Motor Vehicles

WHAT IF MY VEHICLE WAS…. SOLD?   TOTALED?   STOLEN?   REPOSSESSED?  DONATED?  REGISTERED OUT OF STATE?   

TAXED IN THE WRONG TOWN?


ADJUSTMENTS TO MOTOR VEHICLE TAX BILLS

Under “What if my vehicle was…?” chose the category that best describes your situation.  Then forward the 2 appropriate forms of proof to:

Assessor’s Office 
PO Box 179
Middlefield, CT 06455

Phone: (860) 349-7111   Fax (860) 349-7115

Email: pdeziel@middlefieldct.org

Please note: a Connecticut Department of Motor Vehicles cancellation of license plates does not show that you have disposed of the vehicle.  Therefore a 2nd form of proof to the Town Assessor is required to support an adjustment.

Copies of CT DMV receipts for cancellation of registration may be requested from the CT DMV Website at www.dmvct.org.  

What If My Vehicle was…?

SOLD:

A copy of the CT DMV cancellation of registration receipt IS REQUIRED

AND any one of the following:

A copy of the bill of sale with the year, make, model and VIN # of the vehicle as well as the buyer’s signature.  A handwritten bill of sale is accepted if signed by both the buyer and the seller.

A copy of the new owner’s registration or the new owner’s title with issue date, year, make, model and VIN # of the vehicle.

A copy of the title showing the transfer of title.

A letter from your insurance company stating the date the insurance was cancelled, the reason for the cancellation and the year, make, model and VIN #.

From CT DMV registration form, the bill of sale section at the bottom of the form.

Reverse side of the registration renewal form - the transfer of ownership form.

STOLEN:

A copy of CT DMV registration cancellation receipt IS REQUIRED

AND

A letter from your insurance company stating that the vehicle was stolen and not recovered, the date of the theft and the year, make, model and VIN # of the vehicle.

TOTALED OR JUNKED:

A copy of CT DMV registration cancellation receipt IS REQUIRED

AND any one of the following:

A letter from your insurance company stating that the vehicle was totaled with the date of loss, and the year, make, model and VIN # of the vehicle.

A dated receipt from the junk dealer to whom the vehicle was sold and the year, make, model and VIN # of the vehicle.

REGISTERED OUT OF STATE:

A copy of the original out of state registration OR title showing the issue date, and the year, make, model and VIN # of the vehicle IS REQUIRED

AND

A copy of CT DMV registration cancellation receipt.

TAXED IN THE WRONG TOWN:

If you lived in a different town in Connecticut on October 1st please provide:

Proof of residency on or prior to October 1st in the form of:

A Property Record Card, Voter Identification or Residential Real Estate Lease

OR

A written correction from the CT DMV.

REPOSSESSED:

A copy of CT DMV registration cancellation receipt IS REQUIRED

AND any one of the following:

A letter from the finance company stating the date of the vehicle was taken and that it was not redeemed by you and the year, make, model and VIN # of the vehicle.

A copy of the bill of sale of auction papers showing the date of sale and the year, make, model and VIN # of the vehicle.

DONATED:

A copy of CT DMV registration cancellation receipt IS REQUIRED

AND

A letter from the charitable organization on the organization’s letterhead stating that the vehicle was donated, date of the donation, and the year, make, model and VIN # of the vehicle.

 CLAIMED EXEMPT DUE TO MILITARY SERVICE

Residents of CT who are Active Duty and Reserve Service Members are eligible for tax exemption of 1 motor vehicle per year.  Service Members are required to file a form in the Assessor’s Office annually to receive the exemption.  Out of State resident Service Members must file the Service Members Civil Relief Act application for exemption from Personal Property taxation including Motor Vehicles.

CLAIMED EXEMPT DUE TO SPECIALLY ADAPTED MOTOR VEHICLE FOR PERSONAL USE

Any vehicle that has been specially equipped or modified in a significant way for the purpose of transporting medically incapacitated individuals, including but not limited to the inclusion of special hand controls, lift ramps, special seating, etc.  Application to be filed annually in the Assessor’s Office.

WHAT IF I:

TRANSFERRED PLATES:

If you transferred your plates to a new vehicle, the tax bill for the old vehicle should be paid in full.  A Supplemental List from DMV will generate a bill for the new vehicle with a credit from your original vehicle bill applied to the new vehicle’s assessment for the period of time that the old vehicle was no longer owned.

Supplemental bills will be mailed in December.

REGISTERED MY CAR AFTER OCTOBER 1ST:

Vehicles registered after October 1st will be on the Supplemental Motor Vehicle List as described below.  Supplemental bills will be mailed in December and are due by February 1.

SUPPLEMENTAL MOTOR VEHICLE TAX BILLS

Supplemental Motor Vehicle bills cover motor vehicles registered after October 1st and before August 1st.  Motor vehicle taxes are prorated from the month of registration through September at the following percentages of assessed value:

Month AcquiredNew Registration CodeTransfer Registration Code% of Assessment
OctoberAN100%
NovemberBO91.7%
DecemberCP83.3%
JanuaryDQ75.0%
FebruaryER66.7%
MarchFS58.3%
AprilGT50.0%
May HU41.7%
JuneIV33.3%
JulyJW25.0%


DEADLINE FOR PRESENTATION OF PROOF FOR MOTOR VEHICLE ASSESSMENT PRORATION

The CT Department of Motor Vehicles does not inform towns when plates are cancelled or when vehicles are sold, registered out of state or otherwise disposed of.

It is the taxpayer’s responsibility to provide the required documentation with the time limits prescribed under the applicable CT State Statutes.

Assessment DateDeadline to Present Proof
October 1, 2020December 31, 2022
October 1, 2021December 31, 2023
October 1, 2022December 31, 2024
October 1, 2023December 31, 2025
October 1, 2024December 31, 2026

            

The proof for adjustments (prorates) must be presented within 27 months of the assessment date.  A taxpayer who fails to provide all forms of proof required for an adjustment to be made within 27 month of the assessment date forfeits the right to an adjustment of the bill by CT General Statute 12-71c.

APPEAL PROCESS:

For questions about the Motor Vehicle Assessment Appeals process, please contact the Assessor’s Office at 860-349-7111 or Email: pdeziel@middlefieldct.org