Connecticut General Statutes|Chapter 203 - Property Tax Assessment

Sec. 12-40. Notice requiring declaration of personal property.

Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.

Sec. 12-41. Filing of declaration.

Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.

Sec. 12-43. Property of nonresidents.

Sec. 12-44. Municipalities coterminous with or within towns may impose penalty.

Sec. 12-45. Return to assessors of personalty in trust.

Sec. 12-46. Penalty for neglect by trustees, guardians or conservators.

Sec. 12-47. Listing of estates of insolvent debtors and decedents.

Sec. 12-48. Tenant for life or years to list property.

Sec. 12-49. Lists to be verified.

Sec. 12-50. List may be filed by spouse, attorney or agent.

Sec. 12-51. List may be filed by holder of encumbrance.

Sec. 12-52. Assessor not to accept defective list or neglect to return list. Penalty.

Sec. 12-53. Addition of omitted property. Audits. Penalty.

Sec. 12-53a. Assessment and taxation of new real estate construction.

Sec. 12-54. Examination by assessors when declaration not filed.

Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.

Sec. 12-56. Assessors may take lists and abstract of previous year.

Sec. 12-57. Certificates of correction.

Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.

Sec. 12-58. Declaration of property of manufacturers and traders.

Sec. 12-59. Declaration of corporation property. Stockholders exempt.

Sec. 12-60. Correction of clerical error in assessment.

Sec. 12-61. Special assessment forms; approval of secretary.

Sec. 12-62. Revaluation of real property. Regulations. Treatment of certain Indian lands.

Sec. 12-62a. Uniform assessment date and rate.

Sec. 12-62b. The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.

Sec. 12-62c. Municipal option to phase in assessment increases resulting from revaluation of real property.

Sec. 12-62d. Residential property tax relief for municipalities with certain effective tax rate following revaluation: State program related to revaluations effective in 1987 and 1988; municipal option program commencing in 1989.

Sec. 12-62e. Source of funds for state payments under section 12-62d.

Sec. 12-62f. State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.

Sec. 12-62g. Increase in certain veteran's exemptions upon revaluation.

Secs. 12-62h and 12-62i. Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards.

Sec. 12-62j. Interlocal revaluation agreement grant.

Sec. 12-62k. Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.

Sec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years.

Sec. 12-62m. Reports of assessed valuation of property in towns phasing in revaluation.

Sec. 12-62n. Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.

Sec. 12-62o. Municipal option to make annual adjustments in property values.

Sec. 12-62p. Municipal option to delay revaluation or suspend phase-in of real property assessment increase.

Sec. 12-62q. Regional revaluation program.

Sec. 12-62r. Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property.

Sec. 12-62s. Home ownership incentive blocks.

Sec. 12-62t. Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years.

Sec. 12-62u. Optional regional property tax base revenue sharing: Definitions.

Sec. 12-62v. Optional regional property tax base revenue sharing: Established. Municipal contribution.

Sec. 12-62w. Optional regional property tax base revenue sharing: Assessment of commercial and industrial property.

Sec. 12-62x. Optional regional property tax base revenue sharing: Administrative auditor.

Sec. 12-62y. Optional regional property tax base revenue sharing: Revenue distribution.

Sec. 12-63. Rule of valuation. Depreciation schedules.

Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks.

Sec. 12-63b. Valuation of rental income real property.

Sec. 12-63c. Submission of income and expense information applicable to rental income real property.

Sec. 12-63d. Change in assessed value of real estate. Relationship to sale price.

Sec. 12-63e. Valuation of property on which a polluted or environmentally hazardous condition exists.

Sec. 12-63f. Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.

Sec. 12-63g. Assessment of buffers to inland wetlands or watercourses.

Sec. 12-63h. Land value taxation program.

Sec. 12-63i. Pilot program for alternative method of assessment for commercial properties.

Sec. 12-63j. Information re program for alternative method of assessment for commercial properties.

Sec. 12-63k. Reduction of assessment for and allocation of tax revenue attributable to improvement to commercial or industrial property in municipality containing an enterprise zone.

Sec. 12-64. Real estate liable to taxation. Easements in air space. Separate assessment of the interest of a lessee. Conditions under which lessee of state-owned property is subject to tax.

Sec. 12-64a. Reduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building.

Sec. 12-65. Agreements fixing assessments on multifamily housing.

Sec. 12-65a. Approval by state referee.

Sec. 12-65b. Agreements between municipality and owner or lessee of real property or air space fixing the assessment of such property or air space.

Sec. 12-65c. Deferral of increased assessments due to rehabilitation: Definitions.

Sec. 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase.

Sec. 12-65e. Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.

Sec. 12-65f. Appeal.

Sec. 12-65g. Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions.

Sec. 12-65h. Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility or a wholesale and retail business fixing the assessment of personal property.

Sec. 12-66. Property of religious, educational or charitable corporations; leasehold interests.

Sec. 12-66a. Taxation of real and personal property held by or on behalf of health system.

Sec. 12-66b. Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list.

Sec. 12-66c. Taxation of residential real property intended for student learning.

Sec. 12-67. Taxation of dwelling houses of railroad companies.

Sec. 12-68. Grantee failing to record deed, grantor taxed. Damages.

Sec. 12-69. Real estate liable for payment of judgment.

Sec. 12-70. Obligation of purchaser of real estate assuming payment of taxes.

Sec. 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.

Sec. 12-71a. List of values of vessels. Use in assessing.

Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.

Sec. 12-71c. Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim.

Sec. 12-71d. Schedule of motor vehicle values.

Sec. 12-71e. Motor vehicle mill rate.

Sec. 12-72. Assessment of certain classes of vessels.

Sec. 12-73. Taxation of municipal property used for sewage disposal.

Sec. 12-74. Municipal airports located in another town.

Sec. 12-75. Assessment of private water company property. Payments by municipal water companies on certain property.

Sec. 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.

Sec. 12-76a. Taxation of land in which state or United States has easement or other right.

Sec. 12-77. Taxation of water power.

Sec. 12-78. Taxation of water power and works when power is used in another town.

Sec. 12-79. Water power used outside the state.

Sec. 12-80. Property of utility company to be taxed where located.

Sec. 12-80a. Personal property used in rendering telecommunications service. Exceptions.

Sec. 12-80b. Apportionment of property for purposes of section 12-80a.

Sec. 12-80c. Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service.

Sec. 12-81. Exemptions.

Sec. 12-81a. Property subject to tax exemption. Liability of purchaser.

Sec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions.

Sec. 12-81c. Municipal option to exempt certain motor vehicles.

Sec. 12-81d. Notification of tax collector of exempt status of property.

Sec. 12-81e. Exemption for certain vans used to transport employees to and from work.

Sec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.

Sec. 12-81g. Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations.

Sec. 12-81h. Municipal option to allow exemption applicable to assessed value of a motor vehicle specially equipped for disabled veteran eligible for exemption under section 12-81 related to disability.

Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.

Sec. 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.

Sec. 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81.

Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.

Sec. 12-81m. Municipal option to abate up to fifty per cent of property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional or tobacco farm or commercial lobstering business operated on maritime heritage land.

Sec. 12-81n. Municipal option to provide additional exemption for businesses offering child care services to residents.

Sec. 12-81o. Municipal option to abate property taxes on certain food manufacturing plants.

Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks.

Sec. 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies.

Sec. 12-81r. Municipal option to abate or forgive taxes or fix assessment on contaminated real property.

Sec. 12-81s. Municipal option to exempt commercial fishing apparatus.

Sec. 12-81t. Municipal option to abate property taxes on information technology personal property.

Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments.

Sec. 12-81v. Municipal option to abate taxes on property of electric cooperatives.

Sec. 12-81w. Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.

Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician.

Sec. 12-81y. Municipal option to abate property taxes on school buses.

Sec. 12-81z. Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.

Sec. 12-81aa. Municipal option to abate taxes for urban and industrial reinvestment sites.

Sec. 12-81bb. Municipal option to provide property tax credits for affordable housing deed restrictions.

Sec. 12-81cc. Portability of certain veterans' property tax exemptions.

Sec. 12-81dd. Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.

Sec. 12-81ee. Terms of stipulated judgment not affected by property tax exemption for certain open space land.

Sec. 12-81ff. Municipal option to abate property taxes on machinery used in connection with recycling.

Sec. 12-81gg. Municipal option to exempt horses and ponies from property taxation.

Sec. 12-81hh. Municipal option to abate property taxes on personal property of gas company for gas expansion projects.

Sec. 12-81ii. Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty.

Sec. 12-81jj. Municipal option to provide exemption for veterans not eligible for certain other exemptions.

Sec. 12-82. Exemptions of veterans of allied services of First World War.

Secs. 12-83 and 12-84. Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions.

Sec. 12-85. Veterans' exemptions, residence and record ownership requirements.

Sec. 12-86. Termination date of Second World War.

Sec. 12-87. Additional report. Property, when taxable.

Sec. 12-87a. Quadrennial property tax exemption statements; extension of time to file.

Sec. 12-88. When property otherwise taxable may be completely or partially exempted.

Sec. 12-88a. Application of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency.

Sec. 12-89. Assessors to determine exemptions.

Sec. 12-89a. Certain organizations may be required by assessor to submit evidence of exemption from federal income tax.

Sec. 12-90. Limitation on number of exemptions allowed.

Sec. 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees.

Sec. 12-92. Proofs to be filed by blind.

Sec. 12-93. Veterans' exemptions; proof of claim.

Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.

Sec. 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.

Sec. 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons.

Secs. 12-94b and 12-94c. State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment; applicable until July 1, 2013. Depreciation schedule for revenue loss for certain machinery and equipment to be reimbursed by the state.

Sec. 12-94d. Payment in lieu of tax revenue from electric generation facilities.

Sec. 12-94e. Municipal option to grant certain previously waived exemptions.

Secs. 12-94f and 12-94g. Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013.

Sec. 12-95. Exemption only on submission of evidence.

Sec. 12-95a. Exemption of merchandise in transit in warehouses.

Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.

Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification.

Sec. 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.

Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation.

Sec. 12-100. Material cut for domestic use exempted from yield tax.

Sec. 12-101. Due date and collection of tax.

Sec. 12-102. Taxing of woodland.

Sec. 12-103. Appeals.

Secs. 12-104 to 12-107. Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.

Sec. 12-107a. Declaration of policy.

Sec. 12-107b. Definitions.

Sec. 12-107c. Classification of land as farm land.

Sec. 12-107d. Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester.

Sec. 12-107e. Classification of land as open space land.

Sec. 12-107f. Open space land.

Sec. 12-107g. Classification of land as marine heritage land.

Sec. 12-108. Stored property as property in transit.

Sec. 12-109. Listing and valuation of tax-exempt property.

Sec. 12-110. Sessions of board of assessment appeals.

Sec. 12-111. Appeals to board of assessment appeals.

Sec. 12-112. Limit of time for appeals.

Sec. 12-113. When board of assessment appeals may reduce assessment.

Sec. 12-114. Adjustment of assessment by board of assessment appeals.

Sec. 12-115. Addition to grand list by board of assessment appeals.

Sec. 12-116. Assessment and taxation under special acts.

Sec. 12-117. Extension of time for completion of duties of assessors and board of assessment appeals.

Sec. 12-117a. Appeals from boards of tax review or boards of assessment appeals.

Sec. 12-118. Appeals from Connecticut Appeals Board for Property Valuation.

Sec. 12-118a. Validation of pending appeals.

Sec. 12-119. Remedy when property wrongfully assessed.

Sec. 12-119a. Waiver of addition to assessments. Municipal option to reduce addition to assessments.

Sec. 12-120. Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management.

Sec. 12-120a. Annual report from Office of Policy and Management to General Assembly committee on finance, revenue and bonding concerning real and personal property tax data for towns in the state.

Sec. 12-120b. Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits.

Sec. 12-120c. Annual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions.

Sec. 12-121. Compensation of assessors and boards of assessment appeals.

Secs. 12-121a to 12-121d. Personal property exempt from assessment.

Sec. 12-121e. Reduction in assessment of certain rehabilitated buildings.

Sec. 12-121f. Validations re assessment lists.

Secs. 12-121g to 12-121z.