§ 14-163 — Commissioner to provide lists of motor vehicle and snowmobile owners to town assessors. Disclosure by assessor or tax collector prohibited.

Connecticut § 14-163

• Jurisdiction: Connecticut
• Title 14: Motor Vehicles. Use of the Highway By Vehicles. Gasoline
• Ch. 246: Motor Vehicles

Text

(a)(1) For assessment years commencing prior to October 1, 2024, the commissioner shall compile information concerning motor vehicles and snowmobiles subject to property taxation pursuant to section 12-71 using the records of the Department of Motor Vehicles and information reported by owners of motor vehicles and snowmobiles. In addition to any other information the owner of a motor vehicle or snowmobile is required to file with the commissioner by law, such owner shall provide the commissioner with the name of the town in which such owner's motor vehicle or snowmobile is to be set in the list for property tax purposes, pursuant to section 12-71. On or before December 1, 2004, and annually thereafter until and including December 1, 2023, the commissioner shall provide to each assessor in this state a list identifying motor vehicles and snowmobiles that are subject to property taxation in each such assessor's town. Said list shall include the names and addresses of the owners of such motor vehicles and snowmobiles, and the vehicle identification numbers for all such vehicles for which such numbers are available. (2) For assessment years commencing on or after October 1, 2024, the commissioner shall compile information concerning motor vehicles subject to property taxation pursuant to section 12-71 , using the records of the Department of Motor Vehicles and information reported by owners of motor vehicles. In addition to any other information the owner of a motor vehicle is required to file with the commissioner by law, such owner shall provide the commissioner with the name of the town in which such owner's motor vehicle is to be set in the list for property tax purposes, pursuant to section 12-71 . On or before November 1, 2024, and annually thereafter, the commissioner shall provide to each assessor in this state a list identifying motor vehicles that are subject to property taxation in each such assessor's town. Such list shall include the names and addresses of the owners of such motor vehicles and the vehicle identification numbers and manufacturer's suggested retail price for all such vehicles for which such information is available. (b) (1) On or before October 1, 2004, and annually thereafter until and including October 1, 2024, the commissioner shall provide to each assessor in this state a list identifying motor vehicles and snowmobiles in each such assessor's town that were registered subsequent to the first day of October of the assessment year immediately preceding, but prior to the first day of August in such assessment year, and that are subject to property taxation on a supplemental list pursuant to section 12-71b . In addition to the information for each such vehicle and snowmobile specified under subdivision (1) of subsection (a) of this section that is available to the commissioner, the list provided under this subsection shall include a code related to the date of registration of each such vehicle or snowmobile. (2) Not later than November 15, 2024, and monthly thereafter, the commissioner shall provide to each assessor in this state a list identifying motor vehicles in each such assessor's town that were registered during the immediately preceding month and that are subject to property taxation on a supplemental list pursuant to section 12-71b . In addition to the information for such vehicle specified under subdivision (2) of subsection (a) of this section that is available to the commissioner, the list provided under this subsection shall include a code related to the date of registration of each such vehicle. (c) No assessor or tax collector shall disclose any information contained in any list provided by the commissioner pursuant to subsections (a) and (b) of this section if the commissioner is not required to provide such information or if such information is protected from disclosure under state or federal law. See Sec. 14-379 for definition of “snowmobile”.

Legislative History

(1949 Rev., S. 2486; 1969, P.A. 752, S. 16; P.A. 97-309, S. 21, 23; 97-322, S. 7, 9; P.A. 98-261, S. 2, 6; P.A. 04-228, S. 3; P.A. 10-110, S. 22; P.A. 22-118, S. 498; P.A. 23-204, S. 210.) History: 1969 act included snowmobiles in list furnished to tax assessors; (Revisor's note: In 1997 references throughout the general statutes to “Motor Vehicle(s) Commissioner” and “Motor Vehicle(s) Department” were replaced editorially by the Revisors with “Commissioner of Motor Vehicles” or “Department of Motor Vehicles”, as the case may be, for consistency with customary statutory usage); P.A. 97-309 added requirement that on or before December 1, 2000, and December first annually thereafter, the commissioner furnish to tax assessors and Commissioner of Revenue Services list of motor vehicle owners including Social Security and federal employer identification numbers, and added prohibitions re disclosure of such numbers by tax assessors, effective July 1, 1997 (Revisor's note: A reference in newly enacted language to “Motor Vehicle Department” was changed editorially by the Revisors to “Department of Motor Vehicles” for consistency with customary statutory usage); P.A. 97-322 changed effective date of Sec. 21 of P.A. 97-309 from July 1, 1997, to October 1, 1999; P.A. 98-261 deleted references re disclosure of social security and federal employer identification numbers to municipal tax assessors and replaced requirement to provide a description of a vehicle with requirement to provide the vehicle identification number of a vehicle, effective October 1, 1999; P.A. 04-228 replaced former provisions with new Subsecs. (a) and (b) re compiling of information on registered motor vehicles and snowmobiles by the commissioner and the furnishing of such information to the assessors, effective July 1, 2004; P.A. 10-110 amended Subsecs. (a) and (b) to make technical changes and added Subsec. (c) to prohibit disclosure by assessor or tax collector of information provided by commissioner if commissioner is not required to provide such information or if such information is protected from disclosure under state or federal law, effective June 5, 2010; P.A. 22-118 amended Subsec. (a) by designating existing provisions re compilation of information and annual provision of lists concerning motor vehicles and snowmobiles as Subdiv. (1), specifying that Subdiv. (1) applies to assessment years commencing prior to October 1, 2023, specifying that requirement re annual provision of lists identifying motor vehicles and snowmobiles under Subdiv. (1) is applicable until and including December 1, 2022, and adding Subdiv. (2) re compilation of information and annual provision of lists concerning motor vehicles for assessment years commencing on or after October 1, 2023, amended Subsec. (b) by designating existing provisions re the annual provision of supplemental lists concerning motor vehicles and snowmobiles as Subdiv. (1), specifying that Subdiv. (1) applies to assessment years commencing prior to October 1, 2023, and adding Subdiv. (2) re the annual provision of supplemental lists concerning motor vehicles for assessment years commencing on or after October 1, 2023, and made a conforming change, effective July 1, 2022, and applicable to assessment years commencing on or after October 1, 2023; P.A. 23-204 amended Subsec. (a) by substituting “October 1, 2024” for “October 1, 2023” re applicable assessment years, substituting “December 1, 2023” for “December 1, 2022” re provision of list re motor vehicles and snowmobiles subject to property taxation, substituting “October 1, 2024” for “October 1, 2023” re compilation of information re motor vehicles subject to property taxation and substituting “November 1, 2024” for “November 1, 2023” re provision of list re motor vehicles subject to property taxation and amended Subsec. (b) by substituting “October 1, 2024” for “October 1, 2023” re provision of list re motor vehicles and snowmobiles registered subsequent to October 1 but prior to August 1 and substituting “November 15, 2024” for “November 15, 2023” re provision of list re motor vehicles registered in immediately preceding month, effective July 1, 2023, and applicable to assessment years commencing on or after October 1, 2024. Phrase “residing in” refers to owners, not to motor vehicles, and thus commissioner is to furnish lists of all motor vehicles and their owners to tax assessors of the towns where those owners reside, or, in the case of a corporation, where corporation has its principal place of business. 266 C. 706.