Motor Vehicles

Motor Vehicle Assessment

Motor Vehicles are assessed at 70% of average retail value accordingly to the JD Power valuation guide (formerly NADA) as of the October 1st assessment date. Vehicles registered to the Town of Portland as of October 1st produce a tax bill the following July.
 

The July 1 tax bills are based upon ownership and active registration status on October 1 of the prior calendar year.  in other words, July 1 taxes are in the rears (9 months back and 3 months forward). Motor vehicles not registered or have been transferred to new vehicle after the assessment date will fall onto the Supplemental tax list and billed the following January 1st. . 

State of CT Recommended pricing schedule 2022 and MV legislation changes (for 2023)  

SOLD, moved -out of sate, or disposed of your motor vehicle or trailer?
        If a vehicle is sold or removed during or before an assessment year, taxes may be prorated if the necessary  information is provided to the Assessor's Office the following conditions are met. 
 

  1. Registration (license plates) must be canceled through the CT DMV
                  CT Dept. of Motor Vehicle registration cancelation online service  - click here 
    and 

  2. Sufficient documented proof, satisfactory to the Assessor is provided that clearly identifies the vehicle, date of transfer,  and buyer/seller info. 
    Acceptable forms of proof can be brought to the assessor or scanned/emailed. 
    Bill of sale, motor vehicle gift affidavit, odometer statements, dealer trade-in paperwork, Insurance cancelation or total loss statements  receipts from a junk yard, charity donation or notice of repossession and out of state registrations are all acceptable forms of proof.

 

Request for tax adjustment and documentation MUST be submitted to the assessors office within 24 months from the printed tax bill due date. Motor Vehicle taxes are based on actual vehicle ownership, not the registration status and taxes are to be paid to the town of residence as of the October 1 assessment date. 

 

Registration address changes and corrections can only be updated through the  CT DMV> 

CGS Sec. 12-71  Unregistered vehicles, including out-of-state plate vehicles and any mobile construction equipment parked or domiciled within the Portland town limits at least three months prior an assessment date is subject to personal property taxation and must be declared as personal property by November 1st.  
Personal Property Motor Vehicle Declaration