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.
If, for any reason, you have not received your tax bill, it is still the taxpayers’ responsibility to pay the tax per state statute. If you have not received a bill in a timely manner please contact the following:
Taxes levied on the Grand List of October 1, 2019 become due and payable on July 1, 2020. Real estate tax bills of less than $200 shall be paid in one installment due July 1, 2020.* Real estate tax bills over $200 shall be due and payable in two equal installments on July 1, 2020 and January 1, 2021.
Taxes received/postmarked by August 3, 2020 will be considered timely.* Payments received/postmarked for the second installment after February 3, 2021 will be subject to interest of 1.5% per month or 18% annually from the due date in accordance with Connecticut General Statutes. Initial interest for the second installment starts January 1, 2021 on outstanding taxes with a minimum interest charge of $2.00 per tax account. State Statutes dictate that failure to receive a bill does not invalidate the tax.
Please make checks payable to: Amston Lake Tax District. Payments may be mailed to: Tax Collector, PO Box 95, Amston, CT 06231. If you require a receipt, send a stamped, self-addressed envelope. There is no drop box.
*Due to the Covid-19 pandemic, the Board of Directors voted to extend the due date for the first installment to October 1, 2020. Taxes that remain unpaid at that time will revert to the statutory rate of 1.5% per month back to July 1, 2020.
You may pay your tax bill by sending your check and a copy of your tax bill to the ALD Tax Collector via United States Postal Service. You also may pay your bill online through the ALD website by hovering over Tax Collector in the navigation bar on the home page or by clicking here. If you must use direct payment through your bank, make sure your bank includes the correct tax bill number with the check payment, otherwise it may delay payment. Please do not send anything via FedEx or United Parcel Service (UPS) to Amston Lake District. We can only accept mail and packages sent to our P.O. box through the United States Postal Services (USPS).
ALD Tax Collector
P.O. Box 95
Amston, CT 06231
If you are purchasing a property in the Amston Lake District, you are responsible for all unpaid delinquent taxes as well. At closing time please note that you will be responsible for taxes due through that fiscal year. The fiscal year is from July 1st through June 30th. Finally, please be aware that many annual taxes are split and taxes due on the following January may be overlooked at closing time. Yet taxes due in January will be the responsibility of the new buyer for payment. If not paid in January, the new property owners may unknowingly enter into delinquency status.
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.
- 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.
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.
The Hebron and Lebanon Boards of Assessment Appeals meet annually in February or March to hear appeals regarding decisions of the Assessor.
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.
The property assessment is divided by 1000 and multiplied by the ALD mill rate.
Contact your town Assessor’s office for details about exemption programs for elderly, blind, disabled, veteran, and disabled veteran homeowners.
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.
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.