Personal Property Assessments

The Tax Assessor estimates the fair market value of all real property, personal property, and motor vehicles, to establish the fair and equitable levy of local property tax.

2025 Personal Property Online Filing

Notice is hereby given to all owners of Personal Property located in the Town of Trumbull on October 1, 2025 that they are required to declare such property to the Assessor on or before November 3, 2025 pursuant to Connecticut General Statutes 12-41, 12-42 & 12-43.

Personal Property includes the following: unregistered motor vehicles; snowmobiles & ATV’s used for business purposes; farm tools & equipment; horses & ponies; mechanics tools; machinery & equipment; leased furniture, fixtures & equipment; all other goods, chattels, and effects used in the operation of a business.

The statutory deadline for filing a personal property declaration is November 3, 2025. Non-compliance for filing a Declaration of Personal Property will result in an estimate of property value and application of a penalty of twenty-five (25) %.

Real Estate and Business Personal Property Assessment Appeals

The Board of Assessment Appeals will hold meets during the month of March to hear appeals for Real Estate and Business Personal Property. Applicants will be notified of their hearing date, time, and location.

Each property to be reviewed requires its own form, and the explanation section should be as complete as possible. Appearance before the Board of Assessment Appeals is required.

The petition and the meeting with the Board of Assessment Appeals are sworn testimony and must be presented in person by the property owner/taxpayer or their agent. If an agent is used, proof of agency must be provided. No petitions filed after the closing date, by law, can be accepted.

A petition application form is available online or in the Tax Assessor’s office in Town Hall. Forms must be completed and received by the Tax Assessor’s office by Thursday, February 20, 2025.

Board of Assessments Application for Appeal Form (PDF)

Personal Property Legislative Changes

Pursuant to Section 6 of Public Act 25-152, Section 12-91 of the general statutes is amended effective October 1, 2025, and applicable to assessment years commencing on or after October 1, 2025. 

The legislation increases, from $100,000 to $250,000 in assessed value, the mandatory property tax exemption for farm machinery, other than motor vehicles.

  1. All farm machinery, except motor vehicles, as defined in section 14-1, to the assessed value of two hundred fifty thousand dollars, any horse or pony that is actually and exclusively used in farming, as defined in section 1-1, when owned and kept in this state by, or when held in trust for, any farmer or group of farmers operating as a unit, a partnership or a cooperation, a majority of the stock of which corporation is held by members of a family actively engaged in farm operations, shall be exempt from local property taxation, provided each such farmer, whether operating individually or as one of a group, partnership, or corporation, shall qualify for such exemption in accordance with the standards set forth in subsection (d) of this section for the assessment year for which such exemption is sought. Only one such exemption shall be allowed to each such farmer, group of farmers, partnership or corporation. Subdivision (38) of section 12-81 shall not apply to any person, group, partnership or corporation receiving the exemption provided for in this subsection. 
  1. What is a Personal Property Declaration?
  2. Who needs to file Personal Property Declarations?
  3. How do I file the Pesrsonal Property Declaration form?
  4. What is the date to file a Personal Property Declaration?
  5. What is Personal Property?
  6. What are goods, chattels and effects?
  7. What are examples of Personal Property?
  8. How do I file for an Personal Property Declaration extension?
View All FAQs

Related Documents

  1. 2025 Personal Property Grand List (PDF)
  2. 2024 Personal Property Grand List (PDF)
  3. Personal Property Online Filing Instructions (PDF)
  4. Personal Property QandAs

Forms

  1. 2025 CT Declaration of Personal Property Form (PDF)
  2. Affidavit of Business Termination, Relocation, or Sale of Business or Property (PDF)
  3. M-44 Energy Exemption Application (PDF)
  4. Manufacturing Machinery and Equiment Exemption Claim Form (PDF)
  5. Manufacturing Machinery and Equipment Exemption Claim Itemized Listing Form (PDF)

Links