Frequently Asked Tax Questions
What do I own that is subject to taxes?
Three types of property are assessed and subject to taxes: Real Estate, Motor Vehicles and Personal Property. Any land or buildings you own fall under the category of Real Estate. Registered motorized or non-motorized vehicles (such as cars, trucks, motorcycles and trailers) are considered Motor Vehicles for tax purposes. Personal Property is a very general category made up of unregistered motor vehicles, machinery, equipment, furniture and fixtures, either owned or leased by business or industry. Most residential taxpayers are not subject to Personal Property tax unless they have an unregistered motor vehicle.
What if I dispose of a vehicle after October 1st?
You may be entitled to a credit or refund if your vehicle is sold and not replaced, destroyed, stolen or removed from Connecticut and registered in another state. Your tax bill will be prorated by the Assessor's Office based on the month in which it was disposed. A request for adjustment must be made in the Assessor's Office and written documentation regarding the disposal must be provided. Application for adjustment should be made as soon as the vehicle is disposed of since there is a statutory time limit on motor vehicle adjustments. Failure to apply on time will result in denial of the prorate.
How is property valued? Revaluation?
State law requires that properties be valued at their "present and true actual value", which means fair market value. Real Estate is revalued once every 5 years to reflect changes in market economic conditions. The primary purpose of a revaluation is to provide equalization of all property types and classes. The revaluation process is not intended to increase revenue, but rather to keep the fair market value current, to insure that properties, which have changed in value, are equitably assessed. New construction completed after October 1st, is added to the prior Grand List and is prorated from the date a Certificate of Occupancy is issued, or from the date when it is determined that the property is being used for its intended purpose, whichever is earlier.
Standard price guides are used in determining the value of your motor vehicles. Owners of taxable personal property are required to annually file a declaration by November 1st with the Assessor's Office of all owned or leased property. Failure to return a properly completed declaration will result in the Assessor valuing the property and adding a 25% assessment penalty. Random audits of a business' books, federal tax returns and physical inspections are performed to verify the information reported on the declaration.
Who do I pay if I move within Connecticut?
Motor Vehicle Taxes are due to the municipality where you lived on October 1st. If you registered your motor vehicle in another state, contact the Assessor’s office.
If you have moved you must notify the Dept. of Motor Vehicles as soon as you move. Be sure to request a change of address on your driver’s license as well as all your motor vehicle registrations. Let the Assessor and Tax Collector Office have your new address as well.
All delinquent motor vehicle taxes are reported to the DMV. You will not be able to renew or register any vehicle in your name until "all" taxes, interest and fees are paid-in-full. For an immediate DMV release you will need to pay all taxes, fees and interest by cash, bank check or money order.
How is the tax (mill) rate established?
The property tax rate is determined by dividing the Grand Levy (town budget less anticipated revenue) by the net taxable Grand List. The Grand List is a listing of all taxable properties located within the Town on October 1st, of the Grand List year. The property tax rate is expressed in mills (thousandths of a dollar). A tax rate (mill rate) of 14.0 is equivalent to $14.00 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 1.5% per month ($2.00 minimum), or any part thereof, from the original due date of the tax. In addition to the interest penalty, all lien fees on real estate and collection costs on motor vehicle and personal property taxes are the obligation of the taxpayer.
What is the current mill rate?
The mill rate for 10-1-2018 is 19.81.
What is the best way to make payments?
Online: Pay your taxes 24 hours a day, weekends and holidays by transferring funds directly from your bank account using electronic check, or by using your credit/debit card. Fees apply. Transfer funds for .95 cents per transaction. There is a convenience fee of 2.95% with a minimum of $1.95 for credit/debit cards. You will be notified of these fees before completing your payment.
"View/Pay taxes Online"
Fees are subject to change without prior notice.
In Person – Cash, check, money order or certified bank check at:
Tax Collector’s Office
9 Rt. 39 North
Sherman Tax Collector
P.O. Box 39,
Sherman, CT 06784
When should I expect my tax bill?
Real Estate, Personal Property and Motor Vehicle tax bills are mailed out the last week of June of each year. Motor Vehicle Supplemental tax bills are mailed out the last week of December. If you do not receive a tax bill contact the Tax Collector’s office.
Real Estate and Personal Property taxes over $100.00 are billed in two equal installments, the first half due July 1, last day to pay without penalty is August 1 and the second half due January 1 of the following year, last day to pay without penalty is February 1. A three-section bill is mailed out with two coupons for remittance once per year; coupon A is for your July 1 installment and coupon B is for your January 1 installment. We Do Not send out a second bill for your January 1 installment.
Real Estate and Personal Property taxes under $100.00 are due and payable, in-full, July 1, last day to pay without penalty is August 1.
Motor Vehicle Taxes are due and payable, in-full, July 1, last day to pay without penalty is August 1. Motor Vehicle tax bills cover the assessment period of October 1 through September 30. The Connecticut Department of Motor Vehicles supplies the Town with a listing of all active registrations as of October 1.
Motor Vehicle Supplemental Taxes are due and payable, in-full, January 1, last day to pay without penalty is February 1. Supplemental bills are for newly registered vehicles after October 1. Motor Vehicle Supplemental tax bills begin the date of registration through September 30.
If a vehicle was replaced after October 1 and the registration/tags were transferred to another vehicle, the July 1 bill is still due in-full. You will receive an automatic credit for this vehicle on the supplemental bill in January. If your vehicle was sold, destroyed, stolen, the registration/tags were not transferred to another vehicle or you moved out-of-state, you may be entitled to a tax credit. To obtain a credit, you must furnish proof as required to the Assessor’s office. Please note that when you receive your tax bill, 9 months of the year covered by the bill have already passed. Motor Vehicle taxes are paid in arrears.
All tax bills are addressed to property owners on the October 1 Grand List, unless the Tax Collector's Office receives specific instructions to send the bills elsewhere.
"NEVER" ignore a tax bill! Taxes remain due and interest will continue to accumulate until the bill is paid-in-full, or removed by the Assessor's Office. Unpaid tax bills remain active and accrue interest for a period of 15 years in the State of Connecticut.
What if I'm delinquent on my real estate taxes?
The Tax Collector's Office sends out delinquent notices the end of each month beginning in August. Interest is applied the 1st of each month increasing the amount due by 1.5% of the "tax" due. Lien notices are mailed the beginning of March and liens are recorded in the Town Clerk's Land Records in April on all real estate with delinquent taxes due, at a fee of $24.00 to the taxpayer. All taxes, interest and fees "must" be paid-in-full before the lien will be released.
What if I sell my real estate?
The tax levied during the year of sale is usually pro-rated by the settlement attorney based upon the date of sale. The original owners pay the taxes due for the portion of the year they owned the property; the new owner pays the taxes due after the date of sale.
If you sold your real estate and receive a tax bill, please forward that bill to your attorney, or return it to the Tax Collector's Office.
I have delinquent taxes and need to register my car. What do I do?
If you owe delinquent motor vehicle taxes on any vehicle in your name, you may not renew or obtain a new registration at the Department of Motor Vehicles until all delinquent taxes including interest and fees are paid-in-full.
Again, all motor vehicles in your name must be made current before a release can be given. In order to obtain an immediate release for the DMV you will need to pay in person with cash, certified/bank check or money order.
Do I live in a tax district? Who do I contact?
You live in a tax district if you live in Atchison Cove, Candlewood Lake Estates, Candlewood Echoes, Laurel Hill Road South and Timber Trails.
Candlewood Tax District
PO Box 123
Sherman, CT 06784
13 Pepper Pond Rd.
Sherman, CT 06784
201-314-7634 - cell
Atchison Cove Tax District
5 Cedar Pt. Lane
Sherman, CT 06784
Laurel Hill Tax District
20 West Ridge Rd.
New Fairfield, CT 06812
Candlewood Echoes Tax District
5 Echo Rd.
Sherman, CT 06784
Can interest on my tax bill be waived?
NO. The Tax Collector does not have the authority to waive interest and makes no exceptions. As owners of property, taxpayers are responsible to see that taxes are paid when due.
Interest is applied the first of each month on all unpaid bills at a rate of 18% annually (1.5 % per month), reverting back to the original due date ($2.00 minimum). Failure to receive a tax bill does not invalidate the tax. Taxes, fees and interest are the responsibility of the taxpayer. §12-130, §12-146
Could I be eligible for any exemptions?
You may be eligible. The exemption categories include: Veterans, Spouse of a deceased Veteran, Blind, Totally Disabled, Motor Vehicle of an Active Duty Serviceman, Disabled Equipped Motor Vehicle, Forest, Farm and Open Space, Elderly/Disabled Homeowner or Renter. For details about any of these exemptions, please contact the Assessor’s office at 860-355-0367.
Are there any breaks for Senior Citizens?
Yes, to inquire about eligibility or for information contact the Assessor’s office at 860-355-0367.
What if I received a tax bill for my house, but I am escrowed?
Some escrow companies are notified electronically, however smaller local banks do not use an escrow company. You should contact your escrow agent or mortgage company immediately to verify that they received your information. You may need to forward the bill onto your mortgage company. Once you have contacted your escrow and/or mortgage company contact the Tax Collector’s office. It is your responsibility to see that the payment is made timely, regardless of who receives the bill.
I didn't receive a tax bill. What should I do?
Please contact the Tax Collector’s office immediately. You are still responsible for paying your bill on time, regardless of the reason why you didn’t receive a bill.
Failure to receive a tax bill does not invalidate the tax. Taxes, fee and interest are the responsibility of the taxpayer, §12-130, §12-146.