Motor Vehicle Prorate Policy
Motor Vehicle accounts are, not prorated between Connecticut towns during the same tax year. The motor vehicle, is taxed where it was registered on October 1 of that grand list year.
Pursuant to Connecticut General Statutes 12-71c(b) which states, “Any person claiming a property tax credit with respect to a motor vehicle in accordance with subsection (a) of this section for any assessment year shall, not later than the thirty-first day of December immediately following the end of the assessment year which next follows the assessment year in which such motor vehicle is so sold, damaged, stolen or removed and registered, file with the assessor in the town in which such person is entitled to such property tax credit, documentation satisfactory to the assessor concerning the sale, total damage, theft or removal and registration of such motor vehicle. Failure to file such claim and documentation as prescribed herein shall constitute a waiver of the right to such property tax credit.”
The following chart may help illustrate this provision.
GRAND LIST YEAR
TIME LIMIT FOR ADJUSTMENT
OCTOBER 1, 2013
DECEMBER 31, 2015
OCTOBER 1, 2014
DECEMBER 31, 2016
OCTOBER 1, 2015
DECEMBER 31, 2017
OCTOBER 1, 2016
DECEMBER 31, 2018
OCTOBER 1, 2017
DECEMBER 31, 2019
OCTOBER 1, 2018
DECEMBER 31, 2020
OCTOBER 1, 2019
DECEMBER 31, 2021
OCTOBER 1, 2020
DECEMBER 31, 2022
The Assessor’s office requires two forms of “proof” to remove a motor vehicle from the tax list. (Our records are audited yearly, and we are required to collect this documentation). Please see below, and refer to frequently asked questions brochure for more information: https://mansfieldct.gov/DocumentCenter/View/1016/Motor-Vehicle-Frequently-Asked-Questions-PDF
If a vehicle has been disposed of, sold, junked, or traded, and the plates have been cancelled with the Department of Motor Vehicles, signed proof (with manner of disposal) must be sent to the Assessor's Office email@example.com by the prescribed deadline noted above.
Motor vehicle accounts are, prorated on a monthly (not daily) basis.
Cancellation of Registration
Cancellation of registration must be made through the Connecticut Department of Motor Vehicles (DMV). Save time and cancel online, https://portal.ct.gov/DMV, remember to print your cancellation receipt before exiting the portal. Plates do not need to be returned to DMV.
Please Note, cancellation of registration alone is not enough; the vehicle must no longer be in your possession. Non-registered vehicles are taxable and must be declared as personal property each October.
Antique Motor Vehicles
Pursuant to Connecticut General Statutes §14-1(3) "Antique, rare or special interest motor vehicle" means a motor vehicle twenty years old or older which is being preserved because of historic interest and which is not altered or modified from the original manufacturer's specifications and C.G.S. §12-71(b) shall not be assessed for more than $500.
Vehicles registered with the CT DMV with Classic Vehicle Plates automatically receive reduced assessment.
Not applicable to commercial vehicles.
For vehicles registered with other than Classic Vehicle Plates, an affidavit must be filed with the Assessor and vehicle made available for inspection, to request reduced assessment.