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Each of the 169 towns in the State of Connecticut is empowered to assess and
collect property taxes. The powers of the towns are defined and limited by State

I. OVERVIEW OF THE ASSESSMENT PROCESS

A. Property Subject to Tax
Real property, motor vehicles, and certain other tangible personal property are
subject to property tax. With respect to tangible personal property, Section 12-71
provides that “[a]ll goods, chattels and effects or any interest therein, including any
interest in a leasehold improvement classified as other than real property” is subject
to taxation, except that certain computer software and aircraft are not taxable.






As a practical matter, the taxation of tangible personal property is limited to business
property, with the exception of motor vehicles, snowmobiles and horses. There are
exemptions from property tax for a variety of household furniture, furnishings, books,
musical instruments, jewelry and wearing apparel of individuals. In addition, boats are
exempt from personal property taxation under Section 12-81(64). This section
exempts “vessels,” broadly defined under Section 15-127 as “every description of
watercraft, other than a seaplane on water, used or capable of being used as a
means of transportation on water.” While not subject to personal property taxation,
pursuant to Section 15-144 owners of vessels pay an annual registration fee with the
Department of Motor Vehicles, the proceeds of which are allocated to a boating fund
that is distributed annually to municipalities. This annual fee ranges from $7.50 to
$525 depending on the length of the vessel and subject to certain exceptions.
Each town assessor maintains current records of the ownership of all real
property in the town and the Commissioner of Motor Vehicles provides a list of motor
vehicles registered in Connecticut and certain other information to each town
assessor.

Recently, Section 3 of P.A. 04-228, a copy of which is included as Appendix K,
amended Section 14-163, pursuant to which the Department of Motor Vehicles must
compile and furnish information to assessors twice a year, to require, inter alia, that
1 All section references refer to the Connecticut General Statutes, unless otherwise
specified.

2 motor vehicle or snowmobile owners provide the Department with the name of the
town in which the owner’s motor vehicle or snowmobile is subject to property tax in
accordance with Section 12-71, as amended by P.A. 04-228 (discussed below).
However, while information regarding real property and registered motor vehicles is
compiled by or for assessors, taxpayers must disclose to their towns the other
personal property owned by them that is subject to taxation in the declarations
described below.

1. Assessment Rate
Under Section 12-62a(b), each municipality is required to assess all property at a
uniform rate of 70% of its present true and actual value, which generally means fair
market value. Section 12-63. Motor vehicles are assessed at 70% of their average
retail value.

2. Declaration of Personal Property
A taxpayer must file an annual declaration of the tangible personal property
owned by it as of the October 1 assessment date. Section 12-41 provides that the
declaration must include, but is not limited to, the following types of property:
machinery used in mills and factories, cables, wires, poles, underground mains,
conduits, pipes and other fixtures of water, gas, electric and heating companies,
leasehold improvements classified as other than real property and furniture and
fixtures of stores, offices, hotels, restaurants, taverns, halls, factories and
manufacturers. Such declarations shall not include registered motor vehicles. Section
12-41(b). Accordingly, as indicated above, individuals without business property do
not generally file declarations, except that, for example, unregistered motor vehicles
must also be declared and assessed in accordance with Section 12-71d.

The declaration must be filed before the first of November immediately following the
October 1 assessment date. An assessor may grant a filing extension of up
to 45 days for “good cause.” OPM has prescribed a declaration form for the listing of
personal property, and this form is mailed to taxpayers with instructions for completion.

In most towns a "confidential report" will accompany the declaration on which the
taxpayer is required to report the cost of all taxable personal property and the value
thereof after certain rates of depreciation specified in the form. Municipalities may
adopt multiple depreciation schedules for different types of property as provided in
Section 12-63(b). The valuations produced by these depreciation schedules are not
binding on the taxpayer or the assessor — i.e., either may assert that the schedules
do not reflect the fair market value of the property. Furthermore, it is important to note
that the depreciation values for the property used for federal income tax purposes are
arelevant but not controlling evidence of the value of personal property for municipal
property tax purposes.

If tangible personal property is located in a town different from its owner’s
residence for more than three months during an assessment year, then Section 12-
43 specifies which town taxes the property. If property is located in a town on October
1 and has been in that town for at least three months during the assessment year just
ended, then it is taxed by such town; if not, the property
is taxed by the town in which it was located for the three months closest to such
October 1. If Section 12-43 does not apply to the tangible personal property (i.e., the
property is not located in any town other than its owner’s residence for three months
or more during an assessment year), then it is taxed by the municipality where the
owner resides.

Section 12-40.
The question of the tax situs of motor vehicles has recently been the source of
considerable controversy, resolved first by the courts and then differently by the
legislature. The issue in Paul Dinto Electrical Contractors, Inc. v. Waterbury, 266 Conn.
706 (2003), was the appropriate town to tax vehicles owned by an employer located in
Waterbury but used exclusively by its employees and garaged in their towns of
residence. The Supreme Court held that the vehicles were properly assessed in the
town where the employer maintained its principal place of business, not the towns
where the vehicles were regularly parked or garaged by the employees. Relying on
statutory distinctions between motor vehicles and other personal property, the Court
so held even though the vehicles were located in towns other than Waterbury for more
than three months of the year.

In the 2004 Session, the General Assembly passed legislation to override the
Supreme Court’s ruling in Paul Dinto. Under Sections 1 and 2 of P.A. 04-228 (An Act
Concerning the Situs of Motor Vehicles for Property Tax Purposes), a copy of which
isincluded as Appendix K, the General Assembly amended Sections 12-41(b) and 12-
71continue
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