Connecticut property tax: mill rates, assessment and Hartford

How is the tax calculated?

The State of Connecticut’s Office of Policy and Management (OPM) gives the formula: (assessment × mill rate) ÷ 1,000 = tax bill. Three facts drive the result.

• The assessor sets the value. Every municipality assesses as of October 1 at a uniform 70% of present true and actual value (§ 12-62a).
• Revaluation resets values. Each town must revalue all real property on a schedule the Secretary of OPM sets by region, with no more than five years between revaluations (§ 12-62(b)). Hartford’s last revaluation took effect on the October 1, 2021 Grand List, and its Assessor says the next is scheduled for October 1, 2026.
• The town sets the mill rate. OPM explains that the board of finance or town council works out the budget, subtracts other revenue, and divides what must be raised by taxes by the grand list. OPM also notes that a fiscal year’s rates rest on the Grand List of two years before. The fiscal 2026 rates, for example, rest on the October 1, 2024 list.

What are Hartford’s rates?

The Hartford Tax Collector publishes these rates:

Hartford does not follow the 70% rule for homes. Its Tax Collector page says that everywhere else in Connecticut taxable property is assessed at 70%, while “this year in Hartford, residential property is assessed at 36.75% of fair market value.” It also gives an “effective mill rate for residential real estate” of 36.20. The page does not date these two figures. The numbers fit together for fiscal 2026: 68.95 mills × 36.75% ÷ 70% = 36.2. The statute behind a lower ratio is § 12-62r, which lets municipalities that used a special system in 2010 adjust residential and apartment rates each year, capped at 70%. The city page does not cite it. Because Hartford revalues on October 1, 2026, both the ratio and the mill rate may change for the bills due in July 2027.

Example: a $300,000 home in Hartford

This is an example. It assumes the assessor values the home at $300,000, a fiscal 2026 bill, and the 36.75% residential ratio.

The tax is about 2.53% of the $300,000 value. With the fiscal 2027 rate of 69.95 and the same ratio, the bill would be $7,711.99; the ratio for that year is the figure to confirm with the Assessor. The assessor’s value for your own address may differ from a sale price; see Connecticut home prices.

Is there a homestead exemption?

The Hartford relief page I read lists no general homestead exemption. State law lets a municipality exempt 5% to 35% of the assessed value of an owner-occupied home of up to two units, and allows a residency term or a value maximum (§ 12-81oo, as amended in 2025). The Hartford page does not say the city has adopted it. Programs it lists are for specific groups:

The elderly programs take applications at the Assessor’s Office from February 1 to May 15 and are refiled every two years.

How do you appeal an assessment?

1. Board of Assessment Appeals. File in writing or by email on or before February 20 (§§ 12-111, 12-112). The board must send notice of the hearing by March 1. If the Grand List is delayed, the date moves to March 20 (§ 12-111(b)). Hartford’s 2025 Grand List deadline was February 20, 2026.
2. Superior Court. If you disagree with the board, apply within two months of the notice (§ 12-117a). Starting a court appeal does not stop collection of up to 75% of the tax, or 90% if the assessment is $500,000 or more.
3. If you win, the lower value stays on the grand list until the assessor finds the value has changed, and the town refunds the overpayment with interest (§ 12-117a(b)).

A buyer who got title after October 1 can appeal as the new owner (§ 12-111(a)(1)). A value the board changes stays fixed until the next revaluation, with exceptions such as new construction or factual errors (§ 12-111(a)(4)).

When is Hartford property tax due?

Bills are due July 1 and January 1. The last day to pay without interest is August 1 and February 1, moved to the next Monday if it falls on a weekend. A bill of $100 or less is due in full on July 1. Interest on late balances is 1.5% a month (18% a year). For how taxes appear at closing, see closing costs in Connecticut. For what you pay when you sell, see the conveyance tax. Lenders often collect taxes through an escrow account. The Hartford guide has the city picture.