All owners of taxable business personal property must file declarations of such property with the Assessor of the Town where the property is located on the October 1, 2026, assessment date. This declaration is due to the Assessor’s Office by November 2, 2026. Failure to declare will result in a 25% penalty.
Personal Property Must be filed by any Winchester business or for any unregistered/out of state motor vehicle(s) with the Assessor by November 2, 2026. If you do not file by November 2nd, Connecticut State Statute dictates that the Assessor must file for you and apply a 25% penalty. Any filing received after November 2nd is subject to a 25% penalty according to State Statute Section 12-42. All declarations must be completed, signed and returned or postmarked by that date. Filing instruction letters are mailed to existing businesses in late September, early October. The declarations are also available on-line at Municipal Official and Taxpayer Forms
IMPORTANT CHANGES FOR 2026
As a result of the passage of PA 26-114 Sec10, state-mandated changes to the Personal Property Declaration include new filing codes, revised depreciation schedules, and updated property descriptions.
Please read the descriptions carefully and use ONLY the new state-mandated form.
Failure to use the new form will result in a state-mandated 25% assessment penalty.
Key changes include:
Codes 10 and 13-Manufacturing Machinery & Equipment (non-exempt and eligible for exemption): Depreciation schedules have been updated.
Code 20- Electronic Data Processing Equipment: Has been divided into Codes 20a and 20b with updates to the depreciation schedules. Most filers’ Code 20 assets will fall under Code 20a.
For returning online filers, last year’s information will be prefilled and depreciated according to the new requirements.
Code 21a: Has not been changed and should be used for telecommunication equipment that is not technologically advanced, including traditional phone systems, cables, conduits and other support equipment.
Code 21b: Has been revised to include certain technologically advanced equipment previously reported under Code 16, including copiers, fax machines, medical testing equipment, and similar technologically advanced equipment that is not data-processing equipment. Computers should not be reported under Code 21b.
Filing codes: Descriptions have been updated. Please review each description carefully before reporting your assets.
