The Assessor’s primary objective is to make sure that the property tax burden is distributed fairly among Killingworth property owners. The office assesses all taxable property located within the town according to state law and under state oversight. The assessor is also responsible for reviewing and approving various forms of property tax relief and exemptions, such as senior tax relief and veterans’ exemptions.
The assessor produces the annual Grand List, a record of all taxable and tax-exempt property in Killingworth. Under state law, the Grand List must be submitted by the end of January for all property ownership on October 1 of the previous year.
CURRENT OFFICE OPERATIONS:
The Assessor’s office is operating during normal business hours. Staff may be working in the field, or remotely, so it is important for callers to leave messages. Walk-ins are welcome, but appointments are encouraged due to the nature of our work.
PERSONAL PROPERTY DECLARATIONS
DUE NOVEMBER 1, 2024
In accordance with Connecticut General Statues §12-40, all persons liable to pay taxes on personal property as of October 1, 2024 are hereby notified that they must file a Declaration of Personal Property with the Assessor’s Office no later than November 1, 2024 or be subject to an estimated assessment and the statutory twenty-five percent (25%) penalty.
The Assessor’ Office, as a courtesy, mails Personal Property Declarations to anyone who (the office knows) is conducting business in the Town of Killingworth. Failure to receive a declaration does NOT nullify obligation to declare taxable personal property to the Assessor in the form and manner prescribed. If you have terminated, moved, or sold your business as of October 1, 2024, you must complete the Affidavit on the front page of the declaration and return it to the Assessor’s office by November 1, 2024. Otherwise, the Assessor must assume that you still own taxable personal property and have only failed to declare it. Additional documentation, such as dissolution paperwork, may be required. If the business closed/moved/sold after October 1, 2024, you are still responsible for a full year of taxes, as Personal Property taxes are not pro-ratable.
Personal Property Legal Notice
Personal Property Forms and Resources
REMINDERS AND DEADLINES
OCTOBER 31, 2024
- Exemption Application for Farm Machinery (M28) AND 2023 Schedule F form
- Application to classify property under PA 490 Farm, Forest, or Open Space
NOVEMBER 1, 2024
- Filing of Personal Property Declaration
- Filing of Lessee’s Report
- Application for Manufacturing Machinery & Equipment Exemption
- Application for Commercial Vehicle Exemption (Form M-65 and M-65MV)
DECEMBER 31, 2024
- Application for exemption of (1) motor vehicle for those currently serving in the US Armed Forces
If you have any questions, please contact the Assessor’s office by phone at (860)663-1765 Ext 506 or by email or by email Assessor@townofkillingworth.com.
Frequently Asked Questions
An assessment is the value placed on property appearing in the Grand List—the list of all taxable and tax-exempt property in the town. To determine the tax liability for a particular property, the property assessment is multiplied by the town’s mill rate. In Connecticut, an assessment is equal to 70 percent of the fair market value as established by the municipal assessor. For motor vehicles and business personal property, this assessment is recalculated annually as of October 1st. Real estate assessments are established during the town-wide revaluations, which are performed on a schedule established by state law.
Fair market value is a legal term defined by the courts and state statute as the purchase price that 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.
Buyers and sellers determine the fair market value of real estate. The appraiser or assessor analyzes real estate transactions that occur within a community and determines the factors that led to the final sale prices. These analyses are then used to estimate the market values of all properties in a community. Some of the typical factors used by an appraiser in estimating market values include location, condition, age, size, and quality of improvements.
The assessor follows:
- Connecticut General Statutes (primary Title 12)
- relevant case law (which assists in interpreting these statutes)
- regulations and administrative pronouncements from the State of Connecticut Office of Policy & Management, Intergovernmental Policy Division.
The tax rate, or mill rate, is set annually by the elected Board of Finance members once the town’s budget has been approved in Town Meeting and the Regional School District 17 budget has been approved in a referendum. In simplest terms, the mill rate is the town’s levy—the amount of money the town needs to generate through the property tax in order to provide town and school district services—divided by the taxable grand list. In recent years, the education budget has accounted for about 80 percent of all tax dollars.
To judge the fairness of your assessment, two questions should be asked. First, does the assessment represent 70 percent of the probable selling price as of the revaluation date of October 1, 2021.
Second, is my assessment similar to that of comparable properties in town as of October 1, 2021. The assessor’s office maintains information that will help you answer these questions, including a list of properties that have sold in town and the assessments of all properties in town.
Contact Us
Assessor Shauna Ham
Assessor@townofkillingworth.com
AssistAssessor@townofkillingworth.com
Phone: 860-663-1765 ext. 506
FAX: 860-663-4050
Office Hours
Appointments encouraged.
Staff may be out of the office during the day for inspections.
