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States › Connecticut › Tax Sale Summary

There are 8 Counties in Connecticut and it became the 5th state on January 9, 1788. The state motto is "He Who Transplanted Still Sustains". Since there is no form of county government, the municipal tax collector handles delinquent real estate property tax sales.

Connecticut offers tax deeds with a 1 year right of redemption. The original owner may redeem by paying the purchase price plus interest at the rate of 18% per annum.

Summary: (c) At the time and place stated in such notices, or, if such sale is adjourned, at the time and place specified at the time of adjournment as aforesaid, such collector (1) may sell at public auction to the highest bidder all of said real property, to pay the taxes with the interest, fees and other charges allowed by law, including, but not limited to, those charges set forth in section 12-140, or (2) may sell all of said real property to his municipality if there has been no bidder or the amount bid is insufficient to pay the amount due. (Sec. 12-157).

Law: General Statutes of Connecticut, Title 12, Chapter 204 (Local Levy and Collection of Taxes) and Chapter 205 (Municipal Tax Liens).

Contact: Local Tax Collector (Sec. 12-155).

Interest Rate: 18% per annum for such sale occurring on or after July 1, 1982 (Sec. 12-157 f).

Auction Type: Tax Deed Redeemable, within two weeks after such sale, the collector shall execute a deed thereof to the purchaser or to the municipality conducting the sale and shall lodge the same in the office of the town clerk of such town, where it shall remain unrecorded six months one year from the date of such sale (Sec. 12-157).

Bidding Procedure: Bidder raises the amount above the minimum he will pay (Sec. 12-157).

Costs: Statutory fees include a $4 tax collector fee for sale and a $6 fee for deed (Sec. 12-140).

Redemption Period: Not later than six months one year after the date of the sale or within sixty days if the property was abandoned or meets other conditions established by ordinance adopted by the legislative body of the town, if the delinquent taxpayer, mortgagee, lienholder or other record encumbrancer whose interest in the property will be affected by such sale, pays or tenders to the collector, the amount of taxes, interest and charges which were due and owing at the time of the sale together with interest on the total purchase price paid by the purchaser at the rate of eighteen per cent per annum from the date of such sale, such deed, executed pursuant to subsection (e) of this section, shall be delivered to the collector by the town clerk for cancellation and the collector shall provide a certificate of satisfaction to the person paying or tendering the money who, if not the person whose primary duty it was to pay the tax or taxes, shall have a claim against the person whose primary duty it was to pay such tax or taxes for the amount so paid, and may add the same to any claim for which he has security upon the property sold, provided the certificate of satisfaction is recorded on the land records but the interests of other persons in the property shall not be affected. (Sec. 12-157 f)

If the delinquent taxpayer (or the mortgagee, lienholder, or other record encumbrancer whose interest in the property will be affected by the sale), pays or tenders the amount due, plus interest, not later than 6 months after the date of the sale, or within 60 days if the property was abandoned, the deed will be delivered back to the Collector for cancellation (Sec. 12-157).

History: P.A. 82-141 increased rate of interest applicable from date of sale to purchase when real estate previously sold for taxes by a municipality is purchased, as allowed, by the owner or other interested party within a period of one year following date of such sale for taxes, with rate of fifteen per cent per annum in effect for any such sale in period July 1, 1981 to June 30, 1982, inclusive, and eighteen per cent per annum for such sale occurring on or after July 1, 1982; P.A. 84-146 included a reference to posting of notice on a place other than a signpost; P.A. 95-228 divided the section into Subsecs., substantially revised existing provisions, and added provisions designated as Subsecs. (d), (f), (g) and (i), effective July 6, 1995, and applicable to tax sale notices posted, filed or published on and after said date; P.A. 96-180 amended Subsec. (b) to make technical grammatical changes, effective June 3, 1996; P.A. 97-139 amended Subsec. (f) by changing the time for redemption from one year to six months or sixty days for property that was abandoned or meets conditions established in a local ordinance and amended Subdiv. (1) of Subsec. (i) to authorize escrow amounts to pay costs on other property held by the taxpayer; P.A. 99-283 amended Subsec. (e) by replacing "one year" with "six months", effective June 29, 1999; P.A. 02-103 made technical changes in Subsecs. (f) and (g).

Deed Assigned at Foreclosure to: Purchaser at tax sale (Sec. 12-157).

Notes: You will need to contact the local municipal tax collectors for information on tax sales. The following website contains contact information for all municipal tax collectors http://www.opm.state.ct.us/igp/TAXCOLL/tax_coll.htm

Counties:

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