The Tax Office is responsible for collection of Town property taxes, including real estate, motor vehicle, and personal property for businesses.
The bills for real estate and personal property are split into two installments; the first is due July 1 and the second due January 1 of each year. Tax bills are mailed out once per year in June and have two installment stubs, July and January. We do not re-bill for the January installment.
Motor Vehicle taxes are paid in one installment. Regular motor vehicle bills are due July 1 and supplemental motor vehicle bills (for vehicles registered after Oct. 1) are due January 1.
The mill rate is typically set in May or June, once the Town's budget has been approved at the Annual Town Meeting. The mill rate equals 1/1000 of a dollar and is applied to all taxable property.
Interest on delinquent taxes accrues at the rate of 1.5% per month. Connecticut State Statutes 12-145 and 12-146 state that municipal tax collectors do not have the authority to waive interest. All delinquent motor vehicle bills must be paid by cash or certified bank check to obtain a DMV release for registration.
Facts You Should Know About Tax Assessment and Collection
Municipal Assessors and Tax Collectors are bound by the Connecticut General State Statutes. The statutes that apply to tax assessing and collecting can be found in Volume 4, Section 12 of the State Statutes.
By state law, municipal property taxes are an ad valorum tax. This means that the taxes are based upon the value of the property. State statutes require Assessors to assess property at 70% of the market value. Real Estate is assessed at 70% of the market value as of the last State-mandated town wide revaluation. Sprague's last revaluation took effect for the October 1, 2012 Grand List.
An important factor that determines your tax bill is the Town and Board of Education budget. Each year, a Town Meeting is held where you have the opportunity to vote for the Town Budget- this includes the General Government budget, which pays for police, public works, the library, park and recreations, elderly services and municipal offices; the Board of Education budget, and the Bonded Debt budget, which covers large expenditures voted on and approved by townspeople. All of these expenditures are voted on at a Town Meeting or referendum. Once the budget is passed by the townspeople, the Board of Finance computes the mill rate.
The citizens of this town have certain responsibilities as well. If you are a business owner in Town, you must, by law, report your assets to the Town so they may be assessed properly. If you sell personal property, it is your responsibility to notify the Town in a timely manner. Our government is an open book, accountable to all citizens. If you feel that your assessment is incorrect, speak with the Assessor. If you cannot come to an agreement, a Board of Assessment Appeals is available to hear your concerns. The Board members are elected every two years and meet in March and September.