (860) 665-8530 or assessor@newingtonct.gov. 

Important Documents

• New Resident Information
• Motor Vehicle Adjustment Information
• Antique Motor Vehicle Affidavit 
• Board of Assessment Appeals Application