Connecticut Property Tax 2026: Mill Rates, Elderly Circuit Breaker & BAA

Connecticut's property tax varies more than any other New England state — mill rates range from under 12 in wealthy Fairfield County towns to 69 in Hartford. This 2026 guide explains the 70% assessment ratio, the state-funded Elderly and Disabled Homeowners' Circuit Breaker (up to $1,250 credit), veterans exemptions, and the Board of Assessment Appeals window.

How Connecticut Property Tax Works

Connecticut property tax is administered by 169 municipalities. Each town assesses property at 70% of fair market value and sets its own mill rate annually. There is no state property tax — all revenue goes to local municipalities.

The tax calculation

Revaluation cycle

Each Connecticut municipality must revalue real property at least every 5 years. Timing staggered across the 169 towns. Between revaluations, values stay constant except for physical changes.

Elderly and Disabled Circuit Breaker

Connecticut's flagship senior relief is the state-funded Elderly and Disabled Homeowners' Circuit Breaker. The state pays the credit directly to the municipal tax collector on behalf of qualifying homeowners.

Maximum credit

• Single filers: up to $1,000
• Married couples: up to $1,250

Eligibility

• Age 65+ OR totally disabled (any age)
• Connecticut resident
• Owner of record of the property as primary residence
• Household income meets annual limits (approximately $53,400 single / $65,000 joint for 2026 — indexed annually)

Application

File with the local assessor between February 1 and May 15 annually. Include prior-year federal tax return. State-funded; does not reduce the municipality's revenue, just redirects who pays.

Other Exemptions

Veterans' Exemption

Connecticut veterans with honorable discharge receive a $1,500 property tax exemption (statewide minimum). Additional exemptions based on disability rating:

• Certain lower disability ratings: additional $5,000 exemption
• Severe disabilities (e.g., loss of two limbs, 100% SC permanent total): additional $10,000 exemption

Local option: towns may adopt higher exemptions. File with local assessor.

Totally Disabled Exemption

$1,000 exemption for a blind person or person totally and permanently disabled (non-veteran).

Local Option Additional Veterans' Benefit

Many Connecticut towns adopt enhanced veterans' exemptions ranging from $10,000 to $25,000+ of assessed value. Check with your local assessor.

Agricultural and Farm Land

Farmland under Connecticut General Statutes § 12-107 is taxed on use value rather than market value.

Appealing Your Assessment

Connecticut assessment appeals proceed through the Board of Assessment Appeals (BAA) and then to Superior Court.

Step 1: Informal review with assessor

Contact the town assessor after receiving the Notice of Change in Assessment (mailed in revaluation years). Many issues resolve here.

Step 2: Board of Assessment Appeals (BAA)

File written appeal with the BAA on or before February 20 of the tax year. The BAA schedules hearings in March through June.

Step 3: Superior Court

If dissatisfied with BAA, appeal to Superior Court within two months of the BAA decision. Connecticut General Statutes § 12-117a governs. Formal procedure; attorney representation common but not required for residential.

Evidence that wins

• Recent arm's-length sale below assessed value
• Comparable sales from before the assessment/revaluation date
• Independent fee appraisal
• Physical attribute errors on property record

Payment Schedule

Connecticut property tax is typically paid in two installments:

• First installment: due July 1 (grace through August 1)
• Second installment: due January 1 (grace through February 1)

Some towns use quarterly billing or single annual payment. Delinquent tax accrues 18% annual interest plus 1.5% monthly penalty. Extended delinquency can lead to tax sale.

Connecticut also imposes a separate motor vehicle property tax on cars and personal property. Different billing cycle (typically July for regular vehicles, January for supplemental adds during the year).

Frequently Asked Questions

What is Connecticut's property tax assessment ratio?

70% of fair market value, applied uniformly statewide under Connecticut General Statutes § 12-62. The mill rate is applied to 70% of market value. Your assessment notice should show both the full market value (or "100% value") and the 70% assessed value.

How high is Connecticut's highest mill rate?

Hartford has Connecticut's highest mill rate for FY 2025-26 at 69 mills. Other urban centers like Bridgeport and Waterbury run above 40 mills. Wealthy Fairfield County towns (Greenwich, Darien, Westport, New Canaan, Wilton) have mill rates under 20. State average is approximately 32 mills.

What is the Connecticut Elderly and Disabled Circuit Breaker?

A state-funded property tax credit delivered directly on the local tax bill. Maximum $1,000 for single filers, $1,250 for married couples. Eligibility: age 65+ or totally disabled, household income under approximately $53,400 single or $65,000 joint for 2026 (indexed). Apply with local assessor between February 1 and May 15.

When is the Connecticut property tax appeal deadline?

File written appeal with the Board of Assessment Appeals on or before February 20 of the tax year. If dissatisfied with BAA, appeal to Superior Court within two months of the BAA decision under Connecticut General Statutes § 12-117a.

What is the veterans' property tax exemption in Connecticut?

Honorably discharged veterans receive a $1,500 statewide minimum exemption of assessed value. Additional exemption based on service-connected disability rating: $5,000 for lower disabilities, $10,000 for severe (e.g., loss of two limbs). Local towns may adopt higher enhanced veterans' exemptions ranging from $10,000 to $25,000.