Town Services

General Information

What does the assessor do?

The Assessor is required by Connecticut Law to list and value all real and personal property. Valuation is subject to ad valorem taxation on an assessment grand list each year. The "ad valorem" basis for taxation means that all property should be taxed "according to value," which is the definition of ad valorem. Motor vehicles are assessed each year, utilizing the October issue of a national pricing manual, at 70 percent of the average retail value.

Assessed real estate values, in Connecticut, are 70 percent of the estimated fair market value, as of the last town-wide revaluation. The last revaluation, in Farmington, was for the 2007 Grand List. By State Statues, Farmington is scheduled to complete the next revaluation for the 2012 Grand List. In the years between revaluation the Assessor must maintain the values and the administrative records. This office is responsible for approximately; 11,000 real estate parcels; 30,000 motor vehicle accounts and 1,500 business personal property accounts. The Assessor is required to sign and file the grand list, by January 31st, of each year.

What the assessor does not do

The Assessor does not raise or lower taxes. The Assessor does not make the laws that affect property owners.

The Assessor's Office has nothing to do with the total amount of taxes collected. The Assessor's primary responsibility is to estimate the fair market value of your property, so that you may pay only your fair share of the taxes. The tax rate is determined by all the taxing agencies within the Town, and is the basis for the budget needed or demanded by the voters to provide for services, such as schools, roads, law enforcement, etc. Tax rates are simply those rates that will provide funds to pay for those services.

How are motor vehicle assessments determined?

Each year the CT DMV sends us a list of registered motor vehicles. These vehicles are assessed at 70% of the estimated retail value, as published, in the October issue, of a nationally recognized appraisal guide. The appraisal guide is used statewide and is recommended by the State Office of Policy and Management. All vehicles are assumed to have average condition, based on its year, make and model.

If a vehicle has excessive mileage for its age or in very poor condition, then the owner must bring these facts to the attention of the Assessor, in October of each year. You may download a copy of the Motor Vehicle Assessment Review Form. Once the grand list is signed, the end of January, the only way that these factors can be considered is by appealing the assessment value to the Board of Assessment Appeals.
Motor Vehicle Appeal Form

What do I do when I dispose of a vehicle or move out-of-state?

The most important thing to do is return the registration plates back to the State DMV, so that the vehicle will not appear on the tax rolls. For vehicles that are sold, destroyed or stolen, after the assessment date of October 1st, and not replaced, you may file for a motor vehicle tax credit. Also, if you moved out of Connecticut and re-registered the vehicle in the new state. Submit the required documentation to our office. You may download a copy of the Motor Vehicle Tax Credit Application and Proof List.

How is your real estate assessment determined?

To arrive at the estimated "fair market value" for your property, the assessor must know what "willing sellers" and "willing buyers" are doing in the marketplace. The Assessor must collect, record and analyze a great deal of information about property and market characteristics, in order to estimate the fair market value, including cost of construction in the area and changes in zoning, financing and economic conditions that may affect property values. The Assessor uses the three nationally recognized appraisal approaches to value: cost, income and market. This data is then correlated into a final value.

The object of the valuation program is to estimate "the fair market value" as of a particular date, October 1, 2007, (known as the "revaluation assessment date")

How can my taxes increase?

When people vote for additional services and projects, an individual's property tax bill will increase. If you were to make improvements to your existing property, for instance: add a garage, add an additional room, the "fair market value" and, therefore, the assessed value would also increase. The Assessor has not created the value. People make the value by their transactions in the marketplace. The Assessor simply has the legal and moral responsibility to study those transactions and appraise your property accordingly.

What other types of property are taxable?

Businesses are required to file a listing of personal property located in Farmington, as of October 1st. The declaration forms are sent in late September and must be filed, by November 1st. You may download a copy of the Personal Property Declaration Form. Other types of taxable personal property are: unregistered motor vehicles, horses, farm tools & machinery and mechanics tools.

What if I disagree with the Assessment value?

If your opinion of the value of your property differs from the assessment value, by all means go to the office and discuss the matter. A "street card" is available for every property in Town. Ask to see your card. The staff will be glad to answer your questions about the assessment value. Ask yourself three questions:

1. Is my data correct?
2. Is my value in line with others on the street?
3. Is my value in line with sale prices in my neighborhood as of the last town-wide revaluation, October 1, 2007?

Keep in mind what is important: Sale prices between 2005 and 2007, condition, neighborhood, building size and lot area are the most critical factors in the valuation process. There is a variety of information available to help you determine whether your assessment is fair and equitable. The staff will be happy to assist you, and no appointment is necessary.

If after discussing the matter with the staff, and researching the assessments of comparable properties within your area, a difference of opinion still exists, you may appeal your assessment to the Board of Assessment Appeals by filing an appeal application.

What is the procedure for filing an appeal with the board of assessment appeals?

The deadline for filing an appeal application is February 20th. Forms may be obtained from the Assessor's Office or, you may download a copy of the BAA Appeal Form.

You are appealing your assessment value, not your taxes.

Wish to appeal? The application is easy, but…Make a case…Give reasons. The Board will respond to your specific concerns and comparisons.

Did you refinance or purchase the property between 2005 and 2007? It may help the appeal process to submit a copy of an appraisal report based on October 1, 2007, market values.

Hearings are held in March and you will be notified, in writing, by the end of February, as to the date and time of your hearing.

Hearings are also held in September, for motor vehicles only.

Appeal Denied:

• You will receive a notice indicating your application was denied.
• Any person claiming to be aggrieved by the action of the Board, may within two months from the date, of the mailing, of the decision, appeal to the superior court.

Appeal Approved:

• You will receive a notice indicating the amount of the assessment reduction.
• Your assessment reduction, if for real estate, is permanent, until the next revaluation, unless the property is improved. No need to reapply each year. If your motor vehicle assessment was reduced, you must notify the Assessor's Office of the current condition of the vehicle each year on or about October 1st.

How are taxes calculated?

Based on the fiscal year 2008-09, with a millrate of 19.47 mills or $19.47 per $1000 of assessment value. Example: Assessment value: 100,000 X .01947 = $1,947.00

What types of exemptions (reductions from property taxes) does the Town of Farmington offer?

A variety of exemptions are available to reduce property tax obligations for certain qualifying taxpayers: elderly persons, blind persons, veterans, disabled veterans, surviving spouse or widow of qualified veterans and social security totally disabled persons. The qualifying date is October 1st of each year. You may download a copy of the war dates.

Because of the number and complexity of exemptions, the following table is intended only to give you a general idea of what is available. If you have the slightest suspicion you may be eligible or have any questions, call the Assessor's Office to discuss details!

Note that certain exemption applications will require copy of the IRS tax forms filed in the last calendar year. An additional qualification for most exemptions is, being a legal resident of CT, having ownership and residing at the property, as of the assessment date, October 1st.

Elderly and Totally Disabled Tax Relief Programs

Please click here for Homeowners Tax Relief - State Program
Please click here for Homeowners Tax Relief - Town Program

Owners of Property in Trust

Trust ownership arrangements may affect qualification for a statutory exemption. As a general rule, an applicant must be a trustee and a beneficiary and submit:

1. A copy of a recorded trust instrument, including amendment.
2. A copy of the schedule of beneficiaries.

Consult your attorney if these requirements affect you!

New Homeowners

Please keep in mind that the assessment date (October 1) as it affects your ownership status. The property is legally "assessed" to the owner of record as of that date, so contact the tax office and make sure you get your tax bill.