All persons liable to pay taxes are hereby notified to declare all tangible personal property owned by them for three months or more as of October 1st of any given year. Forms will be mailed to all property owners previously on record by each local assessor. Otherwise CGS 87-245 provides that the assessor apply a 25% PENALTY for failure to file by November 1st of any given year.
NOTE: A declaration for real property or Connecticut registered motor vehicles is not necessary. Taxable personal property includes office equipment, machinery, farming tools, mechanics tools, horses and unregistered camp trailers. Registered camp trailers are taxable in the town where they are housed. All furniture, fixtures, machinery and equipment used in any business must be declared. Horses must be declared and will be allowed up to a $1,000 exemption.
who served for more than ninety days during the dates of war under Section 27-103 or have been disabled must have recorded their honorable discharge with the Town Clerk by October 1st of any given year in order to receive an exemption against their tax bill.
VETERAN’S ADDITIONAL EXEMPTION:
Additional exemption is available for those who meet necessary income requirements and file with the Assessor’s office by October 1st of any given year. Bi-annual filing is required and proof of income must be furnished at time of application.
CONNECTICUT ACTIVE SERVICE MEMBERS:
Active Service Members may obtain an exemption on one (1) passenger motor vehicle if proof is submitted.
SOCIAL SECURITY DISABILITY:
Any person under the age of 65 that has been awarded total disability may be entitled to receive a $1,000 assessment exemption. Applicants must furnish proof of award.
FARM / FOREST LAND CLASSIFICATION:
Persons seeking to apply under Farm / Forest, for the first time, must file between September 1st and October 31st of any given year except in a revaluation year then it must be filed by December 31 of that given year. Forestry applications must be accompanied by a CT Qualified Foresters Report.
ELDERLY & TOTALLY DISABLED PERSONS:
Connecticut law provides for Annual Tax Relief for persons who are 65 years and older or totally disabled who meet necessary qualifications. To be eligible for a benefit, application with proof of income must be made during the following dates:
HOMEOWNERS: February 1, through May 15, of any given year
RENTERS: April 1, through October 1, of any given year
PERSONS PERMANENTLY AND TOTALLY DISABLED, regardless of age, may also apply for benefits under the elderly programs as approved by OPM.
NEW COMMERCIAL TRUCKS
New commercial trucks with a gross vehicle rating in excess of 26,000 lbs. should check with the Assessor’s office for tax exemption eligibility. Application must be completed and filed with the assessor by November 1st of any given year on a form prescribed by the Secretary of the Office of Policy & Management.