WILLIAM H. CORBIN, OFFICE OF THE TAX COMMISSIONER, HARTFORD, DECEMBER 2, 1918. To His Excellency, MARCUS H. HOLCOMB, Governor: SIR: In conformity with the requirements of the statute that the Tax Commissioner "shall make a biennial report to the Governor in which he shall mention any imperfections he may think proper to bring to the notice of the General Assembly, and from time to time may suggest any further statutory provisions which he may deem desirable," I have the honor to submit the following report. STATE GRAND LIST The total grand list of the State as returned by the towns for 1917 was $1,375,708,933, an increase of $201,157,220 over the list of 1915, or about 17%. This appears to be a natural increase due to a normal growth although there was a new attempt on the part of several towns to assess property at the standard of fair, market value. BOARD OF EQUALIZATION The Board of Equalization, as in the last biennial period, has corrected the grand lists of towns of less than $2,500,000 in amount for the purpose of the apportionment of State aid for the support of highways and schools. It was necessary for the Board to make additions to the lists of 76 towns on the list of 1916, and 78 towns on the list of 1917. Advance notices were sent to the first selectmen of the towns to which the Board of Equalization contemplated making additions on the lists of 1916 and 1917. In 1917, seven towns sent representatives to a hearing of the Board of Equalization, and in 1918, representatives from 13 towns appeared and discussed the proposed additions. Certified statements were submitted to the State Highway Commissioner and Board of Education showing the grand lists as returned by the towns, and the additions by the Board of Equalization. Annual Bulletin The Tax Commissioner is required by the statutes to submit an annual report to the Board of Equalization, showing "the result of his official inquiries, " concerning the taxing conditions in the various towns. Tabulated sheets giving assessed valuations, including data from the reports of assessors, boards of relief, selectmen, and other persons, as to their opinions of the percentage which assessed valuations were to the fair, market values of different classes of property, together with percentage of increase in the towns' grand lists as compared with the preceding year, were submitted to said Board. This report contains the detail of the abstracts of the 1916 and 1917 assessment lists of the towns, with the grand total for the State. Percentages of increase in grand lists over those of the previous year are also shown, as well as the average values of dwelling houses and other buildings, house and building lots, acres of land, mills, automobiles, horses and neat cattle, all of which may be found on pages 119 to 172. CLASSIFIED TOTALS AND AVERAGES Property The assessors returned the total number of taxable lists in the State in 1917 as 240,375 as compared with 214,778 in 1915; about 4% being lists of nonresidents. Two hundred and one thousand, four hundred and seven (201,407) dwelling houses were listed for taxation on the list of 1917, and 89,561 barns, sheds and other outbuildings, an increase of 11,865 of the latter buildings during the biennial period. Two million, seven hundred and sixty-eight thousand, one hundred and twenty-nine (2,768,129) acres of land were listed in 1917; an increase of 2,071 since 1915. The average assessed value of dwelling houses in 1917 was $2,539; of barns, sheds, ice and store-houses, and garages $317. |