New Haven Board of Alders approves $1,001 payment plan for motor-vehicle tax appeal

The New Haven Board of Alders on April 22 approved a payment plan requiring taxpayer Michael Stallings to pay $1,001 within 90 days to resolve several motor-vehicle tax accounts, and agreed to reduce accrued interest as discussed at the hearing.

The action followed testimony from Stallings, who said he had sold or otherwise transferred ownership of multiple vehicles and provided CARFAX records to support his claims. Stallings said he could not afford the full amounts and detailed family and work circumstances that he said had created financial hardship.

The matter was heard under agenda item LM-2025-0157, listed as "Order considered property taxes of Michael Stallings on motor vehicle tax accounts". Jose Crestwood, chair of the Board of Alders, presided; Michael Smart, city clerk, was listed in the agenda notice.

At the hearing, a city staff member reviewed Stallings’s documentation and the tax accounts, noting sales dates on CARFAX reports and describing how outstanding taxes and interest were calculated. Stallings said, "I can't afford to pay all that," and asked the board to reduce the balance or set a schedule he could meet.

Board members discussed possible reductions of interest and a short payment timetable. Crestwood asked Stallings, "Can you do a thousand dollars in 90 days?" Stallings confirmed the proposal was feasible for him. Alder Smith recommended the specific adjustment that the board later accepted.

The final motion—mover and seconder not recorded on the transcript—approved the arrangement for Stallings to pay $1,001 within 90 days and to apply the discussed interest reduction. The board chair called for a vote and the motion passed; the transcript reports the chair asking "all in favor" and the item being approved. Individual roll-call votes were not recorded in the provided transcript excerpt.

The board’s discussion noted that the city cannot waive principal tax owed in routine cases and that reductions are typically limited to interest adjustments or payment plans. Staff confirmed the adjusted tax calculations and the practical steps to apply the plan once payment is received.

Stallings provided CARFAX reports and vehicle transfer information for review; several account numbers for the item were entered on the agenda record and noted as available for public inspection in the Office of Legislative Services. The board instructed staff to implement the approved payment arrangement and apply the agreed interest adjustment once documentation and payment were processed.

The board also had a separate agenda item listed for a different taxpayer (LM-2025-20209, regarding Ralph Summer) that was included on the agenda but not discussed in the transcript excerpt for this hearing.

Records on file at the Office of Legislative Services at 165 Church Street contain the full accounts and the documents referenced at the hearing.