Assessor FAQs
Frequently Asked Questions
What is an assessment?
An assessment is the value placed on property appearing in the Grand List; it is the basis upon which the property tax levy is distributed among the property owners in a community. In order to determine the tax liability of a particular property, the property assessment is multiplied by the municipality’s mill rate. In Connecticut, an assessment is equal to 70% of the fair market value of real estate as established by the municipal Assessor. Real estate assessments are established during the town-wide revaluations, which are performed on a five year schedule. For motor vehicles the assessment is 70% of average retail price and recalculated annually as of Oct. 1. For business personal property the assessment is 70% of the depreciated value and is recalculated annually as of Oct. 1. All methods of valuation are established by Connecticut General Statutes.
What is a Grand List?
The Grand List is an annual listing of all taxable and tax-exempt property in Easton. The three main categories of property assessed on the Grand List are Real Estate, Motor Vehicles and Personal Property. Real Estate is valued every five years, while Motor Vehicles and Personal Property are valued annually. Regardless of the basis of the property’s valuation or time when it was updated, each property must appear on the Grand List. The total assessed value represents 70% of the value of all properties in Easton.
The Grand List contains the aggregate valuation of all taxable property within Easton. The Net taxable Grand List is the total amount of property assessments on which taxes can be collected and is the Gross Grand List less exemptions and adjustments.
What is the fair market value and who determines it?
Fair market value is a legal term defined by the courts and the State Statutes as the purchase price, which a property would bring on the open market, given prudent, knowledgeable and willing buyers and sellers. Fair market value is the standard by which the fairness of all assessments is judged.
The buyer and seller of real estate determine the fair market value of real estate. The Appraiser of Assessor analyzes real estate transactions that occur within community and determine the factors that lead to the final sale prices.
Information developed through the analysis of these sales is used by Appraisers and Assessors to develop mathematical models that are utilized in estimating market values of all properties in a community. Some of the typical factors that are used by appraisers in estimating market values include location, condition, age, size, and quality of improvements.
What is a Mill Rate?
In Connecticut, property tax rates are expressed in mills, or thousandths of a dollar. The Town of Easton current mill rate is 28.96 for the 10/1/22 Grand List which results in the payment of $28.96 for each $1,000 of a taxable property’s assessed value. For example, if a house is assessed at $300,000, taxes would be figured by taking $300,000 and multiplying by .02896, making the tax $8,688 for the year.
Equation: Assessment x Mill Rate (.02896) = Taxes for the Year
How is the mill rate established?
The budgeted current tax revenue divided by the total assessed value of all property equals the mill rate. This mill rate is established when the town people vote to accept the budgeted revenue needed. The mill rate is determined each year in the month of May.
What is the Assessment date in Easton?
The uniform assessment date in the State of Connecticut is October 1st. Each Grand List runs from October 1st of a given year to September 30th of the next year.
What is revaluation?
State law requires that all taxable real property be revalued once every five years. All property in Easton was revalued effective with the Oct. 1, 2021 list year. The primary purpose of revaluation is to provide equalization of all property types and classes. The revaluation process is not intended to increase revenue, but rather, to keep the fair market values current, to insure that properties, which have changed in value, are equitably assessed. Based on the requirements of the last revaluation, Easton’s next revaluation will be for the Oct. 1, 2026 Grand List.
What happens during a revaluation?
If the project requires it, a physical inspection of both the interior and exterior of each property is conducted. Since data on all properties is maintained by the Assessor’s office, this step is not necessarily required for valuation or statistical updates. The study of recent property sales allows the appraisers to establish valuation models used to estimate the value of properties that have not sold using comparisons with recent sales.
If my property appraisal amount changes due to a revaluation, does it apply to prior year taxes?
No, if an adjustment is made it only applies to taxes going forward.
Who conducts the revaluation?
The revaluation is conducted by the Easton Assessor’s Office. However, often municipalities hire a company to aid in the assessment process. The Town of Easton contracted with a company called Municipal Valuation Services for its 2021 revaluation. For more information about revaluation, please see “Revaluation Frequently Asked Questions”.
How do I obtain my property field card information?
You may view the Town of Easton assessment property records under “Property Card Information” under Links, or for a full detailed field card please contact the Assessor’s Office. If you have any questions about or find an error on the field card please contact the Assessor’s Office.
What are some Property Tax Relief Exemptions available?
The Assessor’s Office administers several local and state exemption programs, included:
- Elderly and Totally Disabled Homeowners Tax Relief
- Farm and Forest (Public Act 490)
- Veterans, Active duty, Blind and Totally Disabled Taxpayers
- Handicapped Equipped Vehicles
- Easton Senior Tax Relief Program
Please contact the Assessor’s office at 203-268-6291 with any questions regarding requirements and additional information.
When are Personal Property Declarations filed?
In general, personal property is anything that is moveable and is not a permanent part of real estate, including items such as business-owned furniture, fixtures, machinery or equipment, un-registered motor vehicles and horses.
Personal Property declarations are accepted from October 1st through November 1st of each year. Failure to file by November 1st will incur a 25% penalty.
How do I appeal the assessment of my Real Estate or Personal Property?
In order to appeal an assessment an individual must file an application in the Assessor’s Office to appear before the Board of Assessment Appeals. Applications must be received on or before February 20th of each year. Meetings are normally held during the month of March. Please contact the Assessor’s Office for an application.
What period does my motor vehicle tax bill cover?
A motor vehicle on the regular Grand List (bills received at the end of June) covers the time period from October 1st to the next September 30th.
A motor vehicle on the Supplemental Grand List (bills received at the end of December) covers the time period from the month the vehicle was first registered to the next September 30th.
What is a supplemental motor vehicle tax bill?
Vehicles registered between October 2, and the following July 31, will appear on a supplemental motor vehicle list provided to the Assessor by the DMV. The assessed value of each vehicle is prorated based upon the month of registration. If you traded in a vehicle and transferred the registration plate to the new vehicle, all taxes must be paid on the vehicle traded in. You will receive a prorated credit on the supplemental bill based on the total taxes billed on the original vehicle. Supplemental motor vehicle bills are due in one installment on January 1.
I received a tax bill for a motor vehicle I no longer own; doesn’t the DMV notify the town when the motor vehicle is sold?
No. The DMV only provides this office with a list of any vehicles registered in the Town of Easton. They do not notify us of any vehicles that are no longer registered. A motor vehicle tax bill covers the period from October 1st (Grand List year) to the following September 30th. If you transfer your registration plate to another vehicle, after October 1st and prior to August 1 of the next year, a tax credit will be automatically applied to the first bill for your new vehicle. This assumes that the taxes have been paid in a timely manner. The taxpayer is not involved in this process.
If you sold your vehicle and did not transfer the plate to another vehicle, you may be entitled to a tax credit. In this scenario you must provide proper documentation to the assessor, it is NOT automatic. Click “Required Proofs for Adjustments of Motor Vehicle Tax Bills” under Motor Vehicles.
Do I have to pay the entire tax bill if I no longer own the vehicle?
If you did not own the vehicle on October 1st, you are not responsible for that Grand List bill, but you must provide this office with proper documentation that you did not own the vehicle. If you disposed of the vehicle after October 1st and before the next September 1st, you may be eligible to have the bill prorated upon presentation of the proper proof. Prorates are based on the month in which the vehicle was disposed.
Vehicle tax bills can only be prorated if proper documentation is provided to this office. Documentation must show that the vehicle was sold, totaled, junked, or registered out-of-state. (The license plate receipt alone is NOT sufficient proof that the vehicle was disposed of). Click “Require Proof for Adjustments of Motor Vehicle Tax Bills” under Motor Vehicles.
How did you arrive at the value of my vehicle?
Connecticut Assessor’s utilize the J.D. Power (NADA) guides for motor vehicle valuations. These are the guides recommended by the State of Connecticut Office of Policy and Management each year. The assessment reflects 70% of the published “retail selling price” as of October 1 or each year. The assessment does not reflect vehicle condition nor mileage factors. If you feel your vehicle should be assessed at a lower rate due to these factors, you may appeal the assessment to the Board of Assessment Appeals.
How do I appeal the assessment on my vehicle if I believe that the value is incorrect?
The first step would be to contact the Assessor’s office to insure that the vehicle descriptive data is correct and that the assessment was correctly applied. If this does not resolve the issue, then you may present your argument before the Board of Assessment Appeals (BOAA). The BOAA convenes twice per year, in September and March. The September hearings are for Motor Vehicle appeals only. Please contact the Assessor’s Office for details. During the March hearings the BAA hears arguments for all types of taxable property (Real Estate, Personal Property and Supplemental Motor Vehicle) are by appointment only. Application forms to appear before the BAA will be available in the Assessor’s Office after February 1st, and must be completed and returned to the Assessor’s Office by February 20th, or the business day prior to February 20th if the 20th is a weekend or a holiday.
Why is my out-of-state registered vehicle being taxed?
Pursuant to Connecticut State Statutes unregistered motor vehicles and snowmobiles including out-of-state registered vehicles located in Easton are subject to taxation. CGS Sec. 12-71(f)(3) states that if the vehicle is here for 90 days of the year (does not have to be consecutive), you must file a declaration of personal property with the Assessor’s Office. To view State Statutes please click HERE.