You asked when a nonresident’s vehicle is subject to Connecticut property tax and how the rule would apply in the following situations: (1) the vehicle’s owner lives in Florida most of the year, but summers in Connecticut; (2) the owner lives in New York state but weekends in Connecticut; and (3) the vehicle is used in construction in Connecticut and other states. The Office of Legislative Research is not authorized to issue legal opinions and this report should not be considered one.

GENERAL RULES ON PROPERTY TAXES ON NONRESIDENTS’ VEHICLES

In general, whether a vehicle is subject to Connecticut property tax depends on where it is routinely located, rather than where the owner lives. Under CGS § 12-71, as amended by PA 04-228, a vehicle owned by a nonresident is subject to property tax in Connecticut if, in its normal course of operation, it most frequently leaves from and returns to a Connecticut town or remains in a Connecticut town. If the vehicle routinely leaves from and returns to or remains in more than one town, it is subject to tax in the town where it is located for the three or more months preceding the October 1 assessment day in any year. If the vehicle is located in more than one town for three or more months preceding the assessment day in any year, it is subject to tax in the town where it is located for the three months or more in such year nearest to the assessment day. Thus, for example, if a vehicle was in New Fairfield from January through March and in New Milford from July through September, it would be taxed in New Milford. If the vehicle is not located in any one town for three or more of the months preceding the assessment day in any year, it is subject to tax in the town where it is located on the assessment day. These rules apply whether or not the vehicle is registered. A vehicle that is incapable of being used, e. g. , one that is being disassembled for parts, is subject to tax in the town where it is located.

APPLICABILITY TO HYPOTHETICAL SITUATIONS

If a Florida resident spends summers in Connecticut and leaves his vehicle in Connecticut during most of the year, it is subject to Connecticut property tax. But if the vehicle is kept in Florida most of the year, it is not taxable here. Similarly, if a New York resident routinely leaves a vehicle at his weekend home in Connecticut, it would be taxable in Connecticut. If he routinely drives back and forth to Connecticut each week and keeps his vehicle in New York during the week, it would not be.

PA 04-228 establishes specific situs rules for construction equipment. The town assessor must include the equipment in the town’s grand list if it was being used in the town for least three months prior to the October 1 assessment date. If the equipment was being used in more than one town in the three months before October 1, the situs (town in which the equipment is subject to tax) is where the equipment was most frequently used in the three months before October 1. These rules apply to vehicles used in construction, grading, building, paving, or similar projects. There are additional rules for leased vehicles, vehicles that a company assigns to its employees, and recreational vehicles.

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