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Property Tax prepayments; Warming Centers; Assistance with Winter Heating Costs
Sharing news from the Connecticut Office of Policy and Management with the caveat  that OPM is in no position to offer an opinion as to the federal tax treatment of property tax payments made in December 2017 to Connecticut local government.

State government has received numerous inquiries regarding prepayment of local property taxes in order to preserve the federal income tax deduction (the SALT deduction) that becomes capped in income year 2018.

Connecticut has a uniform July-June fiscal year, all communities have laid a tax for the year that ends June 30, 2018, but none have done so for the following year which begins in more than six months.

Several sections of Chapter 204 of the Connecticut General Statutes pertain to the timing and legal basis for property tax payments. In Connecticut, Rate Bills are signed and Tax Warrants are issued following the laying of a tax, in accordance with Section 12-130 of the Connecticut General Statutes. This typically occurs in the spring for the fiscal year that begins July 1, and includes the entire fiscal year’s taxes, including a second-half payment that would not normally be due until January 1. Prepayment of the January half of Connecticut property tax bills in December appears to be a lawful way to take advantage of the expiring deduction. Similarly, prepayment of supplemental motor vehicle tax bills that are legally due now may also be a lawful way to increase the SALT deduction on 2017 federal taxes.


To find a warming center in the local area, call 211


For help with your Winter Heating Costs, call TEAM at 203-736-5420

Town of Beacon Falls, 10 Maple Ave, Beacon Falls, CT 06403     Phone: (203) 729-4340   Hours      Disclaimer      Virtual Towns & Schools