Country clubs own some of the largest properties in Darien, and some businesses own some of the very largest lots, but there are plenty of homeowners among the list of 50 properties with the highest assessments in town.

Among the country clubs, Wee Burn has the most expensive assessment, at $36.5 million (this and other assessments are 70 percent of the estimated real value of the property, as determined by the town Assessor's Office as of Oct. 1, 2011).

Unlike typical homes, which use town services like schooling, country clubs and business property typically use fewer services and can pay significantly more taxes per acre of land, keeping town taxes lower than they otherwise might have been.

The most expensive private residence in town is owned by the estate of Helen M. Rivoire et al., at 0 Great Island Rd., assessed at $22.2 million. The home of Helen Z. Steinkraus, at 40 Great Island Rd., is also on the list, at No. 26 ($7.9 million).

That road is on the Long Neck Point peninsula, where Andrew Carnegie spent some summers in the very early 20th century and which has several other residences on the top-50 list. Homes along the shoreline in Tokeneke also make up a large share of the top 50.

The list of highest real estate assessments is part of a report on the latest Grand List (town tax base) prepared by the Assessor's Office each year by Jan. 31. The Oct. 1, 2011 Grand List will be used for tax collections paying for the 2012-2013 budget for Darien government.

Some individuals listed below are the first-listed co-owners of jointly held property:

See also:

Concourse de Tax Rolls: Darien's 50 Priciest Rides

Darien's 50 Highest Business Property Taxpayers