Taxpayer's Guide to Assessments and Property Taxes

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This guide is provided to answer some questions you may have about your taxes. More detailed information can be obtained by contacting:

Assessor's Office  860-379-5235
Tax Collector's Office 860-379-5795
First Selectman's Office 860-379-3389

What do I own that is subject to taxes?
How is the value of my Motor Vehicle property assessment arrived at?
What if I think my assessment is too high?
Could I be eligible for any exemptions or tax credits?
What determines the tax liability for a motor vehicle?
What period of time does a motor vehicle liability for taxes cover?
I disposed of my vehicle after October 1st. Do I have to pay for the entire year?
How do I pay?

What do I own that is subject to taxes?
Three types of property are assessed and subject to taxes: Real Estate, Motor Vehicle
and personal property. Any land or building falls under the category of real-estate. Registered motorized or non-motorized vehicles (i.e. Cars, trucks, motorcycles and trailers) are considered motor vehicles for tax purposes. Personal property is a general category, consisting mainly of machinery, equipment, furniture and fixtures either owned or leased by business and industry and unregistered motor vehicles. An annual declaration of all own or leased property located in New Hartford must be filed by the taxpayer between October 1st and November 1st of each year. Inspections are used to verify information given in the declaration.

How is the value of my motor vehicle property assessment arrived at?
Standard price guidelines, based on a state recommended schedule as provided by law,
are used in determining the value of your motor vehicle. Certain models of motor vehicles have increased in value over the previous year.

What if I think my assessment is too high?
If you think your assessment is not accurate, you have the right to argue your point before the board of assessment appeals. A written application for appeals on real estate must be submitted to the board on or before February 20th. The board also holds a session in September for motor vehicle appeals only. For details, please call the assessor's office. If you are not satisfied with the board's decision, you may take your appeal to the superior court.

Could I be eligible for any exemptions or tax credits?
You may be. Listed below are the exemptions/credits allowed:
    veteran
    spouse of a deceased veteran
    disabled veteran
    blind
    totally disabled
    motor vehicle of service person
    farmer/merchant
    forest, farm and open space
    homeowner 65 or over (income/eligibility requirements)
    renter 65 or over (income/eligibility requirements)

If you think you qualify for one or more of these exemptions or credits, contact the assessor's office for more details.

What determines the tax liability for a motor vehicle?
All registered motor vehicles are taxable. If you dispose of a motor vehicle and do not replace it, you must CANCEL YOUR REGISTRATION AND RETURN YOUR PLATE (S) TO THE DMV. Obtain a receipt as proof of cancellation and provide a copy to the assessor to determine any credit which may be due.  The Assessor will also require a copy of a bill of sale or other proof of disposal/sale of the vehicle.

What period of time does a motor vehicle liability for taxes cover?
The liability period covers October 1st through September 30th. The billing for the entire liability period is July 1st. The vehicles registered October 2nd through July 31st are billed on the supplemental list the following January on a prorated basis, with prorated credit given for trade ins.

I disposed of my vehicle after October 1st. Do I have to pay for the entire year?
No. Most vehicle credits are provided for those vehicles which are:
1. Sold-not replaced
2. Totally damaged-not replaced
3. Stolen not recovered-not replaced
4. Registered in another state during the period of liability.

Definition of replaced: transactions that occurred within 45 days of one another.
Credits must be applied for within a limited period of time, so make application with the assessor's office as soon as possible. Vehicles which are disposed of and not replaced may
be entitled to the following percentages of assessed value:

October 91.7%
April 41.7%
November 83.3%
May 33.3%
December 75.0%
June 25.0%
January 66.7%
July 16.7%
February 58.3%
August 8.3%
March 50.0%

Call the Assessor Office at 860-379-5235 to obtain information on acceptable forms of proof for application for credit.

What is the best way to make payments?
NO OTHER BILL WILL BE SENT FOR THE JANUARY INSTALLMENT, so mark your calendar as a reminder. To pay by mail, enclose your first installment coupon with your July payment. For bills payable in two installments, save the second coupon for your January payment. Send a stamped, self-addressed envelope if you would like a receipt. Last day for payment without penalty is August 1(1st installment) and February 1 (second installment). Payments may be made in person at the tax office during the following hours: Monday thru Thursday 9:00 am to 4:00 p.m. and Friday 9:00 am to 1:00 pm, except holidays as noted on the Town Calendar. 

PAYMENT CHECKS COMBINING TOWN AND FIRE DISTRICT TAXES WILL BE RETURNED TO YOU. Please send payments directly to the fire district tax collector shown on the fire district bill. Send the Town's portion only to the Town. The Town can only accept Town of New Hartford tax payments. The Fire Districts are separate taxing entities.