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TAXPAYER INFO

No, the Connecticut General Statutes (CGS) were modified in 2004 and in accordance with CGS 12-71(f), motor vehicles are subject to taxation in the municipality where they most frequently leave from and return to or remain, which may not be where the owner resides.

No, the vehicle must be taxed where it most frequently leaves from and returns to or remains. Therefore, the vehicle is taxable to the town in which the person driving the vehicle resides [Waterbury]. Additionally, your vehicle registration should be updated to reflect the proper Tax Town where the vehicle is located.
Yes, CGS 12-71(f) is clear on the taxability of motor vehicles whether registered, unregistered, or incapable of being used. The vehicle should be taxed in the municipality where it most frequently remains while unregistered.
Yes, however, pursuant to Connecticut General Statute (CGS) 12-71b(g), if you bring your out of state registered vehicle to Connecticut your vehicle is subject to taxation by the municipality where you maintain your Connecticut residence.
Yes, if you maintain a residence in Connecticut your vehicle is subject to property tax if you meet the criteria established under CGS 12-71b(g) explained above.

Yes, the vehicle would be subject to taxation in accordance with CGS 12-43 & 12-71(f)(4) to the municipality where the vehicle most frequently leaves from and returns to or remains while in this state.

Neither, pursuant to CGS 12-71(f)(5), motor vehicles assigned to employees they shall be set in the list of the town where such employee resides because the vehicles would be most frequently leaving from and returning to or remaining at the employee’s town of residence.

Yes! If your vehicle has established a regular pattern of operation in Connecticut, your vehicle is subject to taxation in the municipality where it most frequently leaves from and returns to or remains [Waterbury].
You may wish to review Connecticut General Statute 12-111 and 12-119 regarding options available to you. Please note the references cited in case law published with CGS 12-119, i.e., “Burden of proof on question whether property acquires tax status within a certain town is on the plaintiff.” In these cases, the “plaintiff” is the taxpayer and thus the burden befalls you to refute the tax liability in question.
All document submissions are processed in the order they are received. After review, you will receive written correspondence in the mail from the local Assessor’s Office with their findings.
If you fail to respond to the notice within thirty (30) days, the Assessor will presume you agree with the findings and will assess your vehicle(s) accordingly. Shortly thereafter you will receive a tax bill.

This page is intended as an overview of the most common scenarios and frequently asked questions. It is not intended as a legal guide of any sort. It is recommended that you review the applicable sections of the Connecticut General Statutes (https://www.cga.ct.gov) and seek legal counsel where appropriate