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• Municipal Tax Assessors and Tax Collectors are bound by the Connecticut General State Statutes.  The statutes that apply to tax assessing and collecting can be found in Volume 4, Section 12 of the State Statutes.
• By state law, municipal property taxes are an ad valorum tax.  This means that the taxes are based upon the value of the property.  Currently, state statutes require Assessors to assess property at 70% of the market value.  Real Estate is assessed at 70% of the market value as of the last state-mandated town wide revaluation.  Cromwell’s last revaluation took effect for the October 1, 2007 Grand List. 
• An important factor that determines your tax bill is the Town and Board of Education budget.  Each year, a Town Meeting and referendum is held where you have the opportunity to vote for the Town Budget- this includes the General Government budget, which pays for police, public works, the library, park and recreations, elderly services and municipal offices; the Board of Education budget, and the Bonded Debt budget, which covers large expenditures voted on and approved by townspeople.   All of these expenditures are voted on at a Town Meeting, or by referendum.  Once the budget is passed by the townspeople, the Board of Finance computes the mill rate. 
• The Board of Finance computes the mill rate by using the Grand List total value (this information is discovered, listed and valued by the Assessor), and the amount needed to run the Town (General Government, Bonded Debt and Board of Education budget). They apply a collection rate factor, determine the amount of non-tax revenue, fund balance transfers, if any, and set the new mill rate.
• A mill rate represents 1/1000th of a dollar. 
• An accurate Grand List, in which each person is fairly assessed at 70% of the market value, and diligent tax collection by the Tax Office helps everyone in town, by keeping the Grand List stable and managing the budget.  When the tax office collects more than the 98.75% budgeted, a surplus is created.  This surplus is used to offset spending in the next fiscal year and lowers the mill rate.
• A person who has been under-assessed for many years or a person who does not pay their taxes in the year they are due hurts everyone in the town.  Assessors and Tax Collectors who do their jobs well can help the Town immeasurably.  When every taxpayer pays his or her fair share, everyone wins. 
• It is important to remember that municipalities, unlike private businesses, must be run with utter transparency.  The Assessor’s Office and Tax Office must treat every taxpayer fairly and equitably. The offices are open to the public Monday through Friday, 8:30 until 4:00.  The office staff is available to answer any questions you may have about your assessment or tax bill.