Office of the Tax Assessor
John S Philip, CCMA II
M,W, Th: 8:00am-4:00pm
Senior Tax Info: 2019 Notice to All Durham Senior Residents regarding Applications for State Elderly Homeowners and Totally Disabled Tax Relief program; the town of Durham Senior Tax Freeze and the Additional Veterans Programs.
"Due to the Grand List signing having
been extended, the appeal period has been extended. Appeal forms must
be received, not postmarked, by March 20, 2021, not on
February 20, 2021."
2020 Updated Revaluation Listing by location
In accordance with Connecticut General Statutes, the Town of Durham has completed its 2020 revaluation of all real property for the October 1, 2020 Grand List. This revaluation will correspond to the tax bills due in July of 2021.
The Town of Durham selected Tyler Technologies, Inc. to assist with the town-wide revaluation project. Tyler Technologies is the oldest and largest provider of revaluation services and has performed revaluation nationally since 1938.
The Town’s last revaluation was completed in 2015. State laws require towns to recalculate market values every five years. A revaluation determines the fair market value of every property in town and equalizes the values of all properties for the purpose of a fair distribution of the tax burden.
The major phases of a municipal revaluation are:
In July, Data Mailers were mailed to all residential properties. Data Mailers allowed property owners to be involved and to verify the information the Town has on record from previous onsite visits.
Market Analysis, Valuation & Field Review
After the initial Data Collection phase, market analysis and valuation began, followed by field review of properties to check and re-check values to ensure uniformity and accuracy of information.
Next, a Notice of Assessment Change was mailed to each property owner. After that, informal hearings, allowing anyone with questions concerning the revaluation process to speak with a staff member of Tyler Technologies, Inc. to discuss their property value.
Currently, we are in the informal hearings phase of revaluation. Homeowners should review their assessment online by visiting the Assessment page on the Town website. Assessments represent 70% of the October 1, 2020 market value, unless properties are classified in whole or in part under P.A. 490 farm, forest, or open space. Farm, forest, and open space assessments are reflected in the new assessment. Those values, however, are recommended by the State of Connecticut in tandem with the Agricultural Commission. Assessment exemptions (i.e. – Veteran’s exemptions) are not reflected in the new assessments shown on the Notice of Assessment Change but will be applied to the final assessments.
Hearings will be held over the phone by appointment only beginning February 1st and ending February 10th.
Please schedule your appointment by February 5th by calling Tyler Technologies toll free at 1-800-273-8605 or scheduling online at www.tylertech.com/schedule
and follow the instructions. You will need the Parcel Number listed on your Notice of Assessment Change when scheduling. If you have more than two parcels you wish to discuss, please do not schedule online, but instead call.
If you wish to appeal your assessment after the informal hearing process is complete, you must file a written appeal to the Durham Board of Assessment Appeals on or before March 20, 2021. Applications are available online at the Board of Assessment Appeals page.
If a property owner disagrees with the decision of the Board of Assessment Appeals, he/she must make application to Superior Court within two months of the Board of Assessment Appeals’ decision letter.
Commercial/Industrial Owners can Expect Income/Expense Statements from Assessor Office
The Assessor’s office is mailing income and expense statements to owners of commercial and industrial real estate in April in preparation for the 2021 Grand List revaluation. Pursuant to Connecticut General Statutes Sec. 12-63c, these forms are mailed annually by April 15th and are due back to the assessor’s office by June 1st.
The assessor will use the information received to develop valuation methodology for commercial and industrial real estate assessments in the next revaluation. The income information requested is essentially rent, although miscellaneous income, such as laundry income in an apartment complex, may also be relevant. Business income, such as sales of manufactured goods or retail income, is not requested and is generally not relevant to the valuation of the real estate.
Expense information requested includes utilities costs, insurance premiums, snow plowing, garbage collection, and legal and advertising expenses – all expenses necessary to support the rent for the real estate. Expense information requested does not include business expenses, such as retail employee salaries or inventory purchases – expenses that are not generally relevant to the valuation of the real estate.
CGS Sec.12-63c requires owners of rental real estate to submit this information or incur a 10% assessment penalty. Although owners of commercial property whose space is primarily owner-occupied may not be subject to the assessment penalty, to avoid future requests, the assessor’s office asks that such owners simply return the form with the “owner-occupied” box checked. Information received is exempt from the Freedom of Information Act and will be treated confidentially.
The assessor may grant a 30-day extension to owners who may have difficulty meeting the June 1st deadline. An extension request must be submitted in writing prior to May 1st.
Effective July 1, 2019: 35.89
Effective July 1, 2018: 36.50
Effective July 1, 2017: 37.58 for RE & PP and 32.00 For MV (reduced 11/21/2017 from 39.50)
Effective July 1, 2016: 35.31
Effective July 1, 2015: 33.74 *Revaluation Year
Effective July 1, 2014: 33.22
Effective July 1, 2013: 32.66
Effective July 1, 2012: 32.19
Effective July 1, 2011: 30.46
Effective July 1, 2010: 26.81 *Revaluation Year
Effective July 1, 2009: 26.20
Effective July 1, 2008: 26.25
Effective July 1, 2007: 26.25
Effective July 1, 2006: 26.25
Effective July 1, 2005: 38.00 *Revaluation Year
Senior Tax Relief Information and Appeal Forms
Senior Tax Relief Program Question and Answers
Senior Tax Relief
Assessment Data On-Line
Real and Personal Property, Supplemental Motor Vehicle Appeals Form
Motor Vehicle Appeals Form
Affidavit for Antique, Rare or Special Intrest Motor Vehicles
2010 Property Revaluation Information
Antique Motor Vehicle Assessments
The 2008 session of the General Assembly capped the assessment of antique and collectible motor vehicles 20 years old or older at $500, regardless of the registration status of the vehicle. To be eligible for the preferential assessment, the motor vehicle must be being preserved for historical interest purposes and it must not have been modified from the manufacturer's original specifications. If your motor vehicle did not have antique plates issued by the state Department of Motor Vehicles as of October 1, 2009, an affidavit to attest to fact that your 20-year-old motor vehicle meets the legal requirements for the preferential assessment. The $500 assessment will be applied to the October 1, 2009 Grand List for each signed affidavit received in the Assessment Division office by January 31, 2010. Affidavits returned after January 31, 2009 will be referred to the Board of Assessment Appeals when they meet in September, 2010. Motor vehicles registered with an antique plate issued by the state Department of Motor Vehicles prior to October 1, 2008 will automatically be assessed at $500. No affidavits are required from the owners of these vehicles.
Uniform Assessment Date
Is October 1st in Connecticut. Motor Vehicles registered on October 1st will generate a bill due July 1. Vehicles registered subsequent to October 1st. will be a supplement to the October 1st Grand List. Supplement tax bills are due January 1st.
Active Duty Exemption
Application for motor vehicle property tax exemption or exemption benefit for Connecticut residents on active military duty who are stationed outside the State of Connecticut.
Veterans are reminded that they must file their honorable discharge papers with the Town Clerk prior to October 1, in order to have an exemption applied to the next July's tax bill. This applies only to veterans who have not previously filed.
Additional Veteran Exemptions
Are available to qualified individuals. Inquiries should be directed to the Assessor's Office. Filing period is February 1st to October 1st of any year.
Open Space Programs
Owners of land who wish to apply for Open Space classification for the first time may do so from September 1st through November 1st. Landowners who have previously filed are not required to reapply except where there has been a change in the classification of land or a change in ownership.
Senior Tax Relief
Tax relief for elderly homeowners is available. Applications for Tax Credits are available in the Assessor's Office. Filing period is February 1st to May 15th .
Totally Disabled Programs
Subdivision (55) of Statute 12-81 provides for a property tax exemption, in the amount of $1000, to certain persons who are permanently and totally disabled. To be eligible for this exemption a person must apply no later than October 1st. Applicant must be a Connecticut resident; be either the record owner of, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied; receive total disability benefits from one of the following: Social Security Administration; Federal, State or Local government retirement or disability plan (including that provided by the Railroad Retirement Act) or any government related teacher's retirement plan, containing qualification requirements comparable to those of the Social Security Administration. Contact Assessor's Office for applications.
Subdivision (17) of §12-81 provides for a property tax exemption, in the amount of $3,000, to certain persons who are blind. Blindness is defined in §12-92 as meaning "…total and permanent loss of sight in both eyes or reduction in vision so that the central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or, if visual acuity is greater than 20/200, it is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty degrees."
To be eligible for this exemption, a person must, as of the assessment date on which the exemption is effective:
(I) Be a Connecticut resident;
(II) Be either the record owner of, hold life use in, or be the beneficiary of a trust estate with respect to the property on which the exemption will be applied.
(III) Have provided proof to the assessor that he is blind in accordance with the definition contained in §12-92. An attorney or agent may submit such proof on the person's behalf.
While §12-81(17) does not define the type of proof required, assessors generally require a certificate from a qualified medical practitioner. Such proof need be filed only once. Once satisfactory proof has been provided, the person becomes permanently eligible for this exemption. However, §12-94 grants assessors the authority to require additional evidence of blindness subsequent to the granting of this exemption.
A veteran who is blind is entitled to the proper tax exemption for which he qualifies due to his status as a veteran and the exemption under §12-81(17) for which he is eligible based upon his condition of impairment.
Exception regarding ownership:
(i) In the case of a married couple, either the husband or wife may own, hold life use in, or be the beneficiary of a trust with respect to the property for which an exemption is claimed. They must, however, be domiciled together.