Assessor
The Assessor's records can be found online at: www.equalitycama.com
The Assessor's maps can be found online at: http://hosting.tighebond.com/killingworthct
TOWN OF KILLINGWORTH

SECTION 12-41 OF CT GENERAL STATE STATUTES REQUIRES OWNERS OF TAXABLE PERSONAL PROPERTY TO FILE A PERSONAL PROPERTY DECLARATION FORM ANNUALLY WITH THE ASSESSOR'S OFFICE ON OR BEFORE NOV. 1ST. THIS PROPERTY INCLUDES BUT IS NOT LIMITED TO UNREGISTERED MOTOR VEHICLES, HORSES, MANUFACTURING EQUIPMENT, OFFICE FURNITURE; FIXTURES AND EQUIPMENT; TOOLS AND OTHER GOODS AND CHATTELS. RESIDENTS MUST FILE IN THE TOWN IN WHICH THE PROPERTY IS LOCATED ON THE OCT. 1ST ASSESSMENT DAY. NONRESIDENTS (i.e. PERSONS WITH PROPERTY LOCATED IN A TOWN IN WHICH THEY DO NOT LIVE OR HAVE A BUSINESS LOCATION) MUST FILE IN THE TOWN WHERE PROPERTY SITUS HAS BEEN ESTABLISHED UNDER THE "THREE MONTH RULE"! (SEC. 12-43 CGS) SITUS FOR CORPORATION PROPERTY IS DETERMINED UNDER SEC 12-59 CGS (AND SEC 12-43 IF APPLICABLE). SEC 12-43 SPECIFIES THAT PROPERTY OF NONRESIDENTS IS TAXABLE IN THE TOWN WHERE IT IS LOCATED FOR 3 OR MORE MONTHS OF THE 12 MONTHS PRECEDING THE ASSESSMENT DAY. IF THE PROPERTY HAS BEEN SOLD OR WAS NOT LOCATED IN CONNECTICUT ON THE ASSESSMENT DAY IT MUST BE REPORTED IF IT MEETS THE THREE MONTH RULE". IF PROPERTY WAS LOCATED IN MORE THAN ONE CONNECTICUT TOWN PRECEDING THE ASSESSMENT DATE IT IS TAXABLE FOR THE 3 OR MORE MONTHS CLOSEST TO THE ASSESSMENT DAY. FORMS ARE AVAILABLE ONLINE AT THE MAY BE PICKED UP AT THE ASSESSORS HOME PAGE AND WILL BE MAILED TO EXISTING ACCOUNTS.

WHO SHOULD FILE THIS FORM?

All persons who, as of October 1, are:
  1. Anyone conducting any type of business;
  2. Owners of horses over $20,000;
  3. Farmers;
  4. Owners of non-registered motor vehicle(s);
  5. Owners of non-Connecticut registered motor vehicle(s).
  6. Businesses that have closed must fill out the bottom of page one Affidavit of Business Termination or Move or Sale of Business Property
WHAT SHOULD BE DECLARED?
All personal property items used (full or part-time) in the conduct of the business such as furniture i.e. desks, chairs, file cabinets signs, cash registers, supplies used restaurant equipment, copiers, printers, computers, farm machinery and tools, mechanics tools, leasehold improvements made to a space to accommodate the business such as display areas and adaptations to existing space like counters and raised flooring areas, signs and/or non-registered motor vehicles.
The Assessor’s primary objective is to make sure that the property tax burden is distributed fairly among Killingworth property owners. The office assesses all taxable property located within the town according to state law and under state oversight. The assessor is also responsible for reviewing and approving various forms of property tax relief and exemptions, such as senior tax relief and veterans’ exemptions.

The assessor produces the annual Grand List, a record of all taxable and tax-exempt property in Killingworth. Under state law, the Grand List must be submitted by the end of January for all property ownership on October 1 of the previous year.
Frequently Asked Questions
Q. What is an assessment?
A. An assessment is the value placed on property appearing in the Grand List—the list of all taxable and tax-exempt property in the town. To determine the tax liability for a particular property, the property assessment is multiplied by the town’s mill rate. In Connecticut, an assessment is equal to 70 percent of the fair market value as established by the municipal assessor. For motor vehicles and business personal property, this assessment is recalculated annually as of October 1st. Real estate assessments are established during the town-wide revaluations, which are performed on a schedule established by state law.

Q. What is the fair market value, and who determines it?
A. Fair market value is a legal term defined by the courts and state statute as the purchase price that a property would bring on the open market, given prudent, knowledgeable, and willing buyers and sellers. Fair market value is the standard by which the fairness of all assessments is judged.

Buyers and sellers determine the fair market value of real estate. The appraiser or assessor analyzes real estate transactions that occur within a community and determines the factors that led to the final sale prices. These analyses are then used to estimate the market values of all properties in a community. Some of the typical factors used by an appraiser in estimating market values include location, condition, age, size, and quality of improvements.

Q. What guidelines must the assessor follow?
A. The assessor follows:
  • Connecticut General Statutes (primary Title 12)
  • relevant case law (which assists in interpreting these statutes)
  • regulations and administrative pronouncements from the State of Connecticut Office of Policy & Management, Intergovernmental Policy Division.
Q. How is the tax rate established?
A. The tax rate, or mill rate, is set annually by the elected Board of Finance members once the town’s budget has been approved in Town Meeting and the Regional School District 17 budget has been approved in a referendum. In simplest terms, the mill rate is the town’s levy—the amount of money the town needs to generate through the property tax in order to provide town and school district services—divided by the taxable grand list. In recent years, the education budget has accounted for about 80 percent of all tax dollars.

Q. How can I determine if my assessment is fair?
A. To judge the fairness of your assessment, two questions should be asked. First, does the assessment represent 70 percent of the probable selling price as of the revaluation date of October 1, 2011.

Second, is my assessment similar to that of comparable properties in town as of October 1, 2011. The assessor's office maintains information that will help you answer these questions, including a list of properties that have sold in town and the assessments of all properties in town.



Town of Killingworth
323 Route 81, Killingworth, CT 06419
860.663.1765
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