Here's my story to hopefully help fellow members:
When mine was titled in 2004, CT DMV didn't have the provision to title in "
the year of a previously manufactured vehicle that it most closely resembles". For 2004 - 2018, the annual tax was a reasonable amount. For 2019, Middletown raised my vehicle property tax by 1800%, on a 15 year old factory five kit!
2019:
When I first received the 2019 tax bill, I initially had my wife call the assessor’s office (she’s familiar with the car and taxes). He told her that it’s difficult to assess these cars, therefore Autotrader was used to assess it. He said these cars range in market value, many well above $60 - 80K, therefore the assessment on ours was ‘reasonable’. He gave no indication on why the assessment changed in 2019. He stated we could appeal it in September 2019 at a session specific to challenging assessments.
I followed up with a call to the assessor’s office. He started out by saying that he already explained the assessment when I (my wife) called, and again repeated we could come in September to provide documentation of a different value.
I asked him where he arrived at the assessment value, and this time he stated Google. I questioned him on the use of Google as an assessment tool, and he said it’s in his right to use it and stands by it. I stated he told my wife he used autotrader, and he didn’t have a good response.
When I mentioned there are many different kits and build standards, he didn’t really acknowledge, except to suggest I should have put my brand (Factory Five) on the title in 2004. Such great guidance.
I asked him if he really thought it was reasonable to increase the assessment so much, and he stated yes. I asked if this was your car, would you think so? He said he’d never buy a car like this (note: I built mine
). He said if it was him, he’d just be happy to enjoy the prior years lower assessments.
The conversation didn’t improve from there, and he even said "do you think I’m going to change my mind after this 9 minute phone call?”. Nice, now the assessor can apparently assess cars based on emotion and Google.
I told him that actions like these are damaging the hobby and could potentially drive me to sell the car. I couldn’t help but also comment that these type of taxation actions are pushing people and companies (GE, UTC, etc) out of Connecticut.
“Any more questions?", and he quickly got off the phone. I called back, got his name and ‘deputy' position, and he quickly got off again.
So I submitted the appeal.
I went to the assessment appeal board in early September 2019. The board is supposed to consist of 3 members reviewing the appeals. It did not. Instead, they had each appellant meet with only one board member, and supposedly that one board member presents the appeal to the other two. This deviation from the 3-panel board gives the taxpayer less of a forum to successfully present their appeal.
So I presented my appeal to the one board member, who seem to know very little about cars and how they are assessed. I presented (in powerpoint format!) the differences between a Factory Five and high priced kits like Superformance; explained "what it is" vs. "what it's not". I also showed the cost of my kit at the time of purchase in 2002 (17 years ago!) and examples of Factory Five and Superformance cars for sales.
By the end of September, I received a response in the mail. DECLINED. Declined, with no justification.
2020:
Since the town failed to hold a proper 3-panel board back in September (and denied my appeal), I attempted to resubmit my appeal for February. The day of the appeal, the tax assessor informed me that I could not re-appeal.
Either way, I joined the appeals conference call at my time slot. Once again, the town only had one board member on the call to hear the appeals (not just my appeal). She stated I couldn't re-appeal it. I questioned her on why the prior September appeal was declined, and much like the assessor, couldn't address why the prior appeal was declined or why the sudden 1800% increase in annual tax.
So here's the funny part, and shows how sneaky / weak the town assessor is. In the beginning of the call, after the single board member joined, the tax assessor joins the call. This was the type of conference call where you state your name prior to the system putting you through. The system announces 'Damon', but he never introduces himself or speaks the entire call! At one point during the call, I ask if he's on the line, and he doesn't speak up or acknowledge me when I call him by name and ask about the assessment. So sneaky! No balls.
The town has developed quite the scheme. Raise taxes with no justification, stifle the taxpayer‘s voice by only allowing access to one appeal board member, then decline the appeal. The only way for me to contest further is to spend more money on superior court (and likely lawyer) fees.
I'm likely faced with paying $1150 for the next four years until it reached 20 years in age. Considering I scrutinized every dollar I invested in this car, it kills me that after 16 years of the car being registered, I now have to fork over $1150 annual (will be well over $5000 over 5 years) due to the money grabbing, corrupt actions of the Middletown Tax Office.
After the COVID situation settles down, I plan to engage our Middletown Mayor, Congressmen (it's an election year!), or the newspaper, to investigate the tax office. Maybe SEMA?
Folks need to weight the risk of paying an annual tax of $1000 per year for a 20-year term, before making the kit investment.