Montville, CT

Motor Vehicle Property Tax Information

Motor Vehicles (registered & non-registered) are subject to local property tax under Connecticut State Law

Motor Vehicle Assessments

N.A.D.A. Guides and other resources are used to determine the average retail value of motor vehicles in accordance with State Statutes. The assessment represents 70% of the average retail.  The uniform assessment date is October 1st in Connecticut.  Vehicles registered after October 1st but prior to August 1st will be included on the Supplemental Motor Vehicle Grand List.  Vehicles, registered or non-registered, which are 20 years or older that are defined as antique, rare or special interest motor vehicles, in accordance with the provisions of CGS Section 14-1, as amended by Public Act 08-150, Section 1, shall not be assessed more that $500.  An Antique Vehicle Affidavit Form is required to be filed with the Assessor's Office unless the vehicle is already registered with the DMV (Department of Motor Vehicles) as antique (class code 25).

Motor Vehicle Tax Credits

Motor vehicles which are no longer owned or are registered out of state may be eligible for tax credits or prorations. To receive a credit, the Assessor's Office must be supplied with two forms of proof, one of which must be a Plate Receipt from the Connecticut Department of Motor Vehicles. Other acceptable forms of proof include a bill of sale, transfer of title, out of state registration, insurance proof stating date of total loss, junk receipt, trade-in agreement, repossession letter or a charitable donation letter. All forms of proof must identify the vehicle by make, model and V.I.N. and the date and reason it is no longer owned.

Proof must be supplied to the Assessor's Office within 27 months of the assessment date according to CGS Section 12-71c.  For example, an owner of a vehicle on the October 1, 2021 Grand List has until December 31, 2023 to supply the proper proof for a motor vehicle tax credit.  Failure to do so in the time allowed constitutes a waiver of the right to such credit. Proof can be mailed, faxed or brought to the Assessor's Office. Proof can also be e-mailed to the Assessor's Office.

Please Note:  If the registration has been transferred to a replacement vehicle, the July tax is due in full. This payment will be credited toward the replacement vehicle and billed the following January.

Motor Vehicle Tax Exemptions

Exemptions are available for: