Assessor Frequently Asked Questions

Q. What period of Time does my motor vehicle tax bill cover?
A. It covers Assessment year which is from October 1st to the next September 30th.

Example - If your car is registered in Middlebury as of October 1, 2007 it is listed on the regular 2007 Grand List. You should receive your tax bill in July 2008 (if the Town budget process has concluded).

If you have a new or replacement motor vehicle that is registered after October 1, 2007, it is listed on the 2007 Supplemental Grand List. You will received that tax bill in December 2008.

Q. Do I have to pay the entire tax bill if I no longer own the vehicle?
A. It depends whether you still own the vehicle after October 1, 2007.

Example - If you disposed of the vehicle prior to October 1, 2007, you will not be responsible for that 2007 Grand List tax bill that you will received in July 2008; however, you must provide the Assessor's office with the proper proof.

If you disposed of the vehicle after October 1, 2007 and before the next September 1st you may be eligible to have the tax bill adjusted after presentation of proper proof. Adjustments are based on the month in which the vehicle was disposed. Proper documentation must be provided to the Assessor's office. Two forms of proof are required. One proof must be a plate receipt from CT DMV and the other must be one listed on "Acceptable Documentation for Motor Vehicle Tax Bill Adjustment:. Acceptable examples must prove that the vehicle was sold, totaled, junked or registered out-of-state.

Q. Why didn't the CT DMV inform the Town of Middlebury that I no longer own a vehicle for which I received a tax bill? I thought the CT DMV was responsible for notification to the Town.
A. The do not notify us of any Middlebury vehicles that are no longer registered. The CT DMV only provides the Middlebury Assessor's office with lists of registered motor vehicles twice every year.

Example - we received one list in December 2007 for those registrations listed at CT DMV as of October 1, 2007. A second list is received in December 2007, known as the 2006 Supplemental list which shoes all new ore replacement vehicles registered in the Town of Middlebury after October 1, 2006 but prior to September 30, 2007.

If you transfer your registration plate to another vehicle after October 1, 2007 and prior to August 1, 2008, a tax credit will be automatically applied to the December 2008 tax bill for your new vehicle. In this case you do not have to provide any proof to the Assessor's office because your credit us included in your new tax bill.

If you disposed of your vehicle, purchased another vehicle using a new plate, you may be entitled to a tax credit. In this case the credit is not automatic thus you must provide the Assessor's office proper proof forms as noted above.

Q. How is the assessed value of my real estate determined? Where can I find out information about my property?
A. Assessments represent 70% of the market value as of the date of the latest revaluation (October 1, 2006). Most information in the assessor's office is open to the public. Basic information (such as ownership and assessment) will be provided upon telephone request; detailed information will be provided at the office or upon written request. Individual real estate record information, effective as of October 1, 2007, is also available online via www.visionappraisal.com

Q. What is my mill rate?
A. The current 2007-2008 fiscal year mill rate is 21.90. A mill rate is multiplied by the property assessment to determine annual taxes.

Example - A property tax rate of 21.90 means a tax payment of $21.90 for every $1,000 of property assessed value. If your total net property assessment is $200,000 multiplied by .02190 means annual taxes equal $4,380. The mill or tax rate is set every year during the Town of Middlebury budget process. The Assessor's office does not establish the mill (tax) rate; however, the Grand List provides the basis by which taxes will be levied during the following fiscal year. Property tax can not be established without the production of a Net Taxable Grand List.

Q. What method was used to assess my vehicle?
A. The National Automobile Dealers Association (NADA) guide for motor vehicles, the "Truck Blue Book: and "Older Truck Blue Book" for trucks are recommended by the Office of Policy and Management (OPM) for valuation. The Town of Middlebury Assessor's office and most other CT Assessors utilize these pricing manuals but and may also use other manuals for special interest vehicles such as vintage cars.

Your motor vehicle assessment of 70% of the average retail value using a uniform assessment of October 1 for year. All assessments assume average condition and mileage. Any tax payers who aggrieved and feels their assessment should be lowered may make appeal to the Board of Assessment Appeals.

Q. How and when can I appeal the assessed value on my vehicle if I believe that it is unfair?
A. Please contact the Assessor's office to confirm that we are assessing the correct vehicle as provided to us by CT DMV. If the description information is correct but you are still aggrieved by the assessed value you may schedule a hearing with the Board of Assessment Appeals (BAA). They are a separate elected board and the convene in September 2008 to hear the 2007 Grand List motor vehicle appeals. You should contact the Assessor's office in August 2008 to get the BAA hearing schedule and application instructions for motor vehicle appeals.

The BAA will convene in March 2008 to hear 2007 real property appeals. That application period is February 1 to February 20, 2008. Forms are available in the Assessor's office or can be printed from this website and all forms must be completed, mailed and received by the Assessor's office on or before February 20, 2008. Completed real property appeal forms can not be accepted prior to February 1, 2008.

ASSESSMENT FORMS (Note: no forms, just the list)
Acceptable Proof of a motor vehicles no longer owned or leased
Blind exemption
Basic veteran
Disabled exemption
Non-resident veteran motor vehicle exemption
PA490 Farm land
PA490 Forest land
PA490 Forester certification
M-65 manufacturer exemption
M-65mv truck exemption
Income & Expense
Personal Property Declaration
Board of Assessment Appeal forms

Call Assessor's Office for:
Additional/disabled veteran exemption application
Elderly/total disabled homeowner benefit application