Tax Collector Definitions

These definitions are for informational purposes only and are subject to change.

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

Taxpayers owing more than $5,000 in past due real estate, water and/or sewer bills, OR more than two years worth of taxes, may be turned over to the Town Attorney for collection.  

Pursuant to Connecticut State Statute Section 12-155, if any person fails to pay any tax within thirty (30) days after the due date, the Collector shall make a personal demand for payment.  Please note that the term 'DEMAND' is prescribed by state statute, and is not meant to imply rudeness towards you as a taxpayer.  

Demands may be issued for any of the following:

A taxpayer, whose current fiscal year real estate tax bill is delinquent, may receive an Intent to Lien Notice in April. The lien, pursuant to CGS§ 12-175, which functions to secure the payment of tax, plus interest, is filed with the Town Clerk after the notice date expires. Properties that are lien also incur a $24 lien fee.

Water and/or Sewer accounts that are past due as of June 2nd may receive an Intent to Lien Notice in June. A Lien will be filed in the Town Clerk's Land Records for each account past due and a fee of $24 will become due for each lien that is filed.

Payments are posted to a taxpayer's account as per the postmark date, pursuant to CGS§12-146. In the event that there is no postmark date (i.e. electronic banking checks), the payment will be posted as of the date the check is received. Please allow ample time for mailing of electronic checks to avoid interest charges from becoming due.

Per CGS§12-146:  "No tax or installment thereof shall be construed to be delinquent under the provisions of this section if the envelope containing the amount due as such tax or installment, as received by the tax collector of the municipality to which such tax is payable, bears a postmark showing a date within the time allowed by statute for the payment of such tax or installment."

Tax bills are mailed once a year.

MOTOR VEHICLE TAXES:  Connecticut levies a tax on motor vehicles. The regular Motor Vehicle Tax bill first payment is due on July 1st. The period covered by the taxes is for the prior October 1st to the current September 30th. (For example:  Motor Vehicle Tax Bill due July 1, 2019 is for the period covering October 1, 2018 through September 30, 2019).   Additionally, there is also a supplemental motor vehicle tax bill. This bill is mailed in December of the current fiscal year, becoming due on January 1st.  The supplemental motor vehicle tax bill  is for the period of time from the date that you registered the vehicle to the current September 30th.   If plates are transferred to another vehicle, the total tax on the previous vehicle must be paid in full.  A credit is reflected on the supplemental tax bill.

PERSONAL PROPERTY TAXES:  Connecticut levies a tax on equipment used to operate a business. The Personal Property tax bill first payment is due on July 1st.  The second payment is due on January 1st. The period covered by the taxes is for the prior October 1st to the current September 30th. Personal property tax bills are not prorated. **Note: Any Personal Property Declaration filing that is not returned to the Assessor by the State mandated filing date shall incur a 25% penalty per year until a new Declaration of Property is filed.**

REAL ESTATE TAXES:  Connecticut levies a tax on real estate. The real estate tax bill is due July1st, payable in two installments with the first installment due on July 1st and the second installment due January 1st.  Real estate taxes, due in July, covers the period from July 1st through June 30th.  A three-part bill is sent out by the Collector of Revenue in July (Taxpayer Copy, 1st Installment Due Stub, and 2nd Installment Due Stub).  Please note that no second billing is sent out for the January payment.  

There are two types of Tax Warrants. A Tax Warrant, as defined in CGS§ 12-130, commands the Collector of Revenue 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. An Alias Tax Warrant, as defined in CGS§ 12-162, provides a State Marshall or Constable the same authority as the Collector of Revenuer relative to the collection of taxes.