OPM provides guidance on property taxes, mill rates, and tax relief programs. Cities and towns manage tax bills and most refunds.
What this does
- Explains OPM’s limited role in property taxes
- Clarifies that cities and towns handle tax bills and refunds
- Provides general information on mill rates and tax relief programs
- Guides taxpayers to the correct office for help
How it’s organized
Local responsibility
- Cities and towns assess, bill, collect, and refund property taxes
- This includes taxes on homes, personal property, and motor vehicles
- Local officials handle overpayments and assessment corrections
Mill rates
- Mill rates are set by cities and towns, not by OPM
- They are used to calculate local property tax bills
- OPM publishes mill rate information for reference and comparison
Refunds and tax relief
- Connecticut law governs property tax refunds
- Local tax officials issue refunds, not OPM
- The Renters’ Rebate Program provides tax relief to eligible elderly and disabled renters
- This program follows state law and income limits
What we do
- Publish laws on property assessment and taxation
- Share mill rate information for public reference
- Provide information on tax relief and rebate programs
- Issue guidelines to help municipalities apply tax laws consistently
- Create rules for tax exemption and credit programs
- Support state programs that reimburse towns for lost tax revenue
- Set certain statewide personal property tax rules
- Provide applications for maritime heritage land classification
What we cannot do
- Forgive taxes or remove interest on late payments
- Change decisions made by local tax officials
- Decide individual refund or rebate cases
- Provide legal advice or legal interpretations
Contact information
Property Tax Guidance
Local Assessors
Tax Collectors (PDF)
Motor Vehicle Changes for Taxpayer (PDF)