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 General Statutes of Connecticut or enabling legislation of a district.
Special Taxing District Information Interactive Map
Best Practices and Guidelines for Connecticut Special Taxing Districts - November 2025
Special Tax District Tax Collectors
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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 Municipal Clerk and OPM upon initial creation of district
- M-20a Update Report to Municipal 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 - Tax Exemptions for Special Services Districts, February 2004
OLR Research Report - Special Taxing Districts, October 2011
OLR Research Report - Questions on Fire Districts, February 2018
OLR Research Report - Special Services Districts in Connecticut's Downtowns, February 2021
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