Why is my value higher than I think it should be?

The Commission uses the (NADA) clean retail/average retail (the  expected  value  a dealer would sell that vehicle for given good condition and normal mileage for the year of the vehicle, as the basis of the valuation of your motor vehicle).

Please note that the mileage or condition of your vehicle is not used as factors of adjustment.  A major reason why mileage and condition are not adjustment factors is that it is not administratively practical. If they were, then all one million plus motor vehicles would have to be inspected yearly to determine the actual mileage and the overall condition of each motor vehicle.

Approximately 20 states use NADA to determine presumptive values for excise tax purposes, including Connecticut and Massachusetts. However’, please note that the specific methodology used by states may vary.