Personal Property used in businesses, such as furniture, fixtures, equipment, expensed supplies, machinery, computers, cables, conduits, pipes, leasehold improvements, horses, etc. must be listed with the cost and date acquired; inventory is not taxable. Fully completed Personal Property Declaration forms are required annually and are due to the Assessor's Office by November 1st.
Personal Property Declaration Forms
Personal Property Declarations are due to Assessor by November 1st every year. The Assessor may grant an extension upon receipt of a written request no later than November 1st. Connecticut law imposes a 25 percent penalty assessment for not filing a declaration, or if the declaration is not signed, property is omitted or a declaration is filed after November 1st.
Personal Property Assessment Appeals
Appeals may be made to the Board of Assessment Appeals by February 20th (please confirm annually as due dates may vary depending on holidays).
Business owners should first speak with the Assessor's office prior to filing a formal appeal to correct any errors or misinformation.
- 2018 Personal Property Declaration
- 2018 Personal Property Manufacturing Exemption
- 2018 Personal Property Farm Machinery Exemption Application
- 2018 Personal Property Motor Vehicle
If You Are Moving Out Of Town Or Closing a Business:
If you are moving, please fill out the affidavit on the lower portion of page one of any personal property form as soon as possible. You must also complete the Trade Name step below.
If you are closing a business, there are three steps:
- Contact the Assessor in writing stating that you are dissolving your business, including the date of dissolution. We can receive this in the form of a letter or on the designated box on the front page of the Personal Property Declaration.
- If you have registered your business with the Secretary of State, you must contact them to dissolve your business. If you have not registered with the Secretary of State, please supply one of the following:
- Letter from accountant or financial institution stating the date you closed or moved to your new location.
- Letter from past landlord when you moved or copy of new lease of where your business is located now.
- Copies of tax returns from the years you were not in business.
- Trade Name