Business Personal Property
Personal Property Assessments
Personal Property— Property is not permanently affixed to or part of real estate.
"Goods, chattels and effects or any interest therein, including any interest in a leasehold improvement classified as other than real property.”-C.G.S. Sec. 12-71(2)
ANNUAL DECLARATIONS OF PERSONAL PROPERTY
All owners of tangible personal property liable for the payment of taxes belonging to them on the first day of October; all nonresident owners of tangible personal property located in town for three months or more during the year immediately preceding the assessment date; and all nonresident owners of tangible personal property located in East Haddam for any three months or more during such year nearest to such assessment date; shall file an annual declaration of such personal property with the Assessor on or before November first. When the first day of November is a Saturday or Sunday, the declaration or extension request may be filed or postmarked the next business day following.
IF YOU NO LONGER OWN THE PERSONAL PROPERTY PREVIOUSLY LISTED TO YOU, YOU MUST NOTIFY THE ASSESSOR IN WRITING If you have moved, terminated a business, ceased commercial operations, sold, or otherwise disposed of taxable personal property previously reported to the Assessor, you must notify them in writing, by completing the affidavit on page 1 of the declaration form including letter of dissolution, bill of sale, junk receipt, gift receipt, etc. by the prescribed filing deadline. Without such proper notification, by law, the Assessor SHALL assume that “have failed to declare your taxable personal property” and estimate its assessment with penalty.
PROPERTY INCLUDED—The annual declaration of the tangible personal property owned by such person on the assessment date, shall include, but is not limited to, the following property:
“Machinery used in mills and factories, cables, wires, poles, underground mains, conduits, pipes and other fixtures of water, gas, electric and heating companies, leasehold improvements classified as other than real property and furniture and fixtures of stores, offices, hotels, restaurants, taverns, halls, factories and manufacturers… nonpermanent modifications and attachments to commercial motor vehicles.” –C.G.S. §12-41(c)
“Any vehicle subject to taxation in a town other than the town in which such vehicle is registered… may be filed in a declaration…” – C.G.S. §12-41(b)
OTHER PROPERTY INCLUDED—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. -LESSEE...OPM/CAAO M-PPD-L 2026
"All leased, borrowed, consigned, loaned, rented, or stored personal property not owned by you but in your possession as of the assessment date… includes (but is not limited to) dumpsters, gas/propane tanks, vending machines, water coolers, coffee machines.” -C.G.S. §12-57a; -OPM/CAAO 2026
PENALTY—In the event a person fails to file a declaration the assessor shall, fill out a declaration of all property which the assessor has reason to believe is owned by the taxpayer, estimate an assessed value from the best information available and add a twenty-five percent assessment penalty.-C.G.S. 12-42 and C.G.S. 12-41(d),(3), and Any person who either files late, or files timely, but has omitted property shall be subject to a penalty equal to twenty-five percent of the assessment of such property.
2026 FILING DEADLINE: NOVEMBER 2, 2026
NEW ACCOUNTS—If you have a new business, newly acquired equipment, unregistered motor vehicle(s), or are new to Town, you must contact our office to be placed on the mailing list. Print, complete, and return the questionnaire found below to get started. If you have need for a blank form be placed in the mail to your attention, please send an email request that to assessor@easthaddam.org or call us (860) 873-5026.
NOTES—The information required on the declaration includes the date of acquisition and cost (including installation) of the property. First time filers are required to submit an itemized asset list of personal property, including description of tangible items, acquisition dates and original cost (including transportation and installation). However, the Assessor requests that ALL owner’s submit itemized asset lists each year for proper reconciliation.
RESPONSIBILITY/OBLIGATION—As a courtesy, blank Personal Property Declarations are currently mailed to each property owner who has previously registered with our office, during the month of September. However, failure to receive a declaration does NOT nullify the obligation to declare taxable personal property to the Assessor in the form and manner prescribed by November 1st. Nor does is nullify the Assessor’s obligation to apply penalty assessments required by law.
FINALIZED PERSONAL PROPERTY ASSESSMENTS—Personal Property Assessments are not finalized until the Assessor signs the annual Grand List. Unless the Assessor has received an extension to file, the Grand List must be certified, sworn, and signed by them on or before January 31st each year.
ASSESSMENT INCREASE NOTICES/ASSESSMENT NOTICES—The Assessor is mandated by law to mail Assessment Increase Notices to property owners within 10 days of signing the Grand List. Assessment Notices are not mailed to property owner’s if the finalized assessment remained the same or decreased from the immediately preceding Grand List year. Any personal property owner may request an assessment notice from the Assessor after the Grand List is signed.
APPEALS PROCESS/BOARD OF ASSESSMENT APPEALS—Any property owner that disagrees with their finalized assessment valuation should first contact the Assessor to seek clarification and resolve disputes. If the property owner remains aggrieved by the actions of the Assessor, they MUST file a written appeal petition with the Board of Assessment Appeals, which meet in March, on or before February 20th. Failure to file by that date waives a property owner’s right to appeal their assessment for that Grand List year. The Board of Assessment Appeals may not reduce any assessment until the property owner files their mandatory declaration of personal property with the Assessor. Twenty-five percent assessment penalties may not be removed or waived in any case.
IMPORTANT NOTICE CONCERNING CHANGES FOR 2026
Public Act No. 26-114 “An Act Concerning Revisions to Statutes relating to Municipal Property Tax Assessment” was passed by the state’s legislature. With its passage, the state mandated changes to the personal property assessment program.
Please click attached notice for more information regarding new codes, revised depreciation schedules, and updated personal property descriptions—read carefully.
- Only the declarations prescribed by the Office of Policy and Management, in consultation with the Connecticut Association of Assessing Officers (OPM/CAAO), shall be utilized.
- The assessor shall not accept the use of any alternative form to report tangible personal property to them, regardless of past practice.
- State-mandated forms shall not be altered in any way.
- Alternative depreciation schedules shall not be utilized.
- Failure to utilize one of these prescribed forms shall result in a penalty equal to twenty-five percent of the assessment of such property.
Public Act No. 26-114
ELECTRONIC FILING AVAILABLE BEGINNING OCTOBER 1 TO NOVEMBER 2, 2026*
Accounts listed with the Assessor in prior years may be eligible to electronically file the prescribed 2026 Declarations of Personal Property using our Online Filing Portal.
2026 Personal Property Declarations Online Filing Portal
- Certain personal property account holders already listed with the Assessor may be eligible to file their declarations forms electronically using our Online Filing Portal.
- Eligible property owners will find an access code printed on page 1 of the declaration form mailed to them.
- Newly added accounts will not be eligible to utilize the Online Filing Portal until next year.
- Personal property account holders required to file Motor Vehicle and/or Camper declaration forms may not file online.
- Motor Vehicle and Camper Declarations forms must be hard filed.
- Use of the Online Filing Portal is not mandatory for 2026.
- State approved forms may still be hard filed for 2026.
- Manufacturers filing for the M65 or other complex filings must use the traditional filing options.
- Regardless method of filing utilized ALL:
DECLARATIONS OF PERSONAL PROPERTY ARE DUE NOVEMBER 2, 2026.
INSTRUCTIONS—To utilize the online filing portal, first, click the link “How to File Business Personal Property Online” to open the instructions document. Then click the Online Filing Portal link. Follow along with the “How to…” guide to register your account for 2026, complete the online form, review, sign, and submit declaration electronically. Itemized Asset Lists, Exemptions Claim Forms, etc. will need to be submitted to the assessor separately.
HOW TO FILE BUSINESS PERSONAL PROPERTY ONLINE
TOWN OF EAST HADDAM PPD ONLINE FILING PORTAL
NOTES—You will be asked to register your online account using one preferred email address, which will be used for correspondence from the assessor’s office, to set a password, and to type in the access code printed on page 1 of the declaration form mailed by the assessor. (Even if you filed online previously, you must re-register annually; this is a security precaution to protect your information)
Once registered, proceed to complete the Declaration. Carefully read the information on each page before you agree to the terms of submittal. You may edit the Declaration any time prior to final submission. When you have completed the Declaration, download and print a copy for your records and retention. Once you have electronically signed and submitted the Declaration online, a confirmation email will be sent to you.
IMPORTANT—If you do not receive confirmation via email, you have not submitted your declaration. You must go back to “Final Submit” and follow instructions to complete your filing. Proof of submission does not mean acceptance of the filing data; the Assessor maintains the right and obligation to revise, amend, correct or otherwise change filing data deemed incorrect or inappropriate, including any applicable penalties.
*The online portal will remain open November 3 to December 15, 2026 but declarations filed within that window will be subject to the late filing penalty.
OTHER
Nonresident— means a person who does not reside in the town in which such person's tangible personal property is located on the assessment day, or a company, corporation, limited liability company, partnership or any other type of business enterprise that does not have an established place for conducting business in such town on the assessment day.-C.G.S. Sec. 12-
Confidential—Commercial or financial information in any declaration filed under this section shall not be open for public inspection but may be disclosed to municipal officers for tax collection purposes. -C.G.S. §12-41(c)
Electronic Filing—Any person required by law to file an annual declaration of personal property may sign and file such declaration electronically, the assessor accepts electronic signatures.
Penalty—Any person who either files late, or files timely, but has omitted property shall be subject to a penalty equal to twenty-five percent of the assessment of such property.
Postmark—"Any declaration received by the municipality to which it is due that is in an envelope bearing a postmark, as defined in section 1-2a, showing a date within the allowed filing period shall not be deemed to be delinquent.” - C.G.S. §12-41(f)
United States Postal Service/Statements/Postmarking Myths and Facts— https://about.usps.com/newsroom/statements/010226-postmarking-myths-and-facts.htm
Motor Vehicles—Owners of unregistered motor vehicles or motor vehicles registered in another State, are required to notify the Assessor of the municipality where the vehicle “most frequently leaves from and returns to or remains.” –C.G.S. 12-71b(g)
Any motor vehicle owned by a nonresident of this state shall be set in the list of the town where such vehicle in the normal course of operation most frequently leaves from and returns to or in which it remains. If such vehicle in the normal course of operation most frequently leaves from and returns to or remains in more than one town, it shall be set in the list of the town in which such vehicle is located for the three or more months preceding the assessment day in any year, except that, if such vehicle is located in more than one town for three or more months preceding the assessment day in any year, it shall be set in the list of the town where it is located for the three months or more in such year nearest to such assessment day. In the event a motor vehicle owned by a nonresident is not located in any town for three or more of the months preceding the assessment day in any year, such vehicle shall be set in the list of the town where such vehicle is located on such assessment day.-C.G.S. Sec. 12-71(4)
(i) Any motor vehicle that is assigned to an employee of the owner of such vehicle for the exclusive use of such employee and which, in the normal course of operation most frequently leaves from and returns to or remains in such employee's town of residence, shall be set in the list of the town where such employee resides; (ii) any motor vehicle that is being operated, pursuant to a lease, by a person other than the owner of such vehicle, or such owner's employee, shall be set in the list of the town where the person who is operating such vehicle pursuant to said lease resides; (iii) any motor vehicle designed or used for recreational purposes, including, but not limited to, a camper or motor home, shall be set in the list of the town such vehicle, in the normal course of its operation for camping, travel or recreational purposes in this state, most frequently leaves from and returns to or the town in which it remains. If such a vehicle is not used in this state in its normal course of operation for camping, travel or recreational purposes, such vehicle shall be set in the list of the town in this state in which the owner of such vehicle resides; and (iv) any motor vehicle that is used or intended for use for the purposes of construction, building, grading, paving or similar projects, or to facilitate any such project, shall be set in the list of the town in which such project is situated if such vehicle is located in said town for the three or more months preceding the assessment day in any year, provided if such vehicle is located in more than one town in this state for three or more months preceding the assessment day in any year, such vehicle shall be set in the list of the town where it is located for the three months or more in such year nearest to such assessment day, and if such vehicle is not located in any town for three or more of the months preceding the assessment day in any year, such vehicle shall be set in the list of the town where such vehicle is located on such assessment day.-C.G.S. Sec. 12-71(5)(B)
