Alerts

Governor Lamont’s Executive Order No. 7S (as modified by Executive Order No. 7W) created two property tax relief programs that may be adopted by Connecticut towns: a deferment program deferring property tax payments for ninety (90) days and a low interest rate program reducing interest on property tax payments to 3% per annum for the period April 1, 2020 through July 1, 2020. For more details about these programs, see our previous alert “Town Adoptions of Real and Personal Property Tax Payment Relief Programs.” Below is a summary of available information about the programs implemented by the towns that we have surveyed.

Darien – Darien adopted the Deferment Program. Darien requires taxpayers to apply for deferment by July 1, 2020, by submitting the OPM application form. Further information on Darien’s Deferment Program, including how to submit the application, can be found on the Town of Darien website.

Fairfield – Fairfield adopted the Deferment Program. The deferment applies automatically to all non-landlord taxpayers without the need to apply. Landlords must still apply by submitting a modified version of the OPM application form by July 1, 2020 to receive deferment for the quarterly payment due July 1, 2020. Further information on Fairfield’s Deferment Program, including how to submit the application, can be found on the Town of Fairfield website.

Greenwich – Greenwich adopted the Deferment Program. The deferment applies automatically to all non-landlord taxpayers without the need to apply. Landlords must still apply by submitting the OPM application form by July 1, 2020. Further information on Greenwich’s Deferment Program, including how to submit the application, can be found on the Town of Greenwich website.

Hartford – Hartford has adopted the Deferment Program. Hartford requires taxpayers to apply for deferment by July 1, 2020, by submitting an application form provided by the Connecticut Office of Policy and Management (OPM). Further information on Hartford’s Deferment Program, including how to submit the application, can be found on the City of Hartford website.

Killingly – Killingly adopted the Deferment Program. Killingly requires taxpayers to apply for deferment by July 1, 2020, by submitting the OPM application form. Please note, the link to the application found on the Killingly website does not route to the correct application. Further information on Killingly’s Deferment Program, including how to submit the application, can be found on the Town of Killingly website.

Manchester – Manchester adopted the Deferment Program. The deferment automatically applies to all taxpayers with no need to apply. Further information on Manchester’s Deferment Program can be found on the Town of Manchester website.

Milford – Milford adopted the Deferment Program. Milford requires taxpayers to apply for deferment by July 1, 2020, by submitting the OPM application form. Further information on Milford’s Deferment Program, including how to submit the application, can be found on the City of Milford website.

New Canaan – New Canaan adopted the Deferment Program. New Canaan requires taxpayers to apply for deferment by July 1, 2020, by submitting the OPM application form. Further information on New Canaan’s Deferment Program, including how to submit the application, can be found on the Town of New Canaan website.

New Haven – New Haven elected to participate in both the Deferment Program and the Low Interest Rate Program, but appears to have attempted to reserve the opportunity to only implement one of the programs. Further information will be needed to determine whether both programs will be implemented and the requirements to apply for the program(s).

Norwalk – Norwalk adopted the Deferment Program. The deferment applies automatically to all non-landlord taxpayers without the need to apply. Landlords must still apply by submitting the OPM application form by July 1, 2020. Further information on Norwalk’s Deferment Program, including how to submit the application, can be found on the City of Norwalk website.

Roxbury – Roxbury adopted the Deferment Program. Roxbury requires taxpayers to apply for deferment by July 1, 2020, by submitting the OPM application form. Further information on Roxbury’s Deferment Program, including how to submit the application, can be found on the Town of Roxbury website.

Stamford – Stamford has adopted the Deferment Program, but has not yet published specific details for the implementation of the Deferment Program.

Torrington – Torrington adopted the Deferment Program. Torrington requires taxpayers to apply for deferment by July 1, 2020, by submitting the OPM application form. Further information on Torrington’s Deferment Program, including how to submit the application, can be found on the City of Torrington website.

Waterbury – Waterbury adopted the Deferment Program. Waterbury requires taxpayers to apply for deferment by July 1, 2020, by submitting the OPM application form. Further information on Waterbury’s Deferment Program, including how to submit the application, can be found on the City of Waterbury website.

Westport – Westport adopted the Deferment Program. Westport requires taxpayers to apply for deferment by submitting the OPM application form. Westport also requires landlords to submit an additional form to provide the necessary information on the significant revenue decline suffered by the landlord or commensurate forbearance offered to the tenant(s) by the landlord. Applicants seeking deferment for the quarterly tax payment due on April 1, 2020 must apply by May 22, 2020. Applicants seeking deferment for the quarterly tax payment due on July 1, 2020 must apply by July 1, 2020. Further information on Westport’s Deferment Program, including how to submit the application, can be found on the Town of Westport website.

Woodbridge – Woodbridge has adopted the Deferment Program. Woodbridge has not yet published its application. Woodbridge has provided some information on its Deferment Program on the Town of Woodbridge website, with an indication that more information will be available soon.

If your town is not listed here or you have any questions or concerns regarding these property tax relief programs, please contact one of our attorneys listed below and we can provide additional information and guidance. Resources and information on a variety of COVID-19 issues is available at the Carmody COVID-19 Resource Center.

Liam S. Burke
(203) 252-2689; lburke@carmodylaw.approvalserver.com

Gregg T. Burton
(203) 784-3173; gburton@carmodylaw.approvalserver.com

Patrick J. Hanna
(203) 252-2667; phanna@carmodylaw.approvalserver.com

David S. Hardy
(203) 784-3119; dhardy@carmodylaw.approvalserver.com

Brian T. Henebry
(203) 575-2601; bhenebry@carmodylaw.approvalserver.com

William J. Hennessey
(203) 425-4200; whennessey@carmodylaw.approvalserver.com

Marc J. Kurzman
(203) 252-2680; mkurzman@carmodylaw.approvalserver.com

Christopher J. Rooney
(203) 784-3109; crooney@carmodylaw.approvalserver.com

Michael P. Sweeney
(203) 252-2690; msweeney@carmodylaw.approvalserver.com