Personal Property

The Middlefield Assessor’s Office, as a courtesy, mails Personal Property Declarations to anyone the Assessor’s Office has knowledge of them conducting business, owning horses or unregistered motor vehicles in the Town of Middlefield (including the Village of Rockfall).  If you are engaged in a business enterprise or commercial farming activity, own horses or unregistered motor vehicles and have not received a Personal Property Declaration, please call the Assessor’s Office at 860-349-7111 to receive a declaration.  Whether you received a Declaration or not, Declarations must (by state statute) be filed no later than November 1st (or the Monday following if November 1 falls on a Saturday or Sunday) (CGS §12-42).  Declarations filed after this date are subject to substantial penalties.

Owned Personal Property

The Declaration shall include a complete and accurate description of all personal property used in the conduct of your business as of October 1st.  Examples of Personal Property that must be listed on the Declaration includes (but is not limited to)

All types of office furniture and fixtures         
Tools and equipment
All industrial machinery and equipment      
Horses and ponies
Farm machinery and equipment            
Mechanics tools
Vending Machines                    
Signs, billboards
Computers and other electronic data processing equipment (such as photocopiers, telephone systems, fax machines, etc.)
Supplies (paper, pens, toner, cleaning supplies, packaging materials, etc.
Off-road vehicles (i.e., Construction equipment)
Carpenters’ tools and equipment (including ladders, compressors, etc.)
Leasehold improvements (other than realty), leased equipment, etc.
Commercial fishing apparatus

Leased Personal Property

With special reference to leased personal property, state statute requires that anyone leasing personal property must declare to the Assessor’s Office (no later than November 1st or the Monday following if November 1 falls on a Saturday or Sunday (CGS §12-42), all personal property that is in their possession (on October 1st) that may be leased, borrowed, loaned, stored or consigned.  Failure on the part of any person or entity to file such report (in the form and manner as prescribed by law) shall result in a presumption that such personal property is owned by the person or entity possessing it and that person will be assessed any subsequent penalties and tax liability for failure to file.

Typical examples of such personal property that is leased include (but is not limited to):

Dumpsters       
Display stand or cases
Computers                
Display coolers
Vending machines
Cash Registers / POS Systems
Video machines
Telephones and telephone systems
Water coolers
Gas or propane tanks
Coffee machines
Postage meters
Computers
ATM’s    

Who is required to file a Personal Property Declaration?

  Any Business owner or business;
  Any farmer;
  Any owner of a horse, pony, horses or ponies;
  Any owner of an unregistered motor vehicle;
  Any owner of an out-of-state registered motor vehicle that is operated in Middlefield.