As a buyer in Connecticut the only taxes that you should have to pay are property taxes which are Paid on a yearly basis. They are due in January and in July before the 31st. Typically they are escrowed for monthly meaning that if you have a mortgage your bank divides the taxes by 12 and collects that amount monthly and then pays your taxes when they are due. The reason you have to pay them before you close on a home is because you have not had a chance to escrow yet when starting a new loan. A seller on a home however does have to pay state taxes as well as county taxes when they sell a home however this would come out of their funds at the closing. Hope this helps!