Contact Information
Mill Rates
Real Estate Information
Personal Property Information
Motor Vehicle Information
Exemption Information
Board of Assessment Appeal Forms

Tax Assessor

The Tax Assessor's office  is located on the 1^st floor of the Municipal Building.  The Tax Assessor is open Monday through Friday from 8:30 AM to 4:30 PM.

It is the Assessor’s responsibility to establish fair and equitable values for all real-estate, taxable personal property, and taxable motor vehicles located within the city.  The assessment year begins October 1^st and continues to September 30^th of each year.  All assessment work must be completed for the finalization of the Grand List on January 31^st.

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View Property Record Information and Housing & Property Information by clicking on the Hot Links (right side of each page). You can also click here to View Your Property (GIS), or here to view Housing & Property Information (building square footage and assessment).

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Contact Information

Tax Assessor:  
Frank Marchese, CCMA II
245 deKoven Drive
Middletown, CT 06457
Phone: (860) 344-3454

Deputy Tax Assessor:  
Damon Braasch, CCMA II
245 deKoven Drive
Middletown, CT 06457
Phone: (860) 344-3454

Assistant Tax Assessor:
Deborah M Gill, CCMA I
245 deKoven Drive
Middletown, CT 06457
Phone: (860) 344-3454

Mill Rates

Effective July 1, 2007 for the 2006 Grand List

City Mill Rate:  31.8

Fire Districts:

Central City:	6.4
South Fire:	4.381
Westfield:	1.15

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Real Estate Information

Generally: Real estate is assessed at 70% of its value, as of the assessment date (October 1^st).  The assessment will remain constant until the next revaluation, unless improvements or physical changes are discovered.  Zone changes or variances may have an impact on value, hence the assessment may change.  It is also possible that a change will create a decrease in value.  

Residential Property:  Connecticut General Statutes modified the Revaluation Cycle during the June 2004 Sessions.  Connecticut towns must implement Revaluations every five (5) years.

The 2002 Revaluation for the City of Middletown was conducted by statistical means, the next revaluation will be for the 2007 Grand List.

Commercial Property:  Commercial properties will be assessed in the same manner.  Income is a factor in the valuation of commercial properties, and all commercial properties will be required to submit an Income and Expense Report annually, at least 3 years prior to a Revaluation.  A statutory change is that the Assessor may request more frequent filings of the Income & Expense Report.  If required, the Income & Expense Report is due June 1^st of any given year, failure to submit will result in a 10% statutory penalty.

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Personal Property Information

All owners of taxable personal property are required, annually, to file a Personal Property Declaration Form M15. 

You must file a return with the Assessor on or before November 1^st, or a 25% penalty will be applied.  Should you decide to appeal your assessment, and you failed to properly file a form, the Board of Assessment Appeals is barred by law from adjusting your assessment (Sec. 12-114 G.G.S.).

Please read the following information for Code 13.  If you think that you maybe eligible for this exemption, please contact the Assessor’s office for an application.

The return must be signed either by the property owner or by an agent of the owner (in which case it must be notarized).  “Owner” means the person who holds legal title to the personal property for which information is required regardless of who is responsible for paying the property tax.  In the case of a corporation, the word “owner” includes any officer.  If any other employee signs the return, notarization is required.  “Agent” is defined as any person authorized by the owner to sign in his behalf.

Sec. 12-41 requires all personal property owners to file an itemized list with the Assessor annually.  Residents must file in the town in which their property is located on the October 1^st assessment date.  Non-residents (i.e. persons with property located in a town in which they do not have a business location) must file in the town where property situs has been established under the “three month rule” (Sec. 12-43).  Situs for a corporation property is determined under Sec.12-59 (and Sec. 12-43, if applicable).

Sec. 12-43 specifies that property of non-residents is taxable in the town where it is located for three or more of the twelve months preceding the assessment day.  Even if the property has been sold, or was not located in this state on the assessment day, it must be reported if it meets the “three month rule”.  If property was located in more than one Connecticut town preceding the assessment date, it is taxable in the town in which it was located for the three or more months closest to the assessment day.

It is to your advantage to provide the requested information for all categories.  Otherwise, the Assessor will be forced to estimate an assessment based upon 70% of your property’s fair market value.  The method for determining value is the depreciated cost-in-place method.  Non-residents please list all property in Sec. I.  Resident businesses and professional persons please note: the request for confidentiality is on the reverse side of the form.

Any assets new or otherwise not previously listed, should be described in Section B.

Non-resident businesses and leasing companies please complete Sec. II if you have disposed of or removed any of your equipment.  Failure to properly report disposal will result in our assumption that it is still in the jurisdiction or had obtained situs and is taxable.  The 25% penalty will be added where applicable.

All property, including items fully depreciated (“written off”) for IRS purposes, must be reported.  If you have no property to declare, return the M-15 to the Assessor with a full explanation.

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Motor Vehicle Information

Motor vehicles are assessed at 70% of their average retail value on the October 1, assessment date.  Vehicles which have active registrations appear on the October 1  Grand List (of the given year) and are taxed for the time period from October 1 to September 30. These bills are due in July of the given tax year.  Vehicles registered after October 1 of the given year but prior to August 1 of the following year appear on the Supplemental Grand List and are taxed from the month they are registered to September 30.  These bills are due in January of the following year.

If a vehicle has been disposed of during the described period, an owner may apply for an adjustment to their tax bill.  The required documentation (see below) must specifically identify the vehicle in question by make, year, and identification number, and the date of the transaction.  Two (2) forms of proof are generally required. 

1. A plate receipt from the Department of Motor Vehicles indicating the cancellation of the registration AND
2. IN ADDITION TO THE PLATE RECEIPT, any of the following:

For Sold or Junked Vehicles

• A copy of the bill of sale

• A copy of the canceled title

• A receipt from the junk dealer

• A copy of the original registration of the person to whom the vehicle was sold

• A letter from your insurance company indication the date and reason for cancellation of insurance

For Stolen or Totaled Vehicles

• A statement from your insurance company which indicates that you were compensated for a total loss of the vehicles.

• A Police Report which indicates that the vehicle was stolen and not recovered

• For a vehicle that is not insured for collision, two of the following forms of proof are required:

  • A copy of the accident report

  • A statement from your insurance company stating the date that the liability coverage fro the vehicle was dropped

  • A letter from the junk dealer to whom this vehicle was sold

For Vehicles Registered Out of State

• Proof of residency and a copy of the original registration showing the date the vehicle was registered outside the State of Connecticut.

Other

• Donated Vehicles – a copy of the letter from the charity indication the vehicle which was donated.

• Repossessed Vehicles – a copy of the letter from the creditor attesting to the repossession.

Please note:  In accordance with the Connecticut General Statute Sec. 12-71-c, the deadline for filing for property tax credits is as follows:

October 1, 2005 Grand List – December 31, 2007 deadline

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Exemption Information

Property Tax Exemption Programs

A property tax exemption is a reduction in an approved applicant’s real or motor vehicle property assessment that is administered by the Assessor of the town in which the applicant resides.  Residency and property ownership must be established on or before the October 1 assessment date. Except where noted, proof of exemption eligibility must also be provided on or before the assessment date.

The monetary benefits realized by applicants approved for exemptions are dependent upon the local mill rate.  (For example, a $3,000.00 property tax assessment exemption in a town having a mill rate of 31.8 equates to a monetary savings of $95.40)

Tax Exemption for Blind Persons

State law provides a $3,000.00 property tax assessment exemption for property owners who are blind.  In order to receive this exemption: an applicant must meet the definition of blindness set forth in CT General Statute Sec. 12-92.  Also, he/she must provide proof of such blindness to the Assessor, (i.e. certification by a qualified medical doctor).  Once proof has been provided no other action by the applicant is required.

Tax Exemption for Veterans

Honorably discharged veterans who served in wartime are eligible for the Town funded veterans’ exemption of $1,500 to be applied toward their real estate or motor vehicle tax assessments.  Proof of military service (DD214 discharge papers) must be on file with the City of Middletown Town Clerk.  This is a one-time filing.  (Note: Must be filed prior to October 1, Grand List date to get exemption on that list).

Disabled Veterans may receive assessment exemption of $2,250.00 to $4,500.00 based on their disability.  Disabled veterans must annually submit Department of Veterans affairs form #20-6566 to the Assessor’s office.  Proof of military service (DD214 discharge papers) also must be filed with the Town Clerk.

Additional Veterans’ Exemption Program (Income eligible) – Low income disabled and wartime veterans may receive additional exemption benefits.  He/She must file an application with the Assessors Office between February 1, and October 1.  Proof of income received in the previous calendar year must be provided.  Following approval of the initial application by the Assessor, the applicant must file biennially.  In the period between filings, applicants must notify the Assessor of any significant change in their income.

State Tax Credit Program for Elderly and/or Disabled Homeowners

Under this program, a tax credit may be applied to the tax bill for the property in which the applicant resides.  The amount of credit is up to $1,250 for married couples and $1,000.00 for unmarried persons.  Credits are based on a graduated income scale.  In order to receive this benefit:

1. An applicant or their spouse must be 65 or older by the end of the previous calendar year: or be 100% disabled (per social security); or be 50 or older and be a surviving spouse of a recipient.
2. Must reside as the owner ( or have life use of property) as of October 1 of the year before applying.
3. Income requirements are updated annually.
4. He/she must file an application with the Assessors Office between February 1, and May 15.  Proof of income received in the previous calendar year must be provided.  Following approval of the initial application by the Assessor, the applicant must re-file biennially.  In the period between filings, applicants must notify the Assessor of any significant change in their income.

Renter Rebate Program

State law provides a program for renters who are elderly or disabled, and whose annual incomes do not exceed certain limits.  Under this program, a check is directly remitted to an approved applicant by the State.  These checks represent partial refunds of rental and utility payments.  Persons renting an apartment, room, cooperative housing or leasing a mobile home space may be eligible.  Renter Rebates can be up to $900.00 for married couples and $700.00 for unmarried applicants.  In order to receive a Renter Rebate:

1. An applicant or the spouse must be 65 or older by the end of the previous calendar year;
2. Must have lived in Connecticut for one year.
3. Thirty-five percent of applicant’s annual rent and utility expenditures must exceed 5% of applicant’s annual gross income.
4. Must file an application annually with the Assessors office between May 15 and September 15.
5. Proof of income received and rent and utility payments made in the previous calendar year must be provided.
6. Income requirements are updated annually.

Local Elderly Tax Relief Program

Eligibility requirements are similar as for State program.  This program provides  benefits to those with slightly higher income levels, and those receiving State benefits.  Income requirements are updated annually.  Applications filed biennially between February 1 and May 15.

Retrofit Vehicles

Owners of vehicles which are used exclusively for the purpose of transporting medically incapacitated individuals without payment are eligible for a 100% assessment exemption on this vehicle.  The exempted vehicle must be specially equipped or significantly modified in order to accommodate the incapacitated individual.  Applications for this exemption must be submitted prior to November 1 each year.

DATE OF WARS AND OTHER RECOGNIZED MILITARY CAMPAIGNS AND OPERATIONS UNDER SEC. 27-103, AMENDED BY PUBLIC ACT 03-85

FOR PROPERTY TAX EXEMPTION ELIGIBILITY UNDER SEC. 12-81 (19) AS OF OCTOBER 1, 2003

1. The Spanish American War includes the Philippine Insurrection, the boxer Rebellion and service in the Moro Province, for which the ending date is eleven days later than the ending date for the Spanish American War.
2. The ending date for service in Russia by a person serving with the United State military forces during World War 1 differs from the ending date for all service during that war in all other arenas.
3. Pursuant to Sec 12-86, twelve o’clock midnight on December 31, 1947 is the World War II termination date for the purposes of granting a property tax exemption.
4. A person must have served in a combat or combat support role for the duration of a campaign lasting less than 90 days (i.e., the Invasions of Grenada and Panama) in order to qualify for a property tax exemption,.  A person must also have served in a combat or combat support role in Lebanon or in Operation Earnest Will, during the specified dates, in order to qualify for an exemption.  An armed Forces Expeditionary Medal is awarded to such individuals.
5. Although referred to as the Persian Gulf War, service in the Persian Gulf is not required, nor is service in a combat or combat support role.  Service anywhere for at least 90 days, and timely filing of DD214, qualifies for an exemption commencing October 1, 2003.

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Board of Assessment Appeal Forms

Appealing an Assessment:

The board of Assessment Appeals meets annually in March to hear the appeals of taxpayers who feel that they have been aggrieved.  Appeals must be in writing on the appeal form, and filed on or before the grievance day.  The filing deadline for appeals is February 20^th, provided the Grand List is filed on or before January 31^st.  If an extension to file is granted the board will meet in April and the grievance date is changed to March 20^th.  The Board is also required to meet in September to hear appeals on motor vehicles.

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