Motor Vehicle

In the State of Connecticut both registered and unregistered motor vehicles are taxable on the local level. Motor vehicle taxes are due annually, however, there are two different motor vehicle lists that are billed at different times.

  • July Billing: Includes all vehicles registered in the Town of Wilton as of the previous October 1st. This bill covers October 1st through the following September. For example, the motor vehicle bill that is due in July 2023 will cover the time period of October 1, 2022 to September 2023.
  • January Billing: Includes any vehicles not registered on October 1st but become registered sometime within the grand list year. This bill covers the month the vehicle was initially registered through the end of September. For example, if a vehicle is registered on November 15, 2022, the first tax bill will be due in January 2024 and will reflect November 2022 through September 2023.

What to do if you have disposed of a vehicle:

The Department of Motor Vehicles does not notify the Assessor’s Office when a motor vehicle is disposed of. First you will need to determine whether you are canceling your vehicle's registration or transferring the plates to a new vehicle.

  1. Transferred Plates: If you have transferred your registration from one vehicle to another, you are not required to provide paperwork. You will be billed for a full year on the vehicle that was registered on October 1st, however, you will receive a credit on the first bill for your new vehicle.

    The first bill for your new vehicle will bill you for the portion of the grand list year in which you had the new vehicle as well as apply a credit for that same portion of the grand list year in which you have already been billed on the old vehicle. Thus reducing the amount owed on the Supplemental Tax Bill for your new vehicle.
  2. Canceled Plates: If you have canceled your registration with the Department of Motor Vehicles the system will not know to apply a credit and therefore you will need to provide documentation to the Assessor’s Office to have your bill adjusted. *Please note the CT DMV now allows residents to cancel their registration online. For more information visit the CT DMV’s website and click on online services.

Documentation Required to Pro-Rate a Motor Vehicle Tax Bill
 

Two Forms of Proof are Required:
 

  1. Plate Receipt from the DMV indicating the registration has been canceled. If you have transferred your registration to your new vehicle there is no adjustment to your tax bill (refer to explanation above).
  2. Proof of Disposition of your Vehicle. Motor vehicle taxes are an ownership tax therefore you will also need to provide documentation that your vehicle has been physically disposed of. Depending on your situation, you will need to provide one of the following documents:
  • Sold Vehicle: A bill of sale signed by both the buyer and the seller or a copy of the new owner's registration.
  • Transfer of Title: A copy of both sides of the transferred title, signed by both parties, and indicating the date the transfer took place.
  • Out of State Registration: A copy of the new out of state registration showing the date the vehicle was registered.
  • Stolen Vehicle: A letter from the insurance company indicating the date the vehicle was stolen and not recovered.
  • Totaled Vehicle: A letter from the insurance company indicating the date the vehicle was deemed a total loss.
  • Junked Vehicle: A receipt from the junkyard stating the date the vehicle was junked.
  • Trade In Vehicle: A copy of the purchase agreement identifying the old vehicle as a trade in.
  • Donated Vehicle: A copy of the donation letter showing the date the vehicle was donated.
  • Leased Vehicle Return: A copy of the terminated lease agreement or the odometer statement. *Odometer disclosure statements will only be accepted for leased vehicle returns*
  • Leased Vehicle Purchase: A copy of your new registration indicating the vehicle is now registered in your name.
  • Insurance Letter: If you are unable to provide any of the above documents, the Assessor’s Office will accept a letter from your insurance company identifying the vehicle, the date the vehicle was removed, and the reason for deletion.
  • In State Relocation: A letter from your insurance company showing the date the vehicle was garaged in your new city/town. This is sufficient proof to remove the bill only if you moved to a new town PRIOR to the October 1st start date of the tax year. (Address must be updated in DMV's system.)

**Please note: All information should be dated and have the year, make, model, and vehicle identification number (VIN) on it. Documentation that is missing information will not be accepted**

This information is also located in our Motor Vehicle Standard Forms of Proof.

Motor Vehicle Assessments

Motor vehicle assessments are based on seventy percent (70%) of the average retail value according to J.D. Power as of October 1st of each year.

Antique Motor Vehicles

Any person wishing to claim a $500 assessment on their motor vehicle, due to it qualifying as an antique, rare, or special interest motor vehicle under C.G.S. 14-1 (3), must file an affidavit annually by May 15th to apply to the July tax bill. To download a blank affidavit, please visit the Forms page.

Appeals

Any taxpayer who is dissatisfied with their motor vehicle assessment has the opportunity to appeal their assessment to the Board of Assessment Appeals. For more information regarding the Board of Assessment Appeals, please visit the Board of Assessment Appeals page.