Should tax records be a part of a reasonably exhaustive search in colonial Connecticut research?

Tax records are considered an “important record type” for New England according to ICAPGEN’s New England Regional Guide. Yet, they’re often skipped by researchers. Should tax records be considered a part of a reasonably exhaustive search in colonial Connecticut?

In many states, tax records are referenced because they can help determine the structure of the household. Often referred to as “poll taxes,” these taxes required heads of household to pay a certain amount per taxable member of the household. An explanation of the various ages impacted by North Carolina poll taxes can be found here.

Connecticut did pay poll taxes. Early on, they alternated between a flat tax and one calculated based on property (McCain, 9). But by 1737, they had been combined with taxes on other forms of assets, making up a single “grand list.” This combination of a “per head” tax and a tax on assets makes it far less clear how to calculate a household structure from the tax lists, reducing its genealogical value to that end.

That means, for many genealogists, the Connecticut tax records are most useful in confirming residence. The person had taxable assets in town, and therefore was most likely a resident of that town. An example of the 1890 grand list for Newtown can be found here. These lists can be a valuable way to fill in gaps in other records. Yet, unless you are specifically trying to demonstrate residence, they may not be necessary to review to answer most research questions.

Unfortunately, retention is inconsistent. Some grand lists have been transferred to the Connecticut State Archives. Information on Southington’s tax records can be found here. Other towns are still holding scattered volumes in the clerk’s office. Few records have been digitized.

So, yes, the tax records are useful and may be helpful in a) building a family structure (with an extreme level of patience) and in b) determining residence. Yet, the difficulty in accessing and employing them may arguably place tax records beyond the “reasonable” level.

Resources on this topic:

McCain, Diana Ross. “As True as Taxes”: A Historian’s Guide to Direct Taxation and Tax Records in Connecticut, 1637-1820. Middletown, CT: N.P., 1981; digital images,  Wesleyan University Digital Collections (https://digitalcollections.wesleyan.edu/islandora/true-taxes-historians-guide-direct-taxation-and-tax-records-connecticut-1637-1820: accessed 05 October 2025).

Howe, Edward T. “The Connecticut Poll Tax.” ConnecticutHistory.org.16 November 2022 (https://connecticuthistory.org/the-connecticut-poll-tax/: accessed 05 October 2025).

Towne, Robert D. “Stamford Grand Lists: Taxation in Stamford, CT from 1641 to the Code of 1821.” The Stamford Historical Society. 1994 (https://www.stamfordhistory.org/grandlist-intro.htm: accessed 05 October 2025).