A tax jurisdiction is considered to be your town of residency, or if a nonresident, the point from which the vehicle most frequently leaves and to which the vehicle most frequently returns and is garaged overnight. The uniform assessment date is October 1st in Connecticut. Motor vehicles registered on October 1st will be part of the October 1st Grand List. Vehicles registered after October 1st, but prior to August 1st, will be a supplement to the October 1st Grand List. Tax due date for the October 1st Grand List is July 1st for most Connecticut towns and cities.
Installments vary among municipalities from one to two installments.
Tax due date for the supplemental list is January 1st. Failure to receive a tax bill does not invalidate the tax. Supplemental Motor Vehicles Supplemental motor vehicles are vehicles which were not registered on October 1st, but are registered subsequent to October 1st and prior to August 1st. The Board of Tax Review meets at least three times during the month of September. The September meeting is solely for appeals relating to motor vehicle assessments appearing on the preceding October 1st Grand List.