Newtown CT Tax Collector: Pay Online, Hours & Records

Newtown, Connecticut · Tax bill, assessor database and office-action guide

Find, Pay or Fix a Newtown Tax Record

Use this guide to search a Newtown tax bill, pay online, compare fees, confirm office hours, clear a DMV hold, or decide whether a value, exemption or property-record problem belongs with the Tax Assessor.

Newtown uses separate systems for tax balances, Vision field cards and GIS records. The sections below explain which record to trust for each task before you submit money or contact the wrong office.

August 2026 status: the July installment is now beyond its normal interest-free payment window. If any July balance remains, do not pay the coupon amount from memory or an old screenshot—open the live account or call the Tax Collector because statutory interest is calculated from the original due date.
Tax Collector

Erin Rosario, CCMC.

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Tax phone

203-270-4320

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Property Tax Penalty & Interest Calculator

State-specific penalty rates • Interest accrual • Tax lien deadline • Cost-of-waiting breakdown

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Tax Lien Warning

⛔ Texas Attorney Fee Warning: After July 1, delinquent property taxes are referred to a collection attorney. An additional 15–20% attorney fee is added on top of your penalty and interest. On a $5,000 tax bill, this adds $750–$1,000 instantly. Pay before July 1 to avoid this.
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Rates are estimates based on state statutory data. Always verify with your county tax collector.
Find your county tax collector: Visit taxcollectors.org to find your county tax collector office, payment portal and deadlines. Paying online through your county portal is the fastest way to stop penalty accrual.
Office

3 Primrose Street, Newtown Municipal Center.

Hours

Mon–Fri, 8:00 a.m.–4:30 p.m.

Tax Assessor

Sarah Carey · 203-270-4240

Fast routing

Which Newtown tax task are you trying to finish?

1
Bill, balance or payment

Use the Town tax portal and Tax Collector for real estate, personal property, motor vehicle, supplemental, sewer/water and payment-history tasks.

2
Value, owner or field card

Use the Assessor, Vision field cards or Town GIS. The Collector cannot change assessed value or appraisal data.

3
DMV, vehicle or appeal

Use the Collector for DMV tax release; use the Assessor for vehicle-assessment adjustment and Board of Assessment Appeals filings.

Choose the Newtown tax problem you need to solve

Jump to the task rather than reading repeated keyword sections.

Official tax portal

How to look up and pay Newtown taxes online

The Town links to a MyTaxBill portal for Town tax bills and a separate Sewer/Water/Misc category. Search first, verify the bill, then choose payment.

Choose Tax Bills or Sewer/Water/Misc Tax Bills covers real estate, personal property, motor vehicle and motor-vehicle supplemental accounts. Use the other category for sewer, water or miscellaneous charges.
Start with one reliable search field Use name, property location, bill number, account number, vehicle link data, Tax ID or DBA. Starting with fewer fields usually reduces false “no result” problems.
Verify bill type and year The portal identifies 01 Real Estate, 02 Personal Property, 03 Motor Vehicle and 04 Motor Vehicle Supplemental. Confirm the intended year before adding an item to the cart.
Check Due Now vs Balance Due Do not assume the first result is the full payoff. Review current, prior-year and delinquent balances separately.
Review the processor fee Card, debit-card and electronic-check payments have different fees. The system displays the total and should provide an onscreen confirmation and printable receipt.
Save proof and recheck posting Keep the confirmation number, printable receipt, optional email confirmation and bank/card record until the account reflects the payment.

After you understand the search fields and fees, use the live Town-authorized portal to look up the actual account.

Search troubleshooting

Which Newtown tax-search field should you use?

Live portal search routes
Search What to enter Returns Best use
Name Last name + first initial, or business name; no punctuation All bill types You know the taxpayer/business name.
Property location Property number + street name; omit Street/Road/Court/Lane Real estate and personal property You know the Newtown address.
Bill number / Tax ID Grand List year, bill type and bill number or Tax ID Specific bill You have a printed bill or notice.
Account number Account as printed Real estate and personal property Fast lookup from a known account.
MV / supplemental link Link year, link type and link number Motor vehicle / supplemental Vehicle and DMV-release issues.
DBA Doing-business-as name Matching business account Business operates under another name.
IRS Payment Records: the live portal currently offers an IRS payment-record view for 2025. Use it as payment history, not as tax advice or a current delinquent payoff. The portal itself recommends professional federal-tax help when deciding how to use the information.

No bill found? Try these fixes

Name fails Try the last name alone, then last name + first initial. Remove commas, periods and apostrophes.
Address fails Use property number and street name without the suffix or use the portal abbreviation such as St or Rd.
Several records appear Compare bill type, year, account, property address and vehicle-link details.
Balance conflicts with your records The Town’s maintained records control. Call before paying an amount that appears inconsistent.
Processor fees

Newtown online tax-payment fees

Published online-payment fees
Payment method Published fee Useful when Caution
Credit card 2.5% with $2 minimum Card convenience or urgent DMV release Percentage cost increases on large bills.
Visa / Mastercard debit $3.95 flat fee for tax payments Tax payment by debit card Water/sewer debit treatment differs.
E-check up to $10,000 $1.95 flat fee Lower-cost electronic tax payment Not the immediate-release method for DMV clearance.
E-check over $10,000 $10 flat fee Large electronic-check payment Verify bank details and timing.
Receipt trail: the Town says the processor displays the total including the fee, issues an onscreen confirmation number and printable digital receipt, and can email confirmation when requested.
Mail, bank & counter

Pay by mail, Newtown Savings Bank or in person

Regular tax mail
Tax Collector, Newtown
P.O. Box 5
Newtown, CT 06470

Make checks payable to Newtown Tax Collector. Multiple bills may be paid with one check.

July / January lockbox
Town of Newtown, CT
Tax Collector, Dept. 1300
P.O. Box 4110
Woburn, MA 01888-4110

The Town lists this lockbox during the July and January collection periods.

In person
Newtown Municipal Center
3 Primrose Street
Newtown, CT 06470

Credit/debit cards are accepted at the Tax Office; processor fees apply.

Bank-payment option during collection months

The current Town FAQ says payments may be made during July and January at Newtown Savings Bank’s 32 Church Hill Road location and the Sand Hill office at Plaza South, 274 South Main Street. Recheck the Town FAQ before making a special trip because participating locations can change.

Bank online bill-pay warning: the Town does not recommend relying on a bank’s online bill-pay service close to the delinquency date because the bank-generated check may not carry a valid USPS postmark. Without a USPS postmark, the Tax Collector must use the date the payment is received.

If you want a receipt returned for a mailed payment, the Town instructs taxpayers to include a self-addressed stamped envelope with the tax bill.

Office details

Newtown Tax Collector hours, phone, address and office visit

Town Tax Collector

Erin Rosario, CCMC

Phone: 203-270-4320

Fax: 203-270-4243

Newtown Municipal Center
3 Primrose Street
Newtown, CT 06470
Published hours

Monday–Friday

8:00 a.m.–4:30 p.m.

Call before visiting around holidays, storms or a deadline period.

Bring the tax bill or account number
Bring prior payment proof if a balance looks wrong
Bring vehicle details for DMV-related questions
Call first for an exact delinquent payoff

Searching for Newtown Tax Collector photos or reviews?

Photo and review listings can help recognize the Newtown Municipal Center, but they are not reliable sources for fees, hours, staff or deadline rules. Confirm the destination as 3 Primrose Street, Newtown, CT 06470 and use the Town page for live office information.

Tax calendar

Newtown tax due dates, bill size rules and interest

Standard Town of Newtown tax schedule
Bill type Standard payment timing Small-bill rule Micro-help
Real estate July 1 and January 1 when eligible for two installments Under $50: one July installment Mortgage escrow? Forward the bill to the lender if needed, but still verify posting.
Personal property July 1 and January 1 when eligible for two installments Under $50: one July installment Assessment questions go to the Assessor.
Motor vehicle Due in full during July Paid in full DMV clearance requires every delinquent vehicle tax in your name to be resolved.
Supplemental motor vehicle Due in full during January One installment Use the supplemental/vehicle search fields when the bill is hard to locate.
Late-interest rule: the Town cites Connecticut law requiring 18% annual interest, calculated as 1.5% per month from the original due date, with a $2 minimum interest charge per installment. Partial months and account-specific timing can matter, so use the live balance instead of estimating.
Failure to receive a bill: the Town states that not receiving a tax bill does not remove the tax or interest obligation. If a June bill is missing, look up the account or call rather than waiting for another mailing.
Bill delivery

Do not wait for a second Newtown bill in January

The Tax Collector says annual tax bills are mailed by the end of June. A real-estate or personal-property bill that qualifies for two installments includes both the July and January payment coupons in that one mailing.

You misplaced the January coupon

Do not wait for another bill. Search the live account, print the bill information you need, or call 203-270-4320.

You never received the June mailing

Failure to receive the bill does not remove the tax or statutory interest obligation. Check the online account before the payment window closes.

Supplemental motor-vehicle bills are different

Vehicles registered after October 1 are placed on a supplemental list. The Town says those bills are mailed near the end of December, are due January 1 and are prorated based on the registration month through September 30.

Rate-context warning

Do not use the old 28.74 label to estimate a current 2026 bill

The live Tax Collector page still describes 28.74 as the mill rate on the 2024 Grand List. That is useful historical context, but the label is tied to a prior Grand List and should not be treated as a substitute for the rate and assessment controlling your current bill.

Safer calculation rule: use the assessment and tax amount printed on the current Town bill or live account. During the active October 1, 2026 revaluation, do not multiply a preliminary or older Vision value by a prior mill rate and assume the result is your final future tax.

If you are comparing year-to-year tax changes, separate three things: the assessed value, the applicable mill rate and any credits/exemptions. A change in one does not prove the others changed by the same percentage.

Cash-flow option

Newtown accepts partial tax payments

The Town states that partial payments are always accepted. This can reduce principal, but it does not erase delinquency or statutory interest on the unpaid balance.

How the online partial-payment screen works

Add the full bill to the cart The Town instructs users to place the full amount due into the shopping cart first.
Open checkout and select Pay Now Continue to the payment step rather than assuming the full cart total must be paid.
Enter the partial amount bill by bill Replace the default amount with the amount you intend to pay for each bill.
Keep proof and recheck the remaining balance Interest rules can continue on unpaid delinquent principal.
Payment application rule: the Town says delinquent-tax interest is calculated on principal and partial payments are applied to interest first.
Urgent vehicle help

DMV clearance for delinquent Newtown motor-vehicle taxes

If delinquent motor-vehicle taxes remain under your name, the Town says you cannot register or re-register vehicles with Connecticut DMV until all motor-vehicle taxes under your name are paid in full.

Search every vehicle-tax balance under your name Do not pay only the vehicle you are trying to register if another delinquent motor-vehicle bill remains.
Use an immediate-release payment method when time matters The Town lists cash, money order, cashier’s check or card as methods that can support immediate clearance.
Avoid e-check or ordinary check for urgent release Personal/business checks and electronic checks can delay DMV clearance for 10 business days.
Call after an online card payment The Town specifically instructs users needing DMV clearance to contact the Tax Office after online card payment so staff can verify payment and clear the name.
Expect an electronic release The Town says DMV releases are performed electronically and no paper release is issued.
TaxServ notice: Newtown contracts with TaxServ Capital Services for collection of some delinquent motor-vehicle and personal-property accounts. If a TaxServ letter applies to your account, verify the debt and follow the Town’s instructions for that assigned account.
Sold, moved, stolen or totaled vehicle

How to request a Newtown motor-vehicle tax adjustment

The Tax Collector cannot simply delete a vehicle assessment. Newtown’s Assessor requires two forms of proof for an adjustment: a CT DMV plate receipt showing the registration was cancelled, lost or stolen, plus a second document supporting what happened to the vehicle.

Examples of second proof accepted by the Assessor
Situation Supporting proof Important detail
SoldBill of sale / signed registration transfer informationSubmit with the DMV plate receipt.
Title transferredCopy of signed titleAlso provide plate receipt.
Moved out of stateOut-of-state registration and proof of residencyShow the date registered outside Connecticut.
StolenInsurance statement that vehicle was stolen and not recoveredLost/stolen plate filing may also be needed.
TotaledInsurance-company total-loss statementIf plate was not returned, follow lost/stolen plate procedure.
JunkedJunkyard receiptPair with plate receipt.
Trade-inPurchase agreement identifying trade-in vehicleSame-plate transfers can generate automatic credit on supplemental bill.
Document-detail rule: the Assessor says supporting information must be dated and include the vehicle identification number (VIN).

Why the assessed vehicle value may look different after the 2024 Grand List

The Assessor says Connecticut changed the municipal vehicle-valuation method beginning with the October 1, 2024 Grand List. Assessors now start with manufacturer suggested retail price (MSRP), apply the statutory depreciation schedule, and then apply the statewide 70% assessment ratio.

Published depreciation framework: Newtown says the schedule starts at 85% for a vehicle up to one year old, falls by 5 percentage points per year, bottoms out at 15%, and uses a minimum assessed value of $500. If the vehicle itself is wrong or no longer taxable in Newtown, use the adjustment-proof process above rather than disputing the payment portal.
Assessor database & tax records

Newtown Tax Assessor database, Vision field cards and GIS records

“Newtown tax records” can mean three different things. Use the system that matches the question rather than treating every property database as a tax-balance source.

Which Newtown record system should you use?
System Use it for Current data note Do not use it for
MyTaxBill Tax bills, due balances, payment history, sewer/water/misc Live tax account system Changing assessed value or property characteristics
Vision field cards Property characteristics and assessment field cards Site currently says displayed assessments are based on 70% of market value as of Oct. 1, 2022 Assuming a final 2026 revaluation value or live tax payoff
Newtown GIS / MapXpress Name, house number, street, parcel ID, Unique ID and parcel mapping Parcel maps updated Jan. 2026; property info updated nightly Legal-survey substitute or tax payoff
Important 2026 database distinction: Vision’s public field-card site still describes values from the 2022 revaluation, while the Town is actively conducting the October 1, 2026 revaluation. Do not assume a field-card value is the final 2026 revaluation result unless the Town/Assessor confirms it.

After you know which record you need, use the official Assessor-linked databases below.

2026 revaluation

What Newtown’s October 1, 2026 revaluation means right now

Newtown contracted with Vision Government Solutions for the October 1, 2026 revaluation. The Town’s last revaluation was for the October 1, 2022 Grand List, and the statewide schedule moved Newtown’s next project from 2027 to 2026.

Official revaluation handout: the Town has also published a 2026 revaluation handout. The actionable points below are cross-checked against the live Assessor page so a taxpayer does not have to interpret a PDF before knowing what to do.

Residential data mailers: what the Town asks you to do

Review the property facts Check building details and other listed information carefully.
Mark corrections directly on the mailer Do not leave a known error unreported because it can feed the valuation process.
Sign and return it even if nothing changed The Assessor page specifically asks owners to return the mailer even when no corrections are needed.
Missed the 10-day request? The Town says to return the mailer at your earliest convenience rather than discarding it.
Correct field-card URL: the Assessor says an incorrect link appeared on some data mailers and directs owners to gis.vgsi.com/newtownct for Newtown online field cards.

How to verify a revaluation inspector

Town inspection work began the week of February 16, 2026. The Assessor says inspectors carry a photo ID badge and a letter of introduction signed by the Newtown Assessor. The Town currently publishes the following inspector/vehicle list:

Town-published 2026 revaluation inspector vehicles
Inspector Vehicle Color
Robert Hutwelker2025 Ford MaverickGrey
Brandy Landrie2022 Jeep CherokeeGrey
Connor Dagel2016 AcuraBlack
Matthew Mendillo2021 Toyota CorollaGrey
Lee Marcella2016 Nissan RogueGrey
Elizabeth Stabile2020 Honda HRVGrey
William Glover2017 Ford C-MaxGrey
Safety check: if someone claims to be a revaluation inspector but the badge, introduction letter or vehicle information concerns you, call the Assessor at 203-270-4240 before providing access or information.
Assessment appeals

Newtown Board of Assessment Appeals: filing deadlines and 2026 hearing dates

Paying a tax bill and challenging the underlying assessment are separate processes. Filing a Board of Assessment Appeals application does not automatically stop a tax-payment deadline, so confirm payment obligations while the assessment issue is pending.

Real estate / personal property

The Assessor says the application must be received on or before February 20 each year. Hearings normally occur in March.

Motor vehicle

The Assessor says the application must be received on or before August 20 each year. For the 2026 cycle, that means August 20, 2026 is the key filing date.

2026 motor-vehicle hearing dates already adopted by the Board

Official Board minutes list motor-vehicle appeal sessions for Wednesday, September 9, 2026 from 5:30–7:00 p.m. and Wednesday, September 16, 2026 from 5:30–7:00 p.m. Confirm your assigned appointment rather than simply arriving because the Board handles scheduled appellants.

If you cannot personally appear for a vehicle appeal

The Assessor’s motor-vehicle appeal FAQ says the taxpayer must appear before the Board, but a taxpayer who cannot attend may give written authorization for another person to appear on their behalf. Ask the Assessor what authorization and supporting evidence should accompany the appeal.

File the application by the correct annual deadline
Keep a copy and proof the Assessor received it
Bring evidence supporting the value/error claimed
Continue checking tax-payment deadlines separately
2026 tax relief

Senior and totally disabled homeowner tax-relief routes

Newtown has more than one relief program, and the administering office matters. The State Elderly Homeowners Tax Relief program is handled by the Assessor, while Newtown’s local-option senior/totally disabled credit is handled by the Tax Collector.

2026 relief-program routing
Program Office 2026 income context published by Town materials Prepare
Connecticut Elderly Homeowners relief Tax Assessor Town senior-program material lists top limits of $46,300 single and $56,500 married; credit varies by income Federal return, Social Security 1099 and other income records if no return is filed
Newtown local senior / totally disabled credit Tax Collector Town material lists a $75,000 top modified-income limit and credits ranging from $1,000 to $3,200 by income band Current local application plus the income and eligibility documents it requests
Filing-window caution: the Assessor’s live page states the State program filing period is February 1 through May 15. The local Newtown benefit has its own current application and instructions, so use the 2026 application rather than an older FAQ page when checking its exact filing start date and documentation.

Basic State-program preparation

The Assessor says an applicant generally must have been age 65 by the close of the prior calendar year, own and reside in a Newtown home as of October 1, and satisfy current income requirements. Bring the federal tax return and SSA-1099; if no return is required, bring documentation for taxable income plus the SSA-1099.

Business personal property

Newtown personal-property declarations: October 1 to November 1

This is an Assessor filing task, not a Tax Collector payment task. The Assessor says personal-property declarations are accepted from October 1 through November 1 each year.

Late-filing consequence: Newtown’s current Assessor FAQ says failure to file by November 1 incurs a 25% penalty. If November 1 timing or an extension issue applies to your business, confirm the current-year filing instructions with the Assessor rather than relying on a tax-bill due date.
Before filing
  • Confirm the correct business/entity name.
  • Use the property location where assets are situated.
  • Gather asset schedules and supporting records required by the current declaration.
  • Keep proof of timely submission.
After a bill is issued

The Assessor handles declaration/value disputes. The Tax Collector handles the billed balance, payment, receipt and delinquency. Filing a declaration is not the same as paying an issued personal-property tax bill.

Sewer / water bills

Newtown sewer-use and sewer-assessment payments

The Tax Collector also bills and collects sewer usage, sewer assessments, water-use charges and benefit assessments.

Sewer usage schedule

The Town says certain sewer-use accounts have four quarterly collections in September, December, March and June. Some properties also have a separate annual assessment bill.

Sewer mailing address
Tax Collector, Newtown
P.O. Box 386
Newtown, CT 06470

Do not reuse the regular tax P.O. Box 5 without checking which bill you are mailing.

Water-usage question: sewer use is calculated from 90% of quarterly water usage under the Town’s current FAQ. Aquarion supplies meter readings; meter/usage questions go to Aquarion customer service at 203-426-2430.
Delinquent taxes

Late Newtown taxes, real-estate liens and collection notices

July or January installment is late Search the live account or call for the current balance. Interest runs from the original due date under the Town’s cited Connecticut rule.
You cannot pay in full The Town says partial payments are always accepted. Ask how the payment will be applied and what remains due.
Real-estate balance remains The Tax Office says it typically sends a delinquent notice after an installment becomes delinquent and may file a tax lien in May if a balance remains at fiscal year-end.
You receive TaxServ correspondence Newtown says TaxServ handles collection of some delinquent motor-vehicle and personal-property taxes. Verify the assignment before paying.
Real-estate lien risk: the Town states that delinquent real-estate tax liens can be sold to a third party for non-payment. If you receive a lien, assignment or foreclosure-related notice, get the current account status and consider qualified legal advice for rights and deadlines.
Payoff call script “I need the current payoff for account [number] through [date]. Please tell me which installments or years are delinquent, the current interest, whether a lien or third-party assignment applies, and how a partial payment would be posted.”
Town vs Borough

Town of Newtown Tax Collector or Borough Tax Collector?

Newtown has a separate Borough Tax Collector. Most Town real-estate, personal-property, motor-vehicle, sewer and water payment questions start with the Town Tax Collector at 3 Primrose Street. If the bill specifically says Borough of Newtown, use the Borough collector and Borough payment route instead.

Town Tax Collector

3 Primrose Street · 203-270-4320

Town tax bills, vehicles, sewer/water, payment history and DMV release.

Borough Tax Collector

Separate Borough tax authority and mailing/payment route.

Current Town directory lists Borough Tax Collector phone 203-426-1052.

Before you act

Final Newtown tax safety checklist

Town bill vs Borough bill is confirmed
Tax bill vs assessor-record task is clear
Owner/property/vehicle matches
Grand List / bill year is correct
Current vs delinquent balance is intentional
Processor fee is visible
DMV release method is appropriate
Confirmation, receipt or mailing proof will be saved
Official action links

Official Newtown resources to use when you are ready to act

Source review: August 20, 2026. Reviewed the live Town Tax Collector, online-payment page, payment-method and bill-mailing FAQs, sewer FAQ, delinquent real-estate FAQ, Tax Assessor, vehicle-adjustment guidance, 2026 revaluation material, Board of Assessment Appeals pages/minutes, personal-property filing FAQ, Vision field cards, Newtown GIS and live MyTaxBill portal. The Town’s PDF endpoints were not consistently fetchable by the audit browser, so PDF-indexed claims were not used unless the same actionable point was cross-verified on a live Town page. Balances, fees, closures and account-specific deadlines can change.

Newtown Tax Collector FAQs

What are the Newtown Tax Collector office hours?

The Town currently lists Monday through Friday, 8:00 a.m.–4:30 p.m. The office is at Newtown Municipal Center, 3 Primrose Street, Newtown, CT 06470.

How do I pay Newtown CT taxes online?

Use the Town-linked MyTaxBill Newtown portal. Choose Tax Bills for real estate, personal property, motor vehicle and supplemental bills, verify the account and year, then review the processor fee before checkout.

What fees apply to Newtown online tax payments?

The Town lists credit cards at 2.5% with a $2 minimum, Visa/Mastercard debit at $3.95 for tax payments, e-check at $1.95 up to $10,000 and $10 for e-check payments over $10,000.

How do I search the Newtown Tax Assessor database?

Use Vision field cards for assessment and property characteristics or Newtown GIS for parcel mapping and record searches. Use MyTaxBill when you need a tax balance, bill or payment history.

Why does the Vision field card still reference the 2022 revaluation?

The public Vision site still describes assessments based on October 1, 2022, while Newtown is conducting a new October 1, 2026 revaluation. Treat the field card as a property-record tool and verify 2026 revaluation status with the Assessor.

Will Newtown mail another real-estate tax bill in January?

No separate January bill is normally mailed. The Tax Collector says the annual bill is mailed once by the end of June and includes both July and January coupons for bills eligible for two installments.

How do I get immediate DMV clearance in Newtown?

All delinquent motor-vehicle taxes under your name must be paid in full. The Town says cash, money order, cashier’s check or card can support immediate release. Personal/business checks and e-checks can delay clearance for 10 business days. After an online card payment, call the Tax Office.

What do I need to adjust a tax bill for a vehicle I sold or no longer own?

The Assessor requires a CT DMV plate receipt showing cancellation, loss or theft plus a second supporting document such as a bill of sale, signed title, out-of-state registration, insurance statement, junkyard receipt or trade-in agreement. Documents should be dated and include the VIN.

When is the Newtown motor-vehicle assessment appeal deadline?

The Tax Assessor says motor-vehicle appeal applications must be received on or before August 20 each year. The Board meets in September for motor-vehicle appeals; confirm the current application and assigned hearing with the Assessor.

Should I contact the Newtown Tax Collector or Tax Assessor?

Use the Tax Collector for bills, balances, payments, receipts, delinquency, DMV tax release and sewer/water billing. Use the Tax Assessor for values, field cards, ownership and assessment records, exemptions, revaluation, personal-property declarations, vehicle adjustments and appeals.