State of Connecticut Office of Policy and Management

The Office of Policy and Management has limited authority in the area of special taxing districts, assessment and taxation. OPM cannot provide legal opinions on State Statutes or enabling legislation of a district.  

Special Tax District Tax Collectors - Tax Districts

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Special Tax District Statutory Reporting Requirements (CGS 7-325):

  • M-1 Tax Collector Report - Due to OPM July 1st
  • M-20a Initial Report to Town Clerk and OPM upon initial creation of district 
  • M-20a Update Report to Town Clerk and OPM any time the charter or special act of district is amended 
  • Municipal Auditing Act (CGS Sec 7-392)

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Historical Reports and Information:    

Tax Districts - Office of Policy and Management 1985

ACIR Report - Independent Special Taxing Districts in Connecticut, December 1988

OLR Research Report - Special Taxing Districts, October 2011

OLR Research Report - Questions on Fire Districts, February 2018

OLR Research Report - Special Tax Districts Created Through Statutory Process, October 2023

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State Statutes Chapter 105: Fire, Sewer and Other Districts

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Contact: Christine Goupil  860.418.6401