Property taxes in Connecticut are set town by town: each of the state’s 169 municipalities picks its own mill rate, applies it to 70 percent of your home’s fair market value, and sends the bill. There is no county government layer, so schools, roads, and police are all funded locally. That means two houses worth the same amount can owe very different taxes depending on which side of a town line they sit on, and a full CT property tax by town comparison comes down to two numbers for each place: the mill rate and whether a special taxing district adds more on top.
How Mill Rates Work
A mill rate is the tax charged per $1,000 of assessed value. One mill is one dollar per thousand, so a 35-mill town charges $35 for every $1,000 of assessed value. Each year the local Board of Finance or Town Council figures out how much revenue the town needs, subtracts state and federal aid and other income, and divides the remaining shortfall by the total assessed value of all taxable property in town. Multiply that quotient by 1,000 and you have the new mill rate, which residents then vote on at a town meeting.1State of Connecticut Office of Policy and Management. Mill Rates
Rates across the 169 towns run from the low teens to above 50. A town with a large commercial or industrial base can spread its costs over more property and keep the residential rate down. A bedroom community that funds itself almost entirely from houses tends to sit at the higher end.
The 70 Percent Assessment Rule
Every town uses the same assessment ratio: 70 percent of fair market value. A house that would sell for $400,000 is assessed at $280,000. This applies to residential, commercial, and industrial property in all 169 towns.2Justia Law. Connecticut Code 12-62a – Uniform Assessment Date and Rate
Because the ratio is fixed statewide, the real variable when you compare towns is the mill rate, not the assessment method. Two towns will assess the same house identically; the one with the higher mill rate charges more.
Calculating Your Tax Bill
The formula is short. Multiply assessed value by the mill rate, then divide by 1,000.1State of Connecticut Office of Policy and Management. Mill Rates For a home with a fair market value of $300,000 in a town with a 35-mill rate:
- Assessed value: $300,000 × 0.70 = $210,000
- Annual tax: $210,000 × 35 ÷ 1,000 = $7,350
The same house in a 20-mill town owes $4,200. The $3,150 gap is why the town you pick matters as much as the price you pay. If the property is inside a special taxing district, add that district’s mill rate to the town rate before running the calculation.
Special Taxing Districts
Some Connecticut properties owe more than the town rate. Fire districts are the most common, but sewer, lighting, and other service districts work the same way: they hold their own budget meeting, adopt their own mill rate, and layer it on top of the town rate. Your assessed value doesn’t change, but the combined rate does.3State of Connecticut Office of Policy and Management. Best Practices and Guidelines for CT Special Taxing Districts
Middletown shows how much this can matter within a single city. The City Fire District adds 7.20 mills to the base city rate of 31.70, for a combined 38.90. The South Fire District adds 5.311. The Westfield Fire District adds only 1.987. Neighbors a few blocks apart can face combined rates that differ by more than five mills.4Middletown, CT. Mill Rates
Not every town has these districts, and some fold the charge into the main tax bill while others bill separately. Before you commit to a property, ask whether it falls inside a district.
Revaluation Cycles
Assessed values don’t stay frozen. State law requires every town to complete a full revaluation at least once every five years, on a schedule set by the Secretary of the Office of Policy and Management. Every parcel of improved real property must also be physically inspected at least once every ten assessment years. In the years between physical inspections, towns run statistical revaluations using recent sales data.5Justia Law. Connecticut Code 12-62 – Revaluation of Real Property
Revaluation years are where bills swing. If your town hasn’t revalued in five years and prices have jumped, the next revaluation can push your assessed value up sharply even if the mill rate drops to offset some of the increase. A softer market can do the reverse, cutting assessments while the mill rate rises. When you look up your town’s rate, look up its most recent revaluation year too.
Finding Your Town’s Rate and Assessed Value
The Office of Policy and Management publishes current and historical mill rates for all 169 municipalities. Data from fiscal year 2014 forward is on the state’s open data portal, and OPM’s site carries rates going back to 1992.1State of Connecticut Office of Policy and Management. Mill Rates Looking at several years for one town shows whether its rate has been climbing, holding, or drifting down.
For your specific property, start with your town assessor’s office or its online lookup tool. The assessed value comes from the grand list, which is the town’s official record of taxable property as of October 1 each year.6Connecticut Office of Policy and Management. Total Grand List by Town Combine that number with the current mill rate, add any district rate, and you have the bill.
When Bills Are Due and What Happens if You’re Late
Each town’s legislative body decides whether taxes are paid in one lump sum, two semiannual installments, or four quarterly installments. Most towns use two installments, with the first due July 1 and the second due January 1, but those dates are set locally.7Justia Law. Connecticut Code 12-145 – Notice to Pay Taxes The fiscal year runs July 1 through June 30, and the last installment must come due at least 45 days before it ends.
State law gives a 30-day grace period. A tax due July 1 can be paid through August 1 without penalty. Pay on August 2 and interest applies retroactively from July 1.8State of Connecticut Office of Policy and Management. Statutes Governing Property Assessment and Taxation
Once the grace period ends, interest runs at 1.5 percent per month or any fraction of a month, from the original due date. That works out to 18 percent a year. A July 1 bill unpaid through the end of August owes interest for both July and August, so 3 percent on top of the tax. Tax collectors have almost no authority to waive this interest; the only exception is a delinquency caused by an error from the assessor or tax collector, and even then the town’s legislative body must approve the waiver.7Justia Law. Connecticut Code 12-145 – Notice to Pay Taxes Unpaid taxes also become a lien on the property, which the town can enforce by levy and sale.9Justia Law. Connecticut Code 12-172 – Tax Liens
Exemptions and Credits That Lower the Bill
Several programs reduce what qualifying residents owe. Most require an application through the town assessor’s office.
Elderly and Disabled Homeowner Credit
Homeowners 65 or older, or permanently and totally disabled, can qualify for a state tax credit that comes directly off the property tax bill. For the 2026 program year, income limits are $46,300 for a single person and $56,500 for a married couple, with all income counted, including Social Security. Maximum credits are $1,000 for single filers and $1,250 for married couples. You must own and live in the home.10New Haven, CT. 2026 Senior and Disabled Homeowners Tax Relief
Veteran Exemptions
Wartime veterans who are Connecticut residents get a base $1,000 exemption off their assessed value. Qualifying requires at least 90 days of wartime service and filing a DD-214 with the town clerk. Additional state and local exemptions can double the base or provide a percentage reduction on the net assessment, depending on income. Veterans with a 100 percent service-connected disability rating get a separate, more generous exemption and must file annually with VA documentation.
Disability and Blindness Exemptions
Property owners who are permanently and totally disabled qualify for a $1,000 exemption from assessed value, with no income or asset limits. Legally blind owners receive a $3,000 exemption. Both require documentation filed with the town assessor before October 1 of the year prior to application. Many towns offer additional local exemptions on top of these state minimums.
Appealing an Assessment You Think Is Too High
If your assessed value looks too high, the first stop is your town’s Board of Assessment Appeals. Written appeals are due by February 20, or March 20 if the assessor received a filing extension.11Justia Law. Connecticut Code 12-111 – Appeals to Board of Assessment Appeals Bring comparable sales, an independent appraisal, photos showing the assessor’s records are wrong, or evidence of structural problems. An appraiser is helpful but not required at this stage.
If the board doesn’t resolve it, you can appeal to Connecticut Superior Court within two months of the board’s decision. There the burden shifts to you to prove the assessment exceeds fair market value, and that usually means expert appraiser testimony. If the court finds the appeal was brought without probable cause, it can impose double or triple costs against you, so a weak appeal carries real financial risk.12Justia Law. Connecticut Code 12-117a – Appeals From Assessment of Real Property