Personal Property Information

Personal Property owned by a resident or non-resident, used in business enterprises including home-based operations, such as manufacturing machinery and equipment, furniture, fixtures, computers, cables, conduits, pipes, tools, leasehold improvements, supplies, horses/ponies, farm machinery, equipment and tools, machinery and equipment (excavator, backhoe, etc.) unregistered Motor Vehicles, snowmobiles, campers,trailers and Out-of-State Registered Motor Vehicles garaged in / or most frequently leave from or return to Easton, etc., is subject to assessment in Connecticut and must be declared annually with costs and acquisition dates.  Declaration Forms are available from the Assessor for businesses to summarize their property by type and year acquired.  The Assessor applies depreciation factors to estimate current values.

Declarations are mailed to businesses and are due to the Assessor by November 1st every year.  If a business owner needs to request a month extension for filing the form, the written request for an extension must be received in the Assessor’s Office by November 1st.  Connecticut law levies a twenty-five percent (25%) penalty assessment for failure to file a declaration, omitting property, or filing a declaration late after November 1st without having been approved by the Assessor for a filing extension. Failure to receive a form from the Assessor's Office does not excuse taxpayer from the obligation to declare personal property by November 1st.

Assessment notices are mailed at the end of January.

Click here for A Brief Overview of Taxable Personal Property Pamphlet.
Click here for Owner's Guide to Taxable Personal Property Pamphlet. 

2023 Forms:

Declaration of Personal Property - Full Form
Declaration of Personal Property - MV Form
Declaration of Personal Property - Short Form

M-28 Application for Exemption Certain Farm Buildings
M-28MHP Application for Exemption Farm Machinery, Horses or Ponies
Horses and Ponies
Personal Property Additional Motor Vehicles
Personal Property Unregistered Motor Vehicles and Construction Equipment
Affidavit of Business Closed or Moved
Descriptions of Personal Property  to Declare
Extension Request Form Letter For Filing Personal Property Declaration