Add-on Bills — text version
About this text version
This is a text version of the CTx Add-on Bills reference (PDF, 2 pages), updated June 10, 2022 (rev. 6.2022). The original chart has been arranged by tax type for easier reading. The source's references and guidance have been preserved; this transcription is not an update to the law.
Motor vehicle
Adds — SS # 12-57; SS # 12-142
Current year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Prior year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Pro-rates — all types SS #12-71c
Current year bills: Interest from original due date. No reference to rebilling.
Prior year bills: Interest from original due date. No reference to rebilling.
Personal property
General adds — SS # 12-57; SS # 12-142
Current year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Prior year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Assessor audit — added to declaration; SS # 12-53 (f)
Current year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date.
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Prior year bills: Bill with interest from grand list original due date.
New bill to be mailed within 30 days from the date that the collector receives the c/c from the assessor.
Real estate
New construction pro-rate — SS # 12-53a (e)
Current year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Prior year bills: No reference to prior years.
Elderly benefit — taken away; SS # 12-129b; SS # 12-170aa
Current year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Prior year bills: No reference to prior years.
Adds to assessment (errors etc.) — SS # 12-57 & SS # 12-142
Current year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay, then interest calculated from due date you picked.
Prior year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date according to the law (note: you can mail the bill before the actual due date/mail date)
Taxpayer has 30 days to pay, then interest calculated from due date you picked.
Tax exempt pro-rate — SS # 12-81a
Current year bills: New bill to be mailed within 30 days from the date the collector receives the c/c from the assessor; you pick the due date which is the mail date.
Taxpayer has 30 days to pay from the due date you picked, then interest calculated from the due date you picked.
Prior year bills: No reference to prior years.
For all add-on bills follow this rule
Current year bills: Billing date (aka due date/mail date) needs to be within 30 days of c/c; example c/c received on 1/11/2018, we have to set a bill due date within 30 days of that and then charge interest from that set billed due date. It could be a due date of 2/1/2018 with a delinquent date 30 days later.
Prior year bills: Billing date (aka due date/mail date) needs to be within 30 days of c/c; example c/c received on 1/11/2018, we have to set a bill due date within 30 days of that and then charge interest from that set billed due date. It could be a due date of 2/1/2018 with a delinquent date 30 days later.
Exception: PP add due to an Assessor PP Declaration audit only — see above.
Additional notes from the reference
Where the statutes make no reference, CTx policy is: Bill to be mailed within 30 days from the date that the collector receives the c/c from the Assessor.
Please review 12-146: Tax, when delinquent; interest. Also review 12-142: Installments; due date.
If you have any questions you should always check with your town attorney for their interpretation of the law.