TAX COLLECTOR DEFINITIONS

Tax Collector


DEFINITIONS
These Definitions are for informational purposes only and are subject to change

Collection Agency

All motor vehicle tax bills that are more than 1 year delinquent may be sent to a collection agency for processing. Collection fees of 15% are added to the outstanding amount due.

All personal property tax bills that are more than 1 year delinquent may be sent to a collection agency for processing. Collection fees of 15% are added to the outstanding amount due.  UCC-1 Liens will be filed with the State of Connection and/or Revocation of Municipal and District Health Department Permits may be revoked for Failure to Pay Personal Property taxes. (Connecticut State Statute 12-146a)

Taxpayers owing more than $5,000 in past due Real Estate, water & sewer bills, or more than two years worth of taxes, are turned over to the Town Attorney for collection.

Delinquent Notice

Taxpayers whose current fiscal year bill is delinquent, will receive a Delinquent Notice upon expiration of grace period.

Demand

Taxpayers who have both current or prior fiscal year tax bills due may be sent a Tax Collector’s Demand. This legal instrument (state statute 12-155) informs the tax payer of the legal action that may be taken to collect the delinquent tax.

Demands may also be sent for checks that are returned.

Lien

Taxpayers whose current fiscal year real estate tax bill is delinquent, will receive an Intent to Lien Notice in April. The lien (state statute 12-175) which secures the payment of tax plus interest is filed with the Town Clerk after notice date has gone by.

Tax Bills

Tax bills are mailed once a year. Connecticut levies a tax on motor vehicles. The regular motor vehicle tax bill first payment is due in July and the second payment is due in January. The period covered by the taxes is for the prior October 1 to the current September 30. There is also a supplemental motor vehicle tax bill. This bill is mailed in December of the current fiscal year. They become due in January but the period covered by the taxes are from the time you purchased the vehicle to the current September 30. If you transferred the plates from another vehicle, the total tax on the other vehicle must be paid in full, because you are given credit on the Supplemental new vehicle Tax Bill for having paid that tax.

Connecticut levies a tax on equipment used to operate a business. The personal property tax bill first payment is due in July and the second payment is due in January. The period covered by the taxes is for the prior October 1 to the current September 30. Personal property Tax Bills are not prorated.

Connecticut levies a tax on real estate. The real estate tax bill first payment is due in July and the second payment is due in January. The period covered by the bill is July 1 through June 30.

Warrant

There are two types of Tax Warrants. The first (state statute 12-130) commands the Tax Collector to collect all taxes that are due for the current fiscal year. It also stipulates the legal action that may be taken to collect the taxes. The second (state statute 12-162) is called an Alias Tax Warrant and it gives a State Marshall or constable the same authority as the tax collector concerning the collection of taxes. The State Marshall or constable charge the tax payer for collection of the taxes.