Naugatuck phase-in (starting 2023)


We are aware of a property tax phase-in for some properties in Naugatuck that is affecting their assessed value for the 2023-2024 fiscal year.

If you currently have a property listed on the MLS for a parcel that is affected by the phase-in, we recommend that you edit the assessment and tax amount to reflect the phase-in amount. If you are in the process of listing a property that is impacted by the phase-in, please make sure to review the assessment and tax amount fields after activating the listing and adjust them accordingly.

Note: this issue only affects properties that saw an increase in their assessment between the 2021 Grand List and 2022 Grand List.


Beginning with the 2023-2024 fiscal year, the Town of Naugatuck is undergoing a property tax phase-in based on the 2022 re-assessment. The phase-in is projected to be fully implemented in the 2025-2026 fiscal year. This process allows the city to phase in all, or a portion, of real property assessment increases resulting from the 2022 revaluation over the next 3 years.

If your assessment increased, that change will be implemented gradually using the following equation:

2021 Grand List Amount + X% of increase to 22 Grand List = Assessment for phase-in year

Year 1: X = 40% of the difference between 21GL and 22GL will be assessed

Year 2: X = 75% of the difference between 21GL and 22GL will be assessed

  Year 3: X = 100% of the difference between 21GL and 22GL will be assessed


For example, if your assessment increased by $20,000 (2021 Grand List assessment was $100,000 and your 2022 Grand List assessment is $120,000) your phase-in assessments will be calculated as follows:

  • Year 1: 100,000 + (40% x 20,000) = 108,000
  • Year 2: 100,000 + (75% x 20,000) = 115,000
  • Year 3: 100,000 + (100% x 20,000) = 120,000

During the 2023-2024 tax year, the mil rate for the Town of Naugatuck will be 44.75. This mil rate will decrease each year until the 2025-2026 fiscal year, when the rate is projected to be 39 mils.


The Naugatuck GIS look-up site is not factoring in the phase in for the affected properties. The assessment figure it is showing is based on the entire amount.

You can search the Naugatuck Assessor GIS look-up site here:


The tax bills that are sent to the homeowners, however, reflect the phase-in and are accurate.

You can search the Naugatuck Tax collector billing site here:


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