The principal function of the ALD Collector of Revenue is to bill, collect and record tax revenue in a timely and accurate manner. It is also responsible for all delinquent billing, enforcement, and filing and releasing liens.
Connecticut General Statutes dictate the procedures to be followed for the billing and collection of taxes, as well as the record keeping involved. The Statutes also govern when and how bills are sent, what notice is to be given or published concerning taxes, the rate and applicability of interest, how liens are applied; and what means of delinquent collections are permitted.
TAX PAYMENT SCHEDULE
1st installment is due July 1.
2nd installment is due January 1.
Real Estate bills under $200.00 must be paid in full in the first installment.
Q. HOW IS THE ASSESSMENT OF MY PROPERTY DETERMINED?
A. State law requires that all property subject to local taxation be assessed at 70% of your property's fair market value as of October 1.
Q. WHAT IF I DISAGREE WITH MY PROPERTY ASSESSMENT?
A. The Hebron and Lebanon Boards of Assessment Appeals meet annually in February or March to hear appeals regarding decisions of the Assessor.
Q. HOW IS THE AMSTON LAKE MILL RATE CALCULATED?
A. The mill rate is determined by dividing the ALD annual budget by the Grand List, which is the total assessment of all properties within the District. Note: the Lebanon rate is always higher because the Lebanon budget includes the cost of maintaining the Lebanon roads.
Q. HOW IS MY TAX BILL CALCULATED?
A. The property assessment is divided by 1000 and multiplied by the ALD mill rate.
Q. WHAT EXEMPTIONS OR TAX RELIEF PROGRAMS ARE AVAILABLE?
A. Contact your town Assessor’s office for details about exemption programs for elderly, blind, disabled, veteran, and disabled veteran homeowners.
Q. WHEN SHOULD I EXPECT MY ALD TAX BILL?
A. Tax bills will be mailed on or before July 1, the due date.
By state law, failure to receive a tax bill does not exempt you from paying taxes or interest payments. If you do not receive a tax bill, contact the Tax Collector's office.
Q. WHEN WOULD MY PAYMENT BE CONSIDERED LATE?
A. Payments due 7/1 must be postmarked by 8/1. Payments due 1/1 must be postmarked no later than 2/1.
Interest is charged at the rate of 1.5% per month from the original due date of the tax once the payment is late, with a minimum interest charge of $2.00.
Our mission is to annually collect the highest percentage of taxes contributing to the lowest possible mill rate and financial stability of the District through application of state statutes, policies and enforcement tools and assisting the public to better understand taxation, while providing courteous and consistent customer service.