Connecticut property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
CGS §12-146 generally charges 18% annual interest on delinquent principal from the due date, with a $2 minimum per installment that municipalities may waive.
Official source. Statutory. Verified .
Appeal process
An owner can appeal the assessment to the Board of Assessment Appeals and an adverse board decision to Superior Court.
Official source. Verified .
Who may represent homeowners
Section 12-111 permits an assessment appeal signed by the property owner or duly authorized agent.
Official source. Statutory. Verified .
Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program
Resident owners age 65+ or totally disabled, subject to the program's annual income limits.
Official source. Verified .
Counties and county equivalents
- Capitol Planning RegionNot yet verified
- Greater Bridgeport Planning RegionNot yet verified
- Lower Connecticut River Valley Planning RegionNot yet verified
- Naugatuck Valley Planning RegionNot yet verified
- Northeastern Connecticut Planning RegionNot yet verified
- Northwest Hills Planning RegionNot yet verified
- South Central Connecticut Planning RegionNot yet verified
- Southeastern Connecticut Planning RegionNot yet verified
- Western Connecticut Planning RegionNot yet verified
Common questions
How do property tax appeals work in Connecticut?
An owner can appeal the assessment to the Board of Assessment Appeals and an adverse board decision to Superior Court.
Who may represent a homeowner in a Connecticut property tax appeal?
Section 12-111 permits an assessment appeal signed by the property owner or duly authorized agent.
Sources
cga.ct.gov
the delinquent portion of the principal of any tax shall be subject to interest at the rate of eighteen per cent per annum from the time when it became due and payable until the same is paid, subject to a minimum interest charge of two dollars per installment which any municipality, by vote of its legislative body, may elect not to impose
Verified October 24, 2026
portal.ct.gov
A property owner can appeal an assessment to the board of assessment appeals. Conn. Gen. Stat. § 12-111(a). If the board chooses not to conduct a hearing, the owner can seek relief from the Superior Court. Id. The owner can appeal an adverse board decision to the Superior Court. Conn. Gen. Stat. § 12-117a(a)(1).
Verified October 24, 2026
cga.ct.gov
signature of property owner, or duly authorized agent of the property owner
Verified October 24, 2026
portal.ct.gov
Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program
Verified October 24, 2026
portal.ct.gov
State law provides a property tax credit program for Connecticut owners in residence of real property, who are elderly (65 and over) or totally disabled, and whose annual incomes do not exceed certain limits.
Verified October 24, 2026