Notice to Taxpayers

Personal Property: All persons liable to pay taxes are hereby notified to declare all tangible personal property owned by them for three months or more as of October 1. Each local Assessor will mail forms to all property owners previously on record. 
Please go to thompsonct.org - forms and documents - if you do not receive one.
 Failure to receive a form does not preclude you from filing your declaration with the town in which you conduct your business. Otherwise CGS Sec. 87-245 provides that the Assessor apply a 25% PENALTY for failure to file by November 1.

Note: A declaration for real property or Connecticut registered motor vehicles is not necessary. Taxable personal property includes office equipment, machinery, tools, farm tools, farm machinery, unregistered motor vehicles and camp trailers. Registered camp trailers are taxable in the town where they are housed.  All furniture, fixtures, machinery, and equipment used in any business must be declared.


Farmers must file exemption forms on or before November 1.  The notarized statement on the application must be completed. 
 
Manufacturing Machinery and Equipment installed in a manufacturing facility and used in the manufacturing process may be allowed exemption if certain guidelines are met and the necessary forms are completed by November 1.  
 
New Commercial Trucks with a gross vehicle rating in excess of 26,000 lbs. should be reviewed with the Assessor's office for tax exemption eligibility. Application must be completed and filed with the Assessor by November 1 on a form prescribed by the Secretary of the Office of Policy and Management.  
 
Land Classification: Persons seeking to apply under Farm, Forest or Open Space for the first time must file between September 1st and October 31st.  During a re-evaluation year, applications may be made from September 1st until December 31st. Persons who have previously applied need not reapply.  People seeking to apply for Forest PA490 must do so by October 1st and must submit a qualified forester's report.  
 
Tax Exempt Quadrennials are due under State Statute 12-87(7). Every 4 years tax exempt organizations must file an M-3 Tax Exempt form with the Assessor.  An M-4 form is available to file for properties acquired after October 1st of any tax year. Forms are available at thompsonct.org.