Taxation in Connecticut

This is an introduction to some of the resources that may be helpful in your research.  We’d be happy to assist you with additional materials available at the State Library.  Please call us at 860-757-6500 or email us at isref@cslib.org

The Department of Revenue Services oversees income tax collection and has available individual, business and electronic filing information.

In Connecticut, the collection of property taxes is the exclusive function of municipal government. The official responsible for this function is the local tax collector. Property taxes are based on the town Mill Rate.  The Department of Motor Vehicles maintains an information page about vehicular property taxes.

State Library Resources

Full-text of the following sampling of publications is available through our online catalog :

Connecticut's Tax System, Connecticut General Assembly, Legislative Program Review & Investigations Committee, 2006.  Also available in paper format.
[CSL Call Number ConnDoc G256pre cota]

Fifteen Years of Folly : The Failures of Connecticut's Income Tax, by D. Dowd Muska, Yankee Institute for Public Policy, 2006.  Also available in paper format.
[CSL Call Number HJ4655.C82 M875 2006]

Property Tax Exemptions Created or Expanded 1994-2006, by Judith Lohman, Office of Legislative Research, 2006.

Effect of 2003 Federal Income Tax Reductions in Connecticut, by Judith Lohman, Office of Legislative Research, 2005.

New Taxes and Tax Increases Since 1990-Updated, by Judith Lohman, Office of Legislative Research, 2005.

Process For Setting Mill Rates, by Kevin E. McCarthy, Office of Legislative Research Report, 2004.

State Income Tax Questions, by Judith Lohman, Office of Legislative Research, 2003.

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Electronic Journals

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Statistics

The Connecticut Department of Revenue Services compiles statistical reports on various aspects of Connecticut taxation.

From State & Local Sourcebook, an overview of finance statistics on a variety of topics including corporate and personal income tax revenue.

Related Agencies/Organizations

The CTx organization, for tax collecting officials, promotes effective and equitable municipal tax collections. CTx sponsors Tax Collector Certification Courses.

The Federation of Connecticut Taxpayer Organizations promotes fiscal austerity, to protect taxpayers from unnecessary taxation. 

VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) are programs affiliated with the Dept. of Revenue Services to assist the elderly or low and limited income individuals with preparing their tax returns free-of-charge.

The Tax Foundation’s goal is to educate taxpayers about sound tax policy.  They maintain a Connecticut’s Tax Climate page.

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Prepared by the Government Information and Reference Services Unit, page revised 12/2008.