The Torrington Tax Assessor's Office is open to the public Monday through Wednesday from 8:30AM to 4:00PM, Thursday from 8:30AM to 6:30PM, and Friday from 8:30AM to 12:30PM.
It is the responsibility of the Assessor to discover, list, and value the real and personal property located in his jurisdiction. This is to ensure an equitable distribution of the tax burden among the city's property owners.
Current 2006 mill rate: 33.83 mills or $33.83 per $1,000 of assessment
ex: $100,000 assessed value x .03383 = $3,383.00 tax
In the State of Connecticut, property taxes are ad valorem; this means they are based on the value of the property. Per Connecticut General Statute 12-62a, property is uniformly assessed as of the October 1st assessment date (which is oftentimes referred to as the Grand List date). Assessments are 70% of the value of the property. For motor vehicles, the assessment is therefore 70% of the average retail value of that vehicle from the pricing guide selected for that assessment year. For real estate, the assessment is 70% of the market value of the property as of the last revaluation. Revaluations occur every five (5) years to update the values based on the changes in market.
If a taxpayer disagrees with the assessment that has been placed on his or her real estate, motor vehicle, or personal property, s/he should first check with the Assessor's Office to ensure there are no inaccuracies in the records for this property. Once this has been verified, if there is still a dispute, the taxpayer has the right to meet with the Board of Assessment Appeals to discuss the matter. The Board of Assessment Appeals meets first in the spring, after the Grand List has been signed, to hear disputes on that Grand List's real estate and personal property assessments, as well as the motor vehicle assessments on the recent Supplemental list. In order to acquire an appointment with the Board of Assessment Appeals, an application must be filed in the Assessor's Office within twenty (20) days of the
signing of the Grand List. The Board also meets in the fall for disputes with that Grand List's motor vehicle assessments only. Appointments are not required for the fall meeting.
If a taxpayer has sold a motor vehicle, it is his or her responsibility to contact the Assessor's Office and to provide the necessary two (2) required documents in order to have the assessment prorated. Before any adjustment can be made, the taxpayer must first cancel the registration at the Department of Motor Vehicles and obtain a plate return receipt from said office as evidence of such. In addition, the taxpayer must provide evidence of what happened to the vehicle; a police report if it was totaled, an out-of-state registration if the vehicle was registered in another state, a DMV-issued bill of sale if it was sold, paperwork from the dealership if it was traded-in or a receipt from the salvage company if the vehicle was junked. The full list of acceptable documentation may be obtained from the Assessor's Office
by calling (860) 489-2222. If an adjustment has been made to the tax bill that HAS BEEN PAID, YOU MUST REQUEST IN WRITING A REFUND FROM THE TAXCOLLECTOR
Other important deadlines:
Personal Property Declarations are mailed to businesses in early October. Each business must fill out and return their declaration to the Assessor's Office by November 1st annually. Owners of unregistered motor vehicles, farms, and horses are also required to file a declaration. Not receiving a declaration by mail does not mean you are exempt from filing; if you own personal property that should be assessed, you must obtain a declaration from the Assessor=s Office and file appropriately, or risk having figures assigned
to your property for you, plus a 25% penalty for failure to file. Companies that may be entitled to a manufacturing machinery and equipment exemption per Connecticut General Statutes 12-81(72) should consult with the Assessor's Office about filing an M-65 form. The M-65 allows for a five-year property tax exemption for certain manufacturing machinery and equipment that has a five (5) or seven (7) year IRS life code.
Blind individuals who have been certified by the State of Connecticut as legally blind are eligible for a $3000 assessment exemption. Applicants must provide a copy of their Certification of Legal Blindness from the State of Connecticut before the Grand List is signed in order to receive the exemption on that Grand List. This certificate needs to be submitted only once in order to enjoy this benefit for the rest of the applicant's lifetime.
Those who are Totally Disabled according to the Social Security Administration can apply for a $1000 assessment exemption. Applicants must provide a copy of the award letter from the Social Security Office that shows when they were first determined to be totally disabled. The letter and application must be filed with the Assessor's Office on or before the Grand List date of October 1, in order to receive the exemption on that Grand List.
The Elderly and Totally Disabled Homeowners Program filing period is February 1st to May 15th annually. This program allows for a credit of $150 to $1250 off of the homeowner's taxes. In order to qualify, the applicant must be either over the age of 65, by December 31st of the Grand List year or totally disabled through Social Security, own and reside in a dwelling in the City of Torrington as of October 1st of the previous year, and have a limited income. Income guidelines change yearly. Homeowners already on the program need to re-apply biennially, and will receive an application in the mail when it is their turn to file. New applicants must file in person and bring with them all forms of income for the previous
year, including Social Security 1099s. If an applicant is required to file an income tax return, he or she must do so before applying for the program.
Beginning October 1st 2006 the new local-option Elderly Freeze Program filing period is Februast 1st to May 15th annually. This program allows for a freeze of the current tax. In order to qualify, the applicant must be age 70 by December 31st, own and reside in a dwelling in the City of Torrington as of October 1st of the previous year, and have a limited income and an asset limit of no more then $125,000. Income guidelines are the same as the Elderly Homeowners Program and change annually. Applicants must apply in person and bring with them all forms of income for the previous year, including Social Security 1099’s and al checking account balances, saving/s accounts, credit
union account/s, stocks/shares, bonds, CD’s, IRA/s and 401K/s, an any other form of income you may have. You CAN NOT apply if you have life-use of your residence.
Taxable income limits for the Grand List of 2007 for the Elderly Homeowner and the Local Option Freeze programs are:
$29,800 Single and $36,500 Married.
Veteran exemptions : If you are a veteran or an active duty service member but are not currently receiving a veteran's exemption, the first step is to file your DD-214 with the City Clerk's Office. If you served during a recognized period of combat, you could be entitled to a $1500 assessment reduction. Your DD-214 must be filed by September 30th in order to receive the exemption beginning with that October 1st Grand List. If you are a veteran who was disabled in combat, you may be eligible for an increased exemption. A recent letter from the Veteran's Administration that indicates the disability percentage must be presented in order to receive the increased exemption.
Veterans who are already receiving the base veteran's exemption for serving during recognized periods of combat or for a service-related disability may also be entitled to the Additional Veterans Exemption. This is a program that doubles the base veteran's exemption for veterans who have a limited income. Applicants are subject to the same income guidelines as the Elderly and Totally Disabled Homeowners Program, and must provide proof of income for the previous year, including Social Security 1099s. The filing period is February 1st to October 1st annually. Those already on the program need to re-apply biennially.
Beginning with the October 1st , 2003 Grand List, applicants who are eligible for the income-based Additional Veterans Exemption will also be eligible for the Local-option Veterans Exemption. The Local-option Veterans Exemption will entitle them to an additional $10,000 of assessment reduction. Once a veteran has filed an application for the Additional Veterans Exemption, he will automatically receive the Local-option Veterans Exemption, provided the veteran continues to re-apply for the programs every other year.
Beginning October 1st 2006, the new local-option Additional Veteran’s Program based on income amounts that exceed the above program limits, by $25,000, may apply for the $10,000 exemption providing they bring in all income verification of the previous year. Once qualified, you must apply biannually, February 1st to October 1st.
Taxable income limits for the Grand List of 2008 for the Local-option Additional Veteran Exemption program are:
$54,800 Single and $61,500 Married.
Owners of vehicles that have been adapted for handicap access may be eligible for an exemption for Ambulance Type Vehicles. The filing period is September 1st to October 31st annually. If you are already on the program, you will receive a letter of notice in the mail. In order to receive this exemption, the vehicle must be inspected on an annual basis by the Assessor or Deputy Assessor. You must call the Assessor's Office during the filing period to make an appointment for inspection.
Owners of New Commercial Motor Vehicles that have never been registered in any jurisdiction anywhere before may be eligible for an exemption for 100% of the assessment of the vehicle for a period of five years. Per Connecticut General Statute '12-81(74), this exemption is available for vehicles fitting in one of the two following classifications: (i) for vehicles that were first registered on or after August 1, 1996, have a gross vehicle weight rating in excess of 26,000 pounds, and are used exclusively to transport freight for hireBcertain qualification criteria is applied from the US DOT Code based on the use and materials transported; (ii) for vehicles that were first registered on or after August 1, 1999, have a gross vehicle weight rating in excess of 55,000 pounds, and which are not qualified under clause (i). For more information on the criteria that must be met in order to be eligible for this exemption, please contact the Assessor=s Office at (860) 489-2222. The
application must be filed by November 1st in order to receive this exemption.
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