Rossi Law Offices, LTD

Connecticut Motor Vehicle Excise Tax FAQ’S

 

  • Question: How is this tax assessed?                 

Under Connecticut law, a motor vehicle is taxed for the assessment year(s) it is registered.  The motor vehicle grand list occurs on October 1st so any vehicles you have registered on October 1st are assessed for the entire year, October 1st through September 30th. The tax for that period becomes due on the following July 1st. For example, if a motor vehicle was registered in your name on October 1, 2007, then the tax on the vehicle was billed July 1, 2008. 

  • Question: What if I did not own the vehicle on October 1st?

Motor vehicles registered after October 1st and before August 1st of the following year are assessed on the supplemental list in which taxes are prorated from the date of registration forward.  These supplemental taxes then become due on the following January 1st.  For example, if a motor vehicle was registered in your name on December 1, 2007, then the tax on the vehicle was prorated and billed on January 1, 2009.

  • Question: What if my vehicle was sold or stolen?

If you disposed of or sold the registered vehicle on the grand list but did not immediately return plates to the Registry of Motor Vehicles and apply for a tax credit with the tax assessor, the tax will continue to be assessed until the registration is cancelled or expires.  Failure to apply for the tax credit within the time limits specified in C.G.S. Sec 12-71c constitutes a waiver of the tax credit.

  • Question: Why is there still a tax if I moved from the state?

If you permanently leave the state, you must return your registration plates to the Registry of Motor Vehicles and apply for a tax credit with the tax assessor, otherwise, the tax will continue to be assessed until the registration is cancelled or expires as explained above.

  • Question: Why is there a tax from this city/town for a time when I did not live there?

The tax is based on the registration address and not your current residence address in a city or town.  If you moved to another city or town but did not notify the Registry of your change of address the tax will continue to be assessed by the city or town listed on the motor vehicle registration even though you no longer live there.

  • Question: I never received a bill, so why should I have to pay the tax?

You will not be excused from paying the tax or penalty because you failed to receive a tax bill. Registration of a motor vehicle places you on notice that a tax will be assessed.  If you do not receive a bill for the tax year you have a duty to inquire with the tax collector.

  • Question: I was able to register my car, so how could this tax still be due?

Although state law prohibits anyone from registering a vehicle with outstanding motor vehicle taxes due, the Registry of Motor Vehicles is not able to identify and match all persons owing such taxes.  It is not unusual for persons owing motor vehicle taxes to be able to register a vehicle.  The fact that you were able to register a vehicle with this tax being due is not proof of payment of these taxes.

 

NOTICE:  The above FAQs are only intended to provide general information on motor vehicle excise taxes.  This information is not legal advice and must not be relied upon as such.  You should consult with your own attorney regarding your particular situation.

 

 

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