You may take credit against your 2021 Connecticut income tax liability for qualifying property tax payments you made on your primary residence, privately owned or leased motor vehicle, or both, to a Connecticut political subdivision. Generally, property tax bills due and paid during 2021 qualify for this credit. This includes any installment payments you made during 2021 that were due in 2021 and any installments you prepaid during 2021 due in 2022. Supplemental property tax bills that were due during 2021 or 2022 also qualify if paid during 2021. However, the late payment of any property tax bills or the payment of any interest, fees, or charges related to the property tax bill do not qualify for the credit.
Taxpayers who file a joint Connecticut income tax return may include property tax bills for which each spouse is individually or jointly liable.
You may take credit for a leased motor vehicle if you had a written lease agreement for a term of more than one year, and the property tax became due and was paid during 2021 (either by the leasing company or by you). Refer to your January 2022 billing statement from the leasing company to determine the amount of property taxes that may be eligible for the credit. Your statement will either indicate the amount of property taxes paid on your leased motor vehicle or provide you with a toll‑free number you may call to obtain the necessary information. If you do not receive a billing statement in January 2022, contact your leasing company for the appropriate property tax information.