East Hampton CT
20 East High Street, East Hampton, CT 06424
Taxpayer's Guide to: Assessments, Elderly Benefits, Motor Vehicles & Taxes
This page is designed to provide answers to questions that are most commonly asked or that you may need to know. More detailed information may be obtained by calling our offices at the Town Hall at (860) 267-2510.

Q. How is the tax rate established?

A. The property tax rate is expressed in mills or thousandths of a dollar. A tax rate (mill rate) of 24.01 was set in June, 2009 and is equivalent to $24.01 of taxes per $1000 of net assessed value.

Q. How do I make payments?

A. Send or bring your payment, along with your bill, to the Tax Collector's office. Your check should be made payable to: EAST HAMPTON COLLECTOR OF REVENUE. If a receipt is needed, send a STAMPED, SELF-ADDRESSED ENVELOPE with all parts of the bill; otherwise, no receipt will be sent.

Q. What do I own that is subject to taxes?

A. Three types of properties are assessed and subject to taxes:

1.      Real Estate: Any land or buildings (including mobile homes) you own fall
        under the category of Real Estate.
 
2.      Motor Vehicle: Registered, motorized or non-motorized vehicles (such as
        cars, trucks, motorcycles and trailers) are considered motor vehicles for tax
        purposes.
 
3.      Personal Property: Machinery, equipment, furniture and fixtures, either
        owned or leased by business and industry; unregistered motor vehicles and
        other chattels comprise this category.
 
Q. What period of time do tax bills cover and who receives the bill?

• REAL ESTATE: Assessments are based on the Grand List of October 1, 2008. New construction that is completed after October 1, 2008 is pro-rated and added to the October 1st assessment.

** If you are no longer the owner of real estate and you receive a bill, please contact the Tax Collector's office.

** Homeowners who have taxes held in escrow will not receive a tax bill, since it has been sent directly to the lending institution. If a bill is received, however, it should be sent to the lending institution with the inclusion of the mortgage number.

• PERSONAL PROPERTY: Assessments are based on what was physically located in East Hampton as of October 1, 2008 or any three months prior to October 1st.

• MOTOR VEHICLE: Assessments are based on what you owned as of October 1, 2008. Vehicles purchased after October 1st will receive a supplemental bill in January, 2010.

Q. How is the value of my Motor Vehicle determined?

A. Standard price guidelines (NADA) recommended by the State Office of Policy and Management are used in determining the average retail value of your motor vehicles as of October 1, 2008.

Q. What if I think my assessment is not accurate?

A. You have the right to appeal to the Board of Assessment Appeals. The Board meets to review and adjust tax assessments during the month of March for all types of properties and in September for Motor Vehicles appearing on the October, 2008 list. Applications must be filed for the March session between February 1st and 20th. No appointments are necessary for the September session.

Q. What if I no longer own the motor vehicle that I am being taxed for?

A. If the motor vehicle was owned on October 1, 2008, the motor vehicle is taxable - however if the vehicle was sold, stolen, totally destroyed or became registered in another State a tax adjustment may be applicable, Required forms of proof are as follows:

"TWO FORMS REQUIRED"

1.      PLATE RECEIPT from DMV indicating that the registration has been
        CANCELED, LOST or STOLEN.
 
2.      Any of the following IN ADDITION TO #1
 

a.  A copy of the bill of sale (located on the bottom of the registration.

b.  A copy of the transfer of title (signed).

c.  Out of State registration (date the vehicle was registered outside the State
    of Connecticut.

d. Stolen Vehicle - a statement from the insurance company indicating that the
   vehicle was stolen & NOT RECOVERED.

e. Totaled Vehicle - a statement from the insurance company indicating that
   the vehicle was a total loss.

f.  Junked Vehicle - a notarized receipt from a junkyard.

g. Trade-in Vehicle - A copy of a purchase agreement identifying the trade-in
   vehicle.

**NOTE: All information must be DATED and the VEHICLE IDENTIFICATION NUMBER must be on all documentation. Forward to the Assessor's Office, 20 East High Street, East Hampton, Connecticut. 06424 or fax to (860) 267-1027.

Q. Are there any breaks for Senior Citizens?

A. If you or your spouse is 65 or older and you live in your own home, you may be eligible for a tax credit which could reduce your tax bill, subject to income verification. The filing period each year is February 1st through May 15th. If you rent you may be eligible for rent reimbursement. The filing period for this program is May 15th through September 15th each year. To find out more about either program contact the Assessor's Office at 267-2510.

Q. Could I qualify for any exemptions?

A. Any of the following exemptions can be applied for in the Assessor's Office at the Town Hall, 20 East High Street: Veteran, Spouse of a Deceased Veteran, Blind or Totally Disabled Person, Motor Vehicle of a Service Person, Farm or Forest Land, Manufacturer, Common Carrier (Hauler), Handicapped Vehicles .

Q. When is the tax bill due?

A. The tax bill is due and payable on July 1, 2009. Each individual account must be paid by August 1, 2009 to avoid interest. Interest is charged, as per State Statute, at a rate of 18% per annum, or a minimum charge of $2.00. A tax paid after August 1 will accrue interest at 1 ½% per month from the due date of July 1st.

** NOTE ** Failure to receive a tax bill does not invalidate the tax or any interest that may accrue.