Rate Breakdown

Property taxes in Tolland County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Tolland County

In Tolland County, property taxes are calculated by multiplying the assessed value of a parcel by the applicable millage rate. The town assessor determines the assessed value each year by applying a statewide assessment ratio (typically 70 % of the market value for residential properties) to the most recent market appraisal. Once the assessed value is set, the town’s governing body adopts a millage rate—expressed in dollars per $1,000 of assessed value—to fund schools, municipal services, and regional entities such as the fire district or water authority. For example, if a home is assessed at $150,000 and the combined millage rate is 23.5 mills, the annual tax bill would be $150,000 ÷ 1,000 × 23.5 = $3,525.

Available Exemptions

Connecticut offers several exemptions that can reduce the taxable portion of your property. Eligibility is determined at the state level, but the exemptions are applied by the local assessor.

• Homestead Exemption (Section 6): Reduces the assessed value of a principal residence by up to $50,000 (or $75,000 for qualifying senior citizens). The exemption must be claimed annually.
• Senior Citizen Exemption (Section 6A): Residents age 65 + with an income of $75,000 or less may receive an additional exemption of up to $50,000 on top of the homestead reduction.
• Disability Exemption (Section 11): Qualified individuals with a disability can obtain a $25,000 exemption on the assessed value of their primary home.
• Veteran Exemptions (Sections 5A, 6B, 8):
  • Active‑duty or retired veterans may claim a $25,000 exemption.
  • Disabled veterans receive an additional $40,000 reduction.
  • Surviving spouses of veterans killed in action are eligible for a full exemption on the residence.

All exemptions require a completed application and supporting documentation, typically filed with the town assessor’s office by March 1 each year.

Payment Schedule & Deadlines

Property tax bills in Tolland County are issued by the town tax collector in late November. The total amount is due in two installments:

• First installment: Due on December 20 (or the next business day if the 20th falls on a weekend/holiday). This payment covers roughly half of the assessed tax.
• Second installment: Due on March 20 (or the next business day). The balance is due at this time.

Taxpayers who prefer a single payment may submit the full amount by March 20 and receive a small discount in some towns (usually 0.5 %). If a payment is missed or late, a penalty of 5 % of the overdue amount is assessed, plus interest accruing at the statutory rate (currently 12 % per annum). Repeated delinquency can result in a tax lien, foreclosure, or the sale of the tax certificate.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process in Tolland County follows Connecticut’s statewide guidelines:

• Step 1 – Request a Re‑Assessment: Submit a written request to the town assessor within 30 days of receiving the assessment notice. Include any recent comparable sales, appraisals, or evidence of property defects.
• Step 2 – Board of Assessment Review: If the reassessment does not resolve the dispute, you may appeal to the Board of Assessment Review. A filing fee (currently $75) is required, and the appeal must be lodged within 30 days of the reassessment decision.
• Step 3 – Formal Hearing: The board will hold a public hearing where you can present testimony, documents, and expert opinions. Both the assessor and the taxpayer may be represented by counsel.
• Step 4 – Final Decision: The board issues a written decision within 30 days of the hearing. If you remain unsatisfied, you may pursue further review through the Connecticut Commission on Judicial Review.

Act promptly—missed deadlines generally forfeit the right to contest the assessment for that tax year.