Statutes Governing Property Assessment and Taxation

Statutes Governing Property Assessment and Taxation  

The Office of Policy and Management has limited authority in the area of property (real, personal, motor vehicle) assessment and taxation. Assessment and taxation are administered on the municipal level and one should check with their local assessor and tax collector for more information. OPM does not have the authority to waive taxes or the interest on delinquent taxes. OPM does not have the authority to override a determination that a local assessor or tax collector makes, nor provide legal opinions about assessment and taxation legislation that municipal officials administer.

OPM issues guidelines for property tax exemption and tax credit programs for which municipalities receive state reimbursement for their tax losses. OPM determines annual personal property taxes for certain companies that provide telecommunications services. OPM also prescribes certain statutory Municipal Official and Taxpayer Forms.

General Statutes of Connecticut Regarding Property Assessment and Taxation: Taxpayers and municipal officials should consult with an attorney on any interpretation.