What are Association Taxes?
The Black Point Beach Club Association is a special taxing district chartered by the Connecticut General Assembly. This status allows for annual taxes paid to the Association to fund things like beach cleaning, grounds keeping, utilities, insurance, and the funding of a variety of capital improvements.
These taxes are similar to the property taxes paid to the town of East Lyme. The basis of the tax is the assessed value of each property. This valuation is managed by the Town.
Each spring, the Board of Governor develops the annual operating budget for the fiscal year that runs from July 1 through June 30 of each year. The Board reviews past expenses, incorporates annual cost adjustments in contracted services (e.g., insurance), and identifies capital improvements in order to determine the mill rate. The mill rate is the amount of tax you owe for each $1,000 of property valuation. Thus, taxes are paid proportionally based on your property valuation.
The budget is recommended to the Membership at the Annual Member Meeting on the Saturday of Memorial Day weekend. It is the responsibility of the Membership to approve the recommended budget.
Taxes Due and Penalties for Delinquency
Association taxes are due on July 1 of each calendar year. Taxes are considered late and will accrue interest (1.5% each month)* if postmarked after August 1. If taxes and interest are not received in full by December 31, the Association will issue a “Notice of Intent to Lien”. If payment in full is not received 30 days after receipt of such lien notice, a lien for the property taxes and interest will be filed with the Town of East Lyme at a fee of $120 per lien filed (payable by the property owner).
Tax bills are sent once the Association membership approves the annual budget and the mill rate proposed by the Board of Governors at the Memorial Day weekend Annual Member Meeting.
It is the property owner’s responsibility to update any address changes with the Town of East Lyme, who will then update the Grand List and notify the Association Tax Collector of the address change. The address to pay taxes is:
BPBCA
PO Box 274
Niantic, CT 06357
*NOTE: State law (CT Statute 12-146) requires that interest be charged and collected on all past due property taxes at a rate of 1.5% per month (18%/year) from the due date of July 1. Payments must be applied to oldest outstanding interest, tax/special assessment and lien in order. These taxes are not discretionary and the only exceptions for an interest waiver are in the event of tax collector or assessor error and the Association must approve such waiver.
Please contact bptaxcollector @ gmail dot com with any questions.