Filing Your Frequently Asked Questions
Personal Property Declaration
· If you are a first-time filer, the
declaration may seem complicated
or confusing. It‛s made to
accommodate many different
types of property - read the
· Keep a list of your assets including
costs and dates of purchase.
Update it periodically with new
acquisitions and disposals. If you
have your accountants prepare
your declaration, send them a copy
of your updated asset list.
· Do not use vague terms like
“various” and “same as last year.”
· File the original declaration with
the Assessor‛s Office as soon as
possible before November 1. Be
sure to sign and date your return. TOWN OF MANCHESTER
· Keep a copy for your records and DEPARTMENT OF ASSESSMENT
for referral when filing AND COLLECTION
41 CENTER STREET
· Call or visit the Assessor‛s Office. MANCHESTER, CT 06040
We‛re here to help! Phone: (860) 647-3016
Frequently Asked Questions I didn’t get a declaration in the mail. Am I you need not file a declaration until the
About Taxable Personal still required to report my property? next year.
Property Yes. It is the responsibility of the I’m no longer in business but I received a
property owner (or lessee) to file a declaration. Do I still need to file?
What is “Taxable Personal Property?”
declaration. The Assessor’s Office mails Yes. Complete the section on page two
Taxable personal property is tangible declarations in September to all known of the declaration “Affidavit of Business
property other than real estate, as owners of taxable personal property. If Closing or Sale of Business” and tell us
described in Sections 12-41 & 71 of the you do not receive a declaration form in what happened to the property. Do not
Connecticut General Statutes. Examples the mail, one can be obtained at the ignore the declaration! If you do not
include, but are not limited to: non- Assessor’s Office. return the declaration with this
residential furniture, fixtures, equipment,
When are personal property declarations due to information, the Assessor will assume
computer equipment, tools, machinery,
be filed? that you are still in business but have
horses, mobile office and storage
The deadline for filing declarations is failed to file. You will be assessed,
buildings, signs, videotapes and disks,
November 1 of each year. There is a penalized and taxed unless you return
leasehold improvements, leased
25% assessment penalty for late filings. the form.
equipment and non-registered motor
vehicles. Personal property such as What if I don’t file a declaration? Are there any tax breaks available to owners of
residential furnishings, clothing and personal property?
jewelry is not taxable. The Assessor will prepare an estimated
declaration and add the 25% non- Yes. Certain full and partial exemptions
I already paid sales taxes on my property. Is compliance penalty to that assessment. may be available for manufacturing
this a new requirement? equipment, mechanics’ tools, farming
How does the assessor know if my declaration is equipment and pollution control
The sales tax is a state tax and the accurate? equipment. Incremental exemptions
personal property tax is a local tax.
Connecticut law authorizes the Assessor, may be applied to newly acquired
Connecticut law has required owners of
or the Assessor’s designee, to perform an machinery and equipment used in
taxable personal property to annually
audit for up to three years, requiring the manufacturing and fabricating. Contact
report property owned by them on
property owner to appear with the Assessor’s Office for further details.
October 1 to the municipal Assessor
since 1949. accounting books, documents, federal What if I think I’m over-assessed?
tax returns, etc. for examination under
Who must file a personal property declaration? oath in reference to their personal You can appeal your assessment to the
property. Any property discovered Board of Assessment Appeals.
All owners and lessees of personal
during an audit and not previously Applications must be made by February
property on October 1, or having
reported will be added along with the 20. If you filed your declaration late or
personal property that may have been in
25% non-compliance penalty. failed to file at all, you may still appeal
various locations but was located in the
your assessment, but a 25% penalty must
Town of Manchester during the three What if I buy or set up a business after October still be applied. Contact the Assessor’s
months prior to October 1. Leased, 1? Must I declare my personal property? Office at (860) 647-3015 for further
loaned or rented personal property must
If you buy or set up a new business and information about the Board of
also be declared, but is taxed to the
have no personal property on October 1, Assessment Appeals.