Failure to Get a Tax Bill Does Not Forgive Interest Accrual

I have been greeted by Taxpayers at the Orange Tax Window claiming they never got a bill and therefore should not be charged interest for paying a tax bill late. At first glance one may think that's reasonable. However, tax bills are mailed and things can happen to them. How is the Town Tax Collector to know the difference between an actual issue and someone making the assertion to avoid paying interest? Well fortunately for the Tax Collector, the state legislature has already taken this decision away from him. CGS 12-142 makes it clear that whether or not you have received a bill is not relevant to the issue. As a matter of law, the Town tax installments are due and payable as of 1 July of every year with a one-month grace period. Specifically, the tax liability is not dependent on whether or not a tax bill was received by the taxpayer. Since the taxpayer should know that they have to pay town taxes every year, a failure to receive a tax bill does not relieve the taxpayer of the obligation to call on the Tax Office to determine their liability during this time period every year. Since the taxpayer should know taxes are owed every year, it is incumbent upon the Taxpayer to inquire about taxes owed if they do not receive a bill by July 1st. This means that the Taxpayer receives no accommodation for paying a tax bill late (regardless of the reason) and will owe any interest that is due at a rate of 1.5% per month back to the original due date. Before you argue this is not fair, please be advised that this was adjudicated in the Connecticut courts in 1862 in the case of Goddard vs The Town of Seymour (CONN. 304) so is well established law and the Tax Collector must assess and collect interest on late payments. So please do not ask for an interest waiver on late payments, the answer is always the same, "No". Thomas P Hurley Collector of Taxes