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
HOMEOWNERS AND TOTALLY DISABLED TAX RELIEF PROGRAM – STATE AND LOCAL
FILING PERIOD
It is once again time to apply for the real estate tax benefits available to qualified senior citizens and/or totally disabled homeowners. These valuable programs recognize that many people are living on fixed incomes and that tax relief is essential. I urge you to look into these worthwhile benefits. The State program runs on a two-year renewal cycle and notification will be sent to homeowners already in the program that need to file again this year. If you were over income last year, you may be eligible this year.

The filing period is February 1st to May 15th. Due to the fact that February 1st is a Saturday, effective February 3rd, 2014 the Assessor's Office will be scheduling appointments to complete the application for the Homeowners and Totally Disabled Tax Relief Program. Homeowners at least age 65 (by December 31, 2013), or totally disabled, whose total maximum income for the 2013 calendar year, including Social Security is $34,100 if single/unmarried or $41,600 if married, should make an appointment with the Assessor's office during this filing period.

Homeowners whose income levels are over the State limits of $34,100 and $41,600 will also qualify for Killingworth's local Senior & Disabled Tax Relief Program which has a total maximum income not to exceed $40,000. Killingworth residency must be longer than 12 months to qualify for the local relief program, and the application for the Killingworth program must be done each year.

You must furnish proof of all your 2013 income at the time of your application. Please bring your income tax return, if you file, or bring all of your 2013 income statements. If you collect Social Security you must bring in your 1099 Form from Social Security for 2013 with you to process your application.

Also please be aware that the Renters Rebate application period has been expanded to April 1st through October 1st.

Please call 860-663-1765 ext. 209 between the hours of 8am and 4pm Monday through Friday for an appointment AFTER YOU HAVE FILED YOUR INCOME TAX.
Applicants must show proof of all income.
Additional Veteran's Exemption

The Assessor's Office is scheduling appointments starting Monday, February 3, 2013 for veterans with qualifying income to complete the applications for the State and Town Additional Veteran's exemptions. The deadline for filing an application with the Assessor for the Veteran's program only is October 1, 2014. The filing period is February 1st through October 1st.

Income reported is for the 2013 calendar year. The 2013 Additional Veteran's qualifying income is the same as the Homeowners Program, maximum income of $34,100 for single/unmarried and $41,600 for married. Income from all sources including interest, dividends, pensions and Social Security must be included.

The maximum income is different for veterans with a 100% V.A. determined disability. The single/unmarried applicant maximum is $18,000 (adjusted gross income only) and the married applicant maximum is $21,000 (adjusted gross income only). Social Security income is not considered.

Filing is required biennially. Individuals who last filed in 2012 should file this year. Veterans that are filing for the Homeowners Tax Relief Program should apply for their Additional Veterans exemption at the same time. The filing for the Additional Veteran's exemption will be applicable to property on the October 1, 2013 Grand List.

Connecticut Armed Service Members Motor Vehicle Exemption - Applications are being accepted for exemption of one motor vehicle for Killingworth residents who are active members of the United States Armed Forces. Active members of the Armed Forces are entitled to a full exemption of one motor vehicle. Armed Forces are defined as "US Army, Navy, Marine Corps, Coast Guard and Air Force and any reserve component thereof including the National Guard."

To receive the exemption, an application must be filed annually. Filing is not to be later than December 31st following the date the property tax is due. The filing deadline on the current 2013 Grand List is December 31, 2014. Forms can be picked up at the Assessor's office or by calling the Assessor at 860-663-1765 ext. 209.
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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