ASSESSOR'S OFFICE

870-3625
870-3586 – Fax
8 Park Place

Legal Notices

Staff:
David Wheeler, Assessor
Christine Clarke, Deputy Assessor
Rebecca Daigle, Sr. Assessment Technician
Emily Chaponis, Assessment Specialist

Office Hours:
Monday	8:30 – 4:30 pm
Tuesday	8:30 – 4:30 pm
Wednesday	8:30 – 4:30 pm
Thursday	8:30 – 7:00 pm
Friday	8:30 – 1:00 pm

Mil Rate Information:
2007 Mil Rate:	30.28
2006 Mill Rate:	32.91
2005 Mil Rate:	36.73
2004 Mil Rate:	35.79

 

Real Property in Connecticut is assessed at 70% of full value as of the date of the last revaluation.  §12-64 (10/1/2006) Revaluations are performed every five years per § 12-62. Personal Property and Motor Vehicles are assessed every year at 70% value. §12-71

2007 Grand List Information (phase - in year two of three)
	Total Records	Gross Assessments	Exemptions	Net Assessments
Real Property	9,893	1,661,997,590	199,478,748	1,462,518,842
Personal Property	1,200	74,685,649	3,445,933	71,239,716
Motor Vehicles	26,049	163,788,320	3,411,850	160,376,470
Totals	37,142	1,900,471,559	206,336,531	1,694,135,028
Tax Exempt Real	281	232,022,510	4,570	232,017,940
Tax Exempt Personal	3		13,500	13,500

The Board of Assessment Appeals members meet twice a year to hear appeals for Real Estate, Personal Property and Motors Vehicles. Applications are available in the Assessor’s Office.

Hearing for Real Estate, Personal Property and Supplemental Motor Vehicles are held in the month of March each year. Applications are to be filed in the Assessor’s Office no later than February 20th. No walk –in’s will be heard. Applications are available on January 10th.

Hearings for Motor Vehicles are held in September each year with applications available beginning August 20th. Schedules are published in the Journal Inquirer three weeks prior to the hearings and are also posted in the Assessor’s and Town Clerk’s Office. Anyone aggrieved with the results of the hearing may file suit in Superior Court within sixty days of the results. For more information, contact the Assessor’s Office main phone number listed above. 

Real Estate and Personal Property Inspections:

Each year, members from the Assessor’s Office perform field inspections in order to maintain accurate and up to date information on properties. This may be the result from a building permit being issued or updating our records as apart of the ten year inspection cycle. The best way for taxpayers to know that their property information is correct is to welcome the assessor’s visit to your property and to ask questions specifically what influences values in between revaluation cycles.

It is important to know that the function of the field inspection is to discover, list and value all improvements. Taxes are apart of the budget process when the mil rate is established in the spring.

Elderly Homeowners and Totally Disabled-Persons Tax Relief Program

Filing period is between February 2nd and May 15th

Brief Overview: A tax relief program for elderly and totally disabled persons who meet certain income parameters is available to those who qualify. Once a person is approved for a tax credit, be must submit an application on a biennial basis. Under the property tax credit program an applicant must, as of the October 1st assessment date:

1. Be a Connecticut Resident
2. Record owner, hold life use, both on October 1st
3. Be sixty five years of age as of December 31st preceding the date in which they file an application for Tax relief
4. Be receiving permanent total disability benefits
5. Verified Income from: Social Security Statement (SSA-1099), Pension Statements, Bank Interest Statements, any other income    

1. Elderly Homeowner’s Program:
   Available to homeowners age sixty five or older that are income-limited. Married couples qualifying adjusted income limit is $36,500 and $29,800 for unmarried persons. Call the Assessor’s Office for more details.
   
   
2. Local Option Homeowners Program: 
   This program is in addition to the Homeowner’s Program and again based on age sixty five or older and income limited.
   
   
3. Local Freeze Program:
   This is new program for homeowners age seventy year of age and older and income limited. This program is in addition to the other programs listed above. Call our office for more details.
   
   
4. Hybrid Vehicle Ordinance:
   This is a new program that begins October 1, 2008. Applications are available in the Assessor’s Office beginning August 15, 2008.  
   
   Sec. 72 Subdivision (110) of section 12-412 of Connecticut General Statutes, as amended by section 20 of house bill 7432 allows for the following:
   
   On and after January 1, 2008 and prior to July 1, 2010 the sale of any passenger motor vehicle with an EPA estimated Rating of 40 mpg either city or highway would quality for a tax exemption if a municipality adopts an Ordinance. In Vernon a $1,000 tax exemption would be granted for the 2008 grand list.
   Call our office for more details.
   
   
5. The Assessor’s Office also administers a variety of programs. You may qualify for assistance if you are disabled or handicapped and or are a Veteran. We can provide more details when you call 870-3625.

Important Dates for Taxpayers

Veterans: Qualified Veterans, and Active Servicemen, are entitled to a variety of applied exemptions to their assessments. To qualify, you must have an Honorable discharge, issued by the Department of Defense (DD-214)
It must be filed with the Town Clerk prior to October 1. Active Servicemen must file form and return it to the Assessor of the town in which the servicemen’s automobile is registered, not later than the last day of the 15th month following the October 1st assessment date for which the exemption is sought.

Dates of Wars and other recognized military campaigns and operations under State Statute 27-103, as amended by Public Act 03-85

For Property Tax Exemption Eligibility under State Statute 12-81 (19) as of October 1, 2003

Spanish-American War	April 21, 1898 to July 04, 1902
Spanish-American War – Moro Providence	April 21, 1898 to July 15, 1903
Mexican War 1	March 10, 1916 to April 6, 1917
World War 1 – Russia	April 6, 1917 to November 11, 1918
World War ll	December 7, 1941 to December 31, 1946
Korean Conflict	June 27, 1950 to January 31, 1955
Vietnam Era	February 28, 1961 to July 1, 1975
Lebanon	July 1, 1958 to November 1, 1958 or September 29, 1982 to March 30, 1984
Invasion of Grenada	October 25, 1983 to December 15, 1983
Operation Earnest Will	February 1, 1987 to July 23, 1987
Invasion of Panama	December 20, 1989 to January 31, 1990
Persian Gulf War	After August 2, 1990

Personal Property

Anyone operating a business in the Town of Vernon is subject to a Personal Property Tax. Property is depreciated as described on the appropriate Personal Property Declaration. You must file a personal property application each year with the assessor’s office no later than November 1st.

Those that do not file or file declarations after November 1st are subject to a twenty five percent on the total assessment.  Applications may be picked up in the Assessor’s Office after September 15th. No on-line or electronic filing is available. Non-residents must file in the town where the business assets are located for three or more of the twelve months preceding the assessment date. Even if a property has been sold, or was not located in the state on the assessment date, it must be reported if it meets the 3-month rule.

If the business closed or sold after October 1st, there is no prorating and the July tax bill must be paid. If the business opens after October 1st, and proper proof is provided, than no Personal Property Tax is due for that preceding grand list. Call for more details.

Income and Expense Statements

Income and expense statements are value informational forms that allow the assessor to consider commercial property income and expenses when determining a value. ALL statements are confidential and not subject to the provisions of section 1-19 (Freedom of Information), of the Connecticut General Statutes.

The Assessor requests that all forms be return no later than June 1st or subject to a ten percent penalty as sanctioned by the Connecticut legislature. Forms are sent out in late March each year. If you did not receive a form you can contact our office.

RE: AN ORDINANCE IDENTIFICATION OF A LANDLORD (#265)
Effective: April 15, 2007

Dear Property Owner;

In accordance with the newly enacted Ordinance 265, any owner of occupied or vacant rental real property shall maintain on file in the office of the tax assessor the owners mailing address. A post office box address is not acceptable. This list is for emergency personnel use only in the case of an incident.

Any change in the owner’s address must be reported to the tax assessor not more than twenty-one days after the date the address changed. Noncompliance with the statute constitutes a civil penalty for the violation of this ordinance in the sum of two hundred fifty dollars for the first violation and not more than one thousand dollars for any subsequent violation.

Please fill out the section below for our internal records.

Legal Landlord’s (owner) name __________________________________________________________

Property Address if different from above___________________________________________________

Landlords Mailing Address if different from above or (if a P.O. Box)____________________________

____________________________________________________________________________________

Contact Name ________________________________________________________________________

Phone Number _______________________________________________________________________

Cell Phone #_________________________________________________________________________

Sincerely,

David A. Wheeler, CCMA 1
Town Assessor  

MOTOR VEHICLE CREDIT INFORMATION

Credit Application must be made by December 31st (2) years after the assessment date.

GRAND LIST YEAR			TIME LIMIT/CREDIT REMOVAL
OCTOBER	1, 1999		DECEMBER	31, 2001
OCTOBER	1, 2000		DECEMBER	31, 2002
OCTOBER	1, 2001		DECEMBER	31, 2003
OCTOBER	1, 2002		DECEMBER	31, 2004
OCTOBER	1, 2003		DECEMBER	31, 2005
OCTOBER	1, 2004		DECEMBER	31, 2006
OCTOBER	1, 2005		DECEMBER	31, 2007
OCTOBER	1, 2006		DECEMBER	31, 2008
OCTOBER	1, 2007		DECEMBER	31, 2009
OCTOBER	1, 2008		DECEMBER	31, 2010

MOTOR VEHICLE PRORATE POLICY

Motor Vehicles are not prorated within Connecticut towns but may be if the vehicle leaves the state and registered with another state. The motor vehicle is taxed where it is on October 1st of the grand list year.
There are other reasons for a motor vehicle to be prorated, but two forms of proof are required. Please contact our office for more details.