Frequently Asked Questions

• Any business owner or business
• Any farmer
• Any owner of an unregistered motor vehicle
• Any owner of an out-of-state registered motor vehicle that is operated in Wolcott
• Any owner of a horse or horses

All personal property items used (full or part-time) in the conduct of the business including items donated, given to you or owned prior to starting your business, unregistered motor vehicle(s), out-of-state registered motor vehicle(s) that is operated in Wolcott, or horses.

Personal Property can be defined, in the most general terms, as anything and everything that is owned (excluding land and anything permanently affixed to the land or any interest in land). There are three Connecticut General Statues that help to define Personal Property:

1. Section §12-71 (a) defines personal property as "All goods, chattels, and effects or any interest therein, including any interest in a leasehold improvement classified as other than real property,…"
2. Section §12-41 (c) "… shall include, but is not limited to, the following property: Machinery used in mills and factories, cables, wires, poles, underground mains, conduits, pipes and other fixtures of water, gas, electric and heating companies, leasehold improvements classified as other than real property and furniture and fixtures of stores, offices, hotels, restaurants, taverns, halls, factories, and manufacturers…"
3. Section §12-71 (f) (1) "Property subject to taxation under this chapter shall include each registered and unregistered motor vehicle and snowmobile that, in the normal course of operation, most frequently leaves from and returns to or remains in a town in this state, and any other motor vehicle or snowmobile located in a town in this state, which motor vehicle or snowmobile is not used or is not capable of being used." Notwithstanding (f) (3) "Any motor vehicle owned by a nonresident of this state shall be set in the list of the town where such vehicle in the normal course of operation most frequently leaves from and returns to or in which it remains."

Goods: Merchandise, wares, etc

Chattels: Any item that is movable or immovable property except real estate; an article of personal property.

Effects: Personal estate of property; though the term may include both real and personal property.

Generic or typical equipment and furniture that most businesses would have:

• Answering Machine (Code 16: Equipment)
• Hand-held calculator (Code 16: Equipment)
• Briefcase (Code 16: Equipment)
• Laptop (Code 20: Computer)
• Computer (Code 20: Computer)
• Printer (Code 16: Equipment)
• Copier (Code 16: Equipment)
• Business cards/invoices/stationery (Code 23: Supplies)
• Magnetic Car Door Sign(s) (Code 24a: Other)
• Sign(s) (Code 24a: Other)
• Cash register (Code 16: Equipment)
• Pens/pencils/paper clips/etc (Code 23: Supplies)
• Cell phone (Code 16: Equipment)
• Desk and desk chair (Code 16: Furniture)
• Coffee machine (Code 24a: Other)
• Refrigerator (Code 16: Equipment)
• Specialty equipment (Code 24a: Other)
• Fax machine (Code 16: Equipment)
• Storage cabinet (Code 16: Furniture)
• Filing cabinet (Code 16: Furniture)
• Telephone (Code 16: Equipment)

There are more examples on Pages 4, 5, and 6 of the Personal Property Declaration.

It would be extremely difficult to come up with one single definition of what a business is. Even if one could, that definition would have to be so very long and complicated that understanding it may be difficult. Perhaps the best way to answer that question is by asking two basic questions:

1. Do you provide a product for compensation?
2. Do you provide a service for compensation?

If you answered "YES" to Question Number 1, then you are in business. You are a business.

If you answered "YES" to Question Number 2, please see the item "COMPENSATION" below.

Some general indicators of whether you are in business or whether you are a business:

• Money
  It is not a question of how much money you are making or even if you are making any money. If you provide a product or service for compensation, then you are in business. You are a business.
• Ownership
  If you have incorporated or if you have created another separate legal entity such as an LLC, LLP, LP, etc to provide a product or service for compensation, then you are in business. You are a business.
• Trade Name
  If you use a trade name to provide a product or service for compensation, then you are in business. You are a business.
• Self-Employed
  If you are self-employed, then you are in business. You are a business.
• Compensation
  If your compensation is reported through a W-2 then you are an employee, not in business or a business. But if your compensation is reported through a 1099 Form, or if there is no reporting of your income by any IRS form, then you are in business. You are a business.
• Assets
  The amount of assets (personal property) used in the conduct of a business does not determine if you are in business. The amount of assets (personal property) used in the conduct of a business need not be many or even valuable. Depending upon the particular business you are in, the assets (or personal property) could range from a few hundred dollars to millions of dollars.
• Advertising
  If you are advertising a product or service for compensation, then you are in business. You are a business.
• Renting Space
  If you rent or lease a space to provide a product or service for compensation, then you are in business. You are a business.
• Home Occupation
  Even if you do not rent or lease space, if you provide a product or service for compensation from your home, then you are in business. You are a business.
• Sales Tax
  If you have a Sales Tax Number or if you collect sales tax, then you are in business. You are a business.
• Time
  You do not need to be providing a product or service 24/7 in order to be in business or to be a business. Some businesses are seasonal. Some businesses are part-time. Some businesses are very part-time.

Instructions are on the 2nd Page of the Personal Property Declaration (PDF).

Yes. Declarations filed with "same as last year" are insufficient and shall be considered an incomplete declaration subject to a 25% penalty. A declaration not filed shall result in a value determined by the Assessor plus a 25% penalty will be applied to the total assessment.

The Declaration must be filed annually no later than November 1st (or the Monday following if November 1 falls on Saturday or Sunday) (CGS §12-42). The 2023 Declaration must either be hand delivered, by noon (noon), to the Assessor's Office no later than November 1st or have a U.S. Postal Service postmark (as defined in CGS §1-2a and as referenced in §12-41(d) on or before November 1st). Please note a postage meter machine in your office is not considered to be a U.S. Postal Service postmark.

All Declarations must be signed and notarization of signature may be required.

When 2023 Declarations are filed after November 1st and an extension has not been granted, a 25% penalty is applied to the total assessment. Mailed Declarations must have a USP.S. postmark of November 1st or before. When an extension is granted and the Declaration is not filed by the extension deadline, a 25% penalty is applied to the total assessment.

The Assessor may grant a filing extension for good cause. If an extension is needed, contact the Assessor in writing on or prior to November 1st stating the reason for the extension. The decision to grant an extension is the sole responsibility of the Assessor. There is no appeal.

A Declaration not filed shall result in a value determined by the Assessor plus a 25% penalty will be applied to the total assessment.

If you are a sole proprietor (that is, you personally own all the assets used in the conduct of your business) or you are one of the partners in a simple partnership (that is, your partnership was not created pursuant to the corporation laws of any state) your signature does not have to be notarized. As a sole proprietor or as one of the partners in a simple partnership, it is assumed that you have personal knowledge of the value of the assets used in the conduct of your business.

However, when the business is being conducted as an LLC, LP, LLP, PC, Corporation (Inc), Type "S" Corporation, or some other separate legal entity or individual, it is necessary to have the identity, authority, and knowledge of the signer sworn to by the notarization process. This is especially true when the name of the business is fictitious (i.e., when the name of the business bears no similarity with the name of the signer).

Section 12-50 CGS allows an "authorized agent" to file a personal property declaration on behalf of the "taxpayer". While you may be the "owner" of the LLC, LP, LLP, PC, Corporation (Inc), or Type "S" Corporation; it is the LLC, LP, LLP, PC, Corporation (Inc) or Type "S" Corporation that owns the assets used in the conduct of the business. Therefore it is the LLC, LP, LLP, PC, Corporation (Inc) or Type "S" Corporation that is the "taxpayer". Thus when someone signs for an LLC, LP, LLP, PC, Corporation (Inc) or Type "S" Corporation, they are, in fact, signing as an agent of that LLC, LP, LLP, PC, Corporation (Inc) or Type "S" Corporation.

Section 12-50 CGS also states, in part, such agent "shall make oath that he is authorized….and has knowledge of all taxable property…".

Section 3-94a (7) CGS states, in part, an "oath…means a notarial act…in which a notary public certifies that a person has made a vow in the presence of the notary public on penalty of perjury…"

Thus an agent's signature must be notarized because it is only through the act of notarization that an oath is made pursuant to Section 12-50 CGS and it is only through an oath that the Assessor can verify that the signer is authorized to be an agent and that he/she has knowledge of all taxable property as required in Section 12-50 CGS.

The oath (as provided through the act of notarization) is an acknowledgment that the person signing personally appeared before the notary, that he/she has authority to provide the information that appears on that personal property declaration and that he/she has knowledge of all taxable property owned.

Note: Failure to have the personal property declaration properly signed and/or notarized will result in a 25% penalty being applied to the total assessment.

The Town of Wolcott Assessor's Office Does Not Accept Electronic or Faxed Filings.

Section 12-50. The list may be filed by a spouse, attorney or agent. The list of taxable property required to be filed annually by any taxpayer may be filed by the husband or wife or by an authorized agent or attorney of a taxpayer. Such husband or wife or agent or attorney shall make oath that he is authorized by the taxpayer to file such list and that he has knowledge of all taxable property of his principal subject to taxation in the town or municipality wherein the such list is filed.

Section 3-94a. Notaries Public. Definitions. (7) "Oath" or "affirmation" means a notarial act or part thereof in which a notary public certifies that a person has made a vow in the presence of the notary public on penalty of perjury. In the case of an oath, the vow shall include a reference to a Supreme Being.

Your cost information is confidential and not open to public inspection. The original acquisition cost should include any additional charges for transportation and installation. The original acquisition cost less the standard depreciation (as shown on Pages 4, 5, and 6) will determine the depreciated cost. The total depreciated cost times 70% will determine the gross assessment for that particular category of personal property. Include all assets that may have been fully depreciated, written off, or charged to expenses but are still owned. Computerized filings are acceptable as long as all the information is reported in this prescribed format. If more space is needed, then attach additional pages to the Declaration.

The original acquisition cost should include any additional charges for transportation and installation. The cost of the asset should be the cost of the item as new. This cost should be an arm's length value that has been neither discounted nor determined by an auction sale. When purchasing used equipment the value that is paid for the item is the depreciated amount not the original cost.

If you do not remember the item's original cost, then estimate its current value and put that number on the current (first) year line in the appropriate chart that appears on pages 4, 5 and 6.

If you do not know the item's original cost, then estimate its current value and put that number on the current (first) year line in the appropriate chart that appears on pages 4, 5 and 6.

No. Your cost information is confidential and not open to public inspection.

There are two ways to appeal a Personal Property Assessment:

• Number 1
  A prescribed appeal form must be filed in order to appear before the Board of Assessment Appeals (C.G.S. 12-111). These forms will be available March1st-18th in the Assessor's Office. Complete all sections of the Appeal Form as indicated.
  
  The Board of Assessment Appeals will meet in April.
  
  You will receive notification of your April appointment by mail.
  
  Please bring copies of any documentation that you want to submit to the Board of Assessment Appeals as they will not make copies for you. Either you or your agent must appear before the Board of Assessment Appeals and be sworn to answer all questions regarding this appeal. Failure to do so shall waive your rights to this appeal. If someone is coming in as your agent, a completed Affidavit for Agent must either be attached to the Appeal Form or presented at the time of your appointment. Forms for "Affidavit for Agent" are available in the Assessor's Office.
  
  In April, the Board of Assessment Appeals will notify you by mail of its decision. If you are not satisfied with the Board's decision, you may (within two months of the date of mailing of that decision) file an appeal with the Superior Court (C.G.S. 12-117a). If filing with the Superior Court, it is recommended that you have legal counsel.
• Number 2
  You may also file an appeal with the Superior Court without first appealing to the Board of Assessment Appeals (C.G.S. 12-119). If filing with the Superior Court, it is recommended that you have legal counsel.

If, on or before October 1st, you sold, closed, or moved (out of Wolcott) the business noted on page 1, you must complete the Affidavit of Business Closed, Sold or Moved Out of Wolcott form and provide documentation either as to the new owner, the date the business ceased or your new address. Otherwise, the Assessor must assume that you still own taxable personal property and have only failed to declare it. Examples of documentation include a bill of sale, a Letter of Dissolution, a letter from your bank noting the date the account was closed, shipping invoices, etc.

Revaluation - "The mass appraisal of all properties within an assessment jurisdiction to equalize assessed values".

A Revaluation can also be defined as a complete re-inventorying of a Town's taxable Real Property. There are generally two types of Revaluations: A physical Revaluation and a non-physical Revaluation. A physical revaluation involves a complete re-inspection and re-measurement of all properties with new values for all properties being the final result. A non-physical Revaluation does not involve a re-inspection and re-measurement of all properties but does result in new values for all properties. However, some properties are inspected even under a non-physical Revaluation. Properties that may be re-inspected during a non-physical Revaluation may include (but are not necessarily limited to) properties that have sold, properties that are newly constructed, properties that have an outstanding building permit, etc. The 2021 Revaluation for Wolcott is a physical Revaluation.

For the Town of Wolcott, this Revaluation will involve the re-appraisal of all real estate in town, in order to bring about uniformity in property values.

A Revaluation is undertaken to

1. Secure a more equitable distribution of the tax burden
2. to bring the assessment level up-to-date
3. to modernize assessment procedures
4. to comply with the State statute. Revaluation is not intended to artificially raise revenues; its purpose is to value all properties by the same standard at the same point in time.

Furthermore, Connecticut Statutes require that all property be re-valued every five years, (CGS 12-62). The purpose of this requirement is to insure uniformity in real property valuations by eliminating inequities that have developed since the last Revaluation. Property values obviously change over time. 2016 was the year of Wolcott's last Revaluation prior to the 2021 revaluation. Over time, changing economic conditions may result in a change in the market value for residential properties. A properly conducted Revaluation eliminates the inequities that the past five years may have created.

A properly conducted Revaluation eliminates the value inequities that the previous five years may have created. This equalization will be accomplished by estimating the current market value (as of October 1, 2021) of each and every parcel of real estate in the Town of Wolcott.

The most probable price in cash, terms equivalent to cash or in other precisely revealed terms, for which the appraised property will sell in a competitive market under all conditions requisite to fair sale, with the buyer and seller each acting prudently, knowledgeably and for self-interest and assuming that neither is under undue stress.

People. You and the person who sold the house to you or the person who is willing to buy it from you. People make the market. People determine value. The Revaluation's job is to research and estimate market values. It is not merely a guess. All legitimate sales for the year proceeding October 1, 2021, are used to develop guidelines. Also, the Revaluation will take into account many factors in order to estimate market value. A few of the other factors considered are local market conditions including; size and quality of the construction; the age of the building; condition of the improvements; improving or deteriorating neighborhood; zoning regulations and so on. (Naturally, there are different sets of considerations for industrial and commercial property).

Not always. Some people have paid more than the market value for their property. Others may have bought their property at a bargain price and still, others may have purchased years ago when prices were different. Even if you have purchased your home recently and paid the current market value, your property assessment and taxes were based upon 70% of its 2021 market value and thus, must be revalued to reflect the 2021 market value. The true test of the Revaluation is whether the total estimated market value of your property, as of October 1, 2021, is reasonable.

Notices will be mailed in November 2021. The estimated market value for your property will be clearly printed on the notice you receive. Also on that notice will be your October 1, 2020 assessment (which is the 2016 market value multiplied by 70%). Please, do not multiply your new 2021 assessment times the July 2021 mill rate. The mill rate for the new 2021 assessments will not be set until June, 2022.

The purpose of the notice is to show you the estimated market value of your property. The Town Council is responsible for setting the mill rate. After reviewing budget requests and public input, the Council will set the mill rate in June 2022. Remember, a revaluation addresses value not taxes.

• Verify that the information that the Revaluation Company has regarding your property is correct. That information is only available on the following website: Vision Government Solutions (This information will be provided in November 2021). The Assessor's Office does not have the new values or the new property record cards.
• Verify that the assessments for properties similar to yours are similar. Please remember that no two properties are identical. So there will be differences and these differences will result in differences in the assessments. That information is only available on the following website

Vision Government Solutions (This information will be provided in November 2021). The Assessor's Office does not have the new values or the new property record cards.

Probably. However, all property values will not change at the same rate. Property values may increase greater in one neighborhood than another. There are differences in individual properties and differences in neighborhoods. Sales may show a greater change in one neighborhood than another. Within the same neighborhood, different types of properties may show different value changes. A one-story home in a neighborhood of two-story homes may not increase as much as the two-story homes. An older home may not increase as much as a newer home in the same neighborhood. A home built in the 1700's or 1800's may increase greater than a new home. Remember, one of the purposes of a Revaluation is to ensure that your market value reflects the changes that have occurred over the past five years in the Wolcott real estate market.

Most people are familiar with what is commonly called a "bank appraisal" especially if they have gone through a re-finance of their home. Most people also assume the Revaluation Company will use the same procedure. Although the basic appraisal concepts are the same and the results similar, the process is different. In a Revaluation, the value of your property is based on an analysis of the entire Wolcott real estate market for the period of October 1, 2020, to and including October 1, 2021. A study is done of sales that occurred during this period so that the Revaluation Company can establish valuation parameters such as construction tables, land rates, market adjustment tables, etc. When these valuation parameters are applied to the properties that are sold, the resulting value should be very close to its sales price. After testing these valuation parameters, the Revaluation Company will then apply these valuation parameters to all properties in Wolcott. By doing so, the Revaluation Company is approximating the market value for every property in Wolcott from information derived from all Wolcott sales. Therefore, there are no three specific sales used to estimate the market value of your home. All recent sales were included in the analysis that established the valuation parameters.

If you believe that the new estimated market value does not accurately reflect the market value of your property for October 1, 2021, the first step is for you to contact the Revaluation Company.

Included with your notice will be instructions on how to make an appointment for an Informal Hearing to review your new market value. This is the proper way to correct any clerical errors or miscalculations. A member of the Revaluation Company will go over your property record card with you. No decisions will be made at the time of your Hearing. After a review of your information, an adjustment will be made if you show that an error significantly affecting the description (and subsequent value) of your property was made. If there appears to be a major discrepancy between the information on your property record card and the factual state of your property, the Revaluation Company will re-schedule another inspection and review of your property.

As a result of your Hearing, a Change or No Change notice will be mailed on December 31, 2021.

When trying to determine if your new market value is reasonable, remember to compare your property with similar properties in your neighborhood. Do not compare your colonial with a ranch-type home or your 2,500-square-foot home with a 1,600-square-foot home, etc.

Although a small percentage of property owners actually go through the appeal process, (if you believe a mistake has been made) you are encouraged to schedule an informal hearing, and then, if necessary, a formal hearing, with the Board of Assessment Appeals, to ensure that your assessment is fair and equitable.

Remember, what you are appealing to is the total market value of your property.

There are three appeal steps available to all property owners, including the right to appeal in court.

The first two steps offer you an opportunity to resolve your disagreement at no cost to you.

These are

1. An Informal Hearing with the Revaluation Company (See Question 12).
2. A Formal Hearing before the Board of Assessment Appeals. You are not required to be represented by legal counsel at this meeting. It is recommended when you present your case, you include any and all information you have that you think may affect the estimated fair market value of your property. The Board of Assessment Appeals accepts applications on a prescribed form which must be filed by February 20th, 2022. The forms and instructions will be available in the Assessor's Office February 1st - 20th.

You can appeal to the courts as provided under Section 12-117a and 12-119 of the Connecticut General Statutes.

There are Connecticut State Statutes that provide tax relief for qualifying persons who are disabled and/or over 65 years of age. Other Statutes provide exemptions for veterans, totally disabled persons and the blind. The State of Connecticut also makes special provisions (for reducing the assessment) of land that may be classified as Farmland, Forestland, or Open Space Land. If you now have an exemption, it will automatically be deducted from your assessment for the July 2022 tax bill.  If you have any questions regarding these programs, please call the Assessor’s Office at 203-879-8100 ext 108. For more information on the Elderly and Totally Disabled Homeowner’s Circuit Breaker Program. For more information on Veteran’s Exemptions.

Cooperate: A Revaluation is only as good as the information it is based upon. When the Data Collectors come to inspect your property, please let them in after they have been properly identified. Each person working for the revaluation will have been issued a photo ID card and will be registered with the Wolcott Police Department. A true and complete description of your property will result in an accurate assessment. All our efforts are made to be fair and equitable. Connecticut State Statutes require this Revaluation. Most communities if they had an option would choose not to revalue, but, it is the law. We will make every possible effort to conform to the requirement of the laws and to treat all property owners with fairness and equality.

Questions: If you understand and are satisfied with the results of the Revaluation, please allow other people the time they may need to get their questions answered

After Revaluation: Stay involved and informed by attending the Town Council Meetings that will set the mill rate which will determine the taxes you must pay. You can also watch the Town Council Meetings on the Town of Wolcott local cable station. Taxes are driven by municipal spending, not by your assessment. It is the need to generate revenue to pay for the cost of providing Town services, including education, that controls the mill rate and your taxes.

The tax per dollar of the assessed value of a property. The rate is expressed in “mills”, where one mill is one-tenth of a cent ($0.001).

Wolcott's current mill rate for Grand List 2024 is 35.93 and the state cap for motor vehicles is 32.46

The mill rate is multiplied by the assessed value of the property to determine the tax amount. For example, if your property is assessed at $100,000, and the mill rate is 35.93 you multiply 100,000 x 0.03593 = $3593 yearly tax.

The tax bills are mailed at the end of June for the 1st installment and 2nd installment. 1st installment will be due on July 1st , 2nd installment will be due January 1st. We do not mail out a 2nd bill for the January installment. Supplemental motor vehicle tax bills are mailed in late December and are due from January 1st to February 1st.

No, one tax bill is sent in June for both installments.

Payments can be made by cash, personal check, money order, bank check, online, and credit card. Please note that there is a 2.95% convenience fee when paying by credit card online and 2.75% in office.

Sewer and Water Assessments

• Cash
• Personal check
• Bank check
• Money order

In all cases but one, you should make your check payable to “Wolcott Tax Collector”. The only exception to this is when paying your Sewer Usage Fee. In that case, please make your check payable to “W.P.C.A.”.

Yes, we encourage you to mail your payments. However, please do not send cash payments through the mail. Mail your payments to “Tax Collector of Wolcott” at 10 Kenea Avenue, Wolcott, CT 06716

Yes, as long as the U.S. Post Office postmarks the payment envelope on or before the last day of the grace period, the payment will be considered "on time".

Send in a SASE (self-addressed stamped envelope) if you wish to have a receipt mailed back to you.

It is possible to get copies of paid tax bills, but we strongly suggest that you keep your original receipts or canceled checks for filing tax forms. You can also view and/or print copies of paid tax bills online.

Yes, one check can be written for a motor vehicle, real estate, and personal property taxes. You cannot combine sewer and water assessments or usage fees with tax payments. Sewer and water are all separate accounts and must be paid by separate checks.

NO. Payments for taxes, sewer, and water usage fees, and assessments are all deposited in different accounts, therefore must be paid by individual checks.

In order to receive credit on a motor vehicle tax bill, you need to provide two forms of proof to the Wolcott Assessor’s Office that you no longer own the vehicle that is being taxed. All forms of proof must be dated and specifically identify the vehicle in question by make, model, year and vehicle identification number. The acceptable forms of proof are listed below.

Vehicle Sold or Junked & Not Replaced (2 forms of proof are required)

Plate receipt from the Department of Motor Vehicles indicating that the registration has been cancelled, lost or stolen. 

 In addition to #1, you must provide any one of the following:

A copy of the Bill of Sale 

A copy of the original registration of the person to whom you sold the vehicle. 

A copy of the vehicle’s transfer of title 

A receipt or letter from the salvage yard and/or dealer showing the date of disposal/sale. 

Vehicle Totaled (2 forms of proof are required) 

Plate receipt from the Department of Motor Vehicles indicating that the registration has been cancelled, lost   or stolen. 

In addition to #1, you must provide any one of the following: 

A letter from the insurance company stating that the vehicle was totalled and the date when this occurred. 

A receipt or letter from the salvage yard and/or dealer showing the date of disposal. 

Vehicle Registered Out of State (2 forms of proof are required) 

Plate receipt from the Department of Motor Vehicles indicating that the registration has been cancelled, lost   or stolen. 

A copy of the motor vehicle registration from the state where it is now registered and a copy of the owner’s out of state driver’s license. 

Vehicle Stolen (2 forms of proof are required)

Plate receipt from the Department of Motor Vehicles indicating that the registration has been cancelled, lost   or stolen. 

A letter from your insurance company stating the date of theft and that the vehicle was not recovered. 

Vehicle Repossessed (2 forms of proof are required)

Plate receipt from the Department of Motor Vehicles indicating that the registration has been cancelled, lost   or stolen. 

A letter from the finance company stating the date that the vehicle was taken and that it was not redeemed by you. 

Time frame for requesting proration of a motor vehicle assessment:

The CT Department of Motor Vehicles does not inform towns when plates are returned or when vehicles are sold, registered out of state or otherwise disposed of.  It is the taxpayer’s responsibility to provide the required documentation within the time limits as provided under applicable Connecticut law.  

The proof for an adjustment (prorate) of a motor vehicle on a grand list must be presented within 27 months of the assessment date.

For example, the owner of a vehicle with a tax bill that has an assessment date of October 1, 2021 has until December 31, 2023 to present the required proofs of disposal.

Failure by the taxpayer to provide all forms of proof for adjustment within 27 months of the assessment date forfeits the right to an adjustment of the tax bill by Connecticut State Statute (12-71c).

Assessment Date    Deadline for Presentation of Proof

October 1, 2023    December 31,2025

October 1, 2022    December 31, 2024

October 1, 2021    December 31, 2023

October 1, 2020    December 31, 2022

Please notify the Tax Collector's Office if you receive a tax bill for a property that you no longer own. The tax office does not receive a transfer of ownership information on the same day it occurs. It sometimes takes up to 4 to 6 weeks before we get a notification of new owners.

Supplemental Motor vehicle tax bills are issued when a vehicle is purchased after October 1st and before July 31st. For example, if a vehicle is purchased in December of 2023, a supplemental tax bill, covering the months from December 2023 through September 2024, will be due in January 2025.

Yes. Both taxpayers must have paid all of their delinquent taxes in certified funds before a DMV release can be issued to either party.

When a check is returned to the bank for ISF, we must void the tax payment and issue a new bill for the taxes and a "returned check fee" in the amount of $20 to the taxpayer. The new bill will also include any additional late fees that have been incurred.

If you recently purchased property in Wolcott and did not receive a bill, please contact us immediately. The tax office does not receive a transfer of ownership information on the same day it occurs. It sometimes takes up to 4 to 6 weeks before we get a notification of new owners.

Your mortgage company should inform us of this information, but they don't always follow through. If you recently paid off your mortgage and your mortgage company was paying your taxes, you need to call the Tax Office as soon as possible to let us know. We will remove the bank code from your account and make sure that you receive a copy of the tax bill. You can also view your tax bill online by looking up the address, by entering the Number and the street name such as Kenea, do not put Street or Avenue because it may be abbreviated in the system and will not match your inquiry.

Yes, there are discount programs available for veterans, the elderly, and the totally disabled. Please contact the Assessor's Office at 203-879-8100

Property Tax Credits for the Elderly and Disabled

Property tax credits from $150 up to $1,250 of total tax are available for qualifying applicants.

The credit level is based on a graduated income scale. Applicant eligibility is based on the following criteria:

A property owner is at least 65 years old as of December 31 preceding the filing period OR is at least 50 and the widow/widower of a previously approved applicant OR is totally disabled and has a Social Security Award Letter or an SSA-1099 with Medicare premiums, or proof of benefits under a program which contains requirements comparable to those of the Social Security Administration.

Property must have been owned or held in "life use" by the applicant as of October 1 of the year prior to the application period and at the time of application.

The property must be the primary residence of the homeowner. (6 months and one day rule)

Income limits are determined annually by the State of Connecticut. "Income" is defined as income from all sources, including tax-exempt interest and Social Security. For the 2025 application period, 2024 income from all sources is considered. The income limits for 2024 are $55,100 for married and $45,200 for single applicants. The income limits are adjusted annually.

Applications must be filed with the Wolcott Assessor's Office between February 1 and May 15. Applicants must bring original copies of their federal income tax (if filed) and their SSA-1099. If taxes are not filed, statements of all income sources (pensions, interest income, etc.) must be provided. To continue receiving the benefit after the initial application, re-filing is required every 2nd year as long as your income remains within program limits.

Please contact the Tax Collector’s Office as soon as possible. If your vehicle was registered in Wolcott on October 1, 2023, you should have received a tax bill for July of 2024. If your vehicle was registered after October 1, 2023, but before July 30, 2024, you won’t receive a tax bill until January 2025.

Please contact the Tax Collector's Office as soon as possible. If you recently purchased the property, it is possible that the Tax Collector's Office has not yet been notified of the change of owner, and the tax bill may have been sent to the prior owner in error. Another reason that you have not received your tax bill could be that a mortgage company may have requested your bill in error.

Please contact the Tax Collector's Office as soon as possible. The reasons for not receiving a tax bill for your business are many. You may not have filed the proper paperwork for your business with the Town of Wolcott, or we may not have your correct mailing address.

Important

Failure to receive a tax bill does not invalidate the tax or interest due. As owners of the property, taxpayers are responsible to know when their taxes are due. Failure to have received a bill does not exempt the taxpayer from payment of all taxes and all interest charges and collection costs, per Connecticut General Statutes 12 to 130 and 12 to 146. Interest is charged to all late payments. There are no exceptions to this policy.

Connecticut birth records that are less than 100 years old are not open to the general public. To be eligible to receive a copy of a birth certificate, you must be able to document that you are related to the registrant in one of the following ways:

Birth records less than 100 years old

• You are the registrant, and you are 18 years of age or older
• You are the parent, guardian, grandparent, or spouse of the registrant
• You are the child or grandchild of the registrant, and you are 18 years of age or older
• You are an attorney-at-law representing the registrant or the registrant's parent, guardian, child, or surviving spouse
• You are a state or federal agency employee and have an authorized release from the registrant who is 18 years of age or older
• You are the Local Director of Health of the town/city where the birth occurred or where the mother was a resident at the time of the birth
• You are the chief elected official of the town/city where the birth occurred
• You are a member of an incorporated genealogical society authorized to conduct business in the State of Connecticut (please visit the CSL History and Genealogy Unit website for more information)

You must submit a copy of photographic identification (Do Not Submit Originals). The identification must be a valid, government-issued document. Acceptable forms of identification are:

• Driver's license
• State-issued identification card
• Government-issued employment identification
• Passport

If you do not have an acceptable form of photographic identification, you may submit photocopies of two of the following documents:

• Social Security card;
• Written verification of identity from the employer;
• Automobile registration;
• Copy of utility bill showing name and address;
• Checking account deposit slip stating name and address;
• Voter registration card.

If you are requesting a birth certificate for someone other than yourself or your child, you will need to submit proof verifying your relationship to the person whose birth certificate you are requesting. For example:

• If you are requesting the birth certificate of your parent, you must submit a copy of your own birth certificate in order to prove the parent/child relationship.
• If you have had your name legally changed by a court decree and your birth certificate does not reflect your new name, you must submit a copy of the court order verifying the legal name change.
• Application for Certified Birth Certificate (PDF)

Connecticut death certificates are available to the general public. Anyone over 18 years of age may request a copy of any Connecticut death certificate. You must provide basic information such as the name of the decedent, the approximate date of death, and the town where the death occurred so that the proper death record can be identified.

See Connecticut General Statutes §7-51a.

Connecticut marriage certificates are open to the general public. Anyone over 18 years of age may request a copy of any Connecticut marriage certificate. You must provide basic information such as the names of the wife and husband, the approximate date of marriage, and the town in which the marriage took place so that the proper marriage record can be identified.

If you are requesting a marriage certificate, the social security numbers of the bride and groom will not be included on the certificate that you receive, unless you are the couple named on the certificate.

Connecticut civil union certificates are open to the general public. Anyone over 18 years of age may request a copy of any Connecticut Civil Union Certificate. You must provide basic information such as the names of the parties to the civil union, the approximate date of the civil union, and the town in which the civil union took place so that the proper civil union certificate can be identified.

If you are requesting a civil union certificate, the social security numbers of the civil union partners will not be included on the certificate that you receive, unless you are one of the parties to the civil union, the officiator of the civil union, or the town clerk.

For additional questions regarding obtaining certified certificates, please call 203-879-8100, ext. 112.

• Application for Certified Death Certificate (PDF)

Yes. Once inside the gated/fenced area, you can take your dog off of its leash and allow it to run freely.

The dog park is located at 127 Mad River Rd., Wolcott, CT

The dog park is open from sunrise to sunset.

Puppies under 4 months of age should not be brought to the dog park. At this young age, they have not received all of their vaccinations. They should be kept away from the dog park for their own protection and that of other dogs.

We strongly recommend you do not bring young children to the dog park. Young children, especially running children, may be regarded as prey animals by strange dogs. Dogs may also feel the urge to protect children they know. This tends to cause aggressive behavior.

You must be able to have all your dogs within sight and under voice control, therefore we recommend not bringing more than 3 dogs per adult. It could become unmanageable if you have more than 3 dogs.

Female dogs in heat can cause aggression in male dogs. Also, females in heat should be kept at home in order to prevent unwanted puppies.

No. Food and drink are not allowed in the dog park as it can prompt aggressive behavior between dogs

Yes, all dogs must be licensed and properly vaccinated. If your dog is not licensed and you are a Wolcott resident, you can contact the Town Clerk's Office. All dog's licenses renew each year in the month of June. For the safety of your pet, to be in compliance with Connecticut State Law, and to avoid late fees and fines, we encourage you to license your dog(s) within the month of June.

For your convenience, you may mail in your request to renew your Dog License(s). All mail-in requests will be processed and the tags will be mailed back to you in the self-addressed stamped envelope that you provide after June 1st. You will need to provide the following:

Self-addressed stamped envelope

Wolcott Dog License Application for each dog

Payment

Dog License Fees (Sec. 22-338 through 22-352):

• Neutered Male, Spayed Female $8
• Male, Female $19
• Late licensing penalty (per month) $1
• Transfer of Ownership (if already issued) $1
• Lost Tag $.50

Examples: New construction, siding, roofs, additions, accessory structures, windows, swimming pools, solar, decks, retaining walls higher than 3 feet, sheet rock, insulation, demolitions, etc. 

Separate permits are available for electrical, mechanical, and plumbing projects (same fee rate).

Once a permit is issued, no refunds will be given. 

Please set up an inspection by calling 203-879-8100 x125 

Inspections are typically scheduled: 

• Monday and Friday: 8 a.m. – 12 p.m. 
• Tuesday, Wednesday, and Thursday: 5 p.m.-7 p.m.

*Inspections canceled with less than 24-hour notice may be subject to a $75 reinspection fee* 

Permitted work must start within six (6) months of issuance, or a new permit must be pulled. 

Lyman Rd

The bridge on Munson Road, near the walking trail on Wolf Hill Road, or by the main entrance located at the end of Scovill Road (located opposite the corner of Woodtick Road and Todd Road).

Boundline Road parking area, Munson Road parking lot, Wolf Hill Road Parking area, the Scovill Recreation Area parking lot, the parking area at the end of Scovill Road, and the parking lot behind St. Pius X church.

127 Mad River Road Wolcott, CT 06716

358 Woodtick Rd Wolcott, CT 06716

123 Mad River Road Wolcott, CT 06716

201 Nichols Road (off of RT69) Wolcott, CT 06716

48 Todd Road Wolcott, CT 06716

Please refer to Section 23 - Permitted Uses within the Town of Wolcott Zoning Regulations (Begins on page 25 / 186 of the PDF).

Please refer to the Town of Wolcott Zoning Regulations and Section 25 - Area, Location and Bulk Standards for more information.

24.6 Farms, Truck Gardens, etc.: Farms, truck gardens, and the keeping of livestock and poultry and nurseries (including greenhouses incidental thereto) shall conform to the following standards and conditions: 24.6.1 Such agricultural activities shall be conducted on a lot of not less than 200,000 square feet. 24.6.2 Farms shall not include commercial piggeries or the commercial breeding and raising of mink, fox or other fur-bearing animals. 24.6.3 All farm buildings, enclosures and feed yards shall comply with the required setbacks for that District, except that the applicable setbacks for the R-130 District shall be those of the R-50 District. Pasture for livestock shall be enclosed by a suitable fence setback not less than 10 feet from any property or street line. 24.6.4 There shall be no commercial slaughtering nor fertilizer manufacturing or commercial reduction of animal matter. 24.6.5 Any greenhouse shall be located not less than 125 feet from any property or street line. 

24.7 Keeping and Raising of Livestock: The keeping and raising of livestock, specifically excluding pigs, fur-bearing animals and chickens and other fowl, is permitted as an accessory use to a dwelling unit subject to the following standards and conditions: 24.7.1 The lot shall contain a minimum area of 120,000 square feet. 24.7.2 There shall be not less than 40,000 square feet of land, suitable for grazing, for each head of livestock kept on the lot. 24.7.3 Any building used for the housing of livestock or manure shall be setback not less than 125 feet from any property or street line. 24.7.4 The area to be used for exercising or feeding of livestock shall be enclosed by suitable fencing, sufficient in height to contain said livestock, which enclosed areas shall not extend within any required setback area. Other pasture and/or grazing areas capable of maintaining grass cover may extend to within 10 feet of any side or rear property line, provided suitable grass cover is maintained. 24.7.5 All areas used by such livestock shall be maintained in a sanitary condition to the satisfaction of the Regional Health District. 

Zoning and building permits are needed.

Per the Zoning Regulations: 25.7.3 Swimming Pools: Swimming pools shall be subject to the following conditions: a. The pool shall be located so as to not affect on-site sewage disposal and/or water supply systems. b. The pool is located to the rear of the principal front wall of the dwelling, with a minimum setback of 10 feet from any property line other than a street line and 40 feet from any other street line. c. The setbacks shall be measured from the edge of any deck, pool apron or platform structure adjacent to the pool or otherwise from the exterior lip of the pool to the nearest property lines. 

Please refer to the Building Department page for some addition information. 

25.4.7 Fences, Walls and Terraces: The required setback distances shall not apply to fences or walls six (6) feet or less in height or to necessary retaining walls or to unroofed terraces, but no fence, wall or terrace shall be located within the right-of-way easement or taking line of any street. Any such fence, wall or terrace shall be set back at least one (1) foot from any property line, other than a street line, except that adjoining property owners may, by mutual agreement, agree to eliminate such set back. All fences and walls shall have the finished side facing the adjoining property and/or street.

25.7.1 Detached Private Garages: Detached private garages shall not exceed one story or 20 feet in height, whichever is less. No such garage structure shall have a ground floor area in excess of 650 square feet. A detached garage structure exceeding 650 square ft. of ground floor area and/or 20 feet in height may be permitted in conformity with the setbacks for a principle structure and subject to the approval of a Special Use Permit under the provisions of Section 31.