Assessor

PA 490 Programs

Public Act 490 is a Connecticut law passed in 1963 that allows your farm, forest, or open space land to be assessed at its use value rather than its fair market value for purposes of local property taxation. The farm and forest values are recommended by the Office of Policy and Management and the Department of Agriculture and are updated every 5 years.

• To qualify for the classification of land as farmland, the land must be part of a farm unit, or actively used for farming purposes. (farming as a business, not a hobby)
• To qualify for classification of land as forest land, the land must be certified as forest land by a 490 certified forester. Contact the Assessor's office for further details.
• To qualify for classification of land as open space, the designated open space must be undeveloped land and that portion of a parcel eligible for Open Space classification must be deemed excess acreage and must be equal to or more than the minimum lot size of the parcel.

The application period for Public Act 490 land is between September 1st and October 31st in a non-revaluation year. In a revaluation year, the application period is between September 1st and December 30th.

Because the intent of Public Act 490 is the preservation of Connecticut's farm, forest, and open space lands, once such lands are classified, they may become subject to a conveyance tax penalty upon a sale or change of use within a 10-year period.

State Forms

• Farm Land Application (PDF)
• Forest Land Application (PDF)
• Open Space Land Application (PDF)

Helpful Websites

• CT Department of Agriculture
• CT Forestry Division
• CT Directory of Certified Foresters (PDF)

Motor vehicles are assessed at 70% of the average retail value as of October 1st of any given year. These are taxed for the time period from October 1st through September 30th of the following year. These bills are prepared in June and due in July of that year.

If a vehicle was sold, transferred, junked, stolen or otherwise disposed of, an owner may request an adjustment be made to their tax bill. The required documentation can be found below.

If the vehicle was replaced by another vehicle after October 1st, using the same license plate, a credit will be automatically applied to the new motor vehicle's supplemental bill the following January. The bill received in July for the initial vehicle should still paid in full. If a vehicle was registered after October 1st the vehicle will be included on the Supplemental Grand List and a tax bill will be generated for this vehicle the following January.

Antique Cars

Information about antique, rare, or special interest motor vehicles that are not registered with Early American plates:

• Connecticut General Statute 12-71(b) states "...any antique, rare or special interest motor vehicle, as defined in section 14-1, shall be assessed at a value of not more than five hundred dollars."
• Section 14-1(3) "Antique, rare or special interest motor vehicle" means a motor vehicle twenty years old or older which is being preserved because of historic interest and which is not altered or modified from the original manufacturer's specifications."

Transferred Plates

To Obtain Credit for a Motor Vehicle You No Longer Possess

• Credit is automatic if plates are transferred to a replacement vehicle. Pay the current bill. Credit will be applied next January to the bill for the replacement vehicle.

To Obtain Credit if Plates Were Not Transferred

• Please submit the plate return receipt and proof that clearly shows the date of disposition and identifies the specific motor vehicle in question, including the vin number.

The Following Forms of Proof Are Acceptable

• Out-of-state registration clearly shows the date registered.
• Letter from your insurance company identifying the vehicle (VIN number), stating the date of cancellation and reason for cancellation.
• Letter from a junk dealer identifying the vehicle (VIN number), stating the date of transaction.
• Letter from a charitable organization identifying the vehicle (VIN number), stating the date of donation.
• Letter from the police department identifying the vehicle (VIN number), stating the vehicle was stolen and not recovered, or totaled, and date of occurrence.
• Bill of sale identifying the vehicle (VIN number).
• Original registration from the person to whom the vehicle was transferred.
• Canceled title (front and back).

Visit the CT Department of Motor Vehicles (DMV) website for additional information.

Active Military Duty Exemption

Any member of the armed forces who was in service in time of war and is still in the service and by reason of continuous service has not as yet received a discharge is eligible for the standard Veteran's Exemption. Satisfactory evidence should be presented to the Assessor prior to October 1st.

One motor vehicle belonging to, leased to, or held in trust for, any member of the United States Armed Forces is exempt, if garaged inside or outside the state. The Armed Forces Application for Motor Vehicle Property Tax Exemption CGS 12-81(53) (PDF) must be filed with the Assessor no later than the 31st day of December following the date on which property tax is due in such assessment year.

Veteran's Exemption

To qualify for the basic Veteran's Exemption, a Veteran must file an Honorable Discharge Form DD-214 with the Town Clerk before October 1st and have served during an Eligible Dates of War Period for Property Tax Exemption §12-81(19) (PDF). although, Veterans receiving a disability through the Veterans Administration who have filed a DD214 qualify, whether or not they served during the eligible dates.

Disabled Veterans need to file a letter from the Veteran's Administration showing the rate of disability. This is a one-time filing unless the rate of disability changes. Disabled Veterans should notify the Assessor once they have reached the age of 65.

Additional Veteran's Exemption

If you are presently receiving a Veteran's Exemption, you may qualify got an additional exemption, provided by the Connecticut State Statute CGS § 12-81f.

To apply for this exemption, you must meet certain income limits. The filing period is February 1st through October 1st of any given year, for the exemption on that October 1st Grand List. Proof of all income for the preceding calendar year must be provided. If you file an Income Tax Return, a copy must be provided with a copy of all 1099s. If you receive Social Security benefits, a copy of your SSA 1099 must be provided. Veteran's disability Income is not considered. If you are rated 100% disabled through the Veteran's Administration, Social Security benefits are not considered.

If you cannot provide a copy of your SSA1099, you can request this information from the SSA Office by mail at: Social Security Administration, 147 Litchfield Street, Torrington, CT 06790; or by phone at 877-405-0486.

Under Public Act 18-47, certain Veterans who have received an Other than Honorable (OTH) discharge because of being diagnosed with post-traumatic stress, or traumatic brain injury or who have experienced Military sexual trauma may qualify for a Veterans Exemption by submitting a completed CT DVA OTH Form 1 and other required documentation.

Exemption for Blindness:

To receive a $3,000 assessment exemption, certification of blindness must be obtained from the State of Connecticut, Department of Human Resources, Board of Education and Services for the Blind. This certificate should be filed with the Assessor’s office by October 1^st.

Exemption for Totally Disabled Persons:

To receive a $1,000 assessment exemption, you must file an Application for Totally Disabled Tax Exemption (D-1), along with proof of permanent total disability from the Social Security Administration, by October 1st.

The Physician's Certificate of Total and Permanent Disability Form can be used only when accepted proofs of disability from Social Security Administration, Veteran's Administration, or other governmental offices are not obtainable.

Elderly & Totally Disabled Homeowners Program

Homeowners who meet the following criteria are eligible for a credit toward their real estate taxes. Applications may be made with the Assessor's office between February 1st and May 15^th.

• To qualify, the home for which the credit is being sought must be your primary residence. You must have owned the home on or before October 1^st of the calendar year preceding the filing period.
• You must have reached the age of 65 by the end of the calendar year preceding the filing period. Totally disabled homeowners are eligible regardless of age.
• Proof of all income for the preceding calendar year must be provided. If you file an Income Tax Return, a copy must be provided. If you receive Social Security benefits, a copy of your SSA 1099 must be provided. Your income must not exceed the limit set for the year you are applying.
• If you cannot provide a copy of your SSA1099, you can request this information from the SSA Office at: Social Security Administration, 147 Litchfield Street, Torrington, CT 06790; or by phone at (877) 405-0486.

Elderly & Totally Disabled Renters Program:

The Renters Benefit is an income based program for elderly and totally disabled renters administered through Roxbury Social Services Office.  Please contact the Social Services Director at (860) 210-0201 for more information.

Do I Need To File A Personal Property Declaration?

Do you provide a product for compensation? Do you provide a service for compensation?

If you answered yes to at least one of the above, you are in business and must file a Personal Property Declaration with the Town.

All persons liable to pay Personal Property Tax in the Town of Roxbury are required to return to the Assessor’s office, on or before the first business day of November, a list of taxable personal property belonging to them on the first day of October.

What Must I Declare on My Personal Property Declaration?

If you use it for your business, you must declare it. If you cannot conduct your business without it, you must declare it

Unregistered/Out of State Motor Vehicles

Any vehicle garaged in Roxbury but registered in another Town or State, or any such unregistered vehicle must be declared.

Application Information

Any business or individual required to return a list, but did not receive a form by mail, may obtain the proper form from the Roxbury Assessor’s office or from the links below. Failure to receive a form by mail does not excuse a property owner from filing.

2024 Grand List Personal Property Declarations must be hand delivered to the Roxbury Town Hall no later than 4:00 pm Friday November 1, 2024, or postmarked according to CGS Sec. 1-2a no later than November 1, 2024, to avoid a 25% late filing penalty. Failure to receive a form by mail does not excuse a property owner from filing.

• 2025 Personal Property Declaration Short Form
• 2025 Personal Property Declaration Long Form