Assessor: George HLavacek
Assistant to the Assessor: Gloria Caulfield
Field Inspector: Rachel Brainard
Senior Assessment Technician: Carol Doody
Assessment Technician: Darlene Pinto
Office Hours: 8:30 am - 4:00 pm - Click here to email the Assessor's Office
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, 2007. Under Section 12-64, as amended by Public Act 97-254, the Borough must next update all real estate values in the year 2012 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 (NADA) 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 prorated amount 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.
THE NAUGATUCK ASSESSOR’S OFFICE IS REMINDING ALL NEW RESIDENT VETERANS TO FILE THEIR ORIGINAL DD-214 WITH THE TOWN CLERK’S OFFICE ON OR BEFORE SEPTEMBER 30, 2009 TO BE ELIGIBLE FOR AN EXEMPTION ON THE 2009 GL (CONNECTICUT GENERAL STATUE 12-81(19). IF YOU HAVE PREVIOUSLY FILED YOUR DD-214 OR A BOROUGH VETERAN WHO IS PRESENTLY RECEIVING THE BASIC VETERAN’S EXEMPTION YOU DO NOT NEED TO REFILE.
TO BE ELIGIBLE A VETERAN MUST HAVE SERVED DURING THE WAR DATES AND OTHER RECOGNIZED MILITARY CAMPAIGNS AND OPERATIONS UNDER CONNECTICUT GENERAL STATUE 27-103.
IF YOU OR A FAMILY MEMBER ARE ACTIVE MILITARY PLEASE CALL THE ASSESSOR’S OFFICE FOR INFORMATION CONCERNING AN EXEMPTION ON YOUR MOTOR VEHICLE. THE STATE OFFICE OF POLICY AND MANAGEMENT RECENTLY ENACTED LEGISLATION THAT WAS EFFECTIVE JULY 1, 2008 THAT WILL EXEMPT ONE VEHICLE OF THE MILITARY PERSONNEL REGARDLESS WHERE THE VEHICLE IS GARAGED. APPLICATIONS FOR THE EXEMPTION MUST BE SIGNED BY A COMMANDING OFFICER NO LATER THAN DECEMBER 31 AND CAN BE OBTAINED AT THE ASSESSOR’S OFFICE.
PLEASE CALL THE ASSESSOR’S OFFICE IF YOU HAVE ANY QUESTIONS 720-7016 MONDAY-FRIDAY 8:30A.M.-4:00 P.M.
If a Veteran has lost or misplaced his/her DD214 separation document they can request another copy at the link below
to see if your service is eligible check this link http://www.caao.com/DatesofWar.pdf
ELDERLY HOMEOWNER – PROPERTY TAX RELIEF – AND LOCAL FREEZE
This is to inform you that under the provisions of section 12-129c of the state statues, you are requested to reapply for the elderly homeowner’s program in order to continue receiving your elderly tax benefits.
We will start taking applications on February 1st . The program continues until May 15th.
Please bring in your social security year end statement, and/or, your income tax return, if you have one and any pensions, bank statements, interest or dividend statements, if applicable. The qualifying income for this filing period is $32,300 for a single person and $39,500 for a married couple.
Additionally, the Borough of Mayor and Burgesses approved Public Act 06-176
An Act Concerning Property Tax Relief for Certain Elderly Homeowners for a three year period effective July 1, 2007. This bill allows municipalities to freeze the property taxes on homes by certain elderly people. To be eligible, the homeowner or spouse must be age 70 or older and have lived in the state at least one year. Income is the same as above with the following provision that will apply: A $125,000 asset limitation excluding his or her primary residence in the Borough. Please bring current proof and account information of checking, savings, credit union balances, stocks, bonds, certificate of deposit, IRA, and second residence information with you to the Assessor’s Office to file the required application.
Once again, you have until May 15, to file, but you must reapply. Failure to reapply for the elderly homeowner and totally disabled program will result in disqualification of benefits.
Applications for Additional Veterans, Disability & Blind
Applications are now being taken in the Assessor’s Office for an additional veteran, blind or disability exemption. The filing period this year is February 2 – October 1.
Anyone already receiving a regular disability, blind or veteran’s exemption may qualify for the additional exemption based on an income guideline.
All income is based on earnings for 2008. A single person’s income may not have exceeded $30,500 and a married couple’s income may not have exceeded $37,300.
Proof of income must be presented. Examples of income: income tax return and social security year end statement if you file an income tax return; W2 forms, pension year end statement, interest income, any other income (rental, etc) and year end social security statement if you do not file an income tax.
For additional information, please call the Assessor’s Office at 203-720-7016.
Listing files in 'Assessors Office'
Application For Motor Vehicle Property Tax Exemption Or Exemption Benefit For Connecticut Residents On Active Military Duty Who Are Stationed Outside The State of Connecticut On The Assessment Date
Claim For Property Tax Exemption In The State of Connecticut Under The Federal Soldiers’ And Sailors’ Civil Relief Act
Application For A Refund Of The Tax Paid On A Motor Vehicle Leased By A Veteran Or A Veteran’s Survivor(s) Eligible For Property Tax Exemptions Under CGS §12-81(19), (20), (21), (22), (23), (24), (25) or (26)
Veterans' Additional Exemption Tax Relief Program
New England GEOSYSTEMS database