Supplemental Motor Vehicle Tax Bills

Supplemental tax bills are issued pursuant to Section 12-71b of the General Statutes of the State of Connecticut and cover motor vehicles newly registered after October 1st  and before August 1st. These bills are due on January 1st and must be paid in full on or before February 1st to avoid interest figured at 1.5% per month from the due date subject to a minimum interest charge of $2 per tax bill.

Newly Acquired Vehicle (Codes a-J)

Purchased after October 1st and not replacing a vehicle appearing on the next October 1st Grand List. Tax due will be for the number of months remaining in the assessment year including the month of registration.
Or
Purchased before August 1st  which replaces a vehicle acquired after the previous October 1st where there was no vehicle appearing on the October 1st Grand List. The vehicle taxed will be the last vehicle appearing in the individual’s name prior to August 1st using the percentage amount of the date of purchase of the original vehicle.

Replacement Vehicle (Codes N-W)

Purchased after October 1st and before August 1st replacing a vehicle that appeared on the October 1st Grand List. The tax due in July for the vehicle on the October 1st Grand List must be paid in full. The tax due in January on the replacement vehicle should show a credit for the October 1st replaced vehicle based on the codes applicable.

If the tax code on the tax bill is a Code N to Code W, the tax bill is due and payable to the municipality to which your July 1st tax was due regardless of your present residence.