MOTOR VEHICLE ASSESSMENTS,
APPEALS & ADJUSTMENTS

ASSESSMENTS

• Motor vehicle assessments are determined annually at 70% of average retail value using N.A.D.A. Vehicle Pricing Guides, in accordance with Connecticut State Statute 12-71d.
• Motor vehicles registered to Manchester as of October 1 of each year are taxed the following July. Vehicles registered between October 2 and July 31 are taxed on the "supplemental list" in January.
  

APPEALS

• Motor vehicle assessments billed in July may be appealed at the September meeting of the Board of Assessment Appeals.
• Motor vehicle assessments billed on the "supplemental list" in January may be appealed at the March meeting of the Board of Assessment Appeals. Application must be made by February 20.
• Appeal forms may be downloaded here or are available from the Assessor's Office at (860) 647-3016

ADJUSTMENTS

The Department of Motor Vehicles does not notify Connecticut Assessors when a motor vehicle is disposed of!

If your vehicle was sold, traded, donated, junked, totaled, stolen, or otherwise disposed of, or if you registered the vehicle out-of-state, you may be entitled to a prorated credit or refund of all or part of your tax bill!

If the registration plates were transferred to a replacement vehicle, the credit will automatically be applied to the Supplemental Tax Bill for the replacement vehicle the following January.

If the registration was NOT transferred, two forms of documentation are required in order to prorate the tax bill:

• Cancelled plate receipt from Connecticut DMV
  AND
  one of the following:
  
• Bill of sale signed by both parties
• Junk dealer receipt
• Donation receipt
• Dated registration from another state
• Statement from insurer with date of and reason for cancellation
• Other documentation such as a police report, repossession statement or title transfer
  
  Further details about Motor Vehicle Taxes are available in the brochure enclosed with all motor vehicle tax bills and from the Connecticut Department of Motor Vehicles.