Connecticut Judicial Branch Law Libraries   Books
 

   
Ask a Librarian

Connecticut Law About Municipal Taxes

These links connect to resources available and are provided with the understanding
that they represent only a starting point for research.

This web page has many external links to valuable resources. Please view our Linkage Policy for more information.

See Also: Law About Property Tax Appeals and Law About Elderly Tax Credits

Research Guides and Information

  

Connecticut Public Acts

Research guides prepared by the Connecticut Judicial Branch law librarians:

  • Collection of Delinquent Property Taxes in Connecticut

  • Municipal Tax Sales (Extra-Judicial)

  • Property Tax Appeals (Municipal) - Law About Property Tax Appeals

OLR Research Reports - Office of Legislative Research:

  • Local Option Property Tax Relief Programs for Homeowners - 2026-R-0001

  • Grace Period for Property Taxes - 2025-R-0162

  • Municipal-Option Property Tax Exemptions for Veterans - 2025-R-0131

  • Waiving Interest on Delinquent Property Taxes - 2025-R-0010

  • Updated: Fixed Property Tax Assessments Under CGS 12-65b - 2024-R-0103

  • Mandatory Property Tax Relief for Homeowners - 2024-R-0126

  • Local Option Property Tax Relief Programs for Homeowners - 2024-R-0118

  • 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

  • State Grants to Municipalities - 2021-R-0183

  • 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 - 2010-R-028 [Re: Non-profits]

  • 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

  • Waiver of Taxes or Delinquent Interest

  • Correcting Clerical Mistakes and Obtaining Tax Refunds

  • Real Estate

  • Personal Property

  • Motor Vehicles

  • Property Tax Exemptions, Abatements and Credits

 

  • 2025 Acts Affecting Taxes

  • 2024 Acts Affecting Taxes

  • 2023 Acts Affecting Taxes

  • 2022 Acts Affecting Taxes

  • 2021 Acts Affecting Taxes

Connecticut General Statutes

Selected Statutes:

Chapter 98. Municipal Powers

  • Sec. 7-148 . 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 Vehcicles

  • 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.

Click on the following link to search the full-text of the statutes: https://search.cga.state.ct.us/r/statute/dtsearch_form.asp

 Connecticut Law by Subject