Lowest mill rate in CT: every town ranked and what it means for your tax bill

Last updated 2026-07-09

What is a mill rate and how does it determine your Connecticut property tax?

A mill rate is the tax you owe per $1,000 of assessed value. One mill equals $1 of tax for every $1,000 assessed. Home assessed at $300,000, town rate of 30, and you owe $9,000 a year before exemptions. That's the whole idea.

Connecticut law requires towns to assess real property at 70% of its estimated fair market value ^[1]. That 70% figure is your assessed value, and it's the number the mill rate multiplies against. A house worth $500,000 on the open market carries an assessed value of $350,000 under state statute.

The formula is short: (Assessed Value ÷ 1,000) × Mill Rate = Annual Tax. The town's legislative body sets the mill rate each year, usually by dividing the municipal budget by the total taxable grand list. Towns with big commercial tax bases or heavy state aid can set lower rates because more revenue sources spread across more property value.

Rates move every year. A town can hold the lowest mill rate in CT one year and slide down the list the next after a budget bump or a revaluation. Check the current year's rate with the town's assessor or tax collector, not last year's chart.

Which Connecticut towns have the lowest mill rates in 2024?

Salisbury has the lowest mill rate in Connecticut for 2024 at 11.0 mills, followed by Greenwich at 11.361. The lowest rates cluster in Litchfield County and coastal Fairfield County, where property values run high and grand lists run large. The Office of Policy and Management (OPM) publishes the rates for all 169 municipalities every year ^[2].

Here are the lowest mill rates in CT for 2024, lowest to highest, based on the OPM compilation for the fiscal year ending June 30, 2024 ^[2]:

Town	2024 Mill Rate	County
Salisbury	11.0	Litchfield
Greenwich	11.361	Fairfield
Warren	13.3	Litchfield
Cornwall	14.4	Litchfield
Roxbury	15.0	Litchfield
Washington	15.9	Litchfield
Kent	16.7	Litchfield
Canaan	16.9	Litchfield
Sharon	17.0	Litchfield
New Canaan	17.16	Fairfield
Darien	17.25	Fairfield
Westport	17.35	Fairfield

Verify any of these with the town's tax collector before you act on them, because some towns layer separate district mills (fire, beach, special service) on top of the base rate.

Salisbury's 11.0 rate means a homeowner with a $400,000 assessed value pays $4,400 a year before exemptions. The same assessed value in Hartford (74.29 mills) produces a $29,716 bill. That gap is why mill rate comparisons matter to anyone deciding where to buy in Connecticut.

What is the highest mill rate in CT and how does it compare?

Hartford carries the highest mill rate in Connecticut. For fiscal year 2024, Hartford's rate is 74.29 mills ^[2]. Waterbury is next at 60.21 mills, one of the highest-taxed cities in the state by rate. The gap between Salisbury and Hartford runs 63.29 mills.

The mill rate in Waterbury CT reflects a small taxable grand list relative to its budget, older housing with lower market values, and heavy poverty-related service costs. The Waterbury mill rate has run between 55 and 62 mills over the past five years, holding a spot in the state's top five.

For context, the statewide average mill rate for 2024 lands near 31 to 33 mills, depending on whether you weight by population or treat each town equally ^[2]. Anything above 45 mills is a heavy load by Connecticut standards.

City/Town	2024 Mill Rate	Approx. Annual Tax on $200k Assessed Value
Salisbury	11.0	$2,200
Greenwich	11.361	$2,272
New Canaan	17.16	$3,432
Statewide Average	~32	$6,400
Waterbury	60.21	$12,042
Hartford	74.29	$14,858

On a $200,000 assessed value, the difference between Salisbury and Hartford is $12,658 a year. That's not a rounding error. It's a car payment every month.

Why do wealthy towns have the lowest mill rates in Connecticut?

The link between wealth and low mill rates is real, but the mechanism matters. Rates aren't set low because a town is rich. They come out of one division: total budget over total assessed value of the grand list.

Greenwich runs an enormous grand list packed with high-value homes, luxury condos, and commercial holdings. Spread even a large town budget across that base and the rate comes out tiny ^[3]. Hartford's grand list is a fraction of Greenwich's, and a big share of Hartford's land is tax-exempt (hospitals, state property, nonprofits), which shrinks the taxable base and pushes the rate up to cover the same basic services.

State aid adds a layer. Connecticut's Education Cost Sharing formula sends more money to poorer districts, which partly offsets their high rates ^[9]. Even so, cities like Waterbury and Bridgeport run mill rates four to six times higher than Salisbury.

There's a self-reinforcing loop. Low rates pull in wealthy buyers, values rise, the grand list grows, and rates stay low. High rates cool demand, slow appreciation, and keep the grand list flat, which makes cutting the rate harder. The Lincoln Institute of Land Policy has documented the same cycle in distressed urban jurisdictions across the country ^[4].

Does a low mill rate mean you actually pay less in property taxes?

Not automatically. This is the single most misread part of Connecticut's property tax system.

Your bill rides on two numbers: assessed value and mill rate. Greenwich's 11.361 rate looks like a steal until you see that a modest Cape there might carry a $900,000 assessed value. That's a $10,225 bill, more than a Waterbury homeowner pays on a $200,000 assessed value at 60.21 mills ($12,042). Wait, read that again: the low-rate house costs less only because its base is smaller in this specific case. The rate is low. The base is huge.

Compare two similar houses in two towns where assessed values track real market values, and yes, the lower-rate town wins. The catch is that Connecticut towns revalue on different schedules (every five years is typical, some stretch longer) ^[1], so assessments across town lines often aren't directly comparable.

The practical lesson is short. Calculate the actual dollar bill, not the rate. Then check whether your own assessment is accurate. An inflated assessment in a low-rate town can cost you thousands more than a correct assessment in a slightly higher-rate town.

How often do Connecticut mill rates change and when are they set?

Mill rates are set once a year, after each municipality adopts its budget, usually in May or June for the fiscal year starting July 1 ^[5]. Most towns finalize the rate between May 15 and June 30. The final rates get certified to OPM, which publishes the statewide compilation.

The rate can swing hard in a revaluation year. When a town finishes a state-mandated revaluation and assessed values jump across the board, it's supposed to drop the mill rate so the average taxpayer doesn't take a windfall increase. In practice, towns often cut the rate some, but not proportionally, and total collections rise. Connecticut law does not forbid this.

State statute requires municipalities to revalue real property at least once every five years ^[1]. Some towns have stretched that to seven or nine years before the state stepped in. OPM tracks compliance and can order assessors to finish overdue revaluations.

For anyone watching mill rates CT-wide, OPM posts the annual compilation each year ^[2]. It lists every town's base rate plus any fire district, special service district, or beach association mills that layer on top. Those extra districts are easy to miss and can add 1 to 5 mills to your effective rate.

How do Connecticut mill rates compare to other states?

Connecticut ranks among the highest-taxed states by effective property tax rate. The Lincoln Institute of Land Policy's 50-state survey puts Connecticut's effective rate on owner-occupied housing near 1.63% in recent years, inside the top ten nationally ^[4]. The Tax Foundation's state property tax data places Connecticut in the same tier ^[10].

A 1.63% effective rate works out to roughly 23 mills on a home assessed at 70% of market value, or about 16 mills if assessments ran at 100% of market value. The statewide average sits above 23 mills on assessed value, which confirms the burden.

New Jersey (around 2.2%) and Illinois (around 1.9%) rank higher. New Hampshire and Texas also carry heavy rates without an income tax to offset them. Against Alabama (0.4%), Hawaii (0.27%), or Wyoming (0.57%), Connecticut homeowners pay two to five times more as a share of home value ^[4].

Inside the state, the spread between Salisbury and Hartford (roughly 11 vs. 74 mills) is wider than the gap between Connecticut's average and most other states. The real inequality here is internal, not external.

What is the mill rate in Waterbury CT and why is it so high?

The mill rate in Waterbury CT for fiscal year 2024 is 60.21 mills ^[2]. That's the combined city rate. Waterbury doesn't run separate fire district mills the way some smaller towns do, so 60.21 is effectively the all-in rate for most properties ^[8].

Three structural problems compounded over decades. First, the grand list is small for a city this size, because large portions of Waterbury sit under tax-exempt entities: St. Mary's Hospital, a university campus, and heavy amounts of public housing and municipal land. Second, service costs run high, driven by poverty, aging infrastructure, and a school system serving a high-need population. Third, commercial and industrial development has been slow, so the tax base never diversified.

The Waterbury mill rate has run from about 55 to 62 mills over the past decade, creeping up most years. On a house assessed at $150,000 (roughly a $214,000 market value), the bill at 60.21 mills is $9,032 before exemptions.

Waterbury does offer exemptions that trim the effective burden. The homeowner's exemption under CGS Section 12-81f cuts assessed value by $1,000 for owner-occupants who apply, and veterans, elderly, and disabled residents may qualify for more relief ^[6].

How do you appeal a property tax assessment in Connecticut?

A low mill rate helps only if your assessed value is right. Overvalue the property and you overpay, whether the rate is 15 mills or 60. The fix is the appeal process, and it's free to file.

Connecticut runs two stages. First, you file with the town's Board of Assessment Appeals (BAA). The deadline for most towns is February 20 of the year following the October 1 grand list date ^[7]. To appeal a 2024 grand list assessment (October 1, 2024), you file with the BAA by February 20, 2025. Some towns push the date if February 20 lands on a weekend.

You appear before the BAA (hearings usually run March through April), present evidence of your property's correct value, and the board votes. Lose or come up short, and you can appeal to Superior Court within two months of the BAA decision under CGS Section 12-117a ^[7].

The strongest evidence is recent comparable sales of similar homes in your town. Aim for sales within six months of the grand list date, similar square footage, condition, and neighborhood. The assessor's own sales analysis is public record and a solid starting point.

If you'd rather handle this yourself than hand a contingency firm 30 to 50% of your savings, the DIY path works. The TaxFightBack appeal kit walks through pulling comps, filling out the BAA form, and presenting your case without a lawyer or an agent.

Remember the 70% rule. Your target is to show that 70% of your property's real market value is lower than what the town has on file. If comps put your market value at $400,000 and the assessor has it at $480,000, the assessed values should read $280,000 and $336,000. That $56,000 gap at 32 mills saves $1,792 a year, every year until the next revaluation.

What exemptions can lower your effective mill rate in Connecticut?

Exemptions cut your assessed value before the mill rate touches it, which lowers your bill without changing the town's published rate. Connecticut offers several, and they're free to claim.

The basic homeowner's exemption under CGS Section 12-81f drops assessed value by $1,000 for any owner-occupant. Small, but free money if you file ^[6].

The elderly and totally disabled relief program under CGS Section 12-129n gives a reduction of $3,000 to $6,000 in assessed value (or a tax credit, depending on income) for residents 65 and older or totally disabled, with household income under set thresholds. Each municipality sets its own income limits but must meet state minimums ^[6].

Veterans get a $1,500 reduction in assessed value under CGS Section 12-81(19), or $3,000 with a service-connected disability ^[6].

Some towns run local option programs that go past the state minimums. Greenwich, for example, has a senior tax relief program tied to household income limits. Check your town assessor's page for what's local.

Most exemptions must be filed annually, or at least established by a deadline, often between February 1 and May 15 depending on the program. Miss it and you wait a year. If you've never applied for one you qualify for, that's the easiest money in the appeal world.

How do you find the current mill rate for your Connecticut town?

The most reliable source is the Connecticut OPM annual mill rate publication ^[2]. OPM posts it each year, usually by late summer, covering all 169 municipalities plus special taxing districts.

Your town assessor's website shows the current rate too, though not every town site updates promptly. The tax collector's office is the authority for the rate that actually prints on your bill.

Comparing towns for a purchase? Start with the OPM table, then look at each town's revaluation schedule. A town that revalued in 2020 at 20 mills can be cheaper than a town that revalued in 2015 at 18 mills, because the older assessments likely sit further below current market values.

Some private data services compile Connecticut mill rates into search tools, but they can lag the official publication by months. Use OPM or your town directly for anything you'll spend money on.

Can moving to a low mill rate town save you money on property taxes?

Sometimes a lot, sometimes not at all. It hangs on what you're comparing.

Choose between two towns where a similar home sells for the same price, and the lower-rate town almost always produces the lower bill. That part is clean.

The complication is that the market often prices the tax advantage into home values. Greenwich and New Canaan homes cost far more than comparable Waterbury homes partly because of the low rate. You save on annual taxes and pay more upfront. Finance the purchase and that upfront cost carries an interest burden that offsets some or all of the tax savings.

For cash buyers or long-term owners, the lower annual burden compounds into real money. Over 20 years, the difference between a 15 mill town and a 35 mill town on a $300,000 assessed value is $120,000 in cumulative taxes ($4,500 vs. $10,500 a year). That's serious.

For buyers chasing affordability now, the distressed cities with high rates often have home prices low enough that the actual dollar bill matches or beats the bill in a wealthy town with a low rate and a massive assessed value. Run the numbers on the specific properties you're weighing. Nothing else settles it.

Frequently asked questions

What is the lowest mill rate in Connecticut for 2024?

Salisbury has the lowest mill rate in Connecticut for 2024 at 11.0 mills, per the OPM annual mill rate compilation. Greenwich is second at 11.361 mills. Both sit in the 10 to 12 mill range against a statewide average near 32 mills. These rates apply to assessed values, which state law sets at 70% of fair market value.

What is the mill rate in Waterbury CT for 2024?

The mill rate in Waterbury CT for fiscal year 2024 is 60.21 mills, among the highest city rates in Connecticut. On a home with a $150,000 assessed value, the annual bill at that rate is about $9,032 before exemptions. The Waterbury mill rate has run from roughly 55 to 62 mills over the past decade.

How do Connecticut mill rates compare to the national average?

Connecticut's effective property tax rate on owner-occupied housing is about 1.63%, ranking in the top ten nationally per the Lincoln Institute of Land Policy. That's well above the national median effective rate near 0.9 to 1.0%. Only New Jersey, Illinois, and a few others rank higher. Within Connecticut, town rates run from about 11 to 74 mills, a wider internal spread than most states show.

What is the statewide average mill rate in Connecticut?

The unweighted average across Connecticut's 169 municipalities is roughly 31 to 33 mills for fiscal year 2024, based on the OPM compilation. Weighted by population or grand list size, the average runs higher because distressed cities with large populations carry the top rates. The median town rate lands closer to 28 to 30 mills.

How do I calculate my Connecticut property tax bill from the mill rate?

Multiply your assessed value by the mill rate, then divide by 1,000. Example: assessed value of $280,000 times a mill rate of 25 equals a $7,000 annual bill. Connecticut sets assessed value at 70% of fair market value by statute, so a $400,000 market value gives a $280,000 assessed value. Check your assessor's records to confirm the value they actually have on file.

How often do Connecticut towns change their mill rate?

Rates are set every year by each municipality's legislative body after the annual budget is adopted, usually between May and late June for the fiscal year starting July 1. The rate can shift sharply in revaluation years, when assessed values update across the town. Revaluations are required at least every five years under state statute. OPM publishes the finalized rates annually.

What is the deadline to appeal a property tax assessment in Connecticut?

The deadline to file with your town's Board of Assessment Appeals is February 20 of the year following the October 1 grand list date, under Connecticut General Statutes. For the 2024 grand list (October 1, 2024), the BAA filing deadline is February 20, 2025. Miss the BAA deadline and your only remaining option is Superior Court, which has its own filing window after the BAA process ends.

Do Connecticut towns with low mill rates ever have higher actual tax bills than high-mill-rate towns?

Yes. Greenwich runs an 11.361 mill rate but very high property values, so assessed values are enormous. A modest Greenwich home assessed at $900,000 carries a $10,224 bill. Reaching that same dollar bill in Waterbury at 60.21 mills takes only a $169,900 assessed value. Rates and actual bills diverge widely because the assessed value side of the equation counts just as much as the rate.

Which county in Connecticut has the lowest average mill rates?

Litchfield County holds the lowest average mill rates among Connecticut's eight counties. Salisbury (11.0), Warren (13.3), Cornwall (14.4), and Roxbury (15.0) all sit in Litchfield County. Fairfield County's coastal towns, especially Greenwich, Darien, and New Canaan, also rank near the bottom of the statewide list. Both counties run high-value grand lists relative to their municipal budgets.

What exemptions can reduce my property tax bill in Connecticut?

Several. The basic homeowner exemption cuts assessed value by $1,000 for owner-occupants. Veterans get a $1,500 reduction, or $3,000 with a service-connected disability. Residents 65 and older and totally disabled residents qualify for $3,000 to $6,000 reductions under the elderly and disabled program, subject to income limits. Many towns also run local option programs that exceed state minimums. Deadlines vary by program and town.

Can I appeal my assessment even if I live in a low mill rate town?

Yes. The right to appeal exists statewide regardless of mill rate. If your assessed value runs higher than 70% of your property's true market value, you have grounds. Even in a low-rate town like Greenwich or New Canaan, an inflated assessment on a million-dollar home creates a real overcharge. File with your town's Board of Assessment Appeals by February 20 following the October 1 grand list date.

Where does Connecticut publish official mill rates for all towns?

The Connecticut Office of Policy and Management publishes the official annual mill rate compilation for all 169 municipalities on the OPM website under the property tax section. It includes each town's base rate plus any special district rates. This is the authoritative source. Third-party aggregators sometimes lag by months or carry errors.

Does a low mill rate town automatically have better schools?

Not necessarily, though there's correlation. Low-rate towns tend to have high property values and strong local tax revenue per pupil. Connecticut's Education Cost Sharing grants send more state aid to poorer districts, so some high-rate cities spend more per pupil once state and federal aid combine. Mill rate alone tells you nothing about school quality. You need per-pupil spending and performance data separately.

Sources

1. Connecticut General Statutes Section 12-62a and Section 12-62, published on the Connecticut General Assembly site: Connecticut law requires towns to assess real property at 70% of estimated fair market value and revalue at least once every five years.
2. Connecticut Office of Policy and Management, Mill Rates for Fiscal Year 2023-2024: OPM publishes annual mill rates for all 169 Connecticut municipalities; Salisbury 11.0, Greenwich 11.361, Waterbury 60.21, Hartford 74.29 for FY2024.
3. Town of Greenwich Assessor's Office, Grand List Overview: Greenwich maintains one of the largest municipal grand lists in Connecticut, supporting its low mill rate.
4. Lincoln Institute of Land Policy, 50-State Property Tax Comparison Study: Connecticut's effective property tax rate on owner-occupied housing is approximately 1.63%, placing it in the top ten nationally; the study documents self-reinforcing cycles in high-rate urban jurisdictions.
5. Connecticut Office of Policy and Management, mill rate setting and municipal budget guidance: Mill rates are set annually after municipal budget adoption, typically between May and June for the fiscal year beginning July 1.
6. Connecticut General Statutes Sections 12-81, 12-81f, 12-129n, Connecticut OPM Property Tax Relief Programs: State law provides homeowner, veteran, elderly, and disabled property tax exemptions with specific assessed value reductions and income thresholds.
7. Connecticut General Statutes Section 12-117a and Board of Assessment Appeals procedure, Connecticut Judicial Branch: The deadline to file a BAA appeal is February 20 of the year following the October 1 grand list date; Superior Court appeal is available within two months of a BAA decision.
8. City of Waterbury Tax Assessor, Mill Rate and Grand List Information: Waterbury's municipal mill rate and grand list data confirm the 60.21 mill rate for FY2024 and the structure of the city's tax base.
9. Connecticut OPM, Education Cost Sharing Grant Program Overview: Connecticut's ECS formula directs more state aid to poorer districts, partially offsetting their high mill rates.
10. Tax Foundation, Property Taxes by State 2024: Comparative effective property tax rates by state, confirming Connecticut's position in the top ten nationally.