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Stamford, Connecticut 2020 Declaration of Personal Property

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Stamford, Connecticut 2020 Declaration of Personal Property City of Stamford FIRST CLASS Assessor’s Office U.S. POSTAGE PAID PO Box 10152 STAMFORD CT Stamford, CT 06904-2152 PERMIT NO. 243 Address Service Requested Stamford, Connecticut 2020 Declaration of Personal Property Filing Requirement – This declaration must be filed with the Assessor of the town where the personal property is located. Declarations of personal property shall be made annually. If you no longer own the above noted business or personal property assessed in your name last year, you must return this declaration to the Assessor and provide information related to the name of the new owner of the property or the date your business ceased or to where you moved the business by completing the Affidavit of Business Closing or Move or Sale of Business or Property found on page 6. Otherwise, the Assessor must assume that you are still operating the business and still own and have failed to declare your taxable personal property. Penalty for late filing – Failure to file timely will result in a penalty equal to 25% of the assessment of the personal property. This declaration must be filed or postmarked, as defined in CGS Sec 1-2a, no later than Nov 2, 2020. Make copies for your records and return the original to the assessor by: Monday, November 2, 2020 Stamford Assessor’s Office Hours: 8:30 AM to 4:30 PM I N S T R U C T I O N S As per CGS 12-63, the assessor must determine the “present true and actual value” and in determining such value may use the accepted methods of comparable sales, cost less depreciation and income capitalization. Not all sections are applicable to every business. Please read the following instructions and complete all relevant sections. Who Should File -- All owners of taxable personal property. Penalty Of 25% is Applied – 1. When no declaration is filed or a declaration is not signed, a Declaration – 25% penalty is applied to the assessment. 1. Owners of: 2. When declarations are submitted after November 2, and an a. Non-Connecticut registered motor vehicles extension has not been granted, a 25% penalty is applied to b. Horses, ponies and thoroughbreds the assessment. Declarations mailed in must have a c. Mobile manufactured homes-not assessed as real estate postmark (as defined in C.G.S. Sec 1-2a) of November 2 or 2. Businesses, occupations, farmers, and professionals before. need to complete: (Commercial and cost information is not 3. When an extension is granted and the declaration is not filed open to public inspection). by the extension deadline a 25% penalty is applied to the • Business Data (page 2). assessment. • Disposal, Sale or Transfer of Property Report (page 3). 4. When omitted property is discovered, the 25% penalty is • Taxable Property Information (pages 3-4). applied to the difference in the assessed value as determined • Lessee’s Listing Report (page 5). by the results of the discovery, and the assessment as • Sign the Declaration of Personal Property Affidavit determined by the originally filed declaration. (page 6). 3. Lessors need to complete: (Commercial and cost information Signature Required – is not open to public inspection). 1. The owner must sign the declaration (page 6). • Business Data (page 2). 2. The owner’s agent may sign the declaration, in which case the • Taxable Property Information (pages 3-4). declaration must be duly sworn to or notarized. 3. Corporate officers may sign for their corporations. • Lessor’s Listing Report (page 5). • Sign the Declaration of Personal Property Affidavit Extension – (page 6). The Assessor may grant a filing extension ‘for good cause’ (CGS §12-42). If a request for an extension is needed, you Filing Requirements – must contact the Assessor’s Office in writing, via fax at 203- 1. The Personal Property Declaration must be filed annually on 977-5553 or email at [email protected] or before November 1 (or the Monday following if November 1 falls on Saturday or Sunday) (CGS §12-42). before November 2. An extension of no more than 30 days 2. A Personal Property Declaration not filed will result in a value may be granted by the Assessor. determined by the Assessor. 3. Declarations filed with “same as last year” are insufficient Audit – and shall be considered an incomplete declaration. The Assessor is authorized to audit declarations within 3 4. Manufacturing machinery and equipment, or biotechnology years of the date of the required filing. Substantial penalties machinery and equipment, eligible for exemption under CGS are applicable if such an audit reveals property not declared 12-81 (76), are declared under Code 13 (page 4), and the as required by law (CGS §12-53). Manufacturing Machinery and Equipment Exemption Claim (Form U) (page 8 & 9). 5. Pursuant to CGS § 12-81(79) tangible personal property with an original cost of not more than $250 and over 10 years old is exempt. Do NOT report any asset purchased prior to 10/01/2010 with an original acquisition cost of $250 or less. Please provide a detailed list of these assets on page 11 of this declaration. BEFORE FILING MAKE COPIES OF COMPLETED DECLARATION FOR YOUR RECORDS PLEASE NOTE THAT YOU ARE REQUIRED TO PROVIDE YOUR FEDERAL TAX ID NUMBER Direct questions concerning declar ation to the Assessor’s Office at: Phone 203-977-4102 / 203-977-4192 Fax 203-977-5553 Check Off List: Hand deliver declaration to: Mail declaration to: Read instructions on this page Complete appropriate sections City of Stamford City of Stamford 6 Assessor’s Office Assessor’s Office Complete exemption applications 888 Washington Blvd. 6th floor PO Box 10152 Sign & date as required on page Stamford, CT 06901 Stamford, CT 06904-2152 Make a copy for your records Return by November 2, 2020 E-mail: Website: [email protected] www.stamfordct.gov Page 1 2020 PERSONAL PROPERTY DECLARATION Commercial and financial information is not open to public inspection. List # Assessment date October 1, 2020 Federal Tax ID # Required return date November 2, 2020 Owner’s Name: DBA: Location (street & number) BUSINESS DATA For businesses, occupations, professions, farmers, lessors. Answer all questions 1 through 12. 1. Direct questions concerning return to: 2. Location of accounting records: Name Address City,State,Zip Phone / Fax ( ) ( ) ( ) ( ) E-mail 3. Description of Business 4. What year did your business begin in Stamford? 5. How many employees do you have in Stamford? 6. How many square feet does your firm occupy at your facilities in Stamford? Sq. ft. Own Lease 7. Type of ownership: Corporation Partnership LLC Sole proprietor Other-Describe 8. Type of business: Manufacturer Wholesale Service Profession Retail/Mercantile Tradesman Lessor Other-Describe Yes No 9. In the last 12 months was any of the property included in this declaration located in another Connecticut town for at least 3 months? If yes, identify by specific months, code, cost, and location(s). 10. Are there any other businesses operating from your address here in Stamford? If yes, give their name, phone number and mailing address. 11. Do you own tangible personal property that is leased or consigned to others in Stamford? If yes, complete Lessor’s Listing Report (page 5) 12. Did you have in your possession on October 1st any borrowed, consigned, stored or rented property? If yes, complete Lessee’s Listing Report (page 5). Page 2 Owner’s Name: Assessment date October 1, 2020 List# Required return date November 2, 2020 DISPOSAL, SALE OR TRANSFER OF PROPERTY REPORT Disposal, sale or transfer of property – If you disposed of, sold, or transferred a portion of the property included in last year’s filing, complete the Detailed Listing of Disposed Assets Report and Reconciliation of Fixed Assets on page 4. If you no longer own the business noted on the cover sheet you do not need to complete this declaration. You must, however, return this declaration to the Assessor along with the completed “AFFIDAVIT OF BUSINESS CLOSING OR MOVE OR SALE OF BUSINESS” (PAGE 6). DO NOT INCLUDE DISPOSALS IN TAXABLE PROPERTY REPORTING SECTION. DETAILED LISTING OF DISPOSED ASSETS COPY AND ATTACH ADDITIONAL SHEETS IF NEEDED Date Removed Code # Description of Item Date Acquired Acquisition Cost TAXABLE PROPERTY INFORMATION 1) All data reported should be: 2) Reports are to be filed on an assessment year basis of October 1. a) Actual acquisition costs including any additional charges for Acquisitions between October 2 and December 31 apply to the new transportation and installation by year for each type of property year. (i.e. acquisition made October 30, 2019 is reported in the year described. These costs, less the standard depreciation as shown ending October 1, 2020). on the form will determine the net depreciated value. 3) Computerized filings are acceptable as long as all information is b) Include all assets that may have been fully depreciated, written off, reported in prescribed format. or charged to expense but are still owned. Do not include disposed 4) Do not include disposed assets. Disposals are used to reconcile last assets. year’s reporting with this year’s reporting. # 9 – Motor Vehicles…Unregistered motor vehicles and vehicles garaged in Connecticut but registered in another state Assessor’s Year Make Model Identification Number Length Weight Purchase $ Date Book Value Use Only # 9 #11 – Horses and Ponies Breed Registered Age Sex Quality: Breeding/Show/Pleasure/Racing Value #11 #14 – Mobile Manufactured Homes if not currently assessed as real estate Year Make Model Identification Number Length Width Bedrooms Baths Value
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