2023 Income & Expense
2023 Personal Property Declarations
The Groton Assessor’s Office reminds owners and lessees of tangible personal property that Connecticut General Statute 12-40 requires all persons, both residents and non-residents to file with the Assessor by November 1, 2023 a sworn declaration of all assets used by the business as of October 1, 2023. Failure to file such declaration with the assessor’s office will result in the assessor filing on behalf of the business and adding a 25% penalty per CGS 12-41(d). Filing Extension Requests may be submitted on or before November 1, 2023 per CGS 12-42.
Examples of such tangible personal property include but are not limited to: machinery, cables, conduits, pipes and other fixtures of water, gas, electric companies; leasehold improvements classified as other than real property; furniture and fixtures; unregistered motor vehicles; farm machinery; tools; expensed supplies; horses & ponies. Various exemptions are explained on the declaration and available if filed on time.
Personal property declaration forms are available at town hall or on the Town's website. For more information please contact the Groton Assessor’s Office, 45 Fort Hill Road, Groton; 8:30 a.m. to 4:30 p.m., Monday through Friday, (860) 441-6660.
2021 Town-wide Revaluation of Real Property
2021 REVALUATION UPDATE
The Informal Hearing process with Tyler Technologies has been completed and is in the process of reconciliation. Notices will be mailed to property owners that had hearings with Tyler staff.
If you wish to appeal your assessment you must file an appeal application to the Groton Board of Assessment Appeals (BAA) between February 1, 2022 and February 20, 2022. The forms will be available in the Assessor’s Office, 45 Fort Hill Road, Groton and on the assessment webpage following the grand list certification.
Please visit the Board of Assessment Appeal section of the Assessment webpage for more information.
The Assessment Division and Tyler Technologies has completed the revaluation of real estate and will mail assessment notices to property owners in early December 2021. This revaluation will correspond to the tax bills that will be due in July 2022 and will determine the fair market value of every property in town and will equalize the values of all properties for the purpose of a fair and equitable distribution of the tax burden.
Revaluation is considered a revenue neutral process. Most revaluations typically experience a shift in the tax burden between commercial and residential real estate and even shifts within those categories. The main purpose of revaluations is to correct inequalities in appraisals that have developed since the prior revaluation and re-align the distribution of taxes. While the amount of taxes that individual taxpayers pay changes, the total amount of taxes needed to fund the municipal budget is based on several factors and not solely due to the revaluation.
Your assessment will represent 70% of the October 1, 2021 market value unless it is classified in whole or in part under P.A.490 as Farm and/or Forest land. Farm and Forest values are reflected in the new assessment. The assessment notices will contain the previous assessment based on 70% of the October 1, 2016 market value, and the new assessment based on 70% of the October 1, 2021 market value. Listings of the new assessments by location and owner are available for review at the Assessor’s Office, 45 Fort Hill Road and also at the bottom of this webpage. The arms-length sale listing is also available for review at the Assessor’s Office and also at the bottom of this webpage.
Kind regards,
Mary Gardner, CCMA II
Assessor
Revised 2/4/2022
Antique Affidavit for Motor Vehicles over 20 Years
Board of Assessment Appeals
The 2022 Grand List was certified February 16, 2023.
Motor Vehicle Appeal:
In accordance with Sec. 12-111 and Sec. 12-117 the Board of Assessment Appeals shall meet at least once during the month of September for the sole purpose of hearing only appeals for motor vehicles that appear on the October 1, 2022, Grand List.
The September meeting and corresponding petition are solely for motor vehicles listed on the October 1st Grand List. The petitions are submitted at the time of the appeal. The petitioner or agent must appear in person on the appeal date. The appeal date is Wednesday September 13th from 3:00 PM to 7:00 PM in the Finance Conference Room, 2nd Floor, located at Groton Town Hall, 45 Fort Hill Rd. If you have any questions, please contact the Assessor's office at (860) 441-6660.
Board Members
John Parfitt - Chairman
Matthew Dion - Regular Member
Donald Marchand – Regular Member
James Mitchell – Regular Member
John Piacenza - Regular Member
Charitable/Other Organizations Quadrennial Tax Exemption Applications
September 27, 2021
TO ALL SCIENTIFIC, EDUCATIONAL, LITERARY, HISTORICAL, CHARITABLE, AGRICULTURAL, HORTICULTURAL AND PRIVATE SECULAR CEMETERY ORGANIZATIONS:
In accordance with the Connecticut General Statutes, this is the year in which the quadrennial report (M-3) must be filed with the Groton Assessor’s Office. Connecticut General Statutes § 12-81(7), (10) and (11) require the filing of a Tax Exempt Return seeking property tax exempt status. This exemption will commence and/or continue with the October 1, 2021 Grand List. Failure to file in a timely manner will result in the removal or denial of tax exempt status.
Connecticut General Statute §12-87 requires exempt organizations to report any additional real property acquired since the filing of the initial application or the last previous quadrennial report. Organizations that have been exempt should check the box labeled RENEWAL. Organizations initially requesting a property tax exemption for 2021 should check the box labeled INITIAL APPLICATION. The following documentation is required to be attached to all applications:
~A copy of the Organizations’ Internal Revenue tax exempt certificate under Section 501(c) or 501(d) of the IRS Code
~Copies of the Organizations’ By-laws and/or Charter, to include provisions related to disposition of either profit or the property.
A partial exemption (§12-88) may be granted if a portion of the real property is not being used exclusively for tax exempt purposes. Property that may be exempt though not presently in use, for reason of absence of buildings and improvements, may be exempt if the buildings and improvements are in progress.
If the M3 Tax Exempt Return is not filed on or before November 1, 2021, an organization may apply to the Assessor for a 60-day filing extension pursuant to Connecticut General Statute §12-87a. When an extension is granted, a late filing fee of thirty-five dollars ($35.00) payable to the Treasurer, Town of Groton, must accompany such Tax Exempt Return. Failure to file in a timely manner will result in the removal or denial of tax exempt status. The M4 form is to be used for future property acquisitions.
A Personal Property Declaration has been requested with the Tax Exempt Return. The form is included with this mailing and should be completed listing the assets that your organization leases as of October 1, 2021.
Feel free to contact me with any questions or concerns.
Enc: M3 & M4 Tax Exempt Returns
2021 Personal Property Declaration
Very truly yours,
Mary Gardner, CCMA II
Assessor
860-441-6665
mgardner@groton-ct.gov
Military Members & Veteran Exemptions
Non-Resident
You may be entitled to motor vehicle exemptions if you are stationed in Groton on military orders AND maintain your legal ties to a state other than Connecticut. If you are unsure of the state you maintain legal ties to (your home of record), check your LES for which state you are paying taxes to. Click on links below:
Military Spouse
If you are the spouse of a service member and do not consider Connecticut your home of record (you do not maintain legal ties with Connecticut) and have received a tax bill in your name only, click on Military Spouses Residency Relief Act Affidavit to complete the annual Affidavit based on your spouse's tour of duty in Groton. The date of assessment is the year that you came to Groton. The affidavit needs to be signed by a Notary Public. When you register out of state, see instructions below on Cancelling your Connecticut License Plates to avoid future tax bills.
Return all original affidavits to:
Assessment
Town Hall
45 Fort Hill Rd.
Groton, CT 06340
Connecticut Resident
If you are a Connecticut Resident and are maintaining your legal ties to Connecticut as your home of record, complete the Members of the Armed Forces Application for your most expensive motor vehicle.
For your second motor vehicle, complete the $1,500 exemption Connecticut Resident's Affidavit
If you are a Veteran who leases a vehicle, please complete the Veteran Leased Vehicle Exemption Refund Application.
Cancelling your Connecticut License Plates
In order to avoid future taxes, once you register out of state, please cancel your license plates. Instructions here.
Any questions, contact Assessment at 860-441-6660.
Motor Vehicle Assessment Information Pamphlet & Handicap Vehicle Exemption Information
Motor Vehicle Information
STANDARD FORMS OF PROOF
TWO FORMS REQUIRED
- Plate Receipt from DMV indicating that the registration has been Canceled, Lost or Stolen.
- Any of the following IN ADDITION TO #1
a. A copy of the bill of sale.
(The bill of sale is now on the bottom of vehicle owners' registration form and transfer information must be recorded on the back of the registration form before being submitted to DMV --therefore the seller's obligation is to provide a copy of the signed registration form along with the plate receipt to the Assessor.)
b. A copy of the Transfer to Title.(The seller must provide the Assessor with a copy of the signed title and the plate receipt.)
- Out of State registration - proof of residency and a copy of registration showing the date the vehicle was registered outside the State of Connecticut along with the plate receipt.
- Stolen Vehicle - A statement from the insurance company indicating that the vehicle was stolen and NOT RECOVERED. Owner must file a lost or stolen plate form with the DMV.
- Totaled Vehicle - A statement from the insurance company indicating that the vehicle was totaled. If owner did not return plate then he/she must file a lost or stolen plate form with the DMV.
- Junked Vehicle - A notarized receipt from junkyard in addition to the plate receipt.
- Trade-In Vehicle - A copy of the purchase agreement identifying the trade-in vehicle and a plate receipt.
- Donated Vehicle - A copy of the donation letter from the charitable organization identifying the vehicle and the date it was donated along with the plate receipt
NOTE: All information must be DATED and have the vehicle ID NUMBER on all documentation
IF YOU NO LONGER OWN YOUR VEHICLE, YOU MUST CANCEL YOUR REGISTRATION.RETURN YOUR PLATES TO THE NEAREST DMV OFFICE AND OBTAIN A PLATE RECEIPT.KEEP THIS RECEIPT AND CONTACT YOUR LOCAL ASSESSOR'S OFFICE FOR ANY ADDITIONAL DOCUMENTATION THAT MAY BE REQUIRED FOR A PROPERTY TAX ADJUSTMENT.THE MARKER PLATE RECEIPT REPRESENTS THE CANCELLATION OF YOUR ACTIVE REGISTRATION ONLY, NOT NECESSARILY OWNERSHIP.IF YOU DO NOT CANCEL YOUR REGISTRATION YOU MAY FALL SUBJECT TO THE INSURANCE CANCELLATION PROGRAM.The Department of Motor Vehicles, in conjunction with your local municipal
Assessor and Tax Collector would like to thank you, in advance for your cooperation
Motor Vehicle – CT DMV Links
PA490 Farm, Forest & Maritime Heritage Programs
What is Public Act 490 and Use Value Assessment?
Public Act 490 is Connecticut's law (Connecticut General Statutes Sections 12-107a through 107-f) that allows your farm, forest, or maritime heritage property to be assessed at its use value rather than its fair market or highest and best use value (as determined by the property's most recent "fair market value" revaluation) for purposes of local property taxation. Without the lower use value assessment, most landowners would have to sell the land because they would not be able to afford the property taxes on farm, forest, or maritime heritage land.
If land is taken out of the farm, forest or maritime heritage classification, you may be subject to a conveyance tax penalty, especially if it is within a ten year period of the initial date of classification. It is best to seek further guidance if you believe you may face this issue.
You can go to your tax assessor's office and ask for an application or download the applications below. You can also visit the Connecticut Association of Assessing Officers for downloadable forms. Remember, this application must be filled out and returned between September 1 to October 31. If your town is in the year of revaluation you have until December 30th to submit your application.
Forms
Personal Property Frequently Asked Questions
Property Tax & Rent Relief for the Elderly & Totally Disabled & Veterans Exemptions Information
Removal Statement for Mobile/Manufactured Home
Tax Exemption Application for Certain Energy Systems
Connecticut General Statutes 12-81(56), (57), (62) and (63) allow for an exemption on certain renewable energy systems. An initial application is required to be filed with the assessor's office by November 1st of the assessment year with respect to which the owner first claims the exemption. Failure to file such an application in the manner and form as provided by such assessor within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year.
Certain renewable energy systems also require filing a personal property declaration by November 1st of the assessment year with respect to which the owner claims the exemption.
For more information contact the Groton Assessor's Office at
860-441-6660.
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