2025 Personal Property Declaration Long Form

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SPACE RESERVED FOR MUNICIPALITY USE 
 
 
 
 
 
 
 
 
 
 
 
M-PPD-L   
State of CT OPM  
2025 Declaration of Personal Property 
Filing Requirement – This Declaration must be filed with the Assessor of the municipality 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 the full 
Declaration. You must return the affidavit below 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 the 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 in municipality 
With regards to said business or property I do certify that on 
 
 
Said business or property was (Please  appropriate box): 
 
 
 
Date  
 SOLD TO: 
 
 
 
 
 
Name 
 
Address 
 MOVED TO: 
 
 
 
 
 
Municipality 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 – The Declaration of Personal Property must be signed and delivered or postmarked to the Assessor of this 
municipality no later than Monday, November 3, 2025 to avoid a 25% Penalty for failure to file. 
Deadline to File: Monday, November 3, 2025 
 
 
 

 
 
 
 
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 Declaration of Personal Property must be filed annually 
on or before November 1 (or the Monday following if 
November 1 falls on Saturday or Sunday per CGS §12-42). 
2. A Declaration of Personal Property 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 Original 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 CGS §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. 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 and its 
itemized lists for Code 13 property may be requested if not 
included with this Declaration. 
3. The extension to file the Declaration of Personal Property, 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 must request the filing extension in writing 
on or before November 1, 2025. 
Audit – 
The Assessor is authorized to audit Declarations within three 
(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). 
 
Make Copies of Completed Declaration 
 for Your Records Before Filing 
 
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 2024, 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. 
 
10-1-25 
 
95% 
 
 
 
 
 
10-1-24 
1000 
90% 
900 
 
 
 
 
10-1-23 
 
80% 
 
 
 
 
 
10-1-22 
 
70% 
 
 
 
 
 
10-1-21 
 
60% 
 
 
 
 
 
10-1-20 
 
50% 
 
 
 
 
 
10-1-19 
 
40% 
 
 
 
 
 
Prior Yrs 
2000 
30% 
600 
 
 
 
 
 
Total 
3000 
Total 
1500 
 
#16 
1500 
 
 
Page 2 
 

 
 
2025 DECLARATION OF PERSONAL PROPERTY 
Commercial and financial information is not open to public inspection 
 
List or Account #: 
 
 
Assessment date October 1, 2025  
Owner’s Name: 
 
Required return date November 3, 2025 
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 
 
 
 
Town/State/Zip  
 
 
Phone / Fax 
(           ) 
/ (           ) 
 
(           ) 
/ (           ) 
E-mail 
 
 
 
 3. Description of Business 
 
 4. How many employees work in your facilities in this municipality only? 
 
 
 5. Date your business began in this municipality? 
 
 
 6. How many square feet does your firm occupy at your location(s) in this municipality?  
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 municipality  
     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 municipality?   
      If yes, give name and mailing address. 
.   
.   
11. Do you own tangible personal property that is leased or consigned to others in this municipality?   
      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 if 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 the 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 the 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, 2025 
Owner’s Name: 
 
Required return date November 3, 2025 
 
LESSEE’S LISTING REPORT - Pursuant to CGS §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, 2024?  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, 2024?  
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 THE TAXABLE PROPERTY REPORTING SECTION. 
DETAILED LISTING OF DISPOSED ASSETS (COPY AND ATTACH ADDITIONAL SHEETS IF NEEDED) 
Removal Date 
Code # 
Description of Item 
Acquisition Date 
Acquisition Cost 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DETAILED LISTING OF ASSETS HAVING AN ORIGINAL VALUE LESS THAN $250  (COPY AND ATTACH ADDITIONAL SHEETS IF NEEDED) 
Pursuant to CGS §12-81(79) – Listing of assets purchased prior to 10/1/2015 with an original value less than or equal to $250 
Description of Item 
Acquired Date 
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.  
c) 
For used assets purchased where the installed historical cost is 
not known, the purchase price would be the depreciated value. 
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, 2024 are reported on the 
following year’s Declaration). 
3) 
Computerized filings are acceptable if 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, 2025 
Owner’s Name: 
 
Required return date November 3, 2025 
# 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 
 
Assessor’s 
Use Only 
 
VEHICLE 1 
VEHICLE 2 
VEHICLE 3 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
Year 
 
 
 
 
 
Make 
 
 
 
 
10-1-25 
 
95% 
 
 
 
 
Model 
 
 
 
 
10-1-24 
 
90% 
 
 
 
 
VIN 
 
 
 
 
10-1-23 
 
80% 
 
 
 
 
Length 
 
 
 
 
10-1-22 
 
70% 
 
 
 
 
Weight 
 
 
 
 
10-1-21 
 
60% 
 
 
 
 
Purchase $ 
 
 
 
 
10-1-20 
 
50% 
 
 
 
 
Date 
 
 
 
 
10-1-19 
 
40% 
 
 
 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
# 9 
 
MSRP $  
 
 
 
 
Total 
 
Total 
 
 
#10 
 
#11 – Horses and Ponies 
 
#12 – Commercial Fishing Apparatus 
 
 
 
#1 
#2 
#3 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
Breed 
 
 
 
 
 
Registered 
 
 
 
 
10-1-25 
 
95% 
 
 
 
 
Age 
 
 
 
 
10-1-24 
 
90% 
 
 
 
 
Sex 
 
 
 
 
10-1-23 
 
80% 
 
 
 
 
Quality 
 
 
 
 
10-1-22 
 
70% 
 
 
 
 
     Breeding 
 
 
 
 
10-1-21 
 
60% 
 
 
 
 
     Show 
 
 
 
 
10-1-20 
 
50% 
 
 
 
 
     Pleasure 
 
 
 
 
10-1-19 
 
40% 
 
 
 
 
     Racing 
 
 
 
 
Prior Yrs 
 
30% 
 
 
#11 
 
Value 
 
 
 
 
Total 
 
Total 
 
 
#12 
 
#13 – Manufacturing Machinery & Equipment eligible for 
exemption under CGS §12-81(76) – Must file exempt claim. 
 
#14 – Mobile Manufactured Homes if not currently assessed 
as real estate 
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
 
#1 
#2 
#3 
 
 
 
 
Year 
 
 
 
 
 
 
10-1-25 
 
95% 
 
 
Make 
 
 
 
 
 
 
10-1-24 
 
90% 
 
 
Model 
 
 
 
 
 
 
10-1-23 
 
80% 
 
 
ID Number 
 
 
 
 
 
 
10-1-22 
 
70% 
 
 
Length 
 
 
 
 
 
 
10-1-21 
 
60% 
 
 
Width 
 
 
 
 
 
 
10-1-20 
 
50% 
 
 
Bedrooms 
 
 
 
 
 
 
10-1-19 
 
40% 
 
 
Baths 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
 
 
 
 
 
#13 
 
Total 
 
Total 
 
 
Value 
 
 
 
 
#14 
 
#16 - Furniture, Fixtures and Equipment 
 
 
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
 
 
 
 
 
 
 
10-1-25 
 
95% 
 
 
 
 
 
 
 
 
 
10-1-24 
 
90% 
 
 
 
 
 
 
 
 
 
10-1-23 
 
80% 
 
 
 
 
 
 
 
 
 
10-1-22 
 
70% 
 
 
 
 
 
 
 
 
 
10-1-21 
 
60% 
 
 
 
 
 
 
 
 
 
10-1-20 
 
50% 
 
 
 
 
 
 
 
 
 
10-1-19 
 
40% 
 
 
 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
 
 
 
 
 
 
 
Total 
 
Total 
 
 
 
 
 
 
 
#16 
 
#17 – Farm Machinery 
 
#18 – Farm Tools 
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
 
 
 
 
 
 
10-1-25 
 
95% 
 
 
10-1-25 
 
95% 
 
 
 
 
10-1-24 
 
90% 
 
 
10-1-24 
 
90% 
 
 
 
 
10-1-23 
 
80% 
 
 
10-1-23 
 
80% 
 
 
 
 
10-1-22 
 
70% 
 
 
10-1-22 
 
70% 
 
 
 
 
10-1-21 
 
60% 
 
 
10-1-21 
 
60% 
 
 
 
 
10-1-20 
 
50% 
 
 
10-1-20 
 
50% 
 
 
 
 
10-1-19 
 
40% 
 
 
10-1-19 
 
40% 
 
 
 
 
Prior Yrs 
 
30% 
 
 
Prior Yrs 
 
30% 
 
 
#17 
 
Total 
 
Total 
 
 
Total 
 
Total 
 
 
#18 
 
 
 
 
 
Page 5 

 
 
List or Account #: 
 
 
Assessment date October 1, 2025 
Owner’s Name: 
 
Required return date November 3, 2025 
#19 – Mechanics Tools 
 
# 20 -- Electronic Data Processing Equipment 
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
In accordance with Section 168 IRS Codes 
Computers Only 
 
 
 
 
 
 
 
10-1-25 
 
95% 
 
 
 
 
 
10-1-24 
 
90% 
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
 
 
10-1-23 
 
80% 
 
 
 
 
 
10-1-22 
 
70% 
 
 
10-1-25 
 
95% 
 
 
 
 
10-1-21 
 
60% 
 
 
10-1-24 
 
80% 
 
 
 
 
10-1-20 
 
50% 
 
 
10-1-23 
 
60% 
 
 
 
 
10-1-19 
 
40% 
 
 
10-1-22 
 
40% 
 
 
 
 
Prior Yrs 
 
30% 
 
 
Prior Yrs 
 
20% 
 
 
#19 
 
Total 
 
Total 
 
 
Total 
 
Total 
 
 
#20 
 
#21a Telecommunications Equipment Not Technologically 
Advanced 
 
#21b Telecommunications Equipment Technologically 
Advanced 
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
 
 
10-1-25 
 
95% 
 
 
10-1-25 
 
95% 
 
 
 
 
10-1-24 
 
90% 
 
 
10-1-24 
 
80% 
 
 
 
 
10-1-23 
 
80% 
 
 
10-1-23 
 
60% 
 
 
 
 
10-1-22 
 
70% 
 
 
10-1-22 
 
40% 
 
 
 
 
10-1-21 
 
60% 
 
 
Prior Yrs 
 
20% 
 
 
 
 
10-1-20 
 
50% 
 
 
Total 
 
Total 
 
 
 
 
10-1-19 
 
40% 
 
 
 
 
 
 
 
 
 
Prior Yrs 
 
30% 
 
 
 
 
 
 
 
 
 
Total 
 
Total 
 
 
 
21a and 21b  Total 
 
 
#21 
 
#22 – Cables, Conduits, Pipes, Class I Renewables, etc. 
 
# 23 – Average Quantity of Supplies Consumed  
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
The average is the total amount expended on supplies since 
October 1, 2024 divided by the number of months in business 
since October 1, 2024. 
 
 
 
10-1-25 
 
 
 
 
 
 
 
10-1-24 
 
 
 
 
Year 
Ending 
Total Expended 
# of 
Months 
Average Monthly 
 
 
 
10-1-23 
 
 
 
 
 
 
 
10-1-22 
 
 
 
 
9-30-25 
 
 
 
 
 
 
10-1-21 
 
 
 
 
 
 
 
 
 
 
 
10-1-20 
 
 
 
 
 
 
 
 
 
 
 
10-1-19 
 
 
 
 
If you are expensing items under IRS Code 178 (which allows you to 
fully deduct qualifying property), do not include them in Code 23. List 
them in the proper category where they would normally belong if they 
were not expensed under Code 178. 
 
 
 
Prior Yrs 
 
 
 
 
 
 
 
Total 
 
Total 
 
 
 
#22 
 
Check here if a FERC or PURA regulated utility 
 
 
 
#23 
 
#24a – All Other Goods, Chattels and Effects  
 
#24b -- Rental Entertainment Medium 
 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
Year 
Ending 
Installed historical cost 
including transportation 
% 
Good 
Depreciated Value 
 
 
 
10-1-25 
 
95% 
 
 
10-1-25 
 
95% 
 
 
 
 
10-1-24 
 
90% 
 
 
10-1-24 
 
80% 
 
 
 
 
10-1-23 
 
80% 
 
 
10-1-23 
 
60% 
 
 
 
 
10-1-22 
 
70% 
 
 
10-1-22 
 
40% 
 
 
 
 
10-1-21 
 
60% 
 
 
Prior Yrs 
 
20% 
 
 
 
 
10-1-20 
 
50% 
 
 
Total 
 
Total 
 
 
 
 
10-1-19 
 
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, 2024 
 
 
 
Assets disposed of since last October 1, 2024* 
- 
 
 
 
 
Assets added since last October 1, 2024 
+ 
 
 
 
Assets originally valued ≤ $250 & over 10 years old ** 
- 
 
 
 
 
Assets declared this year October 1, 2025 
 
 
 
 
 
  
 
 
 
 
 
Amount of expensed equipment last year 
 
 
 
 
 
Capitalization Threshold 
 
 
 
 
 
 
*Complete Detailed Listing of Disposed Assets –page 4 
 
Page 6 
 
** Assets Original Value ≤ $250 – page 4 

 
2025 DECLARATION OF PERSONAL PROPERTY – SUMMARY SHEET 
Commercial and financial information is not open to public inspection. 
List or Account #:  
 
 
Assessment date October 1, 2025 
Required return date November 3, 2025 
Owner’s Name: 
 This Declaration of Personal Property must be signed, 
 and delivered or postmarked by 
 Monday, November 3, 2025 to 
Assessor of the municipality 
where property is located 
 
DBA: 
 
Mailing address: 
 
Town/State/Zip: 
 
Location (number and street) 
ASSESSOR’S 
USE ONLY 
Property Code and Description 
Net Depreciated 
Value pages 5 & 6 Code ASSESSMENTS 
#9 - Motor Vehicles: Unregistered motor vehicles (e.g. motor homes, tent or truck campers, travel trailers, snowmobiles, utility 
trailers, passenger cars, tractors, off-road construction vehicles, etc.) including any vehicle garaged in Connecticut but registered in 
another state. Snowmobiles, ATV’s, or residential utility trailers used exclusively for personal use are not to be reported, CGS §12-
81 (82). 
 
#9 
 
#10 – Industrial Manufacturing Machinery & Equipment: Industrial manufacturing machinery and equipment (e.g., tools, dies, 
jigs, patterns, etc.). Include air and water pollution control equipment. Not included under CGS §12-81 (76).  
 
#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 the 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).  
 
#13 
 
#14 Mobile Manufactured Homes: if not currently assessed as real estate 
 
#14 
 
#16 – Furniture, Fixtures and Equipment: 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, brush 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 – Average Quantity of Supplies Consumed: 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 – 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 – Personal Property 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, 2025 
Owner’s Name: 
 
Required return date November 3, 2025 
 
 
 
Notes: 
 
 
 
 
 
 
 
 
 
 
The Declaration of Personal Property must be signed and delivered or postmarked to the Assessor of this municipality no 
later than Monday, November 3, 2025 to avoid a 25% Penalty 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 CGS §12-49. 
SEE PAGE TWO (2) FOR SIGNATURE REQUIREMENTS. 
 
 
CHECK ONE 
 
OWNER 
 
PARTNER 
 
 
 
 
CORPORATE OFFICER 
 
MEMBER 
 
 
 
Owner 
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 
 
 
 
 
 
Assessor or staff member, Municipal Clerk, Justice of the Peace, Notary or Commissioner of Superior Court 
 
 
 
 
 
 
 
 
 
 
Check Off List: 
For questions concerning this Declaration, contact the Assessor’s Office at: 
 Read instructions on page 2 
 
 
 Complete appropriate sections 
             SPACE RESERVED FOR 
MUNICIPALITY ADDRESS  
 Complete exemption applications 
 
 
 Sign & date as required on page 8 
 
 
 Make a copy for your records 
 
 
 Return by November 3, 2025