CT General State Statute
Sec. 12-130. Failure to receive a tax bill. Failure to receive any tax bill shall not invalidate the tax(es) owed. Real estate taxes are due July 1 and January 1 of each year - only billed once a year, a second billing is not sent out for the January installment. If your motor vehicle is registered October 1, you should expect to have taxes due July 1 of the following year. Any motor vehicle registered October 2 or later, will have taxes due 2 Januarys from that date of registration (example register October 15, 2023, taxes will be due January 1, 2025). Residential sewer bills are due April 1 and October 1 of each year. Usage covers January 1 – December 31 of the billed year. Commercial sewer bills are due April 1 of each year.
Sec. 12-141a. Payment of municipal taxes by credit card. Any municipality may allow the payment of taxes, penalties, interest, and fees by means of a credit card and may charge the taxpayer a service fee for any such payment made by credit card. The fee shall not exceed any charge by the credit card issuer or service provider, including any discount rate. Payments by credit card shall be made at such times and under such conditions as the municipality may prescribe. The debt incurred through the payment of taxes by means of a credit card shall not be considered a tax collectible pursuant to the provisions of section 12-172.
Sec. 12-146. Delinquent tax or installment. Interest. Waiver of interest. Delinquent portion of the principal of any tax shall be subject to interest at the rate of 18% per annum (1.5% per month) from the time it became due and payable until the same is paid. The collector shall apply each partial payment to the wiping out of such interest before making any application thereof to the reduction of such principal. Minimum of $2 interest for each installment due. Payment must be received or US postmarked by last day to pay to be considered on time - date on your postal meter is not considered US postmark. The Collector, Town Manager, nor Town Council has the authority to waive interest due for delinquent payments.