Important Tax Information

Finance and Revenue Collection
Tax Collection Information


Real Estate Taxes

Real estate taxes are assessed on all real property owned in the City of Middletown. The Tax Assessor assesses real estate and taxes are computed and collected by the Tax Collector. Taxes are computed for the full fiscal year, which runs July 1 through June 30 of the following year, but are due in two installments (July 1st and January 1st).  Each fire district sets the fire district mill rates. The City Fire District tax is added to the Real Estate Tax bill and is included in the total due. The South Fire District and Westfield Fire District both bill and collect separately.

All real estate taxes not paid on or before the first business day of the month following the due date are subject to interest at the rate of 1½% per month (18% per year) from the due date, on the unpaid balance of the installment due. If a taxpayer does not receive a bill, they should contact the tax collector to get a copy. Failure to receive a tax bill does not invalidate the tax or the interest. There is not a charge for copies of tax bills.

Banks and mortgage companies pay real estate taxes for property owners that escrow with them. Each year the banks and mortgage companies must request tax bills from the Tax Collector’s office for bills for which they have an escrow account. The Tax Collector’s office does not know which bank to send the tax bill to unless the bank notifies them. Individuals that receive a bill that are to be paid by a bank or mortgage company should put their account on the bill and forward it to their bank or mortgage company.

Property owners receive bills with the record owner as of the October 1 Grand List date. By law, this owner’s name must remain on the bill until the next assessment date. We add new owners names as they become available to us.

If you pay off your mortgage, please notify our office so we may update our records.

Motor Vehicle Taxes

Motor vehicle taxes due on July 1 are for registered motor vehicles as of October 1. The tax bill covers the period of October 1 through September 30.

Motor vehicle taxes under $100.00 are due in full, in one installment, on July 1. Motor vehicle taxes over $100.00 are payable in two equal installments on July 1 and January 1. In addition to the city tax, each and every motor vehicle is subject to a fire district tax. The City Fire District tax is added to the motor vehicle tax bill and is included in the total due. The South Fire District and Westfield Fire District both bill and collect separately.

All motor vehicle taxes not paid on or before the first business day of the month following the due date are subject to interest at the rate of 1½% per month (18% per year) from the due date, on the unpaid balance of the installment due. If a taxpayer does not receive a bill, they should contact the tax collector to get a copy. Failure to receive a tax bill does NOT invalidate the tax or the interest. There is not a charge for copies of tax bills.

All information concerning motor vehicle taxes is based on how a motor vehicle was registered as of October 1. If you moved out of Middletown prior to October 1, but did not change the address on your motor vehicle registration, your bill was mailed to the address on the registration that the Department of Motor Vehicles had as of October 1. Changing the address on your motor vehicle driver’s license does not change the address on your registration. You must do this separately. Also, in order to cancel a registration you must notify the Department of Motor Vehicles either in writing or by turning in your plate at your local Department of Motor Vehicles branch.

The Department of Motor Vehicles DOES NOT notify us when you no longer have a motor vehicle. It is your responsibility to notify the Assessor if you no longer own a motor vehicle. Please contact the Assessors Office for further information.

If car taxes have not been paid, your name has been reported to the Department of Motor Vehicles for having delinquent motor vehicle taxes. ALL outstanding motor vehicle taxes in your name must be paid by cash, bank check or money order to receive a clearance to register a car. If you pay your delinquent motor vehicle taxes with a personal or business check, you must wait fourteen (14) days from the date that we deposit your check before we will issue a clearance.

If you receive a tax bill for a car that you no longer own, and you have not transferred the registration to another car, you may be eligible to have your bill pro-rated. Please contact the Assessors Office for further information.

All municipal taxes are collectable for 15 years from the original due date of the tax. Interest will accrue for the full period of time that a tax is delinquent and may not be waived by the tax staff, the tax collector or any other municipal official. ALL UNPAID BALANCES REMAIN IN THE COMPUTER SYSTEM FOR 15 YEARS.

Supplemental Motor Vehicle Taxes

Supplemental Motor Vehicle taxes are on cars newly registered after October 1 but before July 31. The bill becomes due and payable the following January 1.

Supplemental Motor Vehicle taxes are prorated from the month the vehicle is first registered. If you transferred your plates from a car that you paid taxes on in July, you will receive a credit on the Supplemental Tax bill for the portion of the year that you did not own your old vehicle. The City Fire District tax is added to the Supplemental Tax bill and is included in the total due. The South Fire District and Westfield Fire District both bill and collect separately.

All supplemental motor vehicle taxes not paid on or before the first business day of the month following the due date are subject to interest at the rate of 1½% per month (18% per year) from the due date, on the unpaid balance of the installment due. If a taxpayer does not receive a bill, they should contact the tax collector to get a copy. Failure to receive a tax bill does NOT invalidate the tax or the interest. There is not a charge for copies of tax bills.

Personal Property Taxes

Personal Property taxes are primarily for the furniture, fixtures and equipment in business in the City of Middletown, but they may also include unregistered motor vehicles. Personal Property assessed on the October 1 Grand List is taxed, due and payable on July 1 and January 1, providing the total City tax is over $100.00. The City Fire District tax is added to the Personal Property Tax bill and is included in the total due. The South Fire District and Westfield Fire District both bill and collect separately.

All personal property taxes not paid on or before the first business day of the month following the due date are subject to interest at the rate of 1½% per month (18% per year) from the due date, on the unpaid balance of the installment due. If a taxpayer does not receive a bill, they should contact the tax collector to get a copy. Failure to receive a tax bill does NOT invalidate the tax or the interest. There is not a charge for copies of tax bills.

Personal property taxes are not pro-rated if a business closes or is sold. The tax is for what was assessed on October 1.