Per Connecticut Statute §14-163, the Commissioner of the Department of Motor Vehicles, on or before the first day of December, annually, furnishes the tax assessors in each town a list containing the names and addresses of the owners of motor vehicles residing in their respective towns, as they appear on the records of the Department of Motor Vehicles, with a description of such vehicles. Vehicles not registered in Hamden but principally garaged or used in the Town of Hamden are considered "located" here.

Connecticut Statute §12-71c allows that partial year assessment and/or tax credit will be given for motor vehicles that are sold, totaled, registered in another state or stolen during the assessment year. Any person claiming a tax credit for a motor vehicle must file documentation satisfactory to the assessor concerning the disposition of the vehicle. In addition, a vehicle that is purchased after October 1 and prior to July 31, will be subject to a pro-rated assessment and bill the following January.