1. Government Academy, Fall 2018
Town of Manchester
Office of Assessment & Collection

2. Government Academy, Thursday, November 1, 2018
Town of Manchester
Office of Assessment & Collection
Presented by:
John Rainaldi
Director of Assessment & Collection,
41 Center Street, P.O. Box 191
Manchester, CT
Manchester Town Hall
41 Center, Street, Manchester, CT

3. Office of Assessment & Collection
What does the Office of Assessment & Collection in the Town of Manchester do?
We assess property in Manchester (motor vehicles, personal property, and real estate)
We tabulate the listing of all the assessed property in Manchester into the Grand List each year
The assessment date is October 1st each year
Motor vehicles and personal property are revalued every year.

4. Office of Assessment & Collection
Real estate is revalued every five years, by statute. Manchester’s current revaluation date is October 1, 2016.
Manchester’s next-scheduled revaluation date will be October 1, 2021.
The primary purpose of a revaluation is to re-adjust assessments to current market values because property values differ over time, and different types of properties in different areas do not change equally in value over time, this means that inequalities in assessments build up.
Revaluation does not change the total amount of taxes the Town needs to raise.

5. Office of Assessment & Collection
In Connecticut, municipalities generate the vast majority of their funding through property taxes % of Manchester’s General Fund revenue this year will come from property taxes. All Connecticut municipalities as a rule have a very heavy reliance on property taxes in order to function.

6. Office of Assessment & Collection
The Office of Assessment & Collection administers the Town’s tax billing process. Taxes are billed in arrears (The October 2017 Grand List was billed in June 2018).
45,000+ motor vehicle “regular” tax bills are mailed each June, these are due by the first business day in August (these were delayed in 2017 due to State budget issues).
3,000+ personal property tax bills are mailed each June, these are also due by the first business day in August.

7. Office of Assessment & Collection
18,000+ real estate tax bills are mailed each June, these are due in two installments: the first installment is due by the first business day in August; the second installment is due by the first business day in February.
10,000+ “supplemental” motor vehicle tax bills are sent in late December each year, these are due by the first business day in February. Supplemental motor vehicle tax bills are for vehicles registered after the October 1st assessment date.

8. Office of Assessment & Collection
Many real estate tax bills are paid through mortgage escrow accounts, and those are sent electronically to the escrow servicing agency.
We recommend that taxpayers mark their calendars each year for mid-July and mid-February with tax bill reminders.
Tax bill reminders are also posted on our website, in the Journal Inquirer, with the Town Clerk’s Office, outside Town Hall, in Manchester Matters, and via (if requested).

9. Office of Assessment & Collection
All property taxes are “Ad Valorem” taxes, meaning the taxes are based on the value of the asset being taxed, rather than being based on income or sales, etc.
Property taxes are calculated by taking the net assessment of the property being taxed and multiplying that assessment by the Town’s adopted tax rate, known as the mill rate. The mill rate is established when the Town adopts a budget.
The assessment ratio mandated in Connecticut is 70%.

10. Office of Assessment & Collection
The single biggest misconception that the Office of Assessment & Collection experiences, on a daily basis, is that when people dispose of a vehicle, they believe the CT DMV notifies the Town of Manchester.
Neither the CT DMV, nor the DMV in any other state notifies Connecticut municipalities when a vehicle is sold, totaled, stolen, traded-in, relocated to another town, or registered in another state.

11. Office of Assessment & Collection
Connecticut assessors and tax collectors have to rely on the vehicle owner to give them the information when they dispose their car or move.
Manchester publishes a brochure on this topic, and we put a copy of this brochure in with all of our motor vehicle tax bills. It is also on our website:

12. Office of Assessment & Collection
Tangible personal property is the personal property of business entities, which must be assessed annually in Connecticut
The Town sends each business a “Declaration of Personal Property” every September.
Declarations are due by November 1st annually, unless November 1st is on a weekend, in which case they are due Monday.

13. Office of Assessment & Collection
If a taxpayer disagrees with the assessed value of their property, he or she may appeal their assessment to the Board of Assessment Appeals, and a hearing will be held to listen to the owner’s appeal. Real Estate assessment appeals must appeal the October 1, 2016 market value of the property, not the market value as of any other point in time. Real Estate and Personal Property Appeals must be filed by February 20th each year, while Motor Vehicle appeals can be filed in February in some cases, but are also heard in September.

14. Office of Assessment & Collection
Manchester offers a number of tax relief programs for seniors, veterans and disabled taxpayers.
The Office of Assessment & Collection describes many of these programs in a brochure, which is available at Town Hall, but is also on our website:

15. Office of Assessment & Collection
Thank you for coming to Government Academy this evening.
If you have any questions, please feel free to call me, view our website, or stop by Town Hall
The Office of Assessment & Collection is open Mondays through Fridays, from 8:30 AM until 5:00 PM. Special arrangements at other times can be made if needed.