Connecticut property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

CGS §12-146 generally imposes 18% annual interest from the due date on delinquent property-tax principal, with a $2 minimum per installment that the municipality may waive; fractional months count as whole months. Deferred collection under §12-174 is excepted.

Official source. Statutory. Verified .

Who may represent homeowners

Section 12-111 permits an assessment appeal signed by the property owner or duly authorized agent.

Official source. Statutory. Verified .

Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program

Resident owners age 65+ or totally disabled, subject to the program's annual income limits.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

Who may represent a homeowner in a Connecticut property tax appeal?

Section 12-111 permits an assessment appeal signed by the property owner or duly authorized agent.

Sources

cga.ct.gov
the delinquent portion of the principal of any tax shall be subject to interest at the rate of eighteen per cent per annum from the time when it became due and payable until the same is paid, subject to a minimum interest charge of two dollars per installment which any municipality, by vote of its legislative body, may elect not to impose

Verified October 24, 2026

cga.ct.gov
signature of property owner, or duly authorized agent of the property owner

Verified October 24, 2026

portal.ct.gov
Homeowners' - Elderly/Disabled (Circuit Breaker) Tax Relief Program

Verified October 24, 2026

portal.ct.gov
State law provides a property tax credit program for Connecticut owners in residence of real property, who are elderly (65 and over) or totally disabled, and whose annual incomes do not exceed certain limits.

Verified October 24, 2026