Personal Property Declarations are due on November 2, 2026
In accordance with Connecticut General Statute, 12-40, all Portland business owners and residents liable to pay taxes on tangible personal property belonging to them on October 1, must file a declaration on or before November 1 with the Assessor.
Non-filers, omissions and late declarations are subject to estimated assessment and a 25% penalty.
* Please note: As of October 1, 2026, the Short Form will no longer be provided
as Public Act 26-114 has modified and included additional reporting categories,
specifically #20a, 20b, 21a and #21b. All Businesses must file personal property
using the declaration (FORM M--PPD-L) below.
2026 Declaration
Farm Machinery, Horses/ Ponies Exemption
Manufacturing Equipment Exemption
Unregistered Motor Vehicles
Solar Exemptions Public Act 21-180
M-44 Solar Exemption Application - RESIDENTIAL
M-44 Solar Exemption Application - COMMERCIAL & INDUSTRIAL
M-44 Fuel Cell Exemption Application
Completed Declarations may be sent to:
Town Of Portland
Assessor's Office
PO BOX 71
Portland CT 06480-0071
Or emailed to:
assessor@portlandct.org
Connecticut Personal Property Statute
Declarations & exemption forms
Business Removal or Closing
If you have closed, terminated or moved your business out of town as of the October 1 assessment date, a business-closing affidavit with supporting documents attached must be submitted to the assessor for review and removal from future Portland tax rolls.