Assessor

• Contact Information
• 2008 Revaluation:
  • Revaluation Update
  • Vision Appraisal Project Status Report (7/31/2008) [60 KB PDF* file]
  • Explanation of Project
  • Frequently Asked Questions
• Assessor's Online Database (Updated through April 30, 2008)
• Top Taxpayer Report - 2007 Grand List
• Grand List Information (Includes 2007 Grand List)
• Valuation of Real Estate, Revaluations and Inspections
• Motor Vehicle Taxation Information
• Personal Property Taxation Information
• Tax Benefits & Exemptions for Wethersfield Residents (Updated Income Parameters for 2007 List)
• Eligible War Dates and Veteran's Exemption Amounts
• Board of Assessment Appeals

*These linked files are in Adobe's Portable Document Format. To view them you will need Adobe Reader installed on your computer. It is available for free download at:

Grand List Information

OCTOBER 1, 2007 GRAND LIST

As Valued at 70% by the Assessor:

As Determined By The Board of Assessment Appeals at March Sessions

Mill Rates

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Value, Revaluations and Inspections

Generally: Real estate is assessed on 70% of its value as of the assessment date (October 1st). The assessment will remain constant until the next revaluation, unless: improvements or physical changes are discovered, or corrections made to the data. Zone changes or variances may have an impact on value, hence the assessment may change. It is also possible that a change will create a decrease in value.

Residential Property: Connecticut General Statutes modified the Revaluation Cycle during the June 2004 Sessions. Connecticut towns must implement Revaluations every 5 years. If the most recent revaluation was "statistical," the next Revaluation must be by Physical Inspection. See Section 12-62 (a) and (b). A town may also conduct more frequent revaluations if the local governing agency approves such an ordinance.

The 2003 Revaluation for Wethersfield was conducted by statistical means, therefore the next revaluation will be for the 2008 Grand List and will require that physical inspections of all properties have been conducted.

Inspections will consist of a walk through by the Assessor or his/her designee, listing all attributes of the property and noting condition and quality. Location, quality, and quantity are the three major factors in an estimate of value.

Upon completion of inspection, the assessment records will be updated to reflect any changes. If the value has increased from the preceding year, either by improvements or change of status, the taxpayer will be sent a notice. In a Revaluation year, all owners will receive a Notice of Assessment.

Commercial Property: Commercial properties will be assessed in the same manner. Income is a factor in the valuation of commercial properties, and all commercial properties will be required to submit an Income and Expense Report annually, at least 3 years prior to a Revaluation. A statutory change is that the Assessor may request more frequent filings of the I & E. If required, the I & E is due June 1st of any given year, and failure to submit will result in a 10% statutory penalty on the next Grand List.

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Motor Vehicles, Taxation

Motor vehicles are assessed at 70% of the NADA (October edition) average retail. If not listed in NADA other publications deemed appropriate are used. If not listed in any publication, estimates are used. Vehicles that are registered with antique plates receive a maximum assessment of $500.00.

A vehicle owned by you on October 1, of any year is taxable the following July. Vehicle purchased after October 1, and prior to July 31st of the following year will be taxed on the supplemental list billed in January, 15 months after the assessment date. Disposal of a vehicle entitles you to a credit from the month after the month of disposal through September 30th of the year following the Grand List year (upon request the credit can be computed on a per diem basis, such requests must be made in writing). If the vehicle was replaced and the same plate was used you will get a supplemental bill in January of the year after the taxes were due, credit will be automatically applied to your bill. Credits may be applicable to the October list or the supplemental list.

MOTOR VEHICLE STANDARD FORMS OF PROOF OF DISPOSAL

TWO FORMS REQUIRED

1. PLATE RECEIPT from DMV indicating that the registration has been CANCELLED, LOST or STOLEN.
2. ANY OF THE FOLLOWING IN ADDITION TO # 1:
   1. A copy of the bill of sale. (The bill of sale is now on the bottom of vehicle owners registration form and transfer information must be recorded on the back of the registration form before being submitted to DMV - therefore the seller's obligation is to provide a copy of the signed registration form along with the plate receipt to the Assessor.)
   2. A copy of the Transfer of Title. (The seller must provide the Assessor with a copy of the signed title and the plate receipt.)
   3. Out of State registration -- proof of residency and a copy of registration showing the date the vehicle was registered outside the State of Connecticut along with the plate receipt.
   4. Stolen vehicle -- a statement from the insurance company indicating that the vehicle was stolen and NOT RECOVERED. Owner must file a lost or stolen plate form with the DMV.
   5. Totaled vehicle -- a statement from the insurance company indicating that the vehicle was totaled. if owner did not return plate than he/she must file a lost or stolen plate form with the DMV.
   6. Junked vehicle -- a notarized receipt from junkyard in addition to the plate receipt.
   7. Trade-in vehicle -- a copy of the purchase agreement identifying the trade-in vehicle and a plate receipt.

NOTE: All information must be DATED and the VEHICLE ID NUMBER must be on all documentation.

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Personal Property Taxation

All owners of taxable personal property are required annually to file a Personal Property Declaration Form M15.

You must file a return with the Assessor on or before November 1st, or a 25% penalty will be applied. Should you decide to appeal your assessment, and you failed to properly file a form, the Board of Assessment Appeals is barred by law from adjusting your assessment (Sec. 12-114 G.G.S.).

Please read the following information carefully. If you think that you may be eligible for the exemption on new manufacturing equipment (Code 13), please contact the Assessor's office for an application form.

The return must be signed either by (1) the property owner, or (2) by an agent of the owner (in which case it must be notarized). "Owner" means the person who holds legal title to the personal property for which information is required regardless of who is responsible for paying the property tax. In the case of a corporation, the word "owner" includes any officer. If any other employee signs the return, notarization is required. "Agent" is defined as any person authorized by the owner to sign in his behalf.

Sec. 12-41 requires all personal property owners to file an itemized list with the Assessor annually. Residents must file in the town in which their property is located on the October 1st assessment date. Non-residents (i.e. persons with property located in a town in which they do not have a business location) must file in the town where property situs has been established under the "three month rule" (Sec. 12-43). Situs for a corporation property is determined under Sec. 12-59 (and Sec. 12-43, if applicable).

Sec. 12-43 specifies that property of non-residents is taxable in the town where it is located for three or more of the twelve months preceding the assessment day. Even if the property has been sold, or was not located in this state on the assessment day, it must be reported if it meets the "three month rule". If property was located in more than one Connecticut town preceding the assessment date, it is taxable in the town in which it was located for the three or more months closest to the assessment day.

It is to your advantage to provide the requested information for all categories. Otherwise, the Assessor will be forced to estimate an assessment based upon 70% of your property's fair market value. The method for determining value is the depreciated cost-in-place method. Non-residents please list all property in Sec. I. Resident businesses and professional persons please note: the request for confidentiality is on the reverse side of the form.

Any assets new or otherwise not previously listed, should be described in Section B.

Non-resident businesses and leasing companies please complete Sec. II if you have disposed of or removed any of your equipment. Failure to properly report disposal will result in our assumption that it is still in the jurisdiction or had obtained situs and is taxable. The 25% penalty will be added where applicable.

All property, including items fully depreciated (or "written off") for IRS purposes, must be reported. If you have no property to declare, return the M-15 to the Assessor with a full explanation.

The Assessor has the right to audit your books and records within three years of the date this return is filed. Substantial penalties are applicable if such an audit reveals that you have not reported the property as required by law (Sec. 12-53).

For copy of the declaration form please call our office at (860) 721-2810, or you may download it in Excel format from our forms page.

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Tax Benefits & Exemptions for Wethersfield Residents

Exemptions and Tax Relief for The Elderly, Totally Disabled and Others

1. ELDERLY HOMEOWNER
   1. If you are 65 by December 31st of the year for which you are filing.
   2. If you have been a Wethersfield taxpayer for 1 year prior to application, and have been the homeowner for your current residence as of October 1st.
   3. If your total income is under $36,500 for married couple, or $29,800 for single, for the Calendar Year 2007, you qualify for the State program, benefits ranging from $150 to $1250.
   4. If your total income does not exceed $40,000 (includes gross Social Security), if married or single, you qualify for benefits of 15% under the Town of Wethersfield Ordinance (rev. 1/2007) with a maximum of $400 or $500 depending on income level.
   5. Copy of Income Tax, or other proofs of income, and Social Security statement need to be presented.
   6. Application period is February 1 - May 15. If you are currently on the program, you will be mailed applications for renewal.
2. DISABLED HOMEOWNER
   1. If you have been a Wethersfield taxpayer for 1 year prior to application.
   2. If you have been declared 100% Disabled by Social Security and have the Award Certificate to place on file with this Office, you are granted a $1000 exemption on Real Estate (or Motor Vehicle).
   3. Award Certificate must be filed with the Assessor by January 31st.
   4. If eligible due to low income, Items 3 - 6 above apply also to Disabled.
   5. Local Option by Town of Wethersfield grants an additional $1000 exemption if income level is under $29,800 for single, $36,500 for married: application taken between February 1 & October 1.
3. VETERAN
   1. If you served in Active Duty for 90 days or more during time of conflict as listed in Sec 12-81(19) CGS, you should file your DD-214 with the Town Clerk prior to October 1st. This entitles you to a $3,000 plus an additional $1,500 exemption for the assessment year following filing.
   2. If you have a disability as determined by the V.A., Form 20-5455a should be on file with the Assessor. *Exemptions are: 4,500 for 10%-25% disability: 6,000 for 26%-50%; 7,500 for 51%-75%: 9,000 for 76%-100%, or 65 or over with 10% or more disability [*50% of exemption is additional provided by State, effective on 86 List].
4. VETERANS OF LOW INCOME
   1. If you are eligible as noted above.
   2. If your total income is under $36,500 for married, or $29,800 for single, (includes surviving spouse of vet), you qualify for an additional exemption in the amount of twice your regular exemption. If you are classified by V.A. as 100% disabled, the qualifying income level is $21,000 maximum for married couple, and $18,000 for single, excluding Social Security.
   3. Proof of income must be presented.
   4. Application period is February 1 - October 1.
   5. Local Option by Town of Wethersfield grants an additional $7000 exemption to vets with income level below $36,500 Married, or $29,800 single; file between February 1 - October 1.
5. BLIND
   1. $3000 exemption granted for next assessment year upon filing of Certification from State Board of Education for Blind. File by January 31st.
   2. Local Option by Town of Wethersfield grants an additional $2000 exemption if income is under $36,500 married, or $29,800 single; file Feb 1 - Oct 1.
6. ELDERLY or DISABLED RENTERS
   1. Applications for this benefit are handled by Dept. of Social Services, Call 721-2814.
7. AMBULANCE-TYPE MOTOR VEHICLE
   1. Any vehicle used exclusively for transporting any medically incapacitated individual may be exempt from taxation.
   2. Applications are filed annually September 1 - November 1, at which time the Assessor shall inspect any new vehicle to determine that it has been adapted and/or modified.
   3. Vehicles used to transport an individual for payment do not qualify.

Additional exemptions & benefits under State programs are reimbursable to Town by State of Connecticut. Local Option Exemptions are carried fully by the Town.

NOTE FROM THE ASSESSOR: We request that you come to the Office on Tuesdays or Thursdays, 9-Noon or 2-4 PM for filing tax break applications. If you have further questions, please call 721-2810 or 721-2811.

Revised February 2007

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Eligible War Dates and Veteran's Exemption Amounts

Exemption of up to $3,000 is available to veterans who have served honorably during periods of war (see dates below) Additional Exemption of 1/2 the stated amount granted by State ($1,500) Total is $4,500 assessment reduction.

Veterans who have served ninety days active duty during the following are eligible for the exemption.

DATES OF WARS AND OTHER RECOGNIZED MILITARY CAMPAIGNS AND OPERATIONS UNDER §27-103, AS AMENDED BY PUBLIC ACT 03-85

FOR PROPERTY TAX EXEMPTION ELIGIBILITY UNDER §12-81 (19) AS OF OCTOBER 1, 2003

¹ The Spanish American War includes the Philippine Insurrection, the Boxer Rebellion and service in the Moro Province, for which the ending date is eleven days later than the ending date for the Spanish American War.

² The ending date for service in Russia by a person serving with the United State military forces during World War I differs from the ending date for all service during that war in all other arenas

³ Pursuant to §12-86, twelve o'clock midnight on December 31, 1947 is the World War II termination date for purposes of granting a property tax exemption.

⁴ A person must have served in a combat or combat support role for the duration of a campaign lasting less than 90 days (i.e., the Invasions of Grenada and Panama) in order to qualify for a property tax exemption. A person must also have served in a combat or combat support role in Lebanon or in Operation Earnest Will, during the specified dates, in order to qualify for an exemption. An Armed Forces Expeditionary Medal is awarded to such individuals.

⁵ Although referred to as the Persian Gulf War, service in the Persian Gulf is not required, nor is service in a combat or combat support role. Service anywhere for at least 90 days, and timely filing of DD2-14, qualifies for an exemption commencing October 1, 2003.

Revised January 2004

The Board of Assessment Appeals

Appealing The Assessment:

The Board of Assessment Appeals meets annually in March to hear the appeals of taxpayers who feel that they have been aggrieved. Appeals must be in writing on the appeal form, and filed on or before the grievance day. The filing deadline for appeals is February 20^th, provided the Grand List is filed on or before January 31^st. If an extension to file is granted the Board will meet in April and the grievance date is changed to March 20^th. The Board is also required to meet at least twice in September to hear appeals on motor vehicles. Please call the Office for an Appeal Form.

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