This office is an excellent place to start when you are doing research on
ownership of property. The Assessor’s Office is responsible for general
revaluation of real property. A physical revaluation is required every 12
years with four-year statistical revaluations in between each physical
revaluation. The last time the Borough of Naugatuck had a general property
revaluation was October 1, 2000. Under Section 12-64, as amended by Public
Act 97-254, the Borough must next update all real estate values in the year
2002 and every fourth year thereafter. The maintenance of an equitable tax
base and the location and appraisal of all real and personal property within
the Borough for inclusion onto the Grand List is the responsibility of the
Assessor’s Office. The Grand List represents the total assessed values for
all taxable real and personal property located within the Borough on October
1. Each year, a Board of Assessment Appeals determines whether adjustments
to the Assessor’s list on assessments under appeal are warranted.
Assessments for real property are computed at 70 percent of the estimated
market value at the time of the last general revaluation, while assessments
for motor vehicles are computed at 70 percent of the annual appraisal of
motor vehicles. All personal property (furniture, fixtures, equipment, and
machinery) is revalued annually.
When a new structure, or modification to an existing structure, in
undertaken, the Assessor’s Office receives a copy of the permit issued by
the Building Official. A physical appraisal is then completed and the
structure is classified and priced from a schedule developed at the time of
the last general revaluation. Property depreciation and obsolescence factors
are also considered when arriving at an equitable value. New construction
complete after the October 1 assessment is prorated onto the grand list from
the date the Building Official issues the Certificate of Occupancy or when
the structure is occupied.
The state of Connecticut furnishes motor vehicle lists to the Borough and
appraisals of motor vehicles are accomplished in accordance with an
automobile price schedule recommended by the Office of Policy and
Management. For the October 1, 2000 grand list, OPM recommended using the
October 2000 issue of the National Automobile Dealers Association (NADS)
guide. Section 12-71b of the Connecticut General Statutes provides that
motor vehicles which are registered with the Commissioner of Motor Vehicles
after the October 1 assessment date but before the next July 1 are subject
to a property tax as if the motor vehicle had been included on the October
Grand List. The assessment is prorated, and the proration is based on the
number of months of ownership between October 1 and the following September
30. Motor vehicles purchased in August and September are not assessed until
the next October 1 Grand List. The tax is not due until January 1, a year
and three months after the Grand List date. If the motor vehicle replaces a
motor vehicle that was assessed on the October 1 Grand List then the
taxpayer is entitled to certain credits. Assessments for motor vehicles are
computed at 70 percent of the annual appraisal of average retail value.
The Assessor’s Office maintains records on the ownership of properties,
current zoning classification, lot maps, gross and net valuation and
personal exemptions.
Assessor: Joyce Alegi
Assessment Technician: Jan Gallant
Assessment Technician: Carol Doody
203-720-7016
Office Hours: 8:30 am - 4:00 pm
