Connecticut General Statutes/Title 12/Chapter 203/Section 12-71e

CGS § 12-71e. *(See end of section for amended version and effective date.) Motor vehicle mill rate.

(a) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, (1) for the assessment year commencing October 1, 2016, the mill rate for motor vehicles shall not exceed 39 mills, (2) for the assessment years commencing October 1, 2017, to October 1, 2020, inclusive, the mill rate for motor vehicles shall not exceed 45 mills, and (3) for the assessment year commencing October 1, 2021, and each assessment year thereafter, the mill rate for motor vehicles shall not exceed 32.46 mills.

(b) Any municipality or district may establish a mill rate for motor vehicles that is different from its mill rate for real property and personal property other than motor vehicles to comply with the provisions of this section. No district or borough may set a motor vehicle mill rate that if combined with the motor vehicle mill rate of the town, city, consolidated town and city or consolidated town and borough in which such district or borough is located would result in a combined motor vehicle mill rate (1) above 39 mills for the assessment year commencing October 1, 2016, (2) above 45 mills for the assessment years commencing October 1, 2017, to October 1, 2020, inclusive, or (3) above 32.46 mills for the assessment year commencing October 1, 2021, and each assessment year thereafter.

(c) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, a municipality or district that set a motor vehicle mill rate prior to May 7, 2022, for the assessment year commencing October 1, 2021, may, by vote of its legislative body, or if the legislative body is a town meeting, the board of selectmen, revise such mill rate to meet the requirements of this section, provided such revision occurs not later than June 15, 2022.

(d) Notwithstanding the provisions of section 12-112, any board of assessment appeals of a municipality that mailed or distributed, prior to October 31, 2017, bills to taxpayers for motor vehicle property taxes based on assessments made for the assessment year commencing October 1, 2016, shall hear or entertain any appeals related to such assessments not later than December 15, 2017.

(e) For the purposes of this section, “municipality” means any town, city, borough, consolidated town and city, consolidated town and borough and “district” means any district, as defined in section 7-324.

Short History

(P.A. 15-244, S. 206; P.A. 16-146, S. 4; May Sp. Sess. P.A. 16-3, S. 187; June Sp. Sess. P.A. 17-2, S. 699; P.A. 21-40, S. 12; P.A. 22-118, S. 413.)

*Note: On and after July 1, 2025, this section, as amended by section 13 of public act 24-1 of the June special session, is to read as follows:

“Sec. 12-71e. Motor vehicle mill rate. (a) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, (1) for the assessment year commencing October 1, 2016, the mill rate for motor vehicles shall not exceed 39 mills, (2) for the assessment years commencing October 1, 2017, to October 1, 2020, inclusive, the mill rate for motor vehicles shall not exceed 45 mills, and (3) for the assessment year commencing October 1, 2021, and each assessment year thereafter, the mill rate for motor vehicles shall not exceed 32.46 mills.

(b) Any municipality or district may establish a mill rate for motor vehicles that is equal to or lower than 32.46 mills, including zero mills. Such mill rate may be different from the mill rate for real property and personal property other than motor vehicles to comply with the provisions of this section, provided the mill rate for motor vehicles is lower than the mill rate for real property and personal property. No district or borough may set a motor vehicle mill rate that if combined with the motor vehicle mill rate of the town, city, consolidated town and city or consolidated town and borough in which such district or borough is located would result in a combined motor vehicle mill rate (1) above 39 mills for the assessment year commencing October 1, 2016, (2) above 45 mills for the assessment years commencing October 1, 2017, to October 1, 2020, inclusive, or (3) above 32.46 mills for the assessment year commencing October 1, 2021, and each assessment year thereafter.

(c) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, a municipality or district that set a motor vehicle mill rate prior to May 7, 2022, for the assessment year commencing October 1, 2021, may, by vote of its legislative body, or if the legislative body is a town meeting, the board of selectmen, revise such mill rate to meet the requirements of this section, provided such revision occurs not later than June 15, 2022.

(d) Notwithstanding the provisions of section 12-112, any board of assessment appeals of a municipality that mailed or distributed, prior to October 31, 2017, bills to taxpayers for motor vehicle property taxes based on assessments made for the assessment year commencing October 1, 2016, shall hear or entertain any appeals related to such assessments not later than December 15, 2017.

(e) The Secretary of the Office of Policy and Management shall notify the chief executive officer of each municipality:

(1) Annually, (A) of the municipality's option to reduce the mill rate for motor vehicles to lower than 32.46 mills, including zero mills, and (B) that such mill rate may be different from the mill rate for real property and personal property other than motor vehicles to comply with the provisions of this section, provided the mill rate for motor vehicles is lower than the mill rate for real property and personal property; and

(2) In advance of the implementation of a municipality's revaluation pursuant to section 12-62, of the municipality's option to consider and evaluate the reduction of the mill rate for motor vehicles in the same fiscal year in which the revaluation is implemented.

(f) For the purposes of this section, “municipality” means any town, city, borough, consolidated town and city, consolidated town and borough and “district” has the same meaning as provided in section 7-324.”

(P.A. 15-244, S. 206; P.A. 16-146, S. 4; May Sp. Sess. P.A. 16-3, S. 187; June Sp. Sess. P.A. 17-2, S. 699; P.A. 21-40, S. 12; P.A. 22-118, S. 413; June Sp. Sess. P.A. 24-1, S. 13.)

Long History

History: P.A. 15-244 effective October 1, 2015, and applicable to assessment years commencing on or after October 1, 2015; P.A. 16-146 added “and personal property other than motor vehicles” in provision re mill rate, replaced “municipality” with “town, city, consolidated town and city or consolidated town and borough” and added “, and each assessment year thereafter” in provision re limiting district or borough setting motor vehicle mill rate, effective June 9, 2016; May Sp. Sess. P.A. 16-3 substantially revised provisions re municipal motor vehicle mill rates, including adding provisions re maximum 37 mills for assessment year commencing October 1, 2015, replacing maximum mill rate of 29.36 mills with 32 mills for assessment year commencing October 1, 2016, and adding provision re combined mill rate, effective June 2, 2016, and applicable to assessment years commencing on or after October 1, 2015; June Sp. Sess. P.A. 17-2 designated existing provisions re maximum mill rate for motor vehicles as Subsec. (a) and amended same to replace maximum from 32 mills with 39 mills for assessment year commencing October 1, 2016, and 45 mills for assessment year commencing October 1, 2017, and each assessment year thereafter and delete provisions re maximum mill rate for assessment year commencing October 1, 2015, and each assessment year thereafter, designated existing provisions re establishment of different mill rate for motor vehicles than for real property and personal property as Subsec. (b) and amended same to make conforming changes and delete provisions re combined motor vehicle mill rate for assessment year commencing October 1, 2015, and motor vehicle mill rates set before June 2, 2016, added Subsec. (c) permitting municipality or district that set motor vehicle mill rate prior to October 31, 2017, to revise mill rate, added Subsec. (d) permitting board of assessment appeals of municipality that mailed or distributed motor vehicle property tax bills prior to October 31, 2017, to hear or entertain appeals related to assessment, and designated existing definition of “municipality” as Subsec. (e), effective October 31, 2017; P.A. 21-40 made a technical change in Subsec. (c); P.A. 22-118 amended Subsecs. (a) and (b) to add Subdiv. (3) re maximum mill rate of 32.46 mills for assessment year commencing October 1, 2021, and each assessment year thereafter and make conforming changes, and amended Subsec. (c) to permit municipality or district that set motor vehicle mill rate prior to May 7, 2022, for assessment year commencing October 1, 2021, to revise mill rate not later than June 15, 2022, effective May 7, 2022; June Sp. Sess. P.A. 24-1 amended Subsec. (b) to specify that mill rate for motor vehicles may be equal to or lower than 32.46 mills and add proviso requiring motor vehicle mill rate to be lower than mill rate for real property and personal property, added new Subsec. (e) re notice provided to municipal chief executive officers by the Secretary of the Office of Policy and Management, and redesignated existing Subsec. (e) as Subsec. (f) and made a technical change therein, effective July 1, 2025.

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