GL2023
GL2024
Change
Percent
Canterbury
Tax Analysis GL2023→GL2024

Canterbury Board of Finance

Why Your Tax Bill Changed in 2026


The 2024 Revaluation at a Glance

Canterbury last revalued in 2020. The 2024 grand list reflects updated market values as of October 1, 2024. Real estate values rose 49% overall — the mill rate reset lower to keep the total levy roughly flat with the prior year.

Total Grand List
$459M $638M
+39.1% increase
Real Estate Only
$368M $550M
+49.3% increase
Mill Rate
23.00 16.76
−27.1% drop
Motor Vehicles
$59M $55M
−7.5% (new MSRP rules)
FY2025 Tax Revenue
$10,444,562
GL2023 grand list
FY2026 Tax Revenue
$10,583,147
GL2024 grand list
Year-over-Year Change
+$138,585
+1.33% — reval year
Despite the dramatic mill rate drop and widespread reassessments, the town collected only +1.33% more in property tax revenue — consistent with non-revaluation years, where natural grand list growth from new construction and newly registered vehicles typically produces a similar modest increase. The revaluation did not generate a revenue windfall; it redistributed the existing tax burden based on updated property values.
Tax = Net Assessed Value × Mill Rate ÷ 1,000
Old: $X × 23.00 ÷ 1,000  =  New: $Y × 16.76 ÷ 1,000
Solving for Y/X → Y must be 137.2% of X → assessment must rise +37.2% to break even
Break-even: +37.2%. Because the mill rate fell 27.1%, a property needed its assessed value to rise by at least 37.2% just to keep its tax bill the same. Assessments above that threshold paid more; assessments below it paid less.

Overview · 2 of 7

Why Did Your Bill Change?

Four factors determined your outcome — each is explored in detail as you page through this analysis.

1 — Commercial vs. Residential
Commercial rose less than residential.
Residential assessments rose an average of +43.7% vs. +23.0% for commercial. Properties whose assessments rose more than the 37.2% break-even paid higher bills.
2 — Motor Vehicles
All vehicle assessments went down.
Connecticut adopted MSRP-based pricing (H.B. 7067). The town-wide motor vehicle grand list fell from $59M to $55M (−7.5%), shifting a slightly larger share of the levy onto real estate owners.
3 — Home Value Differences
Lower-valued homes often rose more in percentage terms.
Appraisal methodology and local market conditions meant lower-value homes frequently saw larger percentage assessment increases than higher-value homes, amplifying the bill increase for some households.
4 — Expanded Tax Relief
Veterans exemption expanded dramatically.
The qualifying veterans exemption grew from $18,000 to $164,600 in sheltered value. Qualifying households saw bills drop sharply. Exempted value shifts a small portion of the levy to other taxpayers.

Context · 1 of 5

The 2024 Revaluation at a Glance

Canterbury last revalued in 2020. The 2024 grand list reflects updated market values as of October 1, 2024. Real estate values rose 49% overall. The mill rate was reset lower to keep the total tax levy roughly flat with the prior year.

Total Grand List
$459M $638M
+39.1% increase
Real Estate Only
$368M $550M
+49.3% increase
Mill Rate
23.00 16.76
−27.1% drop
Motor Vehicles
$59M $55M
−7.5% (new MSRP rules)
Residential Sample (16 households)
Net assessed value: $3,317,730 → $4,701,971 (+41.7%)
Avg assessment change: +43.7% — above the 37.2% break-even
Result: sample households paid +3.3% more in aggregate
Commercial Sample (16 properties)
Net assessed value: $7,588,800 → $8,929,400 (+17.7%)
Avg assessment change: +23.0% — below the 37.2% break-even
Result: sample properties paid -14.6% less in aggregate
Motor vehicle note: Connecticut adopted new MSRP-based pricing for GL2024. Canterbury used the amended depreciation schedule (H.B. 7067), limiting the drop to −7.5%. Lower vehicle values shift proportionally more of the levy onto real estate owners.

Break-Even · 3 of 7

The Break-Even Point

The mill rate dropped 27.1%, which means properties needed their assessed value to increase by at least that much just to keep their bill the same. The exact break-even is where old and new bills are equal.

▲ Paid More
11 of 16 residential
Their assessed value rose by more than 37.2%, so even with the lower mill rate, their bill increased.
Avg assessment change: +43.7%
▼ Paid Less
13 of 16 commercial
Their assessed value rose by less than 37.2% (or fell), so the mill rate drop outweighed the assessment increase.
Avg assessment change: +23.0%

Assessment Change — All 32 Properties

Residential — paid more Residential — paid less Commercial — paid more Commercial — paid less Break-even +37.2%
-20% -10% 0% 10% 20% 30% 40% 50% 60% 70% 80% Break-even +37.2% C12 -15.4% C6 -14.4% C16 +2.9% C10 +14.0% C1 +15.6% C7 +18.4% C14 +18.5% HH E +20.6% C3 +23.4% C8 +24.9% HH G +25.0% HH H +28.9% C13 +30.3% HH N +30.9% C11 +31.1% C9 +31.4% HH M +32.4% C4 +33.2% HH I +38.4% HH L +38.7% C15 +42.6% HH F +42.7% HH D +43.7% C2 +44.8% HH A +45.2% HH P +45.4% HH O +47.9% HH J +50.9% C5 +66.4% HH C +67.3% HH K +68.9% HH B +73.0%

Darker bars = properties that paid more (above the +37.2% break-even). Lighter bars = paid less. Properties sorted by assessment change ascending. Veteran household excluded (see Veteran Relief page).

Veteran Relief · 6 of 7

Veteran Tax Relief

New state legislation significantly expanded the property tax exemption available to qualifying veterans. This household is included in the analysis but treated separately from the comparison tables — their outcome was driven by the exemption change, not the revaluation.

Veteran Household — GL2023 vs GL2024
GL2023 (Prior Year)
Gross Assessed$212,360
Exemption−$18,000
Net Taxable Value$194,360
Mill Rate23.00
Tax Bill$4,470.28
GL2024 (Current Year)
Gross Assessed$271,040
Expanded Veterans Exemption−$164,600
Net Taxable Value$106,440
Mill Rate16.76
Tax Bill$1,783.94
Without the expanded exemption, this household would have paid approximately $4,240.95 under the new mill rate (using the old $18,000 exemption on the $271,040 gross assessment). The expanded legislation saved this household $2,457.01.

The exemption jumped from $18,000 to $164,600 — a $146,600 increase in sheltered value. The gross assessed value rose 27.6%, but net taxable value fell 45% due to the exemption.
Why this matters for everyone else: Exemptions remove assessed value from the taxable grand list. While the assessor's memo notes the town-wide veteran exemption impact was "not significant in light of the revaluation," each dollar of exempted value shifts a small amount of the levy onto other taxable properties. This household's exemption increase of $146,600 in sheltered value corresponds to roughly $2,457.02 redistributed to other taxpayers at the current mill rate.

Motor Vehicles · 4 of 7

Motor Vehicle Assessments

Connecticut adopted new MSRP-based pricing rules for the GL2024 grand list (H.B. 7067). Every vehicle owner in Canterbury saw their assessment decline — at the same time as the mill rate dropped 27.1%. The result was a double benefit for vehicle owners.

MV Grand List
$59M $55M
−7.5% decline
Vehicle Owners — Break-Even Result
8 of 10
paid less in vehicle tax
Bottom line for vehicle owners: If you own a car registered in Canterbury, your GL2024 vehicle tax bill reflects both a lower assessed value (MSRP-based) and a lower mill rate (16.76 vs 23.00). Most vehicle owners saw a meaningful reduction in their car tax, independent of what happened to their home assessment.

Motor Vehicle Assessment Change — Same Vehicles, Both Grand Lists

Automobile Paid More Automobile Paid Less Break-even +37.2%
-40% -20% 0% +20% +40% +60% +80% +100% Break-even +37.2% HH N -29.6% HH I -25.0% HH K -17.7% HH G -12.3% HH C -3.2% HH P -3.1% HH A 0.0% HH O +3.9% HH E +57.3% HH B +87.7%

Only vehicles present on both the GL2023 and GL2024 grand lists, sorted ascending. 10 of 16 households had matchable vehicle data. H.B. 7067 MSRP-based pricing reduced most vehicle assessments; HH E and HH B saw increases because the MSRP schedule raised values for some older, heavily-depreciated vehicles above where the prior method had placed them.

Outcomes · 7 of 7

Dollar Outcomes — 16 Commercial + 16 Residential

Absolute dollar change GL2023→GL2024, including real estate and motor vehicle taxes. Sorted from largest savings (left) to largest cost increase (right). Zero line is proportionally positioned: $1,013 cost range (top) vs. $8,806 savings range (bottom). Hover a bar to see real estate vs. auto breakdown.

▲ +$1,013 $0 −$2K −$4K −$6K −$8K ▼ −$8,806
C12
C16
C6
C14
C10
C7
C13
C8
C11
HH H
C4
HH J
C9
C3
HH K
HH N
HH M
C1
HH I
HH L
C2
HH C
HH E
HH D
HH P
HH F
HH O
HH B
HH A
C15
C5
HH G
Residential households Commercial properties
Single linear scale across all 31 properties. Bars show net tax bill change in dollars. Blue = residential, red = commercial — color does not indicate direction. The −$27K commercial drop vs. +$2K residential increase reflects diverging assessment trajectories: commercial values rose ~18% on average vs. ~44% for residential.

Data · 5 of 7

Residential Households — GL2023 vs GL2024

16 sample households. ▲ indicates assessment rose above the 37.2% break-even (bill went up); ▼ indicates below (bill went down). All figures are net assessed value after exemptions.

HH Net Assessed Value Tax Bill
GL2023 GL2024 AssessΔ% GL2023 GL2024 TaxΔ TaxΔ%
HH A $114,700 $198,437 ▲ +73.0% $2,638.10 $3,325.81 +$688 +26.1%
HH B $123,807 $207,073 ▲ +67.3% $2,847.56 $3,470.53 +$623 +21.9%
HH C $125,450 $182,111 ▲ +45.2% $2,885.35 $3,051.50 +$166 +5.8%
HH D $164,800 $236,780 ▲ +43.7% $3,790.40 $3,968.45 +$178 +4.7%
HH E $189,458 $270,365 ▲ +42.7% $4,357.53 $4,531.34 +$174 +4.0%
HH F $190,350 $287,170 ▲ +50.9% $4,378.05 $4,812.98 +$435 +9.9%
HH G $191,070 $322,652 ▲ +68.9% $4,394.61 $5,407.65 +$1,013 +23.1%
HH H $202,035 $243,568 ▼ +20.6% $4,646.81 $4,082.20 −$565 -12.2%
HH I $206,635 $285,910 ▲ +38.4% $4,752.61 $4,791.84 +$39 +0.8%
HH J $216,444 $270,590 ▼ +25.0% $4,978.21 $4,535.09 −$443 -8.9%
HH K $220,740 $284,490 ▼ +28.9% $5,077.02 $4,768.06 −$309 -6.1%
HH L $241,157 $334,530 ▲ +38.7% $5,546.61 $5,606.72 +$60 +1.1%
HH M $254,214 $336,610 ▼ +32.4% $5,846.93 $5,641.59 −$205 -3.5%
HH N $281,050 $367,815 ▼ +30.9% $6,464.15 $6,164.60 −$300 -4.6%
HH O $290,200 $429,500 ▲ +47.9% $6,674.60 $7,198.42 +$524 +7.8%
HH P $305,620 $444,370 ▲ +45.4% $7,029.26 $7,447.64 +$418 +6.0%
Total (16 HH) $3,317,730 $4,701,971 +41.7% $76,307.80 $78,804.42 +$2,497

Mill rate: 23.00 (GL2023) → 16.76 (GL2024). Break-even assessment change: +37.2%. Net assessed values include any standing exemptions (homestead, disability, etc.). Veteran household excluded.

Commercial Properties — GL2023 vs GL2024

16 commercial properties. Most saw assessment increases well below the 37.2% break-even. Two properties (C2, C5) paid modestly more; C15 was essentially neutral.

Property Net Assessed Value Tax Bill
GL2023 GL2024 AssessΔ% GL2023 GL2024 TaxΔ TaxΔ%
C1 $44,900 $51,900 ▼ +15.6% $1,032.70 $869.84 −$163 -15.8%
C2 $95,400 $138,100 ▲ +44.8% $2,413.62 $2,546.01 +$132 +5.5%
C3 $167,700 $207,000 ▼ +23.4% $3,857.10 $3,469.32 −$388 -10.1%
C4 $156,700 $208,800 ▼ +33.2% $3,964.51 $3,499.50 −$465 -11.7%
C5 $183,300 $305,100 ▲ +66.4% $3,715.90 $4,613.48 +$898 +24.2%
C6 $329,100 $281,700 ▼ -14.4% $7,569.30 $4,721.30 −$2,848 -37.6%
C7 $288,600 $341,700 ▼ +18.4% $6,637.80 $5,726.90 −$911 -13.7%
C8 $291,700 $364,200 ▼ +24.9% $6,709.10 $6,104.00 −$605 -9.0%
C9 $399,600 $525,100 ▼ +31.4% $9,190.80 $8,800.68 −$390 -4.2%
C10 $604,300 $689,100 ▼ +14.0% $13,898.90 $11,549.32 −$2,350 -16.9%
C11 $516,500 $677,100 ▼ +31.1% $13,067.45 $12,483.02 −$584 -4.5%
C12 $908,200 $768,700 ▼ -15.4% $22,977.46 $14,171.75 −$8,806 -38.3%
C13 $718,500 $936,400 ▼ +30.3% $16,525.50 $15,694.06 −$831 -5.0%
C14 $898,500 $1,064,700 ▼ +18.5% $20,665.50 $17,844.38 −$2,821 -13.7%
C15 $824,200 $1,175,000 ▲ +42.6% $20,852.26 $21,662.30 +$810 +3.9%
C16 $1,161,600 $1,194,800 ▼ +2.9% $29,388.48 $22,027.33 −$7,361 -25.0%
Total (16 props) $7,588,800 $8,929,400 +17.7% $182,466.38 $155,783.19 −$26,683

Commercial properties are labeled C1–C16 for privacy. Break-even assessment change: +37.2%. Properties marked ▲ paid more; ▼ paid less.