By Matt Riiska

I have recently received calls regarding the assessment of older cars, trucks and trailers.

Motor vehicles are assessed per Connecticut General Statute 12-71d. The Office of Policy and Management (OPM) recommends the use of the National Automobile Dealers Association Guide (NADA) to establish the value of all motor vehicles. In the case of this year’s tax bills, the figure used was as of Oct. 1, 2019. The value for all motor vehicles, personal property and real estate is what makes up the grand list, which is used to calculate the mill rate each year.

Under the guidance of OPM, town assessors using the NADA calculation for “Clean Retail” generate the value for motor vehicles. These figures can be looked up online by going to nada.com. If a vehicle is older or not located in the NADA book, assessors will research the vehicle online to determine a value.

Like the fair market value of real estate, “Clean Retail” is generally taken to be what an average individual would pay for a motor vehicle subject to normal use and with average mileage. Just because you paid a certain amount for a vehicle, or a piece of property, does not mean that is what it is worth now. You could have gotten a great deal, or you could have grossly overpaid. The assessor’s job is to do research, set the appropriate value and generate the grand list.

Once the value is established by the assessor, you have the right to dispute it. This is where the Board of Assessment Appeals (BAA) comes in. The BAA will be meeting in September to hear appeals related to motor vehicles, including trailers. They are your voice. They are not the group that sets the value of your property you are disputing, and they are not the group that sets your tax rate. They are there to hear your appeal and make appropriate adjustments if they feel they are justified. Do your homework and research the value of your vehicle. If you can bring your vehicle to the appeal, do so. The BAA cannot make an adjustment on something they cannot see.

This fall the BAA will be meeting on Saturday, Sept. 12, and Thursday, Sept. 17. These meetings are open sessions and require no appointment. If you have a concern, put these dates on your calendar. The times for the meetings will be posted on the town website as we get closer to those dates.