Motor Vehicles

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.                

Signed Proof

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: Motor Vehicle Adjustments FAQ's

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  assessor@mansfieldct.org 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. 

Activity Duty

Members of the Armed Forces serving in Active Duty must annually file application and proof of eligibility with the Assessor's office to claim exemption from motor vehicle taxation for that tax year. 

Non-Connecticut Resident Servicemembers may use the Federal Exemption Application Claim Form for vehicles they or their spouse own or the Connecticut Exemption Application Claim Form for one leased vehicle. 

Connecticut Resident or Non-Resident Servicemembers may file the Connecticut Exemption Application Claim Form to exempt one vehicle that they own or lease.

New Commercial Truck, Truck Tractor, Trailer of Semitrailer

Subject to the provisions of Connecticut General Statutes  §12-81(74):

Application and supporting documentation due to the Assessor by November 1st of the first assessment year commercial truck, truck tractor, trailer or semitrailer is first registered in Connecticut.