Special District Tax

A special district tax is a tax levied by an association to cover expenses related to the administration of that association. It is usually, but not always, determined by multiplying the assessment by a special mil rate designated for that association. It can also be a flat fee.

Any special district tax levied is in addition to taxes levied by the municipality.

Per CT general Statute 7-326, these taxes are permitted to the cover the expenses incurred by the following functions:

1. Extinguish fires.
2. Light streets.
3. Plant and care for shade and ornamental trees.
4. Construct and maintain roads, sidewalks, crosswalks, drains, and sewers.
5. Appoint and employ watchmen or police officers.
6. Acquire, construct, maintain, and regulate the use of recreational facilities.
7. Plan, lay out, acquire, construct, reconstruct, repair, maintain, supervise, and manage a flood prevention, climate resilience, and erosion control system.
8. Plan, lay out, acquire, construct, maintain, operate, and regulate the use of a community water system.
9. Collect garbage, ashes, and all other refuse matter in any portion of the district and provide for its disposal.
10. Implement tick control measures.
11. Install highway sound barriers.
12. Maintain water quality in lakes that are located solely in one town in this state.
13. Establish a zoning commission and a zoning board of appeals or a planning commission, or both, which shall be dissolved when the town’s planning or zoning commission adopts subdivision or zoning regulations.
14. Adopt building regulations, which are superseded when the town adopts building regulations.
15. Provide ferry service.

The statutes specify that a district can contract with a town, city, borough, or other district to carry out any of the district’s purposes.