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.
I reside in Hartford but one of my relatives/children drive my vehicle and they reside in Waterbury. My vehicle is registered to me and taxes have been paid to Hartford. Is this correct?
I own a vehicle which I have not registered or the vehicle was registered but no longer is. Do I have to pay taxes on the vehicle even though it is unregistered?
I am a Connecticut resident and own a home in another state. Can I legally register my vehicle in the other state?
I have a legal, permanent residence in another state where my vehicle is legally registered and where I pay taxes on my vehicle every year. I drive my car to my “summer” home in Connecticut where I stay for the summer months. Is my vehicle also subject to be taxed in Connecticut?
What if I am a student from another state attending college in Connecticut and the vehicle I use while at school is registered to one of my parents in my home state, is the vehicle still subject to property tax in Connecticut?
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.
My Company owns five (5) vehicles, some of which are assigned to my employees. Are the vehicles assigned to my employees taxable in New Haven where my company is located or in Bridgeport where I live?
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.
My company is headquartered in another state, owns twenty (20) vehicles, all of which are taxed by the state where my company is located. One (1) of the vehicles is utilized by an employee who resides in Waterbury, CT. Is this vehicle subject to property tax in Connecticut?
If I do not agree, what are my options? Doesn’t the Tax Assessor have to prove the case before they can assess my property?
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