Connecticut General Statutes 14-163 – Commissioner to provide lists of motor vehicle and snowmobile owners to town assessors. Disclosure by assessor or tax collector prohibited
(a)(1) For assessment years commencing prior to October 1, 2024, the commissioner shall compile information concerning motor vehicles and snowmobiles subject to property taxation pursuant to section 12-71 using the records of the Department of Motor Vehicles and information reported by owners of motor vehicles and snowmobiles. In addition to any other information the owner of a motor vehicle or snowmobile is required to file with the commissioner by law, such owner shall provide the commissioner with the name of the town in which such owner’s motor vehicle or snowmobile is to be set in the list for property tax purposes, pursuant to section 12-71. On or before December 1, 2004, and annually thereafter until and including December 1, 2023, the commissioner shall provide to each assessor in this state a list identifying motor vehicles and snowmobiles that are subject to property taxation in each such assessor’s town. Said list shall include the names and addresses of the owners of such motor vehicles and snowmobiles, and the vehicle identification numbers for all such vehicles for which such numbers are available.
Terms Used In Connecticut General Statutes 14-163
- Commissioner: includes the Commissioner of Motor Vehicles and any assistant to the Commissioner of Motor Vehicles who is designated and authorized by, and who is acting for, the Commissioner of Motor Vehicles under a designation. See Connecticut General Statutes 14-1
- Manufacturer: means (A) a person, whether a resident or nonresident, engaged in the business of constructing or assembling new motor vehicles of a type required to be registered by the commissioner, for operation upon any highway, except a utility trailer, which are offered for sale in this state, or (B) a person who distributes new motor vehicles to new car dealers licensed in this state. See Connecticut General Statutes 14-1
- month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
- Motor vehicle: means any vehicle propelled or drawn by any nonmuscular power, except aircraft, motor boats, road rollers, baggage trucks used about railroad stations or other mass transit facilities, electric battery-operated wheel chairs when operated by persons with physical disabilities at speeds not exceeding fifteen miles per hour, golf carts operated on highways solely for the purpose of crossing from one part of the golf course to another, golf-cart-type vehicles operated on roads or highways on the grounds of state institutions by state employees, agricultural tractors, farm implements, such vehicles as run only on rails or tracks, self-propelled snow plows, snow blowers and lawn mowers, when used for the purposes for which they were designed and operated at speeds not exceeding four miles per hour, whether or not the operator rides on or walks behind such equipment, motor-driven cycles, as defined in section 14-286, special mobile equipment, as defined in section 14-165, mini-motorcycles, as defined in section 14-289j, electric bicycles, electric foot scooters and any other vehicle not suitable for operation on a highway. See Connecticut General Statutes 14-1
- Owner: means any person holding title to a motor vehicle, or having the legal right to register the same, including purchasers under conditional bills of sale. See Connecticut General Statutes 14-1
- Registration: includes the certificate of motor vehicle registration and the number plate or plates used in connection with such registration. See Connecticut General Statutes 14-1
- State: means any state of the United States and the District of Columbia unless the context indicates a more specific reference to the state of Connecticut. See Connecticut General Statutes 14-1
- Vehicle: includes any device suitable for the conveyance, drawing or other transportation of persons or property, whether operated on wheels, runners, a cushion of air or by any other means. See Connecticut General Statutes 14-1
(2) For assessment years commencing on or after October 1, 2024, the commissioner shall compile information concerning motor vehicles subject to property taxation pursuant to section 12-71, using the records of the Department of Motor Vehicles and information reported by owners of motor vehicles. In addition to any other information the owner of a motor vehicle is required to file with the commissioner by law, such owner shall provide the commissioner with the name of the town in which such owner’s motor vehicle is to be set in the list for property tax purposes, pursuant to section 12-71. On or before November 1, 2024, and annually thereafter, the commissioner shall provide to each assessor in this state a list identifying motor vehicles that are subject to property taxation in each such assessor’s town. Such list shall include the names and addresses of the owners of such motor vehicles and the vehicle identification numbers and manufacturer‘s suggested retail price for all such vehicles for which such information is available.
(b) (1) On or before October 1, 2004, and annually thereafter until and including October 1, 2024, the commissioner shall provide to each assessor in this state a list identifying motor vehicles and snowmobiles in each such assessor’s town that were registered subsequent to the first day of October of the assessment year immediately preceding, but prior to the first day of August in such assessment year, and that are subject to property taxation on a supplemental list pursuant to section 12-71b. In addition to the information for each such vehicle and snowmobile specified under subdivision (1) of subsection (a) of this section that is available to the commissioner, the list provided under this subsection shall include a code related to the date of registration of each such vehicle or snowmobile.
(2) Not later than November 15, 2024, and monthly thereafter, the commissioner shall provide to each assessor in this state a list identifying motor vehicles in each such assessor’s town that were registered during the immediately preceding month and that are subject to property taxation on a supplemental list pursuant to section 12-71b. In addition to the information for such vehicle specified under subdivision (2) of subsection (a) of this section that is available to the commissioner, the list provided under this subsection shall include a code related to the date of registration of each such vehicle.
(c) No assessor or tax collector shall disclose any information contained in any list provided by the commissioner pursuant to subsections (a) and (b) of this section if the commissioner is not required to provide such information or if such information is protected from disclosure under state or federal law.