Assessor
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501 Main Street South
(Room 204)
Southbury, CT 06488
Maps and Directions
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P:(203) 262-0674
Monday - Thursday:
8:00am - 4:30pm
Fri: 8:00am - 1:00pm
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Motor Vehicle Information
Motor Vehicle Assessment Changes Effective October 1, 2024
Pursuant to Public Act 22-118 and June Special Session Public Act 24-1, municipal Assessors will be valuing registered/non-registered passenger motor vehicles differently than they have in the past.
Effective with the October 1, 2024 Grand List, Assessors will utilize the Manufacturer Suggested Retail Price (MSRP) of your vehicle and apply the statutory depreciation schedule to calculate the depreciated value of your vehicle. The depreciated value will then be multiplied by the statewide assessment ratio of 70%, producing the assessed value of your vehicle for taxation. The assessed value of your vehicle will automatically decrease according to the depreciation schedule. Your vehicle will be assessed at no less than $500 for taxation purposes at any time.
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Motor Vehicle Tax Bills
Motor vehicle tax bills cover motor vehicles registered on or before October 1. If you disposed of your vehicle and did not transfer the plate to a replacement vehicle, you may be entitled to a tax credit.
If you moved out of Southbury to another town in Connecticut after October 1, the tax bill will still be due to Southbury for that entire Grand List year. Motor Vehicle taxes can only be prorated if you move out of state by providing the Assessor’s Office with a copy of your new registration and the canceled Connecticut plate receipt.
If you transferred your plates to a new vehicle, you are not entitled to an adjustment, unless the old vehicle is leased. 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.
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.
Copies of CT Department of Motor Vehicles cancellation of plate receipt may be requested by visiting portal.ct.gov/DMV or by calling (800) 842-8222 (in state) or (860) 263-5700 (out of state).
Required Forms of Proof For Motor Vehicle Adjustments
If an error exists in your ownership time period of a motor vehicle, you may provide proof of your claim to the Assessor’s Office according to the situations listed below.
Any documentation provided:
- Must be clearly dated.
- Must be signed (when necessary).
- Must be legible.
- Must show vehicle identification number, year, make and model.
Please note: A CT Department of Motor Vehicles cancellation of license plate does not show that you have disposed of the vehicle. Therefore a 2nd form of proof is required to support an adjustment.
IF YOUR VEHICLE HAS BEEN SOLD:
A copy of CT Department of Motor Vehicles cancellation of plate receipt is REQUIRED, PLUS any one of the following items:
- A copy of the bill of sale with the year, make, model & Vehicle Identification Number 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 year, make, model & Vehicle Identification Number 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 Number of the vehicle.
IF YOUR VEHICLE HAS BEEN TOTALED:
A copy of CT Department of Motor Vehicles cancellation of plate receipt is REQUIRED, PLUS any one of the following items:
1. 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 Number of the vehicle.
2. Dated receipt from junk dealer to whom the vehicle was sold and the year, make, model & Vehicle Identification Number of the vehicle.
IF YOUR VEHICLE HAS BEEN REGISTERED OUT OF STATE:
A copy of CT Department of Motor Vehicles cancellation of plate receipt is REQUIRED, PLUS
- A copy of the original out of state registration OR title from the new state showing the year, make, model & Vehicle Identification Number of the vehicle is REQUIRED.
IF YOUR VEHICLE HAS BEEN STOLEN:
A copy of CT Department of Motor Vehicles cancellation of plate receipt is REQUIRED, PLUS any one of the following items:
- 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 Number of the vehicle.
- A copy of report from the Police Department which must state that the vehicle was stolen and never recovered, with the year, make, model & Vehicle Identification Number of the vehicle.
IF YOUR VEHICLE HAS BEEN TAXED IN THE WRONG TOWN:
Proof of residency prior to October 1st in form of either: Residential Deed, Lease Agreement, Utility Bill OR Voter ID Card, PLUS any one of the following items:
- Proof of payment to correct tax town for same vehicle.
- Written correction from the Department of Motor Vehicles.
IF YOUR VEHICLE HAS BEEN REPOSSESSED:
A copy of CT Department of Motor Vehicles cancellation of plate receipt is REQUIRED PLUS any one of the following items:
- 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 Number of the vehicle.
- Copy of bill of sale or auction papers that shows the year, make, model & Vehicle Identification Number of the vehicle and date of sale.
IF YOUR VEHICLE HAS BEEN DONATED:
A copy of CT Department of Motor Vehicles cancellation of plate receipt is REQUIRED, INCLUDING:
- Letter from charitable organization stating that the vehicle was donated, the date of the donation, and the year, make, model & Vehicle Identification Number of the vehicle.
IF YOUR VEHICLE HAS BEEN JUNKED:
A copy of CT Department of Motor Vehicles cancellation of plate receipt is REQUIRED, INCLUDING:
- Letter from junkyard stating that the vehicle was junked, the date it occurred, and the year, make, model & Vehicle Identification Number of the vehicle.
Motor Vehicle Claimed Exempt Due to Active Military Service
Out of state resident based in CT must file Soldiers & Sailors Civil Relief Act form annually with the Assessor’s Office. Residents of CT based out of state must file Active Duty form annually with the Assessor’s Office. These must be filed by December 31 of the year the taxes are due. Forms are available in the Assessor's Office or online.
Supplemental Motor Vehicles
Supplemental motor vehicles are vehicles, which were newly registered or renewed within the grand list year subsequent to October 1 and prior to August 1. The tax bill for any such vehicle is generated in December and due January 1. Motor vehicle taxes are prorated from the month registered through September at the following percentages of assessed value:
| October |
100.0% |
| November |
91.7% |
| December |
83.3% |
| January |
75.0% |
| February |
66.7% |
| March |
58.3% |
| April |
50.0% |
| May |
41.7% |
| June |
33.3% |
| July |
25.0% |
The same forms of proof are required for any adjustments to supplemental motor vehicle list bills.
Forward the appropriate two forms of proof to the Assessor’s Office in person, by mail or email.
Deadline for Presentation of Proof for Adjustment
The proof for adjustments (prorates) of motor vehicle regular 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, 2023 has until December 31, 2025 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.)
| Assessment date |
Deadline for presentation of proof for adjustment |
| October 1, 2020 |
December 31, 2022 |
| October 1, 2021 |
December 31, 2023 |
| October 1, 2022 |
December 31, 2024 |
| October 1, 2023 |
December 31, 2025 |
| October 1, 2024 |
December 31, 2026 |
Payment Information
Motor vehicle tax bills are due July 1. Payments made after August 1 will be charged interest at a rate of 1.5% per month (going back to the original due date of July 1) or a minimum charge of $2.00.
Supplemental motor vehicle tax bills are due January 1. Payments made after February 1 will be charged interest at a rate of 1.5% per month (going back to the original due date of January 1) or a minimum charge of $2.00.
Please make checks payable to: Southbury Tax Collector. Send your payment to Southbury Tax Collector, P.O. Box 467, Southbury, CT 06488.
If a receipt is needed, send a self-addressed stamped envelope with your payment and bill. The office is open from 8:00am to 4:30pm Monday through Thursday, and 8:00am to 1:00pm on Friday.
When Should Your Motor Vehicle(s) Be Registered In Southbury?
If you have moved to Southbury from another town, whatever town you live in on October 1 is the town where you should pay taxes. For example, if you moved from Danbury to Southbury after October 1, 2023, then you should pay the taxes in Danbury for this year. If you moved to Southbury on or before October 1, 2023 then you should pay the taxes in Southbury for this year. Please provide us with proof of when you began owning or renting in Southbury, along with a copy of your vehicle registration. Please refer to CT State Statute 12-71 f (2). Contact DMV and be sure to change your town code along with your address if you have not done so already.
If your vehicle is registered in a different town within CT other than Southbury and you have more than one address in Connecticut, State Statute 12-71 f(2) states that whatever town where the vehicle resides is the town you should pay taxes in. For example, if you own a house in Danbury and in Southbury and your vehicle is in Southbury, then you need to pay Southbury taxes.
If your car is registered in a different state and you recently moved/live in Southbury, Connecticut year-round, DMV states: "once you've established residency in CT, you have 60 days to transfer your vehicle registration to this state". Please register your car with the DMV and change your address along with the town code to "130" (Southbury) as soon as possible.
If you moved to Southbury, CT on or before October 1, 2023, please provide our office with proof of when you began owning or renting in Southbury, along with a copy of your registration. If you do not register your vehicle within 60 days, you must file a declaration of personal property.
If your vehicle is registered in a different state and your vehicle is in Southbury, Connecticut for only part of the year, state statute 12-71 F(3) reads: "If you are here for 3 months of the year, you must file a declaration of personal property" with the Assessor's Office. Please call or visit our office to provide information along with a copy of your vehicle's registration so that we can send you a personal property declaration.
If you are the owner of a property and are leasing out the home, condo or apartment, please provide us with a copy of the lease, address, and the plate numbers of all tenant vehicles so we may send them the appropriate information.
Again, if you have any questions, please feel free to contact the Assessor's Department at 203-262-0674.