A MESSAGE FROM THE OFFICE OF THE TAX COLLECTOR
There is a lot of confusion with regard to recent federal legislation that has precipitated many requests to prepay 2018 property taxes in calendar year 2017. You may pay the 2nd installment of you real estate taxes on the bill you received in July, 2017 and your Supplemental Motor Vehicle taxes before December 31, 2017 in order to deduct them from your 2017 federal tax return even though the bill states that the payment is due January 1, 2018, payable through February 1, 2018. As long as payment is postmarked by December 31st if mailed, in person during normal office hours before December 31st or paid online before 8pm on December 31st, it will be posted in calendar year 2017. If you escrow your taxes with your bank, you will need to check with them to determine if they are planning to pay your 2nd installment before December 31st.
However, according to CT State Statutes 12-130 and 12-132 you may NOT prepay taxes on your 2018 property or motor vehicles that will be billed in July, 2018.