Assessor's Calendar
JANUARY
In general, finalize the Grand List. If a Grand List filing extension is needed, submit an extension request, pursuant to §12-117, to the town's chief executive officer prior to January 31st. The chief executive officer must send a notice concerning the extension to OPM, within two weeks of the date the extension request is granted.
Prior to signing the Grand List in a revaluation year, submit to OPM Certification of Increased Veteran's Exemption (Form M-64).
Assessment increase notices must be sent to taxpayers between October 2nd and the tenth calendar day following the signing of the Grand List. Such increase notices must contain a statement regarding a taxpayer's avenue of appeal. §12-55
Important dates:
January 1st - Tax collector must submit Freeze Program Claim for Reimbursement of Tax Loss (Form M-36) to OPM. §12-129d
January 31st - Deadline for receipt of an affidavit from a blind or totally disabled person in a town other than that in which the person resides, in order for the balance of an exemption under §12-81(55) to be applied. §12-94
January 31st - Assessor must sign, swear to and file the Grand List in the office of the assessor or the town clerk, unless and extension has been obtained from the chief executive officer. §12-55
January 31st - Deadline by which assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of November. This requirement does not apply in a revaluation year. §10-261b
January 31st - Notice of all regular public meetings to be held by a town's public agency, as defined in §1-200, must be filed with the town clerk. (The definition of a public agency includes the Board of Assessors and the Board of Assessment Appeals.) The Board of Assessment Appeals must file notice of its September meeting(s) as of this date. With respect meetings to be held in either March or April, the notice as filed should indicate that the Board of Assessment Appeals will schedule hearings for assessment appeals received on or before the applicable grievance date. §1-225
FEBRUARY
In general, work on normal administrative duties (e.g. updating records for property transfers having occurred since the assessment date) and prepare for commencement of this month's tax relief application periods.
Important dates:
February 1st - Application period for Additional Veteran's Exemption Program begins. §12-81g-2(a)
Filing date February 1st thru October 1st.
February 1st - Application period for Circuit Breaker Program begins. §12-170aa(f)
February 1st- Local Option Homeowners Tax Freeze
Qualifications -Age 70 - Asset limit $125,000 Filing Dates February 1st thru May 15th. Effective 2006 Grand List.
February 1st - Application period for Elderly Homeowners Freeze Program begins. §12-129c
February 1st- Local Option Elderly and 100% Totalled Disabled. (additiional 25% tax relief) Filing dates February 1st- May 15. An interest free lien. This means that the Town is entitled to reimbursement of back taxes the day the property is sold. 2005 Grand List
February 1st - Deadline for mailing Application for Tax Relief For Elderly and Totally Disabled Persons (Form M-35H) to homeowners who are required to refile for a benefit under the Circuit Breaker Program (i.e., homeowners who filed an application two years ago). §12-170aa(e)
February 1st - Deadline for mailing Reapplication for Tax Credit Under Program of Tax Relief for Elderly - Freeze (Form M-36R) to homeowners who are required to refile for the Freeze Program (i.e., homeowners who filed an application two years ago). §12-129d(e)
February 20th - Grievance date for Board of Assessment Appeals hearing requests, unless the assessor obtained a Grand List filing extension. Hearings for assessment appeals received on or before this date must be held in March. §12-111
February 28th - Deadline by which assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of December. This requirement does not apply in a revaluation year. §10-261b
MARCH
In general, work on normal administrative duties (e.g. updating records for property transfers having occurred since the assessment date, updating maps, etc.)
Boards of Assessment Appeals may be holding hearings this month. If such a board requires an extension to complete its duties, its chairman must submit an extension request, pursuant to §12-117, to the town's chief executive officer prior to March 31st. The chief executive officer must send a notice concerning the extension to the Office of Policy and Management, within two weeks of the date the extension request is granted.
Important dates:
March 1st - Deadline by which Board of Assessment Appeals must notify taxpayers who filed an assessment appeal hearing request by February 20th, of their scheduled March hearing dates or the board's decision not to hold appeal hearings for commercial, industrial, utility or apartment properties with assessments of $500,000 or more. §12-117
March 15th - Deadline for a postmarked Application for Tax Relief For Elderly and Totally Disabled Persons (Form M-35H) from a person required to reapply for a benefit under the Circuit Breaker Program. §12-170aa(f)
March 15th - Deadline for a postmarked Reapplication for Tax Credit Under Program of Tax Relief for Elderly - Freeze (Form M-36R). §12-129d(e)
March 15th - Deadline for assessor to submit Amount of Machinery and Equipment Property Tax Exemptions Granted (Form M65a) to OPM. §12-94b
March 15th - Deadline for assessor to submit Amount of Commercial Vehicle Property Tax Exemptions Granted (Form M-65MV-a) to OPM. §12-94b
March 20th - Grievance date for Board of Assessment Appeals hearing requests, if the assessor obtained a Grand List filing extension. Hearings must be held in April. §12-111
March 31st - Deadline by which assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the months of January and February. This requirement does not apply in a revaluation year. §10-261b
March 31st - Deadline for Board of Assessment Appeals that heard appeals during the month of March, to complete its duties. Taxpayers must be notified of board's decisions within one week of the date such decisions were made. Notice must inform taxpayer of right of appeal. §12-110 and §12-111
March 31st - Deadline for a disabled veteran to submit proof of eligibility for an exemption under §12-81(20). Deadline is applicable unless Board of Assessment Appeals received a one-month extension to complete its duties. §12-95
APRIL
In general, work on normal administrative duties.
Boards of Assessment Appeals may be holding hearings this month. If such a board requires an extension to complete its duties, its chairman must submit an extension request, pursuant to §12-117, to the town's chief executive officer prior to April 30th. The chief executive officer must send a notice concerning the extension to the Office of Policy and Management, within two weeks of the date the extension request is granted.
Important dates:
April 1st - Deadline by which Board of Assessment Appeals must notify taxpayers who filed an assessment appeal hearing request by March 20th, of their scheduled April hearing dates or the board's decision not to hold appeal hearings for commercial, industrial, utility or apartment properties with assessments of $500,000 or more. §12-117
April 1st - Deadline for filing Report of Assessed Values of State-owned Real Property and Municipal Airports (Form M-37) with OPM. §12-19b
April 1st - Deadline for filing Report of Assessed Value of Real Property of Private Colleges and General or Free Standing Chronic Disease Hospitals (Form M-37C&H) with OPM. §12-20a
April 1st - Application for Tax Relief For Elderly and Totally Disabled Persons (Form M-35H) must be sent by certified mail to homeowners who are required to reapply for a benefit and did not do so by March 15th. §12-170aa(e)
April 1st - Reapplication for Tax Credit Under Program of Tax Relief for Elderly - Freeze (Form M-36R) must be sent by certified mail to homeowners who are required to reapply for a benefit and did not do so by March 15th. §12-129d(e)
April 30th - Deadline for a disabled veteran to submit proof of eligibility for an exemption under §12-81(20). Deadline is applicable unless Board of Assessment Appeals received a two-month extension, pursuant to §12-117, to complete its duties. §12-95
April 30th - Deadline for Board of Assessment Appeals that heard appeals during the month of April to complete its duties. Taxpayers must be notified of board's decisions within one week of the date such decisions were made. Notice must inform taxpayer of right of appeal. §12-111
April 30th - Deadline by which assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of March. This requirement does not apply in a revaluation year. §10-261b
MAY
In general, work on normal administrative duties.
Important dates:
May 1st - Filing deadline to submit Grand List of Taxable Property (Form M-13) to OPM, unless assessor received a Grand List filing extension. §12-120
May 1st - Filing deadline to submit Grand List of Tax Exempt Property (Form M-13a) to OPM, unless assessor received a Grand List filing extension. §12-120
May 15th - Circuit Breaker Program application period ends. §12-170aa(f)
May 15th - Elderly Homeowners Freeze Program reapplication period ends. §12-129c
May 15th - Elderly/Totally Disabled Renters' Rebate Program application period begins. Persons seeking a renter's rebate must file an Application for Tax Relief For Elderly and Totally Disabled Persons (Form M-35R) annually, with either the assessor or town agent. §12-170f
May 31st - Assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of April. This requirement does not apply in a revaluation year. §10-261b
JUNE
In general, work on normal administrative duties. The Annual School for Assessors and Boards of Assessment Appeals is held during the first full week of this month.
Property tax bills are mailed to taxpayers who owned taxable property as of the previous October 1st assessment date.
Important dates:
June 1st - Filing deadline to submit Grand List of Taxable Property (Form M-13) to OPM. This deadline applies if the assessor received a Grand List filing extension. §12-120
June 1st - Filing deadline to submit Grand List of Tax Exempt Property (Form M-13a) to OPM. This deadline applies if the assessor received a Grand List filing extension. §12-120
June 1st - Deadline for receipt of Annual Income and Expense Report from owner of income producing property. §12-63c
June 1st - Deadline by which assessor must determine assumed tax liability for cooperative residents who qualify for tax relief under the Circuit Breaker Program. §12-170aa(j)(2)
June 1st - Deadline by which assessor must determine assumed tax liability for cooperative residents who qualify for tax relief under a local-option tax relief program for elderly and totally disabled persons. §12-129n(g)(2)
June 30th - Deadline by which assessor or town agent must file Renter's Program - Assessor/Town Agent's Claim for Elderly and Totally Disabled Renters (Form M-35C) to OPM, for applications accepted between May 15th and May 31st. §12-170f
June 30th - Deadline for Board of Assessment Appeals to make supplemental additions to the Grand List in a town where neither the assessor nor the board received an extension under §12-117. §12-115
June 30th - Assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of May. This requirement does not apply in a revaluation year. §10-261b
June 30th - Deadline for assessor to determine a prorated assessment for new construction completed between October 1st and February 1st, in a town in which neither the assessor nor the Board of Assessment Appeals received an extension to file the Grand List or to complete required duties. For new construction completed on or after February 2nd and on or before September 30th, the determination of a prorated assessment must be accomplished within 90 days of the construction completion date or the date the newly constructed property was used for its intended purpose. §12-53a.
JULY
In general, work on normal administrative duties. Be prepared to field taxpayers' questions regarding bills they have received for motor vehicles they no longer own and to issue Certificates of Correction as necessary.
Important dates:
July 1st - Deadline by which assessor and tax collector must submit Owner's Program - Municipality's Claim for Reimbursement of Revenue Loss (Form M-35B) to OPM. §12-170aa(g)
July 1st - Deadline by which tax collector must submit Totally Disabled Program - Request For Reimbursement (Form M-42B) to OPM. §12-94a
July 1st - Deadline by which tax collector must submit Tax Collector's Annual Report (Form M-1) to OPM. §12-9
July 31st - Deadline by which assessor or town agent must file Renter's Program - Assessor/Town Agent's Claim for Elderly and Totally Disabled Renters (Form M-35C) to OPM, for applications accepted in June. §12-170f
July 31st - Assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of June. This requirement does not apply in a revaluation year. §10-261b
AUGUST
In general, work on normal administrative duties and conduct property inspections as necessary, based on issuance of building permits.
Important dates:
August 1st - Deadline by which assessor must submit Request For Reimbursement Distressed Municipality/Targeted Investment Community Property Tax Exemption (Form M-46) to OPM. §32-9s
August 1st - Deadline by which assessor must submit Additional Veteran's Exemption Program - Request for Reimbursement (Form M-59a) to OPM. §12-81g-3
August 31st - Deadline by which assessor or town agent must submit Renter's Program - Assessor/Town Agent's Claim for Elderly and Totally Disabled Renters (Form M-35C) to OPM, for applications accepted in July. §12-170f
August 31st - Assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of July. This requirement does not apply in a revaluation year. §10-261b
SEPTEMBER
In general, work on normal administrative duties and continue fieldwork. Mail Personal Property Declarations. Mail a Tax Exempt Return to certain organizations if quadrennial filing requirements are applicable (i.e., calendar years 2001, 2005, 2009, etc.).
The Board of Assessment Appeals must hold at least one meeting during this month for the sole purpose of adjudicating motor vehicle assessment appeals. No written appeal request for a motor vehicle assessment appeal is required. A legal notice should be filed in a newspaper having general circulation in the town, stating the date, time and place, of the hearing(s).
Assessors also generally file notices or press releases in newspapers having general circulation in their towns, regarding the requirement that persons file applications for certain property tax relief programs. These include the local-option veteran's exemption, local-option blind exemption, local-option totally disabled person's exemption, local-option solar energy exemptions, and the farm, forest and open space land classification programs.
Important dates:
September 1st - Filing period begins for classification of farm, forest and open space land. §12-107c, §12-107d, and §12-107e
September 15th - Elderly/Totally Disabled Renters' Rebate Program application period ends. §12-170f
September 30th - Deadline for veteran to file proof of honorable discharge with town clerk. §12-93
September 30th - Deadline by which assessor or town agent must submit Renter's Program - Assessor/Town Agent's Claim for Elderly and Totally Disabled Renters (Form M-35C) to OPM, for applications accepted in August. §12-170f
September 30th - Assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of August. This requirement does not apply in a revaluation year. §10-261b
OCTOBER
In general, work on normal administrative duties and begin preparations for completing upcoming Grand List. Complete property transfer updates and updates to maps due to approval of subdivisions, parcel splits, etc.
Assessment increase notices may begin to be issued as of October 2nd. The last day by which such notices can be sent is the tenth calendar day following the signing of the Grand List.
Important dates:
October 1st - Assessment date. §12-62a(a)
October 1st - Deadline for receipt from OPM of a recommended motor vehicle valuation guide(s). §12-72d
October 1st- Local Option for adaptive Motor Vehicles. File date October 1st.
October 1st - Deadline for receipt of Certification of Forestland from State Forester. §12-107d(c)
October 1st - Deadline for receipt of Application for Totally Disabled Person's Property Tax Exemption (Form M-42) from a person seeking a property tax exemption. §12-81(55)
October 1st - Deadline for receipt of Application for Additional Veteran's Exemption (Form M-59) from persons who are required to refile for a benefit under the Additional Veteran's Exemption Program (i.e., veterans or their qualified survivors who filed an application two years ago). §12-81g
October 1st- Enterprise Corridor Zone Exemption Effective on the 2006 Grand List.
October 1st - Deadline for receipt of an application for additional exemption from a person who is totally disabled, in a town that has adopted this local-option property tax exemption program. §12-81i
October 1st - Deadline for receipt of an application for additional exemption from a person who is blind, in a town that has adopted this local-option property tax exemption program. §12-81j
October 1st - Deadline by which assessor must file Tax Relief Reduction -Elderly and Totally Disabled Persons (Form M-35P) together with each individual's Computation of Tax Relief Reduction - Owner's Program (Form M-35G) with OPM. §12-170aa(i)
October 1st - Deadline by which assessor must file Reduction to Freeze Reimbursement (Form M-36P) together with each individual's Computation of Tax Relief Reduction -Freeze Program (Form M-36G) with OPM. §12-129b(d)
October 15th - Deadline by which assessor must post or publish a legal notice informing persons liable to personal property taxation that a declaration must be filed by November 1st. Notice must be posted on town signpost or published in a newspaper having general circulation in the town. §12-40
October 15th - Deadline by which assessor must mail a Personal Property Declaration to each nonresident who is subject to taxation. If identity or address of such a nonresident is discovered after this deadline, the assessor must mail a Personal Property Declaration to the nonresident within 10 days of making such discovery and the nonresident must file a declaration within 15 days of receiving it. §12-43
October 31st - Deadline by which Application for Farm Machinery Exemption must be filed. §12-91
October 31st - Filing period ends for classification of farm, forestland and open space land, in any town that is not implementing a revaluation as of October 1st. §12-107c, §12-107d, and §12-107e
October 31st - Deadline by which assessor or town agent must file Renter's Program - Assessor/Town Agent's Claim for Elderly and Totally Disabled Renters (Form M-35C) with OPM, for applications accepted between September 1st and September 15th. §12-170f
October 31st - Assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of September. This requirement does not apply in a revaluation year. §10-261b
NOVEMBER
In general, work on normal administrative duties, process property tax exemption applications, compile data from Personal Property Declarations and Lessee Reports and begin preparations for upcoming Grand List. Process supplemental motor vehicle list as provided sometime during this month by Department of Motor Vehicles.
Important dates:
November 1st - Manufacturing Machinery & Equipment & Biotechnology Equipment- Supplement M65a. File by November 1st. New 2006 Grand List.
November 1st - Deadline for receipt of Personal Property Declaration, unless a taxpayer receives a filing date extension. §12-42
November 1st - Deadline for receipt of Lessee's Report of Personal Property (AKA Leased, Loaned, Borrowed or Consigned Equipment Report), unless a taxpayer receives a filing date extension under §12-42. §12-57a
November 1st - Deadline for receipt of Application for Manufacturers' Machinery and Equipment Property Tax Exemption (Form M-65), unless a taxpayer receives a filing date extension under §12-81k. If a taxpayer receives a Personal Property Declaration filing date extension under §12-42, the filing date for this application is automatically extended by the same period of time. §12-81(72)
November 1st - Deadline for receipt of Application for Commercial Vehicle Property Tax Exemption (Form M-65MV) unless a taxpayer receives a filing date extension under §12-81k. If a taxpayer receives a Personal Property Declaration filing date extension under §12-42, the filing date for this application is automatically extended by the same period of time. Unless a vehicle owner modifies the vehicle for which an exemption has been granted or registers the vehicle in another town, Form M-65MV must be filed only once. §12-81(74)
November 1st - Deadline for receipt of applications for exemption with respect to active solar energy heating or cooling systems, passive or hybrid solar energy systems, cogeneration systems, Class I Renewable Energy Sources and certain hydropower facilities, in a town that has adopted these local-option property tax exemption programs. §12-81(56), (57), (62) and (63)
November 1st - Filing deadline for receipt of Distressed Municipality/Urban Jobs Program - Annual Renewal Certificate (Form M-55) from a taxpayer having an Eligibility Certificate from the Department of Economic and Community Development who is seeking a property tax exemption. §12-81(59), (60) and (70)
November 1st - Quadrennial filing deadline for receipt of Tax Exempt Return unless an extension is granted under §12-87a. This requirement applies in calendar years 2001, 2005, 2009, etc. §12-81(7), (10) and (11)
November 1st - Filing deadline for receipt of Supplemental Tax Exempt Return, unless an extension is granted under §12-87a. This requirement applies when certain organizations having been granted a property tax exemption acquire property after filing a Tax Exempt Return. §12-81(7), (10) and (11)
November 30th - Assessor must provide the town clerk with a certification regarding property classified as farm, forest or open space land, under §12-107c, §12-107d and §12-107f. Said certification is required to include the date of the initial classification of the property and the obligation to pay the additional conveyance tax under §12-504a or §12-504b. §12-504f
DECEMBER
In general, continue work on normal administrative duties in preparation of completing the upcoming Grand List. During this month, motor vehicles that are not included in the recommended valuation guide issued by OPM in conjunction with CAAO must be priced.
Important dates:
December 1st - Department of Motor Vehicles provides a list of registered motor vehicles and their owners. §14-163
December 15th - Last day for a taxpayer who received a filing date extension under §12-42 to file a Personal Property Declaration or a Lessee's Report of Personal Property (AKA Leased, Loaned, Borrowed or Consigned Equipment Report). §12-42
December 15th - Last day for a taxpayer who received a filing date extension under §12-81k to file any of the following exemption applications: Application for Manufacturers' Machinery and Equipment Property Tax Exemption (Form M-65), Application for Commercial Vehicle Property Tax Exemption (Form M-65MV) or Distressed Municipality/Urban Jobs Program - Annual Renewal Certificate (Form M-55). §12-81(59), (60), (70), (72) and (74)
December 31st - Deadline for receipt of a written application for the exemption of one passenger motor vehicle from an active duty serviceman who is stationed outside of Connecticut. Any such application is for the prior assessment year. §12-81(53)
December 31st - Filing period ends for classification of farm, forestland and open space land, in any town that is implementing a revaluation as of October 1st. §12-107c, §12-107d, and §12-107e
December 31st - Assessor and town clerk must submit a Property Assessment Sales Data Report (Form M-45) to OPM, for each sale that occurred during the month of October. This requirement does not apply in a revaluation year. §10-261b