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COVID-19 Property Tax Relief Programs

On April 1, 2020 Governor Lamont signed Executive Order 7-S, which established two programs aimed at providing temporary tax relief to taxpayers.  Municipalities are required to enact one or both of the following programs.

1. Tax Deferment Program
2. Interest Rate Reduction Program

On April 6th, 2020 the West Hartford Town Council unanimously adopted a resolution to offer both tax relief programs to its taxpayers.

Tax Deferment Program - Available by online application for eligible taxpayers; Applications due no later than July 1, 2020

The effect of this program is the equivalent of an extended grace period.  The due date of the tax bill is still July 1, 2020.  Instead of the last day to pay being August 3, 2020, the last day to pay will be extended to October 1, 2020.  All taxpayers approved for the Tax Deferment Program must make payment no later than October 1st, or interest will be charged at the statutory rate of 1.5% per month retroactive to July 1, 2020.

West Hartford is offering this program to “eligible taxpayers,” defined by the State Office of Policy and Management (OPM) as follows:

For Residents: Resident has suffered a reduction in income of at least 20% due to COVID-19 and since March 10, 2020 has been either:

  • Furloughed without pay
  • Work hours significantly reduced
  • Unemployed 

The program was extended by the West Hartford Town Council on May 12, 2020 to any resident who (1) is age fifty nine and a half or older as of June 30, 2020 and (2) has suffered at least a twenty percent reduction in household income not related to wages or employment.

Click here for application, due by July 1, 2020

For Business/Non-Profit:

  •  Revenue expected to decrease at least 30% in the March to June 2020 period versus March to June 2019 period.

Click here for application, due by July 1, 2020

Landlord Eligibility Under the Deferment Program:

In order for landlords (or any taxpayer that rents or leases property to tenants or lessees) to be eligible for the Deferment Program, they must provide the Tax Collector with documentation that either the parcel has or will suffer significant income decline, or that commensurate forbearance has been offered to their tenants or lessees.

Commensurate forbearance means (1) a deferral of 25% of rent for ninety (90) days after its due date; (2) a deferral of one month’s rent to be paid over the ninety (90) day period; or (3) forbearance substantially similar to (1) or (2) as determined by the Tax Collector.  The landlord must provide documentation evidencing proof that the tenants or lessees have received forbearance or that the landlord has actively offered forbearance to the tenants or lessees.

Click here for application, due by July 1, 2020

Interest Rate Reduction Program

There is no application or eligibility requirements (except for landlords-see below) for the Interest Rate Reduction Program.  This program provides for a reduced interest rate for a period of 3 months on the following:

1. Delinquent tax bills as of April 1, 2020 and through June 30, 2020

Interest on delinquent tax bills has been reduced to .25% per month for the months of April, May and June for any payment made during this time period. 

If payment is made after June 30, 2020, interest will be restored to the statutory rate of 1.5% per month, retroactive to April 1, 2020.

2. Tax Bills due July 1, 2020

The last day to pay without interest will still be August 3, 2020.  However, for any payment made between August 4 and September 30, interest will be charged at .25% per month as opposed to the statutory rate of 1.5% per month.  Please note that for any payment made after the grace period, interest is charged retroactive to July 1.  Therefore, on August 4th interest is charged at .25% for July and .25% for August, for a total charge of .5% in August.

If payment is made after October 1, 2020, interest will be restored to the statutory rate of 1.5% per month, retroactive to July 1, 2020. 

Landlord Eligibility under the Interest Rate Reduction Program

No formal application is required.  However, similar to the Tax Deferment Program, In order for landlords (or any taxpayer that rents or leases property to tenants or lessees) to be eligible they must provide the Tax Collector with documentation that commensurate forbearance has been offered to their tenants.

Commensurate forbearance means (1) a deferral of 25% of rent for ninety (90) days after its due date; (2) a deferral of one month’s rent to be paid over the ninety (90) day period; or (3) forbearance substantially similar to (1) or (2) as determined by the Tax Collector.  The landlord must provide documentation evidencing proof that the tenants or lessees have received forbearance or that the landlord has actively offered forbearance to the tenants or lessees upon their request.

Documentation can be provided via email to westhartfordtax@westhartfordct.gov. Please include the words “LOW INTEREST” as well as the property location in the subject line of the email.

Escrow Payments

Escrow agents are still expected to remit tax payments on behalf of their customers according to the regular timetable, that is, by August 3rd.