Adjustments to Motor Vehicle Bills
THE TAXPAYER IS STILL RESPONSIBLE FOR TIMELY PAYMENT ON ANY BILL BEING ADJUSTED. If the bill is paid in full and subsequently adjusted, a request for a refund must be made in writing and can be submitted with documentation for adjustment.
From the section below entitled “What If My Vehicle Was…”, choose a category that best describes your situation and send the appropriate forms of proof to:
Assessment Office West Hartford Town Hall 50 South Main Street, Room 142 West Hartford, CT 06107 Phone: (860) 561-7414 Fax: (860) 561-7590
PLEASE NOTE: A CT Department of Motor Vehicles cancellation of license plate does not show that you have disposed of the vehicle. Therefore, additional forms of proof are required to support an adjustment (Copies of CT Department of Motor Vehicles cancellation of plate receipt may be requested from CT Department of Motor Vehicles {Copy Records Division} at (860) 263-5154 or at www.dmvct.org.)
WHAT IF MY VEHICLE WAS...
SOLD/TRADED IN?:
A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED
AND any one of the next
- A copy of the bill of sale with the year, make, model & Vehicle Identification # of the vehicle as well as buyer’s signature. No handwritten bills of sale will be accepted.
- A copy of the new owner’s registration or the new owner’s title with the issue date, year, make, model & Vehicle Identification # of the vehicle.
- A copy of your title showing transfer.
- A letter from your insurance agent or company stating the date the insurance was cancelled, the reason for cancellation and the year, make, model & Vehicle Identification # of the vehicle.
- From CT DMV registration form, bill of sale section at bottom of form.
- Reverse side of registration renewal form – transfer of ownership form.
- Trade-in Agreement
TOTALED / JUNKED:
A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED
AND Any one of the next
- A letter from your insurance agent or company stating that the vehicle was totaled, the date of the accident and the year, make, model & Vehicle Identification # of the vehicle.
- Dated receipt from junk dealer to whom the vehicle was sold and the year, make, model & Vehicle Identification # of the vehicle.
REGISTERED OUT OF STATE:
- A copy of the original out of state registration OR title showing the issue date, year, make, model & Vehicle Identification # of the vehicle. REQUIRED
- Proof of out-of-state residency (ie: license, deed, lease agreement or utility bill)
AND
A copy of CT Department of Motor Vehicles cancellation of plate receipt.
STOLEN:
A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED
AND
A statement from your insurance agent or company stating that vehicle was stolen and not recovered, date of theft and the year, make, model & Vehicle Identification # of the vehicle.
TAXED IN WRONG TOWN:
If you lived in a different Connecticut town on October 1st, 2010 please provide:
Proof of residency prior to October 1 in form of : Field Card ,Voter Identification card OR Lease
OR
Written correction from the Department of Motor Vehicles.
REPOSSESSED:
A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED
AND Any one of the next
- Letter from the finance company stating the date vehicle was taken and that it was not redeemed by you and the year, make, model & Vehicle Identification # of the vehicle.
- Copy of bill of sale or auction papers that shows the year, make, model & Vehicle Identification # of the vehicle and date of sale.
DONATED:
A copy of CT Department of Motor Vehicles cancellation of plate receipt. REQUIRED
AND Any one of the next
- Letter from charitable organization on the organization’s letter head, stating that the vehicle was donated, the date of the donation and the year, make, model & Vehicle Identification # of the vehicle.
- A letter from your insurance agent or company stating the date the insurance was cancelled, the reason for cancellation and the year, make, model & Vehicle Identification # of the vehicle.
WHAT IF MY LICENSE PLATES WERE TRANSFERRED TO MY NEW VEHICLE?
If you transferred your plates to a new vehicle, you are not entitled to an adjustment. In essence, the adjustment follows the license plate. The original bill for the old vehicle should be paid. A supplemental list will generate a bill for the new vehicle with a credit (exemption) for the period that the old vehicle was no longer owned.
REGISTERED MY CAR AFTER OCTOBER 1, 2010:
Vehicles registered after October 1st 2010 will be on the supplemental motor vehicle list, as described below. Supplemental bills are mailed mid-December and are due January 1st, 2012.
SUPPLEMENTAL MOTOR VEHICLE TAX BILLS
Supplemental motor vehicle bills cover motor vehicles registered after October 1st 2010 and before August 1st 2011. Motor vehicle taxes are prorated from the month registered through September at the following percentages of assessed value:
|
Month Acquired
|
New License Plate Code
|
Transfer License Plate Code
|
% of Assessment
|
|
October
|
A
|
N
|
100%
|
|
November
|
B
|
O
|
91.7%
|
|
December
|
C
|
P
|
83.3%
|
|
January
|
D
|
Q
|
75.0%
|
|
February
|
E
|
R
|
66.7%
|
|
March
|
F
|
S
|
58.3%
|
|
April
|
G
|
T
|
50.0%
|
|
May
|
H
|
U
|
41.7%
|
|
June
|
I
|
V
|
33.3%
|
|
July
|
J
|
W
|
25.0%
|
DEADLINE FOR PRESENTATION OF PROOF FOR ADJUSTMENT
CT Department of Motor Vehicles 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.
|
Assessment Date
|
Deadline for Presentation of Proof
|
|
October 1, 2010
|
December 31, 2012
|
|
October 1, 2009
|
December 31, 2011
|
|
October 1, 2008
|
December 31, 2010
|
The proof for adjustments (“prorates”) of motor vehicle list must be presented within 27 months of the assessment date. Example: the owner of a vehicle with a bill with an assessment date of October 1, 2009 has until December 31, 2011 to present all proofs of disposal.
Taxpayer failure to provide all forms of proof for adjustment within the 27 months of the assessment date forfeits the right to an adjustment of the bill by CT law (12-71c.)
APPEAL PROCESS
Questions about the motor vehicle appeal process should be directed to the Assessment Office at 561-7414 before February 16, 2012.
CLAIMED EXEMPT DUE TO ACTIVE MILITARY SERVICE
Out-of-state residents who are based in Connecticut must file Soldiers & Sailors Civil Relief Act form annually with the Assessment Office.
Residents of Connecticut based out of state must file Active Duty form annually with the Assessment Office
Forms are available in Assessment Office.
|