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Main Number: 203-594-3022
Fax Number: 203-594-3122 

Monday - Friday    8:30am - 4:30pm

What guidelines must the assessor follow?
Connecticut General Statutes (primarily Title 12) and the relevant case law (which assists in interpreting these statutes) govern assessment procedures and practices. In addition, the State of Connecticut Office of Policy & Management, Intergovernmental Policy Division, prescribes regulations and issues administrative pronouncements dealing with the administration of statutes related to assessment practices.

What is the fair market value and who determines it?
Fair market value is a legal term defined by the courts as the probable price which a property would bring on the open market, given prudent, knowledgeable and willing buyers and sellers. Fair market value is the standard by which the fairness of all assessments are judged.

It is the buyer and seller of real estate that determine the fair market value of real estate.It is the appraiser or assessor's job to analyze real estate transactions that occur within a community and determine the factors that lead to the final sale prices. Information developed through the analysis of these sales is used by appraisers and assessors to develop mathematical models that are utilized in estimating the market values of all properties in a community. Some of the typical factors that are used by an appraiser in estimating market values include location, condition, age, size and quality of improvements.

What is an assessment?
An assessment is the value at which a property is included in the Grand List, and is the basis upon which the property tax levy is distributed among the property owners in a community. In order to determine the tax liability of a particular property, the property assessment is multiplied by the municipality's mill rate.

In Connecticut, an assessment is equal to 70% of the fair market value as established by the municipal Assessor. For motor vehicles and business personal property, this assessment is recalculated annually as of October 1st. Real estate assessments are established during the town-wide revaluations, which are performed on a periodic schedule, established by State Law.

How is the tax rate established?
The tax rate, or mill rate, is established annually by the elected Town Council through the adoption of the town's budget. This process of establishing the tax rate begins during the month of December and concludes with the adoption of the town budget and mill rate prior to the issuance of the tax bills in July.

The simplified formula for determining the mill rate is the Town Levy divided by the Taxable Grand List. The Town Levy (also referred to as the Grand Levy) is simply the amount of money the Town needs to generate through the property tax in order to provide town services. The Taxable Grand List is the total of all non-exempt assessments for all real estate, motor vehicles, and personal property located within the Town's boundaries.

How can I determine if my assessment is fair?
In order to judge the fairness of your assessment, two questions should be asked. First, does the assessment represent 70% of the probable selling price as of the date of the assessment? Secondly, is my assessment similar to comparable properties in Town?

The Assessor's Office maintains information that will help you answer these questions. A list of properties that have sold and lists of assessments of all properties in Town can be reviewed in the Assessor's Office.

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What do I own that is subject to taxes?
Three types of property are assessed and subject to taxes: Real Estate, Motor Vehicle, and Personal Property. Any land or buildings you own are considered real estate. Registered motorized or unmotorized vehicles, including cars, trucks, trailers and motorcycles, are considered motor vehicles for tax purposes. Personal property is a general category which includes business equipment, machinery, furniture and fixtures either owned or leased by business. Unregistered motor vehicles are also taxed as personal property.

When are Taxes Due?
Real Estate - Due semi-annually - July 1 and January l
Motor Vehicle Taxes - Due annually - July 1 (vehicles registered as of October 1)
Supplemental Motor Vehicle Taxes - Due annually - January 1 (vehicles registered from October 2 through the following July 31
Personal Property Taxes - Due annually - July l (on businesses in New Canaan on October 1)

What is New Canaan's mill rate for the List Year 2005?
14.044 mills ($14.044 for each $1,000 of assessed value)
Sewer taxing district is 0.633 mills ($0.633 for each $1,000 of assessed value)

How is the tax (mill) rate established?
The Grand Levy is the amount of revenue in the Annual Town Budget, which must be raised by the property tax. The balance required is received from fees, state and federal assistance and miscellaneous revenue. The Grand List is a listing of all taxable properties located within the Town on October 1 of the Grand List year. The property tax rate is expressed in mills or thousandths of a dollar. A tax rate (mill rate) of 14.044 mills is equivalent to $14.044 of taxes per $1,000 of assessed value. The tax rate is determined by dividing the Grand Levy by the Grand List.

When does my tax bill become delinquent?
Taxes must be paid within one month of the due date to avoid penalty interest. Delinquent taxes are subject to interest at the rate of 18% per year (1 1/2% per month, $2.00 minimum), or any part thereof, from the original due date of the tax.

What if I am delinquent on my real estate taxes?
The tax office sends out a "Delinquent Tax statement" after each installment as a reminder. In addition, before the end of each fiscal year, real estate liens are filed against all properties on which there is a delinquent real estate tax. At least thirty days prior to the filing of these liens, a notice of intent to lien is sent to each delinquent taxpayer. If payment is not made, a lien is filed with the Town Clerk's office. There is a $24.00 charge to release each lien, regardless of the delinquent amount due. At the time of payment, all interest, taxes and fees must be paid before the lien can be released.

Can the Tax Collector waive interest?
No. Per State Statute 12-146, a tax collector does not have the authority to waive interest due on a delinquent tax.

How may payments be made?
You may pay taxes by mail, in person, via on-line or pay-by-phone banking or by credit card on the Internet. By mail:

Payments made in July or January may be mailed to:
Town of New Canaan
P.O. Box 5101
Stamford, CT 06904-5101

Delinquent payments may be mailed to:
Tax Collector
P.O. Box 505
New Canaan, CT 06840-0505

In person:
Payments may be delivered to the Tax Collector's office in Town Hall, 77 Main Street during regular office hours (Monday-Friday 8:30 a.m.- 4:30 p.m.)

Make sure you allow enough time when paying your tax bills on-line. Most banks generate payments using processing centers in other parts of the country. IMPORTANT! Each tax bill has a unique list number or account. You must establish a new vendor for each tax bill!

By credit card on the Internet:
You may pay by credit card on the Internet at  www.officialpayments.com. The Town's jurisdiction code is 1731 for credit card payments.

A significant convenience fee will be charged by the vendor, Official Payments Corp., for credit card payments.

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