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§ 12-71d — Connecticut Law | CourtGPT
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Connecticut Legal Code

§ 12-71d

Connecticut Title 12 — Connecticut law

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(a) Prior to and including October 1, 2023, on or before the first day of October each year, the Secretary of the Office of Policy and Management shall recommend a schedule of motor vehicle values which shall be used by assessors in each municipality in determining the assessed value of motor vehicles for purposes of property taxation. For every vehicle not listed in the schedule the determination of the assessed value of any motor vehicle for purposes of the property tax assessment list in any municipality shall continue to be the responsibility of the assessor in such municipality, provided the legislative body of the municipality may, by resolution, approve any change in the assessor's method of valuing motor vehicles. Any appeal from the findings of assessors concerning motor vehicle values shall be made in accordance with provisions related to such appeals under this chapter. Such schedule of values shall include, to the extent that information for such purpose is available, the value for assessment purposes of any motor vehicle currently in use. The value for each motor vehicle as listed shall represent one hundred per cent of the average retail price applicable to such

the value for assessment purposes of any motor vehicle currently in use. The value for each motor vehicle as listed shall represent one hundred per cent of the average retail price applicable to such motor vehicle in this state as of the first day of October in such year as determined by said secretary in cooperation with the Connecticut Association of Assessing Officers.(b) Not later than October 1, 2024, and annually thereafter, the Secretary of the Office of Policy and Management shall, in consultation with the Connecticut Association of Assessing Officers, recommend a schedule of motor vehicle plate classes, which shall be used by assessors in each municipality in determining the classification of motor vehicles for purposes of property taxation. The value for each motor vehicle shall be determined by the schedule of depreciation described in subdivision (7) of subsection (b) of section 12-63. The determination of the assessed value of any vehicle for which a manufacturer's suggested retail price cannot be obtained for purposes of the property tax assessment list in any municipality shall be the responsibility of the assessor in such municipality, in consultation with the

ggested retail price cannot be obtained for purposes of the property tax assessment list in any municipality shall be the responsibility of the assessor in such municipality, in consultation with the Connecticut Association of Assessing Officers. Any appeal from the findings of assessors concerning motor vehicle values shall be made in accordance with provisions related to such appeals under this chapter.(P.A. 85-386, S. 1, 2; May Sp. Sess. P.A. 94-4, S. 3, 85; P.A. 95-160, S. 64, 69; P.A. 22-118, S. 499; P.A. 23-204, S. 211.)History: P.A. 85-386 effective June 25, 1985, and applicable to the assessment year in any municipality commencing October 1, 1985, and thereafter; May Sp. Sess. P.A. 94-4 authorized assessors to determine the assessed value of motor vehicles not listed in the schedule and provided the legislative body of the municipality may approve any change in the assessor's method of valuing motor vehicles, effective June 9, 1994; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 22-118 designated existing provisions re schedule of motor vehicle values as Subsec. (a) and specifying that Subsec.

effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 22-118 designated existing provisions re schedule of motor vehicle values as Subsec. (a) and specifying that Subsec. (a) shall apply to schedules recommended prior to and on October 1, 2022, and added Subsec. (b) re schedule of motor vehicle plate classes, effective July 1, 2022, and applicable to assessment years commencing on or after October 1, 2023; P.A. 23-204 amended Subsec. (a) by substituting 'October 1, 2023' for 'October 1, 2022' re recommendation of schedule of motor vehicle values and Subsec. (b) by substituting 'October 1, 2024' for 'October 1, 2023' re recommendation of schedule of motor vehicle plate classes, effective July 1, 2023, and applicable to assessment years commencing on or after October 1, 2024.

Source: https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-71d· Version 2026