Tax payments must be received or US Postal Service postmarked by August 1 (first installment) or February 1 (second installment) to avoid the accrual of interest. If a payment is received and is postmarked after August 1, it will immediately be subject to 3% interest (1.5% for the months of July, August). Interest will then continue to accrue at a rate of 1.5% per month (18% annually) and you will be billed for the balance due. The same would be true with the second payment of real estate and personal property along with the Motor Vehicle Supplemental taxes if received or postmarked after February 1. The interest will be added back to January and 3% interest will be added immediately on February 2.
When taxes are not paid in full for each installment by the last day to pay, by state law, it becomes the duty of the collector to proceed with collection enforcement measures, as prescribed by state statute. It is important to note that failure to receive a bill for any reason will not invalidate the tax and/or the interest penalty per CT State Statute Sec. 12-130.
Real Estate: In accordance with Sec. 12-173 liens will be placed on all outstanding real estate taxes. These liens will be placed on the City of Bristol Land Records once they become delinquent. Delinquent real estate taxes are also subject to further collection methods including foreclosure.
Motor Vehicle: All delinquent motor vehicle taxes will be reported to DMV; this will hold you up from registering or renewing and all taxes in your name must be paid in full before being electronically released during the nightly reporting. THERE WILL BE NO IMMEDIATE RELEASES. Unpaid motor vehicle taxes will also be reported to a collection agency.
Personal Property (Business): UCC Liens will be filed with the Secretary of State on all unpaid personal property taxes and will be reported to a collection agency.
Building permits and health licenses and permits may be denied or revoked if taxes are not current.