Personal Property Declaration - Long form 2023GL

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2023 Connecticut 
Declaration of Personal Property 
Filing Requirement – This declaration must be filed with the Assessor of the town where the personal property is located.  Declarations of 
personal property shall be made annually.  
If you no longer own the above noted business or personal property assessed in your name last year, you do not need to complete this 
declaration. You must, however, return this declaration to the Assessor and provide information related to the name of the new owner of the 
property or the date your business ceased or to where you moved the business (see Affidavit below).  Otherwise, the Assessor must assume 
that you still own and are operating the business and have failed to declare your taxable personal property.  
AFFIDAVIT OF BUSINESS TERMINATION OR MOVE OR SALE OF BUSINESS OR PROPERTY 
I  
of  
at  
 
 
Business  or property owners name 
 
Business Name (if applicable) 
 
Street location 
With regards to said business or property I do so certify that on 
 
 
Said business or property was (Please  appropriate box): 
 
 
 
Date  
 SOLD TO: 
 
 
 
 
 
Name 
 
Address 
 MOVED TO: 
 
 
 
 
 
City/Town and State to where business or property was moved 
 
Address 
 TERMINATED: 
Attach Bill of Sale or Letter of Dissolution to this form and return it with this affidavit to the Assessor’s office 
 
The signer is made aware that the penalty for making a false affidavit is a $500.00 fine or imprisonment for one year or both. 
 
 
 
 
 
 
Signature 
Print name 
 
Penalty for late filing – Failure to file timely will result in a penalty equal to 25% of the assessment of the personal property.  This 
declaration must be filed or postmarked (as defined in C.G.S. Sec 1-2a & as referenced in Sec. 12-41(d)) no later than: 
Wednesday, November 1, 2023 
 
 

 
 
 
 
I N S T R U C T I O N S 
As per CGS 12-63, the Assessor must determine the “present true and actual value” and in determining such value may use the accepted 
methods of comparable sales, cost less depreciation and income capitalization. 
 
Not all sections are applicable to every business.  Please read the following instructions and complete all relevant sections. 
 
Who Should File -- 
 
All owners of taxable personal property. 
Declaration – 
1. Owners of: 
a. Non-Connecticut registered motor vehicles 
b. Horses, ponies and thoroughbreds 
c. Mobile manufactured home -not assessed as real estate 
2. Businesses, occupations, farmers, and professionals 
need to complete:  (Commercial and cost information is not 
open to public inspection ) 
 
Business Data (page 3). 
 
Lessee’s Listing Report (page 4). 
 
Disposal, Sale or Transfer of Property Report (page 4). 
 
Taxable Property Information (pages 5-7). 
 
Sign the Declaration of Personal Property Affidavit on 
page 8. 
3. Lessors need to complete:  (Commercial and cost information 
is not open to public inspection ) 
 
Business Data (page 3). 
 
Lessor’s Listing Report (page 3). 
 
Disposal, Sale or Transfer of Property Report (page 4). 
 
Taxable Property Information (pages 5-7). 
 
Sign the Declaration of Personal Property Affidavit on 
page 8. 
Filing Requirements – 
1. The Personal Property Declaration must be filed annually on 
or before November 1 (or the Monday following if November 1 
falls on Saturday or Sunday) (CGS §12-42). 
2. A Personal Property Declaration not filed will result in a value 
determined by the Assessor from the best available 
information (CGS §12-53b). 
3. Declarations filed with “same as last year” are INSUFFICIENT 
and shall be considered an incomplete declaration. 
4. Pursuant to CGS 12-81(79) tangible personal property older 
than 10 years and with an original value of not more than 
$250 is exempt. This exemption shall not be applied for the 
first ten full assessment years following the assessment year 
in which the property was acquired.  Complete “Detailed 
Listing of Assets Orig Value ≤ $250” report on Page 4. Also 
list total value of such exempt assets in “Reconciliation of 
Fixed Assets” box on Page 6. 
Penalty of 25% is applied – 
1. When no declaration is filed or a declaration is not signed, a 
25% penalty is applied to the assessment.  [See 2. under 
Filing Requirements.] 
2. When declarations are submitted after November 1 [See 1. 
under Filing Requirements] and an extension has NOT been 
granted (see Extensions) a 25% penalty is applied to the 
assessment.  Returns mailed in must have a postmark (as 
defined in C.G.S. Sec 1-2a) of November 1 [See 1. under 
Filing Requirements.] or before.  
3. When an extension is granted (see Extensions) and the 
declaration is not filed by the extension deadline, a 25% 
penalty is applied to the assessment. 
4. When omitted property is discovered, the 25% penalty is 
applied to the difference in the assessed value as determined 
by the results of the discovery and the assessment as 
determined by the originally filed declaration. 
Exemptions- 
1. On page 7, check the box adjacent to the exemption you are 
claiming. 
2. Note that several exemptions require an additional application 
in order to receive that exemption.  Please request the form 
number noted from the Assessor’s Office. The Manufacturers 
Machinery & Equipment Exemption Claim form & its itemized 
lists for Code 13 property may be requested if not included 
with this declaration. 
3. The extension to file the Personal Property Declaration, if 
granted, may not apply to all required exemption applications 
and may require a late filing fee. Check with the Assessor. 
Signature Required – 
1. The owners shall sign the declaration (page 8). 
2. The owner’s agent may sign the declaration. In which case 
the declaration must be duly sworn to or notarized. 
3. Corporate officers signing for their corporations must have the 
returns properly sworn to or notarized; or provide the 
Assessor with a statement bearing the corporate seal and 
signed by the corporate secretary setting out the office held by 
the signer of the declaration and dates office held. 
Extension – 
The Assessor may grant a filing extension for good cause 
(CGS §12-42 &12-81K).  If a request for an extension is 
needed, you need to request the filing extension in writing 
on or before November 1, 2023 (PA 19-210). 
Audit – 
The Assessor is authorized to audit declarations, within 3 
years of the date of the required filing.  Substantial penalties 
are applicable if such an audit reveals property not declared 
as required by law (CGS §12-53). 
 
 
Before Filing  
Make Copies of Completed Declaration 
 for Your Records 
 
Example of how to complete the tables on pages 5 and 6 
 
 
#16 - Furniture, fixtures and equipment 
 
Assessor’s 
Use Only 
How should the following be declared? 
 
Year 
Ending 
Original cost, installation 
& transportation 
% 
Good 
Depreciated Value 
 
 
 
June 2022, you bought a desk for $800 and a chair 
for $200. You have a filing cabinet and printer that 
you bought 10 years ago for $2000 that is being 
used in your business.   
       See the table to the right for the answer. 
 
10-1-23 
 
95% 
 
 
 
 
 
10-1-22 
1000 
90% 
900 
 
 
 
 
10-1-21 
 
80% 
 
 
 
 
 
10-1-20 
 
70% 
 
 
 
 
 
10-1-19 
 
60% 
 
 
 
 
 
10-1-18 
 
50% 
 
 
 
 
 
10-1-17 
 
40% 
 
 
 
 
 
Prior Yrs 
2000 
30% 
600 
 
 
 
 
 
Total 
3000 
Total 
1500 
 
#16 
1500 
 
 
Page 2 

 
 
 
2023 PERSONAL PROPERTY DECLARATION 
Commercial and financial information is not open to public inspection 
 
List or Account #: 
 
 
Assessment date October 1, 2023  
Owner’s Name: 
 
Required return date November 1, 2023 
DBA: 
 
Location (street & number) 
BUSINESS DATA For businesses, occupations, professions, farmers, lessors   Answer all questions 1 through 12, writing N/A on lines that are not applicable. 
 
1.  Direct questions concerning return to -  
 
2.  Location of accounting records - 
Name 
 
 
 
Address 
 
 
 
City/State/Zip  
 
 
Phone / Fax 
(           ) 
/ (           ) 
 
(           ) 
/ (           ) 
E-mail 
 
 
 
 3. Description of Business 
 
 4. How many employees work in your facilities in this town only? 
 
 
 5. Date your business began in this town? 
 
 
 6. How many square feet does your firm occupy at your location(s) in this town? 
 
Sq. ft. 
Own   Lease  
 7. Type of ownership: 
  Corporation      Partnership       LLC      Sole proprietor    Other-Describe  
 8. Type of business: 
  Manufacturer      Wholesale     Service     Profession     Retail/Mercantile    Tradesman     Lessor 
 
 
  Other-Describe 
 
IRS Business Activity Code 
 
Yes 
No 
 9. In the last 12 months was any of the property included in this declaration located in another Connecticut town  
     for at least 3 months?  If yes, identify by specific months, code, cost, and location(s). 
.   
.    
 
10. Are there any other business operations that are operating from your address here in this town?   
      If yes, give name and mailing address. 
.   
.   
11. Do you own tangible personal property that is leased or consigned to others in this town?   
      If yes, complete Lessor’s Listing Report (below) 
.   
.   
12. Did you have in your possession on October 1st any borrowed, consigned, stored or rented property?   
      If yes, complete Lessee’s Listing Report (page 4) 
.   
.   
 
 
LESSOR’S LISTING REPORT   In order to avoid duplication of assessments related to leased personal property, the following must be completed by 
Lessors:  (Please note that property under conditional sales agreements must be reported by the lessor.) Computerized filings are acceptable as long as all 
information is reported in prescribed format. 
 
Lessee #1 
Lessee #2 
Lessee #3 
Name of Lessee 
 
 
 
Lessee’s address 
 
 
 
Physical location of equipment 
 
 
 
Full equipment description 
 
 
 
Is equipment self-manufactured? 
Yes   No  
Yes   No  
Yes   No  
Acquisition date 
 
 
 
Current commercial list price new 
 
 
 
Has this lease ever been purchased, 
assumed or assigned? 
Yes   No  
Yes   No  
Yes   No  
If yes, specify from whom 
 
 
 
Date of such purchase, etc. 
 
 
 
If original asset cost was changed by 
this transaction, give details. 
 
 
 
Type of lease 
Operating Capital Conditional Sale 
Operating Capital Conditional Sale 
Operating Capital Conditional Sale 
Lease Term – Begin and end dates 
 
 
 
Monthly contract rent 
 
 
 
Monthly maintenance costs if included 
in monthly payment above 
 
 
 
Is equipment declared on the Lessor’s 
or the Lessee’s manufacturing 
exemption application? 
Yes  
No  
Lessor   
Lessee  
Yes  
No  
Lessor   
Lessee  
Yes  
No  
Lessor   
Lessee  
 
 
 
 
 
 
 
 
 
Page 3 

 
List or Account#: 
 
 
Assessment date October 1, 2023 
Owner’s Name: 
 
Required return date November 1, 2023 
 
LESSEE’S LISTING REPORT  Pursuant to Connecticut General Statutes §12-57a all leased, borrowed, consigned, loaned, rented, or stored personal 
property not owned by you but in your possession as of the assessment date must be included on this form. Failure to declare, in the form and manner as 
herein prescribed, shall result in the presumption of ownership and subsequent tax liability plus penalties.  Property you do not lease that may be in your 
possession and must be reported includes (but is not limited to) dumpsters, gas/propane tanks, vending machines, water coolers, coffee machines. 
Yes 
 
No 
 
Did you dispose of any leased items that were in your possession on October 1, 2022?  If 
yes, enter a description of the property and the date of disposition in the space to the right. 
 
 
 
Did you acquire any of the leased items that were in your possession on October 1, 2022?  
If yes, indicate previous lessor, item(s) and date(s) acquired in the space to the right. 
 
 
 Is the cost of any of the equipment listed below declared anywhere else on this declaration?  If yes, note year in the ‘Year Included’ row and list 
cost in the ‘Acquisition Cost’ row. 
 
Lease #1 
Lease #2 
Lease #3 
Name of Lessor 
 
 
 
Lessor’s address 
 
 
 
Phone Number 
 
 
 
Lease Number 
 
 
 
Item description / 
Model # 
 
 
 
Serial # 
 
 
 
Year of manufacture  
 
 
Capital Lease 
Yes   No  
Yes   No  
Yes   No  
Lease Term – 
Beginning/End 
 
 
 
Monthly rent 
 
 
 
Acquisition Cost 
 
 
 
Year Included 
 
 
 
 
DISPOSAL, SALE OR TRANSFER OF PROPERTY REPORT 
Disposal, sale or transfer of property – If you disposed of, sold or transferred a portion of the property included in last year’s filing, complete the Detailed Listing 
Of Disposed Assets Report And Reconciliation Of Fixed Assets on page 6.  If you no longer own the business noted on the cover sheet you do not need to 
complete this declaration.  You must, however, return to the Assessor this declaration along with the complete   AFFIDAVIT OF BUSINESS CLOSING OR MOVE OF 
BUSINESS OR SALE OF BUSINESS FOUND in this return.  DO NOT INCLUDE DISPOSALS IN TAXABLE PROPERTY REPORTING SECTION. 
DETAILED LISTING OF DISPOSED ASSETS   COPY AND ATTACH ADDITIONAL SHEETS IF NEEDED 
Date Removed 
Code # 
Description of Item 
Date Acquired 
Acquisition Cost 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DETAILED LISTING OF ASSETS ORIG VALUE ≤ $250   COPY AND ATTACH ADDITIONAL SHEETS IF NEEDED 
Pursuant to CGS 12-81(79) – Listing of assets purchased prior to 10/1/13 with an original value ≤ $250 
Description of Item 
Date Acquired 
Acquisition Cost 
 
 
 
 
 
 
 
 
TAXABLE PROPERTY INFORMATION 
1) 
All data reported should be: 
a) 
Actual acquisition costs including any additional charges for 
transportation and installation by year for each type of property 
described.  These costs, less the standard depreciation as shown 
on the form will determine the net depreciated value. 
b) 
Include all assets that may have been fully depreciated, written 
off, or charged to expense but are still owned. Do not include 
disposed assets.  
 
2) 
Reports are to be filed on an assessment year basis of October 1. 
Acquisitions between October 2 and December 31 apply to the new 
year. (i.e. acquisition made October 30, 2022 is reported in the year 
ending October 1, 2023). 
3) 
Computerized filings are acceptable as long as all information is 
reported in prescribed format. 
4) 
Do not include disposed assets. Disposals are used to reconcile last 
year’s reporting with this year’s reporting. 
 
 
 
 
Page 4 

 
List or Account#: 
 
 
Assessment date October 1, 2023 
Owner’s Name: 
 
Required return date November 1, 2023 
# 9 – Motor Vehicles  Unregistered motor vehicles & vehicles 
garaged in Connecticut but registered in another state 
 
#10 – Manufacturing machinery & equipment not eligible under 
CGS 12-81 (76) (MM&E) for exemption and any for assets 
included on DECD EZ M47 form. 
 
Assessor’s 
Use Only 
 
VEHICLE 1 
VEHICLE 2 
VEHICLE 3 
 
Year 
Ending 
Original cost, installation 
& transportation 
% 
Good 
Depreciated Value 
 
Year 
 
 
 
 
 
Make 
 
 
 
 
10-1-23 
 
95% 
 
 
 
 
Model 
 
 
 
 
10-1-22 
 
90% 
 
 
 
 
VIN 
 
 
 
 
10-1-21 
 
80% 
 
 
 
 
Length 
 
 
 
 
10-1-20 
 
70% 
 
 
 
 
Weight 
 
 
 
 
10-1-19 
 
60% 
 
 
 
 
Purchase $ 
 
 
 
 
10-1-18 
 
50% 
 
 
 
 
Date 
 
 
 
 
10-1-17 
 
40% 
 
 
 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
# 9 
 
Value 
 
 
 
 
Total 
 
Total 
 
 
#10 
 
#11 – Horses and Ponies 
 
#12 – Commercial Fishing Apparatus 
 
 
 
#1 
#2 
#3 
 
Year 
Ending 
Original cost, installation 
& transportation 
% 
Good 
Depreciated Value 
 
Breed 
 
 
 
 
 
Registered 
 
 
 
 
10-1-23 
 
95% 
 
 
 
 
Age 
 
 
 
 
10-1-22 
 
90% 
 
 
 
 
Sex 
 
 
 
 
10-1-21 
 
80% 
 
 
 
 
Quality 
 
 
 
 
10-1-20 
 
70% 
 
 
 
 
     Breeding 
 
 
 
 
10-1-19 
 
60% 
 
 
 
 
     Show 
 
 
 
 
10-1-18 
 
50% 
 
 
 
 
     Pleasure 
 
 
 
 
10-1-17 
 
40% 
 
 
 
 
     Racing 
 
 
 
 
Prior Yrs 
 
30% 
 
 
#11 
 
Value 
 
 
 
 
Total 
 
Total 
 
 
#12 
 
#13 – Manufacturing machinery & equipment eligible under 
CGS 12-81(76) for exemption - must complete exempt claim. 
 
#14 – Mobile Manufactured Homes if not currently assessed 
as real estate 
 
 
Year 
Ending 
Original cost, installation  
& transportation 
% 
Good 
Depreciated Value 
 
 
#1 
#2 
#3 
 
 
 
 
Year 
 
 
 
 
 
 
10-1-23 
 
95% 
 
 
Make 
 
 
 
 
 
 
10-1-22 
 
90% 
 
 
Model 
 
 
 
 
 
 
10-1-21 
 
80% 
 
 
ID Number 
 
 
 
 
 
 
10-1-20 
 
70% 
 
 
Length 
 
 
 
 
 
 
10-1-19 
 
60% 
 
 
Width 
 
 
 
 
 
 
10-1-18 
 
50% 
 
 
Bedrooms 
 
 
 
 
 
 
10-1-17 
 
40% 
 
 
Baths 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
 
 
 
 
 
#13 
 
Total 
 
Total 
 
 
Value 
 
 
 
 
#14 
 
#16 - Furniture, fixtures and equipment 
 
 
 
 
Year 
Ending 
Original cost, installation  
& transportation 
% 
Good 
Depreciated Value 
 
 
 
 
 
 
 
 
10-1-23 
 
95% 
 
 
 
 
 
 
 
 
 
10-1-22 
 
90% 
 
 
 
 
 
 
 
 
 
10-1-21 
 
80% 
 
 
 
 
 
 
 
 
 
10-1-20 
 
70% 
 
 
 
 
 
 
 
 
 
10-1-19 
 
60% 
 
 
 
 
 
 
 
 
 
10-1-18 
 
50% 
 
 
 
 
 
 
 
 
 
10-1-17 
 
40% 
 
 
 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
 
 
 
 
 
 
 
Total 
 
Total 
 
 
 
 
 
 
 
#16 
 
#17 – Farm  Machinery 
 
#18 – Farm Tools 
 
 
Year 
Ending 
Original cost, installation  
& transportation 
% 
Good 
Depreciated Value 
 
Year 
Ending 
Original cost, installation 
& transportation 
% 
Good 
Depreciated Value 
 
 
 
 
 
 
 
10-1-23 
 
95% 
 
 
10-1-23 
 
95% 
 
 
 
 
10-1-22 
 
90% 
 
 
10-1-22 
 
90% 
 
 
 
 
10-1-21 
 
80% 
 
 
10-1-21 
 
80% 
 
 
 
 
10-1-20 
 
70% 
 
 
10-1-20 
 
70% 
 
 
 
 
10-1-19 
 
60% 
 
 
10-1-19 
 
60% 
 
 
 
 
10-1-18 
 
50% 
 
 
10-1-18 
 
50% 
 
 
 
 
10-1-17 
 
40% 
 
 
10-1-17 
 
40% 
 
 
 
 
Prior Yrs 
 
30% 
 
 
Prior Yrs 
 
30% 
 
 
#17 
 
Total 
 
Total 
 
 
Total 
 
Total 
 
 
#18 
 
 
 
 
 
Page 5 

 
List or Account#: 
 
 
Assessment date October 1, 2023 
Owner’s Name: 
 
Required return date November 1, 2023 
#19 – Mechanics Tools 
 
# 20 -- Electronic data processing equipment 
 
 
Year 
Ending 
Original cost, installation  
& transportation 
% 
Good 
Depreciated Value 
 
In accordance with Section 168 IRS Codes 
Computers Only 
 
 
 
 
 
 
 
10-1-23 
 
95% 
 
 
 
 
 
10-1-22 
 
90% 
 
 
Year 
Ending 
Original cost, installation 
& transportation 
% 
Good 
Depreciated Value 
 
 
 
10-1-21 
 
80% 
 
 
 
 
 
10-1-20 
 
70% 
 
 
10-1-23 
 
95% 
 
 
 
 
10-1-19 
 
60% 
 
 
10-1-22 
 
80% 
 
 
 
 
10-1-18 
 
50% 
 
 
10-1-21 
 
60% 
 
 
 
 
10-1-17 
 
40% 
 
 
10-1-20 
 
40% 
 
 
 
 
Prior Yrs 
 
30% 
 
 
Prior Yrs 
 
20% 
 
 
#19 
 
Total 
 
Total 
 
 
Total 
 
Total 
 
 
#20 
 
#21a Telecommunication company equipment not techno-
logically advanced –include previously coded #21c property 
with #21a 
 
#21b Telecommunication company equipment technologically 
advanced–include previously coded #21d property with #21b 
 
 
Year 
Ending 
Original cost, installation  
& transportation 
% 
Good 
Depreciated Value 
 
Year 
Ending 
Original cost, installation 
& transportation 
% 
Good 
Depreciated Value 
 
 
 
10-1-23 
 
95% 
 
 
10-1-23 
 
95% 
 
 
 
 
10-1-22 
 
90% 
 
 
10-1-22 
 
80% 
 
 
 
 
10-1-21 
 
80% 
 
 
10-1-21 
 
60% 
 
 
 
 
10-1-20 
 
70% 
 
 
10-1-20 
 
40% 
 
 
 
 
10-1-19 
 
60% 
 
 
Prior Yrs 
 
20% 
 
 
 
 
10-1-18 
 
50% 
 
 
Total 
 
Total 
 
 
 
 
10-1-17 
 
40% 
 
 
 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
 
 
 
 
 
 
 
Total 
 
Total 
 
 
 
21a  and 21b  Total 
 
 
#21 
 
#22 – Cables, conduits, pipes, Class I Renewables, etc. 
 
# 23 - Expensed Supplies 
 
 
Year 
Ending 
Original cost, installation  
& transportation 
% 
Good 
Depreciated Value 
 
The average is the total amount expended on supplies since 
October 1, 2022 divided by the number of months in business 
since October 1, 2022. 
 
 
 
10-1-23 
 
 
 
 
 
 
 
10-1-22 
 
 
 
 
Year 
Ending 
Total Expended 
# of 
Months 
Average Monthly 
 
 
 
10-1-21 
 
 
 
 
 
 
 
10-1-20 
 
 
 
 
10-1-23 
 
 
 
 
 
 
10-1-19 
 
 
 
 
 
 
 
 
 
 
 
10-1-18 
 
 
 
 
 
 
 
 
 
 
 
10-1-17 
 
 
 
 
 
 
 
 
 
 
 
Prior Yrs 
 
 
 
 
 
 
 
 
 
 
 
Total 
 
Total 
 
 
 
  
 
 
#22 
 
Check here if a FERC or PURA  regulated utility 
 
 
 
  
 
 
#23 
 
#24a – Other Goods - including leasehold improvements 
 
#24b -- Rental Entertainment Medium 
 
 
Year 
Ending 
Original cost, installation  
& transportation 
% 
Good 
Depreciated Value 
 
Year 
Ending 
Original cost, installation 
& transportation 
% 
Good 
Depreciated Value 
 
 
 
10-1-23 
 
95% 
 
 
10-1-23 
 
95% 
 
 
 
 
10-1-22 
 
90% 
 
 
10-1-22 
 
80% 
 
 
 
 
10-1-21 
 
80% 
 
 
10-1-21 
 
60% 
 
 
 
 
10-1-20 
 
70% 
 
 
10-1-20 
 
40% 
 
 
 
 
10-1-19 
 
60% 
 
 
Prior Yrs 
 
20% 
 
 
 
 
10-1-18 
 
50% 
 
 
Total 
 
Total 
 
 
 
 
10-1-17 
 
40% 
 
 
 
# of video tapes 
 
# of DVD movies 
 
 
 
Prior Yrs 
 
30% 
 
 
 
# of music CD’s 
 
# of video games 
 
 
 
Total 
 
Total 
 
 
 
24a  and 24b  Total 
 
 
#24 
 
RECONCILIATION OF FIXED ASSETS 
 
 
 
Assets declared last October 1, 2022 
 
 
 
Assets disposed of since last October 1, 2022* 
- 
 
 
 
 
Assets added since last October 1, 2022 
+ 
 
 
 
Assets originally valued ≤ $250 & over 10 years old ** 
- 
 
 
 
 
Assets declared this year October 1, 2023 
 
 
 
 
 
  
 
 
 
 
 
Amount of expensed equipment last year 
 
 
 
 
 
Capitalization Threshold 
 
 
 
 
 
 
*Complete Detailed Listing of Disposed Assets –page 4 
 
Page 6 
 
** Assets Orig Value ≤ $250 – page 4 
 

 
2023 PERSONAL PROPERTY DECLARATION – SUMMARY SHEET 
Commercial and financial information is not open to public inspection. 
List or Account#: 
 
 
Assessment date October 1, 2023 
Required return date November 1, 2023 
Owner’s Name: 
 
This Personal Property Declaration must be signed 
 and delivered or postmarked by 
 Wednesday, November 1, 2023 to 
Assessor of Town  
where property is located 
 
DBA: 
 
Mailing address: 
 
City/State/Zip: 
 
Location (street & number) 
ASSESSOR’S 
USE ONLY 
Property Code and Description 
Net Depreciated 
Value pages 5 & 6 Code ASSESSMENTS 
#9  Motor Vehicles UNREGISTERED motor vehicles (e.g. campers, RV’s, snowmobiles, trailers, trucks, passenger cars, 
tractors, off-road construction vehicles, etc.) including any vehicle garaged in Connecticut but registered in another state, or any 
such vehicle not registered at all. If you are a farmer eligible for the exemption under Sec. 12-91, list tractors in Code 17. 
 
#9 
 
#10 - Machinery & Equipment Industrial manufacturing machinery and equipment (e.g., tools, dies, jigs, patterns, etc.). 
Include air and water pollution control equipment. 
 
#10 
 
#11 Horses And Ponies Describe your horses and ponies.  A $1,000 assessment exemption per animal will be applied.  If you 
are a farmer, the exemption may be 100% provided Form M-28 is filed with and approved by the Assessor. 
 
#11 
 
#12 - Commercial Fishing Apparatus All fishing apparatus exclusively used by a commercial fisherman in his business 
(e.g., fishing poles, nets, lobster pots, fish finders, etc.).  A $500 value exemption will be applied. 
 
#12 
 
#13 –Manufacturing machinery & equipment Manufacturing machinery and equipment used in manufacturing; used in 
research or engineering devoted to manufacturing; or used for the significant servicing or overhauling of industrial machinery or 
factory products and eligible for exemption under CGS 12-81 (76). (Formerly property Codes 13 & 15) 
 
#13 
 
#14 Mobile Manufactured Homes if not currently assessed as real estate 
 
#14 
 
#16 - Furniture & Fixtures Furniture, fixtures and equipment of all commercial, industrial, manufacturing, mercantile, trading 
and all other  businesses, occupations and  professions.  Examples:  desks, chairs, tables, file cabinets, typewriters, calculators, 
copy  machines, telephones (including mobile telephones), telephone answering machines, facsimile machines, postage  meters, 
cash registers, moveable air conditioners, partitions, shelving display racks, refrigerators, freezers, kitchen  equipment, etc. 
 
#16 
 
#17 - Farm Machinery Farm machinery (e.g., tractors, harrows, bush hogs, hay bines, hay rakes, balers, corn choppers, 
milking  machines, milk tanks, coolers, chuck wagons, dozers, back hoes, hydroponic farm equipment, aquaculture equipment,  
etc.), used in the operation of a farm. 
 
#17 
 
#18 - Farming Tools Farm tools (e.g., hoes, rakes, pitch forks, shovels, hoses, brooms, etc.). 
 
#18 
 
#19 - Mechanics Tools Mechanics tools (e.g., wrenches, air hammers, jacks, sockets, etc.). 
 
#19 
 
#20 - Electronic Data Processing Equipment Electronic data processing equipment (e.g., computers, printers, peripheral 
computer equipment, and any computer based equipment acting as a computer as defined under Section 168 of the IRS Code of 
1986, etc.).  Bundled software is taxable and must be included. 
 
#20 
 
#21 - Telecommunications Equipment Excluding furniture, fixtures, and computers, #21a includes cables, conduits, 
antennae, batteries, generators or any equipment not deemed technologically advanced by the Assessor. #21b includes 
controllers, control frames, relays switching and processing equipment or other equipment deemed technologically advanced by 
the Assessor.  
 
#21 
 
#22 - Cables, conduits, pipes, poles, towers (if not currently assessed as real estate), underground mains, wires, 
turbines, Class I Renewables, Cylinder and other Tanks of gas, heating, or energy producing companies, telephone 
companies, water and water power companies. Include items annexed to the ground (e.g., hydraulic car lifts, gasoline holding 
tanks, pumps, truck scales, etc.), as well as property used for the purpose of creating or furnishing a supply of water (e.g. pumping 
stations). 
 
#22 
 
#23 - Expensed Supplies The average monthly quantity of supplies normally consumed in the course of business (e.g., 
stationery, post-it notes, toner, computer  disks, computer paper, pens, pencils, rulers, staplers, paper clips, medical and dental 
supplies and maintenance supplies, etc.). 
 
#23 
 
#24 – Other All Other Goods, Chattels and Effects Any other taxable personal property not previously mentioned or which 
does not appear to fit into any of the other categories. (e.g., video tapes, vending machines, pinball games, video games, signs, 
billboards, coffee makers, water coolers, leasehold improvements and construction in progress (CIP). 
 
#24 
 
Total Net Depreciated and Assessment – all codes #9 through #24 
Subtotal > 
 
 
#25 – Penalty for failure to file as required by statute – 25% of assessment 
#25 
Exemption  - Check box adjacent to the exemption you are claiming: 
 
 
 
 I – Farming Tools - $500 value      I – Horses/ponies $1000 assessment per animal     I – Mechanic’s Tools - $500 value 
 
 
 K – Municipal Leased                    M – Commercial Fishing Apparatus - $500 value 
 
 
All of the following exemptions require a separate application and/or certificate to be filed with the Assessor by the required return date 
 
 
 G & H – Distressed Municipality/Enterprise Zone/Enterprise Corridor Zone  - Exemption application M-55 required annually 
 
 
 I – Farm Machinery $100,000 assessment  - Exemption application  M-28 required annually  
 
 
 J – Class I Renewable - Exemption Application M-44 required. 
 
 
 J – Water Pollution or Air Pollution control equipment – Connecticut DEEP certificate required – provide copy 
 
 
 U – Manufacturing Machinery & Equipment  Claim Form - Exemption claim required annually   
 
 
Assessor’s Final Assessment Total >
 
 
 
 
Page 7
 
 

 
 
 
List or Account#: 
 
 
Assessment date October 1, 2023 
Owner’s Name: 
 
Required return date November 1, 2023 
 
 
 
Notes: 
 
 
 
 
 
 
 
 
 
 
This Personal Property Declaration must be signed above and delivered to the  Assessor or postmarked  
 (as defined in C.G.S. Sec 1-2a & as referenced in Sec. 12-41(d)) by Wednesday, November 1, 2023 
to avoid the 25% Penalty required for failure to file. 
Page 8 
DECLARATION OF PERSONAL PROPERTY AFFIDAVIT 
THIS FORM MUST BE SIGNED (AND IN SOME CASES WITNESSED) BEFORE IT MAY BE FILED WITH THE ASSESSOR. 
AVOID PENALTY – IMPROPERLY SIGNED DECLARATIONS REQUIRE A 25% PENALTY 
COMPLETE SECTION A OR SECTION B 
 
Section A 
 
 
OWNER I DO HEREBY declare under penalty of false statement that all sections of this declaration have been 
completed according to the best of my knowledge, remembrance, and belief; that it is a true statement of all my 
personal property liable to taxation; and that I have not conveyed or temporarily disposed of any estate for the 
purpose of evading the laws relating to the assessment and collection of taxes as per §12-49 C.G.S. 
SEE PAGE TWO (2) FOR SIGNATURE REQUIREMENTS. 
 
 
CHECK ONE 
 
OWNER 
 
PARTNER 
 
 
 
 
CORPORATE OFFICER 
 
MEMBER 
 
 
 
Signature 
 
Dated 
 
 
 
 
 
Signature/Title 
 
 
 
 
Print or type name 
 
 
 
Section B 
 
 
AGENT  I DO HEREBY declare under oath that I have been duly appointed agent for the owner of the property listed herein and that I 
have full authority and knowledge sufficient to file a proper declaration for him in accord with the provisions of §12-50 C.G.S. 
 
 
Agent’s 
Signature 
 
Dated 
 
 
 
 
 
Agent’s Signature /Title 
 
 
 
 
Print or type agent’s name 
 
 
 
AGENT SIGNATURE MUST BE WITNESSED 
 
 
Witness of agent’s sworn statement 
 
 
 
 
 
 
Subscribed and sworn to before me 
- 
 
Dated 
 
 
 
 
 
Circle one:  Assessor or staff member, Town Clerk, Justice of the Peace, Notary or Commissioner of Superior 
Court 
 
 
 
 
 
 
 
 
 
 
Check Off List: 
Direct questions concerning declaration to the Assessor’s Office 
 Read instructions on page 2 
where property is located. 
 
 Complete appropriate sections 
 
 
 Complete exemption applications 
 
 
 Sign & date as required on page 8 
 
 
 Make a copy for your records 
 
 
 Return by November 1, 2023