Motor vehicles are assessed at 70% of the depreciated value, which is determined by applying a standardized depreciation schedule to the Manufacturer Suggested Retail Price(MSRP) of the vehicle.(Public Act 25-2) Vehicles which have active registrations appear on the October 1st Grand List and are taxed for the time period from October 1st to September 30th of the following year. These bills are due in July next following the October 1st assessment date. Vehicles registered after October 1st appear on the Supplemental Grand List and are taxed from the month they are registered to September 30th. These bills are due the following January.

To Calculate a Motor Vehicle Tax Bill

Motor Vehicle tax bills are calculated by applying a standardized depreciation percentage to the MSRP to arrive at a depreciated value. The depreciated value is multiplied by the statewide 70% assessment ratio to arrive at a taxable assessment. The mill rate is then applied to the taxable assessment to calculate the dollar amount of the tax bill.

MSRP X DEPRECIATION % X 70% X MILL RATE = TAX BILL

EXAMPLE: Calculate the 2024 Grand List tax bill for a 2024 model year vehicle with an MSRP of $35,000 using the 2024 Grand List motor vehicle mill rate of 32.46

35,000 X 90% = 31,500 DEPRECIATED VALUE

31,500 X 70% = 22,050 TAXABLE ASSESSMENT

22,050 X .03246 = $715.74 2024 GRAND LIST TAX BILL

VEHICLE AGE	DEPRECIATION %
UP TO 1 YEAR	90%
YEAR 2	85%
YEAR 3	80%
YEAR 4	75%
YEAR 5	70%
YEAR 6	65%
YEAR 7	60%
YEAR 8	55%
YEAR 9	50%
YEAR 10	45%
YEAR 11	40%
YEAR 12	35%
YEAR 13	30%
YEAR 14	25%
YEARS 15-19	20%
20+ YEARS	NOT LESS THAN $500

 

Adjustments/Change of Ownership

If a vehicle has been disposed of during the described period, an owner may apply for an adjustment to their tax bill. The required documentation (see below) must specifically identify the vehicle in question by make, year, and identification number, and the date of the transaction. Proof of registration cancellation plus one other form of proof is generally required.

If you have transferred license plates from this vehicle to a replacement vehicle, you do not need to submit further documentation. The current bill should be paid in full, and a credit from the resulting over-payment will be applied against the replacement vehicle’s supplemental tax bill, which is due in January.

It is strongly recommended that people seeking an adjustment pay their full tax bill on time. If the bill is adjusted later upon receipt of the acceptable documentation as outlined below, a partial refund will be issued by the Collector of Revenue. All tax bills paid late, regardless of circumstances, are charged 18% interest rate per year. This interest cannot be waived.

CT Department of Motor Vehicles (DMV) does not inform towns when plates are returned, nor when vehicles are sold, registered out of state, or otherwise disposed of. It is the taxpayer's responsibility to provide the required documentation within the time limits as provided under applicable CT law.

A plate receipt from the Department of Motor Vehicles indicating the cancellation of the registration AND IN ADDITION TO THE PLATE RECEIPT, any one of the following listed below. Please note that the receipt of plate cancellation from the CT DMV alone does not show that you have disposed of the vehicle.

The best way to send documentation to the Assessor's office is by email at: assessor@glastonbury-ct.gov. Assessor staff will acknowledge receipt with an email reply within one (1) business day.

Sold or Junked Vehicles 

A copy of the DATED bill of sale with the year, make, model & VIN - OR - a copy of the canceled title.
OR -
A receipt from the junk dealer/salvage yard.
OR
A copy of the original registration of the person to whom the vehicle was sold/transferred.

Stolen or Totaled Vehicles

A statement from your insurance company which indicates that you were compensated for a total loss of the vehicle. OR -
A police report which indicates that the vehicle was stolen and not recovered.
OR -
A letter from the junk dealer/salvage yard to whom this vehicle was sold.

Former Residents of Glastonbury who have registered their vehicle in their new state

Proof of residency (such as a copy of new driver's license or voter registration card) and a copy of the original registration showing the date the vehicle was registered outside the State of Connecticut.

Out-of-town

By state statute, you pay the town where you resided as of October 1st. There is no provision for pro-rating the bills between towns in Connecticut. If you resided in another town prior to October 1st, you may provide proof of residency as of that date to this office. Upon receipt, we will forward the account to the proper town. You must also change your address with DMV for all of your vehicle registrations. 

Change-of-address forms may be obtained through the DMV website: DMV online services in Connecticut | CT.gov

Other

• Donated Vehicles – a copy of the letter from the charity identifying the vehicle which was donated and the date of the donation.
• Repossessed Vehicles – a copy of the letter from the creditor attesting to the repossession.

Please note:

In accordance with Connecticut General Statute §12-71c, the deadline for filing for property tax credits is as follows:

10/1/23 Grand List - December 31, 2025 deadline

10/1/24 Grand List - December 31, 2026 deadline

10/1/25 Grand List - December 31, 2027 deadline

For information on verifying a CT registration status, canceling a motor vehicle registration, renewing a registration, or filing a lost or stolen plate return, please visit the DMV website at: DMV online services in Connecticut | CT.gov