Personal Property Declaration Information

Announcement: The Town Hall building will be closed Thursday December 14 and Friday December 15, 2023. Town Hall employees will be working at the Annex Building (1530 Sullivan Avenue). 

**If you were approved for an extension to file the 2023 Personal Property Declaration and were planning on hand-delivering, please be aware we are located at 1530 Sullivan Avenue on the two dates mentioned above. Declarations can always be emailed to: personalproperty@southwindsor-ct.gov until midnight on the 15th, or USPS stamped postage of December 15, will be considered timely.

Forms and Documents for Personal Property Owners:

If you are new to filing a Personal Property Declaration, or you have questions, please click on the Personal Property Slideshow to help you fill out your Declaration. *Please note* If you are printing out this slideshow, choose "Actual Size" or "Custom 100%" instead of "Fit" in order to print out the entire slideshow.

If you are looking to file your 2023 Personal Property Declaration Online, please click here.

 

Any further questions, please contact: personalproperty@southwindsor-ct.gov

If you are filing Online and have your Online Access Code, click this link to file online: https://www.mytaxbill.org/inet/cama/home.do?town=southwindsor

With recent changes that have been made to the filing requirements, the notation “Same as Last Year” cannot be used on the return. Each section, except those labeled “For Assessor Use Only”, must be completed. Submitting a declaration with solely " $0 return" with cannot be used - the Assessor will estimate the account if a "zero return" is filed with no other supporting documentation. 

This return must be either (1) signed by the property owner, or (2) signed by an authorized agent of the owner (in which case the return must be notarized). 

You must file this return on or before November 1st, or a 25% assessment penalty will be applied. 

Below are a few important State Statutes regarding Personal Property:

Section 12-41 requires all personal property owners to annually file an itemized property list with the Assessor. Residents must file in the town in which their property is located on the October 1st assessment date. 

Sec. 12-43 specifies that property of non-residents is taxable in the town where it is located for 3 or more of the 12 months preceding the assessment date. Even if the property has been sold, or was not located in the state on the assessment date, it must be reported if it meets the “three month rule”. Situs for corporation property is determined under Sec. 12-59. If property was located in more than one Connecticut town preceding the assessment date, it is taxable in the town in which it was located for three or more months closest to the assessment date.

The Assessor will be forced, per Sec. 12-63 guidelines, to estimate an assessment based upon 70% of a property’s fair market value. A common method for determining personal property value is the depreciated cost-in-place method; as part of that process you may be asked to file a Confidential Report (please note: such reports may be considered confidential and therefore not open to public inspection).

*All property, including items fully depreciated (or “written off”) for IRS purposes, must be reported. If you, however, have no property to declare, return the Declaration to the Assessor with a brief explanation.

*The Assessor has the right to audit your books and reports, within 3 years of the date the return is filed.