For property taxes, a city or town has 15 years from the date a bill is due, to collect on a property tax bill.
The law can be found at Connecticut General Statutes 12-164 reproduced below
(a) No payment of taxes shall be enforced by any collector or other proper officer against any person, persons or corporation against which they are respectively levied except within fifteen years after the due date of the tax. The provisions of this section shall be retroactive. The fifteen-year limitation shall not apply to improvement liens except those which have been released of record prior to July 18, 1945. Collectors shall compute interest on improvement liens for a period of not more than fifteen years, and at a rate, after July 18, 1945, and retroactively, not exceeding twelve per cent per annum, any provision of any special act to the contrary notwithstanding. The term “improvement lien” as used herein includes municipal liens for repairs and services.
Unfortunately, on occasion, a tax bill is assessed on October 1, and sent out for July 1 of the following year. When the tax bill is sent out, the taxpayer has moved without leaving a forwarding address. I have seen situations where a municipality contacts a taxpayer for a bill which is over 10 years old, but still due and owing.
What is particularly difficult about these situations is that there is an interest rate of 18%, per year, on unpaid property taxes. In addition, most of these bills relate to property taxes on motor vehicles which a taxpayer no longer owns.
If you have any questions, please feel free to contact
Attorney Robert M. Singer
2572 Whitney Avenue
Hamden, Connecticut 06518
4 thoughts on “PROPERTY TAXES – STATUTE OF LIMITATIONS”
We recently received a Tax Warrant for taxes on an automobile in 2004 and 2005. Today is November 2, 2020. Would these be unenforceable?
My understanding is that the taxes are collectable for 15 years from the due date. If the Taxes are for Year 2004, the taxes are due July 1, 2005 and payable by August 1, 2005. The statute says 15 years from the due date – that brings the 2004 taxes can be collected to July 1, 2020, and 2005 taxes to July 1, 2021.
Thanks for this great info! I just got a letter for 2005 taxes that were due July 2006. If I make payment arrangements but am unable to continue payments after July 2021 are there implications from the Tax Warrant at that time?
I think you are asking if the statute of limitations is extended by making payment. As far as I know, the statute is 15 years and doesn’t change if you start to make payments.