Personal Property

Personal Property Declarations can be submitted electronically by clicking this link. (Please note: electronic filing will be available between October 1, 2023 through November 1, 2023)

PERSONAL PROPERTY DECLARATIONS

Notice is given pursuant to the Connecticut State Statutes Section 12-40: All persons who are conducting any type of business, farmers, owners of non-registered motor vehicle(s), or owners of a Non-Connecticut registered motor vehicle(s) in the Town of New Hartford, is hereby notified that you are required, by law, to file a Personal Property Declaration with the Assessor on or before Wednesday November 1, 2023. Failure to file by Wednesday November 1, 2023 will be subject to a 25% penalty according to State Statute Section 12-42. All declarations must be completed, signed and returned or postmarked by that date. The Town of New Hartford has the option to file online, please use the link in blue above. Declarations will be mailed to existing businesses. If you have not received a form in the mail blank forms are available online at www.newhartfordct.gov under the “Forms” tab on the Assessor’s webpage. If you have questions regarding Personal Property, please see the “Personal Property” tab found on the Assessor’s webpage. If you have any questions, please contact the Assessor by calling (860) 379-5235 or email assessor@newhartfordct.gov. Whether or not you have received a Declaration, such Declaration must be filed or postmarked (as defined in C.G.S. Sec. 1-2a) no later than Wednesday, November 1, 2023. 

Personal Property Definition:

Personal property is defined as all tangible property that is not permanently affixed to Real Estate. Any property that is movable property but belongs to the business or Real Estate exclusive of land and buildings. Personal property includes but is not limited to furniture, fixtures and equipment, tools, electronics, leasehold improvements, supplies, machinery and equipment and unregistered motor vehicle(s) including campers, trailers and snowmobiles. In State of Connecticut, all owners of taxable personal property are required to file a declaration of such property to the Assessor where their property is located.

The July 2023 tax bill reflects the period of October 1, 2022 through September 30, 2023 for the 2022 Grand List.

The July 2024 tax bill will reflect the period of October 1, 2023 through September 30, 2024 for the 2023 Grand List.

Who should file a Personal Property declaration?

All persons who, as of October 1, 2023, who are conducting any type of business, farmers or owners of non-registered motor vehicle(s), or who are owners of a Non-Connecticut registered motor vehicle(s) must complete and file a Personal Property Declaration with the Assessor’s Office no later than Wednesday November 1, 2023. Personal property is for those who own a business, business personal property is what you use to conduct the business in the Town of New Hartford that is not Real Estate. All businesses that operate from home are required to file.

Please CLICK HERE if you would like to visit the State of Connecticut's Official Business Records Search (CT.GOV).

What should a business declare as Personal Property?

All personal property excluding inventory, which is used to conduct business, including farming and professional services. Some of the following are but not limited to: 

• Manufacturing Machinery and Equipment
• Furniture, Fixtures and Equipment
• Electronic Data Processing (computers, phones)
• Farm Machinery and Mechanics Tools
• Leasehold Improvements
• Expensed Supplies
• Lease Equipment
• Horses and Ponies

Please Note - ALL RESIDENTS AND BUSINESSES:

All non-registered and out-of-state registered motor vehicles, trailers, campers, and snowmobiles. Please refer to Connecticut State Statute Sec 12-71.

What form should I fill out for my business?

Any owners of the following with no business please list on the Motor Vehicle Personal Property Form.

• Non-Connecticut Registered Motor Vehicles
• Unregistered Motor Vehicles, Campers, Trailers and Snowmobiles
• Any Mobile Manufactured Home (if not assessed as Real Estate)

Businesses should use the Long or Short Form.

Manufacturers and Telecommunication Businesses must complete a Long Form.

When is the deadline to file Personal Property Declarations?

Personal Property Declarations are due by November 1st of every year. If a declaration is received after November 1st, it will be considered late unless it has been Post Marked by the United States Postal Service (USPS). Failure to file by November 1st will be subject to a 25% penalty. Declarations can be hand delivered to the office, faxed, mailed or emailed. Declarations are filed on an assessment basis of October 1. According to Connecticut State Statute 12-41d, if a declaration is not filed on time, a 25% penalty will be added to the full assessment.

When are Personal Property Declarations mailed to you?

Declarations are mailed to business Personal Property owners as a courtesy each year in the fall, usually the last week in September. If you do not receive a declaration it does not mean you do not have to file one. It is the property owner’s responsibility to submit the declaration to the Assessor’s Office by November 1st of every year. If you do not receive the declaration of personal property, you may download and print the most up-to-date copy on the Assessor’s webpage or contact the office to obtain a copy. Some business may also require the Manufacturing, Machinery and Equipment Exemption Form, which can also be found here.

When does an extension have to be filed by?

If a business owner needs to request and extension for filing their Personal Property declaration, you must provide written request by November 1st to the Assessor’s Office (CGS 12-42). According to Connecticut Statute, failure to file a declaration or filing later after November 1st without and approved extension will have a 25% penalty assessment applied. Failure to file by November 1st will be subject to a 25% penalty.

What exemptions are there on Personal Property?

Some exemptions may require and additional application in order to receive the exemption.

Exemptions available are:

• Mechanic Tools
• Farming Tools and Farm Machinery
• Horses and Ponies
• Water Pollution or Air Pollution Control Equipment
• New Manufacturing Machinery and Equipment

Are there Signature Requirements?

Yes. The owner(s) or owner(s) agent must sign and date the declaration. If the owner(s) agent signs the declaration the signature must then be notarized.

New Business Personal Property

If you are a new business owner in the Town of New Hartford, please fill out the New Business Personal Property Form. Forms may be sent via email, fax or mailed to:

New Hartford Business Termination

If you no longer own a business or your business has recently closed please complete the Close of Business Form and the affidavit on the first page of the Personal Property Declaration you received along with one of the following below. If you received a declaration and do not own a business or have not had a business in the Town of New Hartford please contact the Assessor’s Office at 860-379-5235. Do not disregard the declaration, if you do not return the information, the Assessor will presume that you are still in business but have failed to file.

Along with the Close of Business Form and Personal Property Affidavit signed, please provide the Assessor’s Office with one of the following:

• Certificate of dissolution from the Connecticut Secretary of State's Office that the business closed prior to October 1, 2023. (LLC's should be dissolved and be issued a certificate)
• Letter from an accountant that the business has been dissolved prior to October 1, 2023
• Letter from the bank that the business accounts have been closed prior to October 1, 2023

To access a Close of Business Form with Notary Option Click Here

Personal Property Appeals Process

We ask that you please reach out to the Assessor’s Office to address any errors or misinformation before filing a formal appeal. If you believe the personal property of a business has been incorrectly valued by the Assessor, the value may be appealed at the Board of Assessment Appeals, which will hold hearings during March of 2024. The Board has the authority to change the property valuations it believes to be incorrect as of October 1, 2023.

In order to appeal a personal property assessment the business owner or agent should have a combination of the following:

• Copies of depreciation schedules
• Income tax filing
• A list of all equipment owned
• A complete list of leased, loaned or rented equipment

Appeal forms are available by February 1, 2024 and must be received by the Assessor’s Office on or before February 20, 2024.