Conn. Gen. Stat. § 12-71d

(b) Not later than October 1, 2024, and annually thereafter, the Secretary of the Office of Policy and Management shall, in consultation with the Department of Motor Vehicles, establish guidelines for the valuation of motor vehicles, which shall be used by assessors in each municipality in determining the use of motor vehicles for purposes of property taxation. The value for each motor vehicle shall be determined by the schedule of depreciation described in subdivision (7) of subsection (b) of section 12-63 . The determination of the assessed value of any vehicle for which a manufacturer's suggested retail price cannot be obtained for purposes of the property tax assessment list in any municipality shall be the responsibility of the assessor in such municipality, in consultation with the Connecticut Association of Assessing Officers. Any appeal from the findings of assessors concerning motor vehicle values shall be made in accordance with provisions related to such appeals under this chapter.