East Hampton, CT Property Tax: Rates, Payment, and Relief

Property tax in East Hampton, CT is billed at 39.71 mills for real estate and business personal property and 32.46 mills for motor vehicles, applied to an assessed value equal to 70% of fair market value.¹²³

How Your Bill Is Calculated

Connecticut law sets your assessed value at 70% of fair market value.¹ A home with a $300,000 market value carries a $210,000 assessment. At 39.71 mills — one dollar of tax per $1,000 of assessed value — that home’s annual tax comes to $8,339.10.

The Assessor values every taxable asset in town as of October 1 each year, and the entire inventory of taxable property becomes the Grand List.⁴ The Board of Finance then sets the mill rate through the annual budget process. Motor vehicles use the lower 32.46-mill rate but follow the same 70% assessment formula.¹

The 2025 Revaluation

Connecticut requires a full property revaluation every five years.⁵ East Hampton’s last revaluation was in 2020, and the 2025 revaluation is now being completed. The new assessments will appear on the July 2026 and January 2027 tax bills.¹ Even if the mill rate stays roughly flat, individual bills often shift after a revaluation because some homes gain value faster than the town average and others lag.

When and How to Pay

Real estate and personal property tax bills above $100 come in two installments. The first is due July 1 and becomes delinquent after August 1. The second is due January 1 and becomes delinquent after February 2. Bills of $100 or less are due in a single July 1 payment.²

Supplemental motor vehicle bills work differently. If you register a vehicle after October 1, you’ll get a prorated bill covering the period from your registration date through September 30.⁶ Supplemental motor vehicle taxes are due January 1 in a single payment and become delinquent after February 2.²

Payments can be made by mail to the Collector of Revenue, in person, or online. ACH and e-check payments through the online portal are free. Credit cards, debit cards, and digital wallets carry a 3.25% processor convenience fee.⁷ On a $4,000 installment, that fee adds $130, so e-check is the cheaper route.

What Happens If You Don’t Pay

Delinquent taxes accrue interest at 1.5% per month, or 18% per year, from the original due date until the balance is paid.³ Any partial month counts as a full month for interest, with a $2 minimum charge per installment. The rate is set by state statute and cannot be waived by the town.⁸

Unpaid motor vehicle taxes also block DMV registration renewal until the Collector of Revenue confirms your balance is clear. This one catches people every year.

If real estate taxes stay unpaid long enough, the town can levy a tax warrant and sell the property. Connecticut law requires the Collector to send certified-mail notice to the owner, mortgage holders, and other lienholders at least nine weeks before a sale. After the sale, the original owner has six months to redeem the property by paying the full tax debt plus 18% annual interest on the purchase price. Miss that window and the sale becomes final.⁹

Exemptions and Tax Relief

Several programs reduce the bill for qualifying residents. Application windows are strict, so missing one means waiting a full cycle.

Elderly and Totally Disabled Homeowners

Connecticut’s Circuit Breaker program offers a property tax credit to homeowners who are 65 or older or totally disabled and whose income falls under the state cap: $46,300 for a single person and $56,500 for a married couple. You apply at the Assessor’s office between February 1 and May 15, bringing Social Security statements and federal tax returns as proof of income. There is no extension.¹⁰

Veterans

Veterans who served at least 90 days during a recognized period of war get a $3,000 reduction in assessed value regardless of income. You must file your DD-214 discharge papers with the Town Clerk before the October 1 Grand List date. Veterans with a VA-rated service-connected disability may qualify for a larger exemption. The town won’t apply this automatically. You have to file the paperwork yourself.

Legally Blind Residents

A certificate of legal blindness presented to the Assessor’s office reduces assessed value by $3,000. East Hampton may offer an additional exemption of up to $2,000 if the town has opted into the expanded program permitted by state law.¹¹

Appealing Your Assessment

If your assessed value looks too high, file a written appeal with East Hampton’s Board of Assessment Appeals by February 20 following the October 1 assessment date. Include the property description, your estimated correct value, and your reason for disagreeing with the Assessor.¹²

The Board notifies you of the hearing date by March 1, with at least seven days’ notice before the hearing. Recent comparable sales close to the October 1 date are the strongest evidence. You don’t need an attorney, though a professional appraisal — usually a few hundred dollars — helps in complex or high-value cases. For commercial, industrial, or apartment properties assessed above $1 million, the Board can decline to hear the appeal, in which case you can go directly to Superior Court under CGS Section 12-117a. The same statute allows appeals from any Board denial.¹²

Business Personal Property

Every business operating in East Hampton must file a personal property declaration with the Assessor by November 1 each year. The filing covers commercial equipment, furniture, computers, leasehold improvements, and supplies, including items that have been fully depreciated. Leased equipment in your possession generally has to be reported too. Fail to file, file late, or leave something out, and state law requires the Assessor to add a 25% penalty to the assessed value of the affected items. The penalty is not discretionary.

1
East Hampton, CT. Assessor
2
East Hampton, CT. Collector of Revenue
3
Justia Law. Connecticut Code Title 12 – Section 12-146 Delinquent Tax or Installment
4
Connecticut Office of Policy and Management. Total Grand List by Town
5
Justia Law. Connecticut Code Title 12 – Section 12-62 Revaluation of Real Property
6
Justia Law. Connecticut Code Title 12 – Section 12-71b Taxation of Motor Vehicles
7
East Hampton, CT. Pay or View Tax and Sewer Bills Online
8
Justia Law. Connecticut Code Title 12 – Section 12-145 Notice to Pay Taxes
9
Justia Law. Connecticut Code Title 12 – Section 12-157 Method of Selling Real Estate for Taxes
10
State of Connecticut Office of Policy and Management. Homeowners Elderly/Disabled Circuit Breaker Tax Relief Program
11
Connecticut General Assembly. Connecticut Code Chapter 203 – Property Tax Assessment
12
Justia Law. Connecticut Code Title 12 – Section 12-111 Appeals to Board of Assessment Appeals