CONNECTICUT

State Characteristics
Assessment Ratio: 70% revaluation cycle: every 5 years
Assessment Year: 10/1-9/30
Fiscal Tax Year: 7/1-6/30
Valuation Authority: City or Town
Collection Authority: City or Town
Level One Appeal Name: Board of Assessment Appeals
RE Rendition Required: If requested
PP Rendition Required: Yes
Consultant Certification or Licensing: Not required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Oct 1
Tax Returns Due: June 1                              I&E returns due if requested by Assessor, 10% penalty for failure to file timely
Appeal Deadline: Feb 20              Town can ask for extension until Mar 20
Tax Bills Issued: July
Tax Bills Due: Aug 1 (1st half installment), Feb 1 (2nd half installment)
Value Notices Issued: Jan           Assessment increase notices mailed by February 1

Key Tax Dates – Personal Property
Assessment Date: Oct 1
Tax Returns Due: Nov 1                Inventory exempt; 20% penalty for late filing or failure to file
Tax Bills Issued: July
Tax Bills Due: Aug 1 (1st half installment), Feb 1 (2nd half installment)
Value Notices Issued: Jan            Assessment increase notices mailed by February 1

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.