Tax Collector

Tax Collector Definitions

These definitions are for informational purposes only and are subject to change.

Collection Agency:

When motor vehicle tax bills and personal property tax bills are suspended they are given to a collection agency for processing. A fee of 15% of the taxes plus interest collected is added to the tax bill.

Alias Tax Warrant:

Ct. State Statute 12-162 gives a State Marshal or Constable the same authority as the Tax Collector concerning the collection of taxes. The State Marshal or Constable will charge the tax payer for all cost and fees in the collection of the taxes.

Delinquent Statement:

Taxpayers who have delinquent tax bills are sent a Delinquent Statement each month other than our collection months of July & January. The Delinquent Statement is sent to the last known address the Tax Collector has. If the mail is returned to the Tax Collector’s office by the Post Office as "invalid address" no additional Delinquent Statements will be sent.

Demand:

Taxpayers who are delinquent on their tax bills are sent tax collector's demand. (CT State Statute 12-155) this legal instrument informs the tax payer of the legal action that may be taken by the Tax Collector.

Lien:

Taxpayers whose current fiscal year real estate tax bill is delinquent, will receive an "Notice of Lien" in April. The lien (CT State Statute 12-175), which secures the payment of tax plus interest & fees, is filed in the Town Clerk's office in May and put on the land records.

UCC 1 Liens:

Personal property tax bills that become delinquent will have a UCC 1 Lien filed with the CT. Secretary of State. When all taxes, interest & fees are paid, the lien will be released.