Department Information

    The Tax Collector's office is located on the 2nd floor of Town Hall. This webpage has been compiled to provide citizens and visitors of our community with online access to information and services offered by the Tax Collector's office

Common Tax Questions and Answers

 QUESTIONS RELATED TO TAX BALANCES DUE, AMOUNTS PAID AND INTEREST CHARGED SHOULD BE DIRECTED TO THE TAX COLLECTOR'S OFFICE (262-0654).

 THE FOLLOWING INFORMATION IS PROVIDED TO ANSWER QUESTIONS YOU MAY HAVE REGARDING YOUR TAX OBLIGATIONS OR THE MANNER IN WHICH THEY ARE COLLECTED. 

 Q.        WHAT DO I OWN THAT IS SUBJECT TO TAXES?

A.         THREE TYPES OF PROPERTY ARE ASSESSED AND SUBJECT TO TAXES: REAL ESTATE, MOTOR VEHICLE 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 MACHINERY, EQUIPMENT, FURNITURE AND FIXTURES, EITHER OWNED OR LEASED BY BUSINESSES AND INDUSTRY.

 Q.        HOW IS THE TAX (MILL) RATE ESTABLISHED?

A.         THE GRAND LEVY IS THE AMOUNT OF REVENUE IN THE ANNUAL TOWN BUDGET, WHICH MUST BE RAISED BY THE PROPERTY TAX.  THE BALANCE REQUIRED IS RECEIVED FROM FEES, STATE AND FEDERAL ASSISTANCE AND MISCELLANEOUS REVENUE. 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 OR THOUSANDTHS OF A DOLLAR.   A TAX RATE (MILL RATE) OF 21.0 MILLS IS EQUIVALENT TO $21.00 OF TAXES PER $1,000 OF ASSESSED VALUE. THE TAX RATE IS DETERMINED BY DIVIDING THE GRAND LEVY BY THE GRAND LIST.

 Q.        WHEN SHOULD I EXPECT MY TAX BILL?

A.         PROPERTY TAX BILLS ARE SENT OUT IN JUNE OF EACH YEAR.  EACH TAX BILL TOTALING $400 OR LESS IS DUE IN A SINGLE INSTALLMENT ON JULY 1. IF YOU SOLD YOUR REAL ESTATE AND RECEIVED A TAX BILL, PLEASE FORWARD THE TAX BILL TO THE NEW OWNER, OR RETURN IT TO THE TAX OFFICE WITH MAILING INSTRUCTIONS.  IF YOU NO LONGER OWN THE MOTOR VEHICLE ON WHICH THE TAX BILL IS BASED, CONTACT THE ASSESSOR'S OFFICE.  REMEMBER THAT WHEN YOU RECEIVE YOUR TAX BILL NINE MONTHS OF THE YEAR COVERED BY THE BILL HAVE ALREADY PASSED.  NEVER IGNORE A TAX BILL.  TAXES WILL REMAIN DUE AND INTEREST WILL CONTINUE TO ACCUMULATE UNTIL THE BILL IS PAID.  IF YOU FAIL TO RECEIVE YOUR TAX BILL, CALL THE TAX COLLECTOR'S OFFICE (204-264-0654).  FAILURE TO RECEIVE A TAX BILL DOES NOT EXEMPT TAXES OR INTEREST. YOU ARE RESPONSIBLE FOR OBTAINING YOUR TAX BILL AND PAYING THE TAXES ON TIME.

Q.        WHAT IS A SUPPLEMENTAL MOTOR VEHICLE BILL?

A.         VEHICLES REGISTERED BETWEEN OCTOBER 2, AND THE FOLLOWING JULY 31, WILL APPEAR ON A SUPPLEMENTAL MOTOR VEHICLE LIST PROVIDED TO THE ASSESSOR BY THEN DEPT. OF MOTOR VEHICLES.  THE ASSESSED VALUE OF EACH SUPPLEMENTAL VEHICLE IS PRORATED BASED UPON THE MONTH OF REGISTRATION.  IF YOU TRADED IN A VEHICLE ON THE NEW VEHICLE, ALL TAXES MUST BE PAID ON THE VEHICLE TRADED IN. YOU WILL RECEIVE A CREDIT ON THE SUPPLEMENTAL BILL BASED ON THE TOTAL TAXES BILLED ON THE ORIGINAL VEHICLE.  SUPPLEMENTAL MOTOR VEHICLE BILLS ARE DUE IN ONE INSTALLMENT ON JANUARY 1.

Q.        WHAT IF I DISPOSE OF A MOTOR VEHICLE AFTER OCTOBER 1?

A.         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. YOU MUST REQUEST AN ADJUSTMENT TO 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 PRO-RATE.

Q.        WHO DO I PAY IF I MOVE WITHIN CONNECTICUT?

A.         MOTOR VEHICLE TAXES ARE DUE TO THE MUNICIPALITY WHERE YOU LIVED ON OCTOBER 1.  SO EVEN IF YOU MOVED BY THE TIME YOU RECEIVED YOUR TAX THE FOLLOWING JULY, YOU MUST STILL PAY THE TOWN WHERE YOU RESIDED ON OCTOBER 1.  MAKE SURE YOU NOTIFY THE DEPT. OF MOTOR VEHICLES AS SOON AS YOU MOVE AND ALSO LET THE ASSESSOR'S AND TAX COLLECTOR'S OFFICES HAVE YOUR NEW ADDRESS AS WELL.

Q.        WHEN DOES MY TAX BILL BECOME DELINQUENT?

A.         TAXES MUST BE PAID WITHIN ONE MONTH 0F THE DUE DATE TO AVOID PENALTY INTEREST.  DELINQUENT TAXES ARE SUBJECT TO INTEREST AT THE RATE 1 1/2% 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 ALL TAXES ARE THE OBLIGATION OF THE TAXPAYER.  ALL DELINQUENT MOTOR VEHICLE TAXES ARE REPORTED TO THE DEPT. OF MOTOR VEHICLES. YOU WILL NOT BE ABLE TO RENEW OR REGISTER ANY VEHICLE IN YOUR NAME, UNTIL ALL TAXES, INTEREST AND COLLECTION COSTS ARE PAID IN FULL.

Q.        WHAT IS THE  WAY TO MAKE PAYMENT?

A.         1)  YOU CAN PAY BY CREDIT CARD (FOR A FEE) THROUGH OFFICIAL PAYMENTS CORP.  OUR JURISDICTION CODE IS 1726.  PHONE 1-800-272-9829 OR VISIT www.OfficialPayments.Com 2)  YOU MAY PAY ALL TAXES IN PERSON BY COMING TO THE TAX COLLECTOR'S OFFICE ROOM 204 IN TOWN HALL AT 501 MAIN STREET SOUTH DURING REGULAR OFFICE HOURS 8:30 TO 4:30, MONDAY THROUGH FRIDAY.  3)  YOU MAY MAIL YOUR TAX PAYMENT TO: TAX COLLECTOR, P.O. BOX 467, SOUTHBURY, CT 06488. YOU MUST BRING OR MAIL THE APPROPRIATE TAX BILL PAYMENT STUB FOR THE PERIOD BEING PAID. YOUR CANCELLED CHECK IS YOU RECEIPT. MAKE CHECKS PAYABLE TO "TAX COLLECTOR SOUTHBURY".

Q.        WHAT IF I AM DELINQUENT ON MY REAL ESTATE TAXES?

A.         ON MAY 1ST OF EACH YEAR REAL ESTATE LIENS ARE FILED AGAINST ALL PROPERTIES ON WHICH THERE IS A DELINQUENT REAL ESTATE TAX.  AT LEAST 15 DAYS PRIOR TO THE FILING OF THESE LIENS, A NOTICE OF INTENT TO LIEN IS SENT TO EACH DELINQUENT TAXPAYER.  IF PAYMENT IS NOT MADE, A LIEN IS FILED WITH THE TOWN CLERK'S OFFICE.  THERE IS A $24.00 LIEN FEE CHARGED REGARDLESS OF THE DELINQUENT AMOUNT DUE.  AT THE TIME OF PAYMENT, ALL INTEREST, TAXES AND FEES MUST BE PAID BEFORE THE LIEN CAN BE RELEASED.