41 Center Street, PO Box 191
8:30 am- 5:00 pm Monday through Friday, excluding holidays
Assessment: (860) 647-3016
Tax Collection: (860) 647-3018
Fax: (860) 647-3099
Beth Jacobs, CCMC, Asst. Collector of Revenue: firstname.lastname@example.org
PREPAYMENT OF TAXES: The Town of Manchester has received many requests from taxpayers regarding prepayment of property taxes in order to be able to deduct those payments against their 2017 tax returns, before the new Federal tax laws change for 2018. Manchester taxpayers are more than welcome to pay their tax installments due in January 2018 in December 2017. The January 2018 installment amounts can be found at this link:
However, Manchester, like many other Connecticut municipalities is not able to accept tax payments that will be due in July 2018. Manchester has received requests from taxpayers to make estimated payments towards their July 2018 tax bills, and we have researched whether or not this is permissible with the Connecticut Tax Collectors Association, and other organizations. We have received legal opinions that we cannot accept estimated July 2018 property tax payments in December 2017. Under Connecticut General Statutes, taxes cannot be collected unless a municipality has issued a rate bill and a tax warrant, and we cannot issue a rate bill or tax warrant until the Town has adopted a budget, and we have adopted mill rates (tax rates). This will not happen until April 2018, therefore we cannot accept estimated July 2018 tax payments in 2017. In addition, on December 27, 2017 the Internal Revenue Service (IRS) issued an advisory on this matter. This advisory can be found online at:
This advisory states: The IRS has received a number of questions from the tax community concerning the deductibility of prepaid real property taxes. In general, whether a taxpayer is allowed a deduction for the prepayment of state or local real property taxes in 2017 depends on whether the taxpayer makes the payment in 2017 and the real property taxes are assessed prior to 2018. A prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.
While we realize that there are some other states, and some Connecticut munipalities who are taking advance, estimated payments on 2018 taxes, The Town of Manchester feels that the IRS statement that property taxes that have not been assessed prior to 2018 are not deductible in 2017 is very clear that if such estimated tax payments were made, deductions on those payments would be disallowed.
MOTOR VEHICLE TAX BILLS. The Town of Manchester will be sending out revised tax motor vehcle tax bills for the 2016 Grand List in late December 2017. While regretable, these revised tax bills became necessary due to the prolonged State Budget adoption process. Manchester, like most Connecticut municipalities, typically mails motor vehicle tax bills in late June, for payment in July. Due to the State Budget issues, Manchester delayed sending these tax bills in 2017. Manchester mailed motor vehicle property tax bills on September 26, 2017, using a mill rate of 32.00 (which was the legislatively mandated Statewide mill rate cap at that time). Manchester's initial motor vehicle tax bills this year had a final, on-time payment due date of November 1, 2017. However, the State Budget issues were not resolved when Manchester sent it motor vehicle tax bills in September, and Manchester made it clear that a second billing was possible, depending on what happened with the final State Budget. The State Budget was approved on October 31, 2017, and the Statewide motor vehicle mill rate cap was increased from 32.00 mills to 39.00. As part of the final State Budget, grant money that was promised to municipalities was greatly reduced. This, unfortunately, left many municipalities with no choice but to send out revised motor vehicle tax bills to make up for some of the lost revenue that was promised. Manchester's revised motor vehicle tax bills have a due date of February 1, 2018.
If you have not received your motor vehicle tax bill from Manchester, and you believe you should have received one, or if you have yet to pay your motor vehicle tax bill, please check Manchester's online tax bill system at this link:
Or please call the Town of Manchester Office of Assessment & Collection at 860-647-3018, or e-mail the Office of Assessment & Collection at email@example.com.
Motor vehicle tax bills mailed on September 26, 2017 were for the October 1, 2016 Grand List, meaning that vehicles registered as of October 1, 2016 are what was billed for payment in October 2017. If your vehicle was registered after October 1, 2016, it would not have been included in the tax bills mailed on September 26th.
Please go to the Board of Assessment Appeals page for information about motor vehicle assessment appeals:
The Town of Manchester mailed tax bills for real estate and business personal property for the October 1, 2016 Grand List on June 21, 2017. The first installments for all real estate and personal property tax bills were due by Tuesday, August 1, 2017. The second installments for any real estate or personal property tax bills are due by February 1, 2018. Any tax bills not paid by their final on-time payment date must be subject to interest at a rate of 1.5% per month, back to the original due date. We do not have the authority to waive interest. For more information on Manchester's recent tax bills, please see our press release and legal notices at the following links:
Link to June 21, 2017 press release
Link to June 21, 2017 legal notice
Link to September 18, 2017 legal notice
We apologize for any inconvenience caused by the delay in sending motor vehicle tax bills.
Please note that due to the delay in the motor vehicle tax bills, motor vehicle assessment appeals for the 2016 Grand List will be able to be heard in early 2018, in addition to the Board of Assessment Appeals hearings that were held in September 2017 (as required by statute). The Town of Manchester feels that because the bills were not mailed until after the September Board of Assessment Appeals hearings were held, taxpayers will be able to appeal their motor vehicle assessments on the 2016 Regular Grand List and the 2016 Supplemental Grand List by filing an appeal with the Board of Assessment Appeals by February 20, 2018. This allows our our taxpayers their right to appeal their motor vehicle assessment after they receive their bill. Motor vehicles differ from real estate and business personal property because there is no assessment notice for motor vehicles, there is only the tax bill. Anyone wishing to appeal their motor vehicle assessment on the 2016 Grand List should fill out the appeal application, which is available at this link:
Download Real Estate, Personal Property & Motor Vehicle Appeal forms for the March 2018 hearings here
URGENT NOTICE REGARDING DEFECTIVE CONCRETE FOUNDATIONS. Manchester is one of roughly twenty municipalities in Northeastern Connecticut known to have properties built using defective concrete used in building foundations. Recently passed legislation has allowed owners of properties built with defective concrete to receive a reduced property assessment if their property is impacted by defective concrete. If your property is impacted by defective concrete, you must have a licensed, professional engineer inspect your property, and that engineer was provide you with a report that indicates your property has defective concrete. A copy of that report must be filed with the Office of Assessment & Collection, and the assessment staff must inspect your property. At this point, if you have not previously filed your engineering report with the Town of Manchester, it is likely that your assessment reduction will take effect with the Grand List (tax list) of October 1, 2017, which coincides with the tax bills payable beginning in July 2018. If you believe your property may have defective concrete, you may find out more about the process of receiving a reduced assessment here:
Town of Manchester, Defective Concrete Cover Letter & Application- July 2016
The recently adopted legislation regarding defective concrete is online at this link:
In addition, the Connecticut Department of Consumer Protection also has more information about defective concrete at this link:
The Town of Manchester recommends that anyone with a home built in 1983 or later examine their foundation and review the information above to determine if your home might be impacted.
Further information regarding the defective concrete issue in Manchester, and questions or concerns can be address by calling 860-647-3011, or e-mailing firstname.lastname@example.org or email@example.com
In addition, Manchester residents have asked for more information regarding firms providing professional services to owners of properties impacted by defective concrete foundations. The Town of Manchester is not qualified to make recommendations of this nature, and has not performed the actions needed to make such recommendations. However, the Capitol Region Council of Governments (CRCOG) has undertaken a request for qualifications, and has made a list of professional firms providing both structural engineering services and remediation services. These lists can be accessed at this link:
The Town of Manchester refers all questions, comments or concerns about the information contained in the above link to CRCOG, but as a service to our taxpayers who may wish to consult with any of the firms listed on that link, or any other firms they may wish to contact, we are providing the link on our web site.
ADDITIONAL INFORMATION REGARDING MOTOR VEHICLE TAX BILLS: The CT DMV and municipalities statewide are continuing to work to resolve some inconsistences among residents’ mailing addresses and domicile addresses. Though the DMV's new CIVLS software system went live in August 2015, there have been lingering issues with this software. If you receive a tax bill from a town that you did not reside in or garage your vehicle in as of the assessment date listed on your tax bill, please contact the Assessor to request a transfer to the correct municipality. If your registration has expired or is due to expire with 60 days, and you have not received a renewal notification, you must contact DMV. If you are being reported with a tax (or other) compliance issue from a municipality you never lived in, you should contact the municipality reporting the compliance. You may renew your registration, cancel license plates and verify your renewal status at DMV’s web site at: www.ct.gov/dmv/online.
FARM BUILDING EXEMPTION APPLICATION: As of November 2015, the Town of Manchester Board of Directors adopted a new local ordinance (Code of Ordinances Section 285-5.2) which allows an exemption of up to $100,000 in assessment for qualifying farm buildings. In order to apply for this exemption, qualifying farms must file an application. The application can be found on in the "Miscellaneous Forms and Documents" on the Assessment & Collection department page. The filing deadline is November 1st annually.
MEMBERS OF ARMED FORCES - One car belonging to or leased by an active duty serviceperson may be completely tax exempt each tax year. Call (860) 647-3016 for details. For CT residents, the application is available in "Miscellaneous Forms and Documents" and is labelled "One-Vehicle Exemption". For Non-Residents, use the form labelled "Military Non-Resident". See the brochure "Property Tax Relief for Veterans, Seniors and Disabled" on the menu list for more information and filing deadlines.
ASSESSOR'S OFFICE 860-647-3016
Tax bills are mailed in June each year, and payments are due in July each year. Real estate tax bills, some Personal Property tax bills, and Supplemental Motor Vehicle tax bills will also have a second installment due in January each year. Taxes are generally paid in arrears. For example, payments on the October 1, 2016 Grand List are due in July 2017 and January 2018. Real estate tax bills beginning in July 2017 are to be based on Manchester's October 1, 2016 revaluation. You can check the mill rate for your location using the Mill Rate History chart located on the Micellaneous Forms and Documents page. Eighth District locations can be found on the Miscellaneous Forms and Documents page.
The mission of the Assessor's Office is to accurately and fairly assess the value of all real estate, personal property and motor vehicles located in the Town of Manchester in accordance with Connecticut state law. The office also administers various exemption and abatement programs related to property taxes for veterans, low-income seniors and disabled.
COLLECTOR OF REVENUE 860-647-3018
Tax bills are mailed in June each year, and payments are due in July each year. Real estate tax bills, some Personal Property tax bills, and Supplemental Motor Vehicle tax bills will also have a second installment due in January each year. Taxes are generally paid in arrears. For example, payments on the October 1, 2016 Grand List are due in July 2017 and January 2018. Real estate tax bills beginning in July 2017 are to be based on Manchester's October 1, 2016 revaluation.
Taxpayers owning more than one motor vehicle will notice that all of their vehicles will be included on a single tax bill. The center portion of the bill will list each vehicle represented by the single bill. This is in response to taxpayer requests to mail all motor vehicles in the same envelope, which many taxpayers have indicated is more convenient, as well as reducing the Town’s expenses on printing and postage.
Motor Vehicle tax bills mailed in June reflect vehicles registered as of the prior October 1st. Any vehicles registered after October 1st will will not appear on the tax bill mailed in June, and will be billed approximatey six months later, in December.
Tax payments may be made at the Collectors Office in Town Hall, by mail using the envelope enclosed with the bill or to the address at the top of this page or by using the on-line payment site. The Tax Collector’s Office can also take payments in person by check, cash, money order, credit cards, or debit cards (with a 2.65% Discover processing fee.) Online payments may be made with a debit card or a credit card (plus a 3% processing fee.)
Delinquent vehicle taxes requiring immediate DMV clearance for registration may be paid in cash, money order, or with a debit or credit card (the convenience fee will be added).
Current tax payments (not delinquent taxes) may also be made at the Customer Service and Information Center in Town Hall. Also for your convenience, there is a night-drop box for non-cash payments at the rear of Town Hall near the handicap access door. The Assessment & Collection office will offer extended hours on the last day to make current payments each year.
Manchester taxpayers continue to have the ability to pay their Tax Bills and Water & Sewer Payments online at On-Line Bill Pay and Tax Payment Lookup Due date, interest charges, etc., where applicable, are the same for online tax payments as for over-the-counter payments, however an additional convenience fee will apply to all credit card payments made online, and a fee of $0.50 is charged for each E-check tax payment online.
While the Town has no desire to charge interest on late payments, we must remind the taxpayers that failure to make timely payments will subject taxpayers to an interest charge of 1.5% per month from the July 1st or January 1st due date. The minimum interest charge is $2.00. If you believe you will be paying late, please call the Office of Assessment & Collection at 860-647-3018 for the correct amount due. Please also note that there is no mailing for the second installment for Real Estate and Personal Property tax bills. Both payment coupons are included with the bill mailed in June. Please save your receipts for income tax purposes. You may call 860-647-3018 with questions regarding tax collection issues.
For questions regarding real estate assessments please call 860-647-3016;
questions regarding personal property assessments please call 860-647-3015;
or questions regarding motor vehicle assessments please call 860-647-3017.
Out-of-State Vehicles. Are you a Manchester resident? Is your vehicle properly registered in Connecticut, and to your proper address? The Town of Manchester frequently receives complaints about Manchester residents who have their vehicles registered in other states, yet garage and use those vehicles here in Manchester on a daily basis. This is a violation of Connecticut law, and Connecticut law allows municipalities to assess and tax vehicles that are either not registered at all, or are registered in other states if those vehicles most frequently leave from and return to Connecticut. If you are Manchester resident and your vehicle is registered out-of-state, we urge you to properly register your vehicle in Connecticut. We fully investigate all complaints we receive as it is not fair to our taxpayers who are properly registered here. If you know of someone who is a Manchester resident and has a vehicle they keep here in Manchester, but has that vehicle registered out-of-state, or not registered at all, you can report them anonymously to the town by calling 860-647-3011 or 860-647-3015.