• Collection of Delinquent Property Taxes in Connecticut

• Municipal Tax Sales (Extra-Judicial)

• Property Tax Appeals (Municipal) - More information

Office of Legislative Research Reports:
Office of Legislative Research reports summarize and analyze the law in effect on the date of each reports publication. Current law may be different from what is discussed in the reports.

• Mandatory Property Tax Relief for Homeowners - 2024-R-0126
  This report updates OLR Report 2021-R-0172.

• Local Option Property Tax Relief Programs for Homeowners - 2024-R-0118
  This report updates OLR Report 2021-R-0173.

• Special Taxing Districts Created Through the Statutory Process - 2023-R-0245

• Veterans' Property Tax Exemptions - 2023-R-0175

• Refunding Property Tax Overpayments - 2022-R-0194

• Issue Brief: Motor Vehicle Mill Rate Cap - 2022-R-0217

• Fixed Property Tax Assessments Under CGS 12-65b - 2022-R-0002

• State Grants to Municipalities - 2021-R-0183

• Waiving Interest on Delinquent Property Taxes - 2021-R-0151

• Executive Orders Extending Property Tax Relief Programs for Veterans, Older Adults, and Individuals With Disabilities - 2021-R-0056

• Municipal Rainy Day Funds - 2020-R-0227

• Motor Vehicle Tax Exemption for Active Duty Service Members - 2020-R-0220

• Real Estate Conveyance Tax - 2020-R-0020

• Schedule for Paying Property Taxes - 2017-R-0235

• Municipal Authorization to Tax Property - 2014-R-0037

• Update: Evasion of Property Taxes on Motor Vehicles - 2014-R-0285

• Jeopardy Tax Collections - 2010-R-0095 [See C.G.S. Sec. 12-163 for updated statute]

• Municipal Personal Property Tax [Re: Non-Profits] - 2010-R-0286

• Property Tax Collection Statute of Limitations - 2008-R-0643 [See C.G.S. Sec. 12-146 for updated statute]

• State Marshals and Selling Residential Real Estate for Delinquent Taxes - 2008-R-0518

Connecticut Office of Policy Management:

• Statutes Governing Property Assessment and Taxation

• Connecticut's Property Tax Framework

• Wavier of Taxes or Delinquent Interest

• Correcting Clerical Mistakes and Obtaining Tax Refunds

• Real Estate

• Personal Property

• Motor Vehicles

• Property Tax Exemptions, Abatements and Credits

• 2023 Acts Affecting Taxes (Office of Legislative Research)

• 2022 Acts Affecting Taxes (Office of Legislative Research)

• 2021 Acts Affecting Taxes (Office of Legislative Research)

• 2019 Acts Affecting Taxes (Office of Legislative Research)

Selected statutes:

Chapter 98  Municipal Powers

• Sec. 7-148 (c)(2)(B). Scope of municipal powers.

Chapter 203 Property Tax Assessment

• Sec. 12-40. Notice requiring declaration of personal property.

• Sec. 12-41. Filing of declaration.

• Sec. 12-43. Property of nonresidents.

• Sec. 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes. 

• Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax due date. 

• Sec. 12-71e. Motor vehicle mill rate.

Chapter 204 Local Levy and Collection of Taxes

• Sec. 12-122a. Uniform city-wide mill rate for taxation of motor vehicles.

• Sec. 12-132. Form and tax warrant.

• Sec. 12-135. Execution of tax warrant. Collection by successor of collector.   

• Sec. 12-141. Collection of taxes: Definitions.

• Sec. 12-146. Delinquent tax or installment. Interest. Waiver of interest.

• Sec. 12-157.  Method of selling real estate for taxes.

• Sec. 12-161. Collection by suit.

• Sec. 12-163. Jeopardy collection of taxes. Written notice.

• Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens.

Chapter 205 Municipal Tax Liens

• Sec. 12-172. Tax liens; precedence; enforcement.

• Sec. 12-181. Foreclosure of tax liens.

• Sec. 12-182. Summary foreclosure of tax liens.

• Sec. 12-195a. Personal property tax liens: Definitions.

• Sec. 12-195b. Perfection. Priority.

Chapter 246 Motor Vehicles

• Sec. 14-33. Renewal of registration denied for failure to pay motor vehicle property tax or fines for parking violations. Collection of delinquent property tax by commissioner. Issuance of temporary registrations by city, town, borough, or other taxing district.

• Sec. 14-163. Commissioner to provide lists of motor vehicle and snowmobile owners to town assessors. Disclosure by assessor or tax collector prohibited.