The Taxpayer's Guide to Assessing and Property Taxes (FAQs)

Introduction

As a taxpayer, you may have questions about your taxes and how they are determined. These FAQs (Frequently Asked Questions) should help answer some of those questions. More detailed information concerning specific assessment and tax questions can be obtained by contacting the Assessors Office or the Collector of Revenue at the Audrey Beck Building (Town Hall).

• What Types of PropeSubject to Local Property Taxes?
• How is the Value of My Property Arrived At?
• What if I No Longer Have a Motor Vehicle, Yet Receive a Tax Bill?
• How is the Tax Rate Established?
• What If I Feel My Property Assessment Is Not Accurate?
• Could I be Eligible for Any Exemptions?
• Are There Any Tax Relief Programs for Senior Citizens?
• When Should I Expect My Tax Bill?
• When Would My Payment Be Considered Late?
• What Is the Best Way to Make Payment?

What Types of Property Are Subject to Local Property Taxes?

A: Three classes of property are assessed and subject to local property taxation: Real Estate, Personal Property, and Motor Vehicles.

Personal Property is primarily business equipment, commercial furniture and fixtures, and unregistered Motor Vehicles.

Registered Motor Vehicles are listed with the Department of Motor Vehicles. These vehicles are coded by tax town and the Assessor is provided a list of registered vehicles annually.

How is the Value of My Property Arrived At?

A: State Law requires that all property subject to local taxation be assessed at fair market value. Real Estate is assessed at 70% of fair market value as of October 1, 2004, the date of the last completed revaluation.

Personal Property and Motor Vehicles are assessed at 70% of their true and present market value.

What if I No Longer Have a Motor Vehicle, Yet Receive a Tax Bill?

A: The motor vehicle tax bill you will receive in July of each year is based upon the registration of that vehicle as of October 1 of the previous year. If the plate was transferred to another vehicle, pay the tax bill as though you still have the vehicle. The registration will follow the plate and you will receive credit towards the replacement vehicle on the Supplemental tax bill in January. (Any vehicle registered for the first time between October 1st and July 31st will be assessed on the pro-rated Supplemental Motor Vehicle list. Tax bills for these vehicles are due on January 1st.

If your motor vehicle was sold, destroyed, stolen, or registered out of state prior to September 1, and not replaced with another vehicle, your tax bill may be pro-rated if proper proof is provided to the Assessor. This proof can be in the form of a bill of sale, and insurance report specifying the vehicle was either destroyed, stolen and not recovered, or sold, or a copy of an out of state registration. A receipt for the return of the plate to the Connecticut DMV alone is not enough; the vehicle must no longer be in your possession. Non-registered vehicles are taxable and must be declared as personal property each October. All proof must indicate that the change in your vehicle status occurred no later than September 1 in order for any pro-ration to be initiated.

Please see this list for additional valid documentation.

In lieu of mailing or bringing in person such documentation, you may also fax the Assessor's Office at 860.429.7785.

How is the Tax Rate Established?

A: The property tax rate is expressed in mills, or thousandths of a dollar. A tax rate (mill rate) of 23.87 mills is equivalent to $23.87 per $1,000 of net assessed value.

What If I Feel My Property Assessment Is Not Accurate?

A: If you think your property assessment is not accurate, as a taxpayer, you have the right to request a review by the Assessor. If after a review of your assessment by the Assessor you still feel the determined value is not accurate you may appeal to the Board of Assessment Appeal. The appeals board meets annually in March, and once during the month of September specifically to address motor vehicle assessment appeals. Applications for appeals to be heard in March must be completed and received by February 20th each year.

Could I be Eligible for Any Exemptions?

A: You may be eligible for one or more of the following exemptions:

• Veterans having served during a time of conflict
• Spouse of a deceased veteran
• Blind
• Totally disabled
• Farm or forest land classifications
• Farmers/Merchants
• Ambulatory Motor Vehicles
• Soldiers and Sailors Act

For more details about these and other exemptions, you may contact the Assessor's Office.

Are There Any Tax Relief Programs for Senior Citizens?

If you own your own home and you or your spouse turned 65 by December 31 of the past year, you may qualify to receive an Elderly Homeowner's Tax Credit of 10%-50%, depending on your annual income.

Income limits for 2005 are $28,800, for a single person and $35,300 for a married couple. This includes all forms of income, i.e. Social Security benefits, wages, tips, and pensions, as well as interest income. If you file an income tax return, a copy of that is required. The filing period is February 1 - May 15, 2005. If you think you may qualify, please contact the Human Services Department at 860.429.3315 for an application and appointment. You may find more information here.

You may apply for an additional veterans exemption by filing an application with Human Services at this same time. The income requirements are the same as Elderly Homeowners. Your DD214 must also be on file with the Town Clerk's office.

When Should I Expect My Tax Bill?

A: Tax bills will be mailed during the week before July 1, , the due date. All tax bills are mailed to property owners on the October 1 Grand List (of the previous year) unless the Collector of Revenue receives specific instructions to send the bill elsewhere.

Supplemental Motor Vehicle tax bills are usually mailed in mid-December.

By State Law, failure to receive a tax bill does not exempt you from paying taxes or interest payments. If you do not receive a tax bill, contact the Collector of Revenue's office and find out why.

When Would My Payment Be Considered Late?

A: Payments due July 1 must be received or postmarked no later than August 1. Payments due January 1 must be received or postmarked no later than February 1. Interest is charged at a rate of 1 and 1/2 % per month from the original due date of the tax once the payment is late.

What Is the Best Way to Make Payment?

You'll save time and gas when you pay by mail. Enclose your check made payable to "Town of Mansfield" with your bill.

If a receipt is needed, please send a stamped, self-addressed envelope, otherwise no receipt will be sent.

Our address is:

For a fee, tax bills may be paid online.

Tax payments may also be made in person at the Tax Office, during our normal business hours, at the Town Hall.