Tax Collection & Delinquency
Connecticut Tax Collection
- Municipal Tax Assessors and Tax Collectors are bound by the Connecticut General State Statutes. The statutes that apply to tax assessing and collecting can be found in Volume 4, Section 12 of the State Statutes.
- By state law, municipal property taxes are an ad valorum tax. This means that the taxes are based upon the value of the property. Currently, state statutes require Assessors to assess property at 70% of the market value. Real estate is assessed at 70% of the market value as of the last state-mandated town-wide revaluation.
- An important factor when determining your tax bill is the town budget. Each year, you have the opportunity to vote for the town budget — this includes the General Government budget, which pays for police, public works, the library, park and recreations, elderly services and municipal offices; the board of education budget, and the bonded debt budget, which covers large expenditures voted on and approved by townspeople. Once the budget is passed by the townspeople, the Board of Finance computes the mill rate.
- A mill rate represents 1/1000th of a dollar.
- It is important to remember that municipalities are run with transparency and accountability to its citizens. The tax office must treat every taxpayer fairly and equitably. Our offices are open to the public and our staff is available to answer any questions you may have about your tax bill.
- The citizens of this town have certain responsibilities as well. If you are a business owner in town, you must, by law, report your assets in a Personal Property Declaration each year so that they may be assessed properly. If you sell personal property or cancel motor vehicle registrations, it is your responsibility to notify the town in a timely manner.
Delinquent Taxes
- Interest on delinquent taxes accrues at the rate of 1.5% per month, starting at the original due date.
- Connecticut State Statutes 12-145 and 12-146 govern delinquent tax collection. Tax collectors do not have authority to waive interest for any reason.
- All delinquent motor vehicle bills must be paid by cash or certified bank check to obtain an immediate DMV release for registration.
- Delinquent motor vehicle taxes paid by personal checks will take 10 days for a DMV release.
- Credit card payments are processed by Point & Pay and can be made online. An additional fee applies. By state law, oldest bills must be paid first.
- Delinquent taxes may be, but not limited to, collection proceedings such as tax sales, foreclosure, State Marshal or collection agency.
- See Tax Collector Office Policies for a detailed collection enforcement timeline. The tax office reserves the right to modify the process to utilize other means authorized under Connecticut General Statutes.
- Failure to receive a bill does not relieve or excuse the obligation of the bill due. Please mail checks payable to: Tax Collector, Town of East Windsor, 11 Rye Street, Broad Brook, CT 06016.