Motor Vehicle Taxation
REGULAR MOTOR VEHICLE LIST
- All motor vehicles registered on or before October 1st, 2023 result in an assessment and tax bill in July of 2024.
- Assessment is for ownership from October 1, 2023 through September 30, 2024.
- If a marker plate is transferred to a new vehicle no pro ration is given. Full credit of the old vehicle will be given on the new vehicle on the supplemental bill in the following January. (Please see supplemental motor vehicle list for further details)
SUPPLEMENTAL MOTOR VEHICLE LIST
- If a marker plate was transferred to a new vehicle from an old vehicle AFTER October 1st, 2023 the new vehicle will be billed for the portion of the year it was owned in January of 2025.
- A credit will be given on the January bill for the time and value difference between the old and new vehicles.
MOTOR VEHICLE CREDITS AND PRORATES
You may be entitled to an adjustment if the vehicle for which you are currently being taxed has been sold, totaled, stolen or removed and now registered in another state (and has not been replaced by another vehicle) during the time from October 1st through August 31st. Motor Vehicle prorates and credits are not automatic, and proof of the vehicle disposition is required.
ACCEPTABLE reasons and FORMS OF PROOF FOR ADJUSTMENTS
All Motor Vehicle credits or prorates require 2 forms of proof be submitted to the Assessor's Office.
All documentation must be official and specific, stating the vehicle make, model year and identification number as well as the date of disposition. Adjustments can no longer be made to the October 1, 2020 Grand List and any year prior. The deadline to submit documentation for an adjustment to the 2021 Grand List is December 31, 2023.
A cancellation of plates/registration receipt from the State of Connecticut DMV is required for all credits or prorates regardless of the reason. The Connecticut DMV offers an online service to cancel your registration on their website: CT DMV
The second form of proof can be any ONE of the following:
1. Vehicle was Sold/Junked or Donated:
- Copy of the Bill of Sale
- Copy of the Cancelled Title
- Copy of the new registration of the person to whom the vehicle was sold
- Receipt from the junk yard or dealer
- Letter from the charity to whom the vehicle was donated
2. Vehicle was Stolen:
- A statement from your insurance company or agent stating that you were compensated for the stolen vehicle
- A larceny report from the Police Department which must state that the vehicle was stolen and never recovered
3. Vehicle was declared a Total Loss:
- A letter from your insurance company or agent stating that the vehicle was declared a total loss and the date of the loss
4. Vehicle was Repossessed:
- Documentation from the finance company that the vehicle was repossessed and the vehicle was either sold or will not be returned to you
5. Vehicle was Registered Out of State:
- Copy of the new out of state registration indicating the date it was registered in that state
6. Resident of another town in Connecticut as of October 1st:
- Copy of your property field card showing property ownership prior to October 1st
- Copy of your rental/lease agreement showing that you were a resident at that location as of October 1st
All documentation can be emailed to: assessor@wethersfieldct.gov or submitted online here:
Motor Vehicle Document Upload
HOW MOTOR VEHICLES ARE ASSESSED
The Motor Vehicle pricing schedule is established by the State of Connecticut Secretary of the Office of Policy and Management and must be used by Assessors in each municipality. For the October 1st, 2023 Grand List the OPM Schedule lists values at 100% of the NADA Used Car Guide, Older Used Car Guide, Motorcycle Guide and Recreation Vehicle Appraisal Guide. All values are multiplied by the state mandated 70% assessment ratio.
The statutory mandate that Assessors value motor vehicles at one hundred per cent of the average retail price does generally equate to a higher value than the average person could obtain in private sales transactions. The National Automobile Dealers Association (NADA) average retail price represents the price that auto dealers can sell a car in good condition. It includes a level of profit that is unavailable in sales not involving a car dealer.
Vehicle mileage, wear and tear, conditions or other reasons for unusual depreciation are not taken into consideration when your vehicle is assessed.