Research guides prepared by the Connecticut Judicial Branch law librarians:
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
Executive Orders Extending Property Tax Relief Programs for
Veterans, Older Adults, and Individuals With Disabilities by
Executive Orders 2021-R-0056
Brief: Motor Vehicle Mill Rate Cap 2020-R-0266
Municipal Rainy Day Funds 2020-R-0227
Vehicle Tax Exemption for Active Duty Service Members 2020-R-0220
Backgrounder: Veterans' Property Tax Exemptions 2020-R-0205
Waiving Interest on Delinquent Property Taxes 2018-R-0219
Backgrounder: Real Estate Conveyance Tax 2017-R-0107
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
Option Property Tax Relief Programs 2012-R-0236
Tax Collections 2010-R-0095 [See C.G.S.
Sec. 12-163 for
Taxing Districts 2011-R-0347
Personal Property Tax [Re: Non-Profits] 2010-R-0286
Tax Collection Statute of Limitations 2008-R-0643 [See
Sec. 12-146 for updated statute]
Marshals and Selling Residential Real Estate for Delinquent Taxes 2008-R-0518
Connecticut Office of Policy Management:
Connecticut General Statutes
Chapter 98 Municipal Powers
Property Tax Assessment
Notice requiring declaration of personal property.
Filing of declaration.
Property of nonresidents.
Personal property subject to tax. Computer software not subject to tax.
Determination of situs of motor vehicles and snowmobiles for tax purposes.
Taxation of motor vehicles not registered on the assessment date. Assessment
procedure. Tax due date.
Motor vehicle mill rate.
Local Levy and
Collection of Taxes
Uniform city-wide mill rate for taxation of motor vehicles.
Form and tax warrant.
Execution of tax warrant. Collection by successor of collector.
Collection of taxes: Definitions.
Delinquent tax or installment. Interest. Waiver of interest.
Method of selling real estate for taxes.
Collection by suit.
Jeopardy collection of taxes. Written notice.
Tax uncollectible after fifteen years. Interest on improvement liens.
Municipal Tax Liens
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.
Commissioner to provide lists of motor vehicle and snowmobile owners to town
assessors. Disclosure by assessor or tax collector prohibited.
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