Taxes must be paid on or before the first of the month following the due date of the tax in order to avoid interest. By State law, interest is charged at the rate of 1 ½% per month on all delinquent amounts with a $2 minimum. Payments on delinquent accounts must first be applied to the oldest outstanding bill; all fees and interest must be paid before payments are applied to outstanding taxes.
Real Estate Tax Delinquencies: The tax office mails a "Delinquent Notice" (August and February) as a statement of delinquent taxes after each installment. If there is an unpaid balance on a real estate tax bill after April 30, a lien shall be placed in the land records at a fee of $24. At least 30 days prior to the placement of a lien, a "Notice of Intent To Lien" is sent to each delinquent taxpayer. All interest, fees, and taxes must be paid before a lien can be released.
Motor Vehicle Tax Delinquencies: The tax office mails a Delinquent Statement in August (and February, for Supplemental Tax bills that are due in January.) A "Demand Notice" is then sent (September and March) as a statement of delinquent taxes after each billing statement. Unpaid tax bills after the demand notice is sent may be turned over to a State Marshal or to a collection agency for collection at the taxpayer's expense. The Department of Motor Vehicles will not process registration renewals until all vehicle taxes and fees are paid in full.
Personal Property Tax Delinquencies: Delinquent statements are sent in August. Unpaid personal property tax bills are subject to liens placed with the Connecticut Secretary of the State if not paid by September 30. A "Notice of Intent to Lien" is sent in September.