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Updated 2025 Tax Year

Capitol County
Property Tax Guide

Everything you need to know about property taxes in Capitol County, CT. Rates, due dates, exemptions, and how it affects your monthly payment.

9 Official Sources
8 min read
Quick Facts
Tax Rate
$26.87 per $1,000 of assessed value (2.69% of market value)
1st Due
Jul 1
2nd Due
Jan 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Capitol County, Connecticut operates under a property tax system that serves as the primary funding mechanism for local government services, including public education, emergency services, road maintenance, and municipal operations. Property taxes in Capitol County are administered at the town level, with each municipality setting its own mill rate based on local budgetary needs and assessed property values. The county follows Connecticut's standard assessment practices, where properties are typically assessed at 70% of their fair market value during periodic revaluations.

The effective property tax rates in Capitol County vary significantly by town, with the 2025 rate averaging $26.87 per $1,000 of assessed value across the county. This translates to approximately 2.69% of market value when considering the 70% assessment ratio. Individual towns within Capitol County may have rates ranging from the low $20s to over $30 per $1,000 of assessed value, depending on local service levels, school district funding needs, and the municipal tax base. Property owners should consult their specific town's tax assessor for the exact mill rate applicable to their property.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
Municipal Operations$8.00-$12.00 per $1,000General government services, public safety, road maintenance
Board of Education$14.00-$20.00 per $1,000Public school funding, largest component of property tax
Capital Projects$1.00-$3.00 per $1,000Infrastructure improvements, school construction bonds
Fire District$0.50-$1.50 per $1,000Fire protection services (where applicable)
Sewer District$0.25-$1.00 per $1,000Wastewater treatment and collection (where applicable)
Total Mill Rate$23.75-$37.50 per $1,000Combined rate varies by town and special districts

Note: Actual rates vary by municipality within Capitol County. The county average of $26.87 per $1,000 falls within this range.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Capitol County, property taxes are due in two installments:

First Installment
Jul 1
Delinquent after Dec 10
Second Installment
Jan 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Capitol County are additional property tax bills issued when there are changes in property ownership, new construction completion, or significant improvements that increase assessed value between regular assessment dates. These taxes are calculated based on the difference between the old and new assessed values, multiplied by the applicable mill rate, and prorated for the remaining months in the tax year.

Common triggers for supplemental taxes include the sale of property (which may prompt a reassessment), completion of new construction projects, major renovations that add square footage or significantly improve property value, and the removal of temporary exemptions. The supplemental tax amount is calculated by taking the increased assessed value, applying the current mill rate, and prorating the tax for the period from the effective date of the change through June 30th of the current tax year.

Example: If a $100,000 home addition is completed in January and increases the assessed value by $70,000, with a mill rate of $26.87 per $1,000, the supplemental tax would be approximately $1,881 ($70,000 ÷ 1,000 × $26.87) for the full year, or about $940 prorated for the six months remaining in the tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (70%): $210,000
  • Less Standard Exemptions: $0
  • Net Taxable Value: $210,000
  • Annual Tax ($26.87/$1,000): $5,643
  • Monthly Escrow: $470

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (70%): $420,000
  • Less Veteran Exemption: -$1,000
  • Net Taxable Value: $419,000
  • Annual Tax ($26.87/$1,000): $11,259
  • Monthly Escrow: $938

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (70%): $700,000
  • Less Standard Exemptions: $0
  • Net Taxable Value: $700,000
  • Annual Tax ($26.87/$1,000): $18,809
  • Monthly Escrow: $1,567

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Capitol County require borrowers to establish an escrow account for property tax payments, particularly for loans with less than 20% down payment. The lender collects monthly escrow payments equal to 1/12th of the annual property tax bill, plus a cushion amount (typically 2-3 months of payments) to ensure sufficient funds are available when taxes are due. Escrow payments are collected along with principal and interest as part of the monthly mortgage payment.

Property taxes in Capitol County are due in two semi-annual installments: the first installment due July 1st (with a grace period until August 1st) and the second installment due January 1st (with a grace period until February 1st). Lenders typically pay these bills directly to the town tax collector from the escrow account. Property owners should verify that their lender has the correct tax amount and payment schedule, as escrow shortages can occur if tax rates increase significantly or if the assessed value changes due to improvements or revaluation.

Homeowners can request an annual escrow analysis from their lender and may be able to eliminate escrow requirements if they have sufficient equity (typically 20% or more) and a good payment history. However, owners who pay taxes directly must ensure they budget appropriately for the large semi-annual payments and understand that late payments incur interest charges and potential liens on the property.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Capitol County? A: Property taxes are due in two installments: July 1st (payable through August 1st) and January 1st (payable through February 1st). Late payments after these grace periods incur interest charges.

Q: What exemptions are available to reduce my property tax bill? A: While Connecticut offers no general homestead exemption, Capitol County provides a $1,000 exemption for qualifying veterans who served at least 90 days during wartime. Additional exemptions may be available for elderly, disabled, or blind residents depending on income qualifications.

Q: How often are properties reassessed in Capitol County? A: Connecticut law requires municipalities to conduct revaluations periodically, typically every 5-10 years, though some towns may do it more frequently. Property owners receive notice before revaluation and can appeal assessed values during designated appeal periods.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments by filing with the local Board of Assessment Appeals, typically during March. You must file annually by the first day of November if claiming certain exemptions.

Q: How is my property's assessed value determined? A: Assessments are typically set at 70% of fair market value based on recent sales of comparable properties, property characteristics, and market conditions. Professional assessors evaluate factors like location, size, condition, and improvements.

Q: What happens if I pay my property taxes late? A: Late payments incur interest charges starting the day after the grace period ends (August 2nd for the first installment, February 2nd for the second). Continued non-payment can result in tax liens and eventual foreclosure proceedings.

Q: Can I pay my property taxes online? A: Most towns in Capitol County offer online payment options through their official websites or third-party services. Check with your specific town's tax collector for available payment methods and any associated convenience fees.

Q: What should I do if I receive a supplemental tax bill? A: Review the supplemental bill to understand what triggered it (new construction, ownership change, etc.). The bill is legitimate if it reflects actual changes to your property. You can contact the assessor's office to discuss the assessment if you believe it's incorrect.

Q: How do I find out my town's specific mill rate? A: Each town within Capitol County sets its own mill rate annually. Contact your town's tax assessor or visit the town's official website for the current mill rate, as the county average of $26.87 per $1,000 may not reflect your specific town's rate.

Q: What happens to my property taxes if my home's value decreases? A: Property taxes may decrease if your home's assessed value is reduced during a revaluation or successful appeal. However, towns may increase mill rates to maintain revenue levels, potentially offsetting individual property value decreases.

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