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Tax Assessor

Phone:
(860) 423-9634
x
104
Fax:
(860) 423-3666
Primary Contact:
Kara J Fishman, CCMA II, MAI
Town Hall
9 Devotion Road
PO Box 122
Scotland
,
CT
06264
Hours of Operation
Thurs. 11:00 am - 3:00 pm. By appointment all other times.

About

GL 2021 MILL Rate
Real Estate + Personal Property – 39.00
Motor Vehicles – 32.46
Last Revaluation - GL 2018
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The Assessor’s Office is responsible for preparing the Town’s annual Grand List, which is the assessed value of all property in town as of October 1.  Motor vehicles and personal property are revalued every year and assessed at 70% of the October 1 market value.  Real estate is revalued every five (5) years.  The 70% assessment is fixed for five years, with additions and subtractions for building construction and demolition and other changes in the size of the parcel or its use.  

The Grand List is the basis for determining property taxes.  The mill rate, or tax rate per 1,000 assessment, is calculated by dividing the amount of money the town needs to raise by the Grand List and multiplying by 1,000.  One (1) mill means that for every 1,000 of assessed value, taxes are $1.  

In fiscal year 2023, which ends on June 30, 2023, the mill rate is 39.00 for real estate and personal property and 32.46 for motor vehicles. For every 1,000 assessed value, taxes are $39.00 for real estate and personal property and $32.46 for motor vehicles.

For FY 2021, property taxes raised approximately $4.7 million, or 76% of the town's income. The remainder of the $6.2 million budget comes from state grants and fees paid to the town. 

The Tax Assessor’s duties include:

  • Evaluating property values for each property in town and maintaining the assessment cards on which they are recorded.
  • Recording property transfers and updating assessment records and maps when land is divided. 
  • Assigning house numbers for 911 emergency system.
  • Evaluating property sales for use by the State of Connecticut in distributing education grants and other funding to the Town.
  • Applying tax exemptions and abatements such as veterans, disabled, blind, farm and elderly.
  • Explaining assessment and tax law revisions to property owners.
    Acting as a property information center to residents, the public and Town staff.

If you disagree with your assessment, please discuss it with the Assessor because it may be an administrative change that he or she can make.  You may also visit the Board of Assessment Appeals page, where the process for appealing your assessment is detailed. 

Assessor cards are public records and available for inspection by any member of the public here.
GIS mapping is provided by NECCOG here.

Many of your questions can be answered by referring to the documents listed on this page. 

Motor Vehicle Values on the 2021 Grand List
The 10/1/2021 Grand List has the assessments that generate the motor vehicle tax bills due on July 1, 2022 (Regular Motor Vehicle list) and January 1, 2023 (Supplemental Motor Vehicle list for cars registered between 10/2/2021 and 8/30/2022.  Please refer to an  explanation of the increases in the assessment of many motor vehicles on the Motor Vehicle Values for the 2021 Grand List subpage, listed in the right hand column of the screen.

Motor Vehicle Credits and Removals
You may be eligible for a credit on your taxes if you dispose of a vehicle during the Grand List year.   You must provide proof of disposal and, either a cancelled plate receipt or the make, model, year and VIN of the vehicle the plate is transferred to.  The plate receipt only shows that the vehicle is unregistered.  It does not show that you no longer own a vehicle and is insufficient proof to receive a credit.  Unregistered motor vehicles are taxable as personal property.

The CT DMV has improved its online services for citizens.  Go to https://portal.ct.gov/DMV/Online-Services/Online-Services.  You can cancel your registration, find out if there are any compliance issues, change your driver's license address and change the tax town on your vehicle's registration. 

Your mailing address is for DMV to mail you things.  For those living in Scotland, that includes Scotland property addresses with mailing addresses in Hampton, Windham Center, North Windham, Baltic and Canterbury.  For DMV, you must differentiate your mailing address from your tax town.  The tax town is the physical location of the vehicle.  If you do not note the differences when registering a vehicle, the default will be the mailing address town. 

DMV does not notify the assessor when you change your address, cancel a registration or sell, trade,  total, register out of state or junk a vehicle.  That is your responsibility.

Military Motor Vehicle Exemptions
Under Connecticut General Statutes, active duty military members are eligible for the exemption of one motor vehicle from local motor vehicle taxes. To receive the exemption you must be a Connecticut resident and an active member of the armed forces or reserve as of the assessment date, which is October 1st. You must file the Active Duty Form annually in order to continue to receive the exemption. 

Assessment Reductions for Veterans:

To receive a minimum 4,500 assessment reduction for the property tax bill due 7/1/2023,  a DD214 had to be on file in the Town Clerks' office before Oct. 1st, 2022.  The filing is one time only and will be applied every year after the initial filing.  Program information can be found to the right under documents.  If you are a disabled vet, provide a copy of your benefits letter to the Assessor for a higher assessment reduction.

Additional Veteran's program:

This program is income qualifying.  For the calendar year 2021, the limits are $38,100 maximum if a single person household and $46,400 maximum if married.  The application period is Feb. 1 - Oct. 1 and the application is on the list of forms to the right.  VA disability payments and economic stimulus payments do not count as income.  For the 2022 Grand List, the deadline for receipt by the Assessor is October 1, 2022.  Renewal applications are required every 2 years.

If you are a 100% VA determined disabled veteran the income limits are $18,000 for single person households and $21,000 if married.  VA disability, economic stimulus and Social Security income ARE NOT INCLUDED in the income towards the income limits.   

Homeowners tax relief:
The application period for the 2021 Grand List ended 5/15/2022.  Homeowners had to be at least 65 years of age or totally disabled of any age as of 12/31/2021 and have a 2021 calendar year qualifying income of less than $38,100 if a single person household and $46,400 if married. 

The application period for new and renewing applicants is Feb. 1 - May 15.  Renewal applications are required every 2 years.   The 2022 Grand List applications will be sent out by February 1, 2023.  If you would like to receive an application packet for the upcoming mailing, provide your name and mailing address to the Assessor using the contact information, below. 

Renters Rebate:
If you were a renter in Scotland during 2021, are 65+ years old on 12/31/2021 or totally disabled, and have a 2021 gross income under $38,100 (single person) and $46,400 (married couple), you may qualify for a tax relief grant of $50-$900, depending on state funding availability.  Provide your name, address, phone number and email to the Assessor using the contact information, below.  The application deadline is October 1, 2022.

Totally Disabled Exemption:
For an assessment reduction of 1,000 provide proof of total disability under Social Security or under any Federal, State or Local Government, and an application, listed in the column to the right.

Ambulance-Like Vehicles Used to Transport the
Disabled Exemption:
Certain vehicles specifically equipped for not-for-profit transport of a medically incapacitated or disabled person may be exempt from motor vehicle taxes.  Applications are due no later than 11/1/2022 for motor vehicles listed on the 10/1/2022 Grand List.  Applications for motor vehicles registered between 10/2/2021 and 7/31/2022 are due within 30 days of its purchase.  

Application information is on the right hand side of this page.  

Contact the Assessor for more information on these and other programs by email at assessor@scotlandct.org or 
leave a message at 860-423-9634 ext. 104.   Your call or email will be answered within a few days.  

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Kara J Fishman, CCMA II, MAI
Tax Assessor
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Staff & Contacts

Kara J Fishman, CCMA II, MAI
Tax Assessor
(860) 423-9634

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