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(860) 649-8066 Contact Us
(860) 649-8066
NEWS FROM THE TAX COLLECTOR’S OFFICE 7-26-24

PROPERTY TAX BILLS

Tax bills are due July 1, 2024 and must be paid by or postmarked by Thursday, August 1, 2024 to avoid interest.  Interest accrues at 1.5% from the due date of July 1st for a total of 18% per year.  Please be aware that if your payment is late the interest rate is 3% from August 2-31st. The minimum interest charge is $2.00 per bill.

As the town navigates the best way to refund/credit some taxpayers for the unanticipated increase in revenue due to the error in assessments; please be aware that any estimation that the taxpayer makes on their own that results in an outstanding amount due will make you liable for the interest on the balance of that account. 

REVISED TAX BILLS

Real Estate tax bills that had the wrong assessment have been updated and revised tax bills have been mailed out.  These new amounts are also available online with the tax bill lookup link above.  These affected tax bills (only) have an extension of time to pay which is August 31, 2024.  All other tax bills need to be paid by August 1, 2024, to avoid interest.

More information : https://www.boltonct.gov/departments/tax-collector

 

Farm and Forest Programs

Farm Machinery and Equipment Exemption:  Application for the exemption of up to 100,000 in assessed value of farm machinery and equipment must be filed annually with the Assessor no later than November 1. 

To be eligible, a farming operation must be an active agricultural business with at least $15,000 in gross sales or at least $15,000 in expenses related to the farming operation in the previous calendar year.  Applications for the 2023 Grand List are due no later than 11/1/2023 and will be evaluated using 2022 calendar year income and expenses. 

The notarized M-28B form is filed at the same time as the Personal Property Declaration.  It must be filed every year.
M28B Form

Farm Building Exemption:  Application for the exemption of up to 100,000 in assessed value per farm building must be filed annually with the Assessor no later than November 1. 

To be eligible a farm building must be used actually and exclusively for farming activities. Only farmers with at least $15,000 in gross sales or $15,000 in expenses related to such farming operation are eligible to file the notarized M-28A Form.

There is no limitation to the number of buildings that may be eligible for an exemption. Each building will be reviewed on its own merits.  A physical inspection of the farm building in question may be required.
M28A Form

Public Act 490 Farm Land and Forest Land Use Classification:     New owners of eligible real estate must make application for its designation as farm or forest land to the Assessor between September 1 and October 31.  Applications for the 2023 Grand List are due no later than October 31, 2023. 

In return for keeping the land in forest or farm use, the assessment is reduced and based on rates established by the CT Department of Agriculture every 5 years.  There is a ten year penalty period triggered by a sale or change in use of the property within the first ten years of enrollment.  The additional conveyance tax percentage declines over the 10 years.  There are variations on the conveyance tax period and application.  Speak with the Assessor if you have specific questions.

Owners of land already enrolled in the property who change title for no money, or who change the use of the property must file an updated application to avoid declassification.  In addition, if the property is classified as forest and there is a change in title, a new Forest Management Plan will be required if the existing one is more than 10 years old.  Additional details can be found in the application packets. 

 Farmland application packet

Forest Land application packet

2023 State of CT Directory of Certified Forest Practitioners

 

Dairy Farm Abatement:  The Town of Bolton passed a local ordinance providing eligible dairy farms with up to a 50% abatement of taxes on buildings and land used exclusively as a dairy farm.  Specific requirements apply.  There is a 10 year recapture period when the dairy farm use ceases.

Dairy Farm application
Dairy Farm ordinance