Yes.
For
personal property tax assessed by the local government under Connecticut state
law assessed according to State Statutes at 70% of the average retail value.
No. For motor vehicle
registration fees imposed by Connecticut and collected by the Connecticut
Department of Motor Vehicles
According
to the State of Connecticut:
"Q.
My income tax preparation software says that automobile registration fees may
be deductible on my federal income tax return as “state and local tax” on
Schedule A of federal Form 1040. It says to check with the state.
Answer
A.
You may not deduct the motor vehicle registration imposed by Connecticut
and collected by the Connecticut Department of Motor Vehicles. To be deductible
under federal income tax law, the registration fee would have to be imposed
annually and would have to be assessed in proportion to the value of the car.
Since Connecticut's registration fee charged by DMV is bi-annual and is a
flat fee, not based on value of the car, it is not deductible."