Questions & Answers

Which property tax bills qualify for the Property Tax Credit

You may take a credit against your 2021 Connecticut income tax liability for qualifying property tax payments you made on your primary residence to a Connecticut political subdivision.

Generally, property tax bills that were due and paid during 2021 qualify for this credit. This includes any installment payments you made during 2021 that were due in 2021 and any installments you prepaid during 2021 due in 2022. Supplemental property tax bills that were due during 2021 or 2022 also qualify if paid during 2021. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit.

Taxpayers who file a joint Connecticut income tax return may include property tax bills for which each spouse is individually or jointly liable.

If you do not receive a billing statement in January 2022, contact your leasing company for the appropriate property tax information.

Example 1: Lisa received a property tax bill for her home listed on her town's October 1, 2019, grand list. The bill was payable in two installments, July 1, 2020, and January 1, 2021. If Lisa paid the January 1, 2021, installment on January 1, 2021, she is eligible to claim it on her 2021 income tax return. If she prepaid it during 2020, she is not eligible to take a credit for it on her 2021 return, but she may have been eligible to take a credit for it on her 2020 return.

Example 2: Mary received a property tax bill for her home listed on her town's October 1, 2020, grand list. The bill was payable in two installments, July 1, 2021, and January 1, 2022. Mary is eligible to take a credit for both installments on her 2021 income tax return if she paid both installments during 2021. If Mary waited until January 1, 2022, to pay her second installment, she is not eligible to take a credit on her 2021 return for this installment, but she may be eligible to take a credit for it on her 2022 return.

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