If a motor vehicle is registered in NY because a person has dual residency, but they work and live in CT do they owe taxes (fire, etc) to the town they live in? The vehicle is registered in NY and has NY license plates.

There is no such thing as dual residency. You have one primary residence - I am assuming it's CT for you. That's where you pay income tax, and of course you also pay real estate taxes on your CT property. You also have a second home (vacation home) in NY. You pay real estate taxes on each property to the municipality where each is located. It has nothing to do with vehicle registrations. If you have a car registered in NY, you obviously pay motor vehicle fees on that car to NY. I hope this helps clarify things for you, but to honest I'm not sure I quite understand your question.

My specific question was if your primary residence is CT but you have a motor vehicle registered in NY (because of a 2nd home) should you still be responsible for paying town taxes (personal property taxes) on the vehicle (or just to NY where it is r