State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Tax Collector
• Property/Tax Records Administrator: Assessor
• Taxes Due: In many counties, property taxes are due in two installments - July 1 and January 1 (following year)
• Taxes Delinquent: Exactly one month after due date
• Tax Sale Date/Period: Varies
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Tax Collector or County Marshal
• Primary Bidding Type: Premium
• Redemption Period: 6 months (60 days for abandoned properties)
• Redemption Interest Rate/Flat Penalty: 18% simple interest per annum
• Over-the-Counter Sale Opportunities: Rarely

Connecticut is a redeemable tax deed state, but some of the bigger municipalities in the state, such as Hartford and Norwalk, hold tax lien "bulk sales" where large portfolios of tax liens are sold to investors. The few larger municipalities that sell tax lien portfolios typically use a sealed bid method.

Connecticut municipalities are governed by law to post a list of "past due" properties within five days of those properties officially becoming delinquent. This list will be published in a local newspaper and/or posted in a highly visible location within the municipality. An advertisement of delinquent properties for sale will generally be posted in a local newspaper three or four weeks before a public tax sale. Some municipalities post their delinquent tax lists and tax sale lists on their Web site.

Connecticut Municipality Reference