CHAPTER 203*
PROPERTY TAX ASSESSMENT

*See Sec. 7-568 re additional property tax to pay current year's expenses.
See Sec. 12-1d for transfer of functions, powers and duties under this chapter to Secretary of the Office of Policy and Management.
Property in city of Stamford is subject to town taxes to meet expenses of services performed outside city and not benefiting property owners in city. 134 C. 65. Municipalities have no powers of taxation except those expressly given to them by the legislature. 145 C. 375. Strict compliance with statutory provisions is a condition precedent to the imposition of a valid tax. 147 C. 262. Cited. 149 C. 32; 158 C. 148. Cited. 195 C. 587, 593. Cited. 235 C. 637, 640.
Cited. 4 CA 426, 427.

Sec. 12-40. Notice requiring declaration of personal property. The assessors in each town, except as otherwise specially provided by law, shall, on or before the fifteenth day of October annually, post on the signposts therein, if any, or at some other exterior place near the office of the town clerk, or publish in a newspaper published in such town or, if no newspaper is published in such town, then in any newspaper published in the state having a general circulation in such town, a notice requiring all persons therein liable to pay taxes to bring in a declaration of the taxable personal property belonging to them on the first day of October in that year in accordance with section 12-42 and the taxable personal property for which a declaration is required in accordance with section 12-43.
(1949 Rev., S. 1717; P.A. 84-146, S. 6; P.A. 99-189, S. 1, 20.)
History: P.A. 84-146 included a reference to posting of notice on a place other than a signpost; P.A. 99-189 replaced list with declaration, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
Personal property in hands of executors, administrators or trustees. 30 C. 402; 38 C. 443. Same in hands of receivers of insolvent corporations. 61 C. 112; 82 C. 411. Commencement of condemnation proceedings to take property no excuse for failure to file list. 88 C. 76. Obligation to bring in list is personal to each taxpayer. 81 C. 644. Cited. 147 C. 308. Cited. 210 C. 233, 237. Cited. 240 C. 422.

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Sec. 12-41. Filing of declaration. (a) Definition. "Municipality", whenever used in this section, includes each town, consolidated town and city, and consolidated town and borough.
(b) Motor vehicles. No person required by law to file an annual declaration of personal property shall include in such declaration motor vehicles which are registered in the office of the state Commissioner of Motor Vehicles.
(c) Property included. Confidentaility of commercial and financial information. The annual declaration of the tangible personal property owned by such person on the assessment date, shall include, but is not limited to, the following property: Machinery used in mills and factories, cables, wires, poles, underground mains, conduits, pipes and other fixtures of water, gas, electric and heating companies, leasehold improvements classified as other than real property and furniture and fixtures of stores, offices, hotels, restaurants, taverns, halls, factories and manufacturers. Commercial or financial information in any declaration filed under this section shall not be open for public inspection.
(d) Penalty. (1) Any person who fails to file a declaration of personal property on or before the first day of November, or on or before the extended filing date as granted by the assessor pursuant to section 12-42 shall be subject to a penalty equal to twenty- five per cent of the assessment of such property; (2) any person who files a declaration of personal property in a timely manner, but has omitted property, as defined in section 12-53, shall be subject to a penalty equal to twenty-five per cent of the assessment of such omitted property. The penalty shall be added to the grand list by the assessor of the town in which such property is taxable.
(1949 Rev., S. 1719; 1951, S. 1037d; 1957, P.A. 13, S. 68; 1961, P.A. 517, S. 127; February, 1965, P.A. 461, S. 2; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 83-485, S. 11, 13; P.A. 87-245, S. 1, 10; P.A. 99-189, S. 2, 20.)
History: 1961 act stated that real estate need not be included in lists in Subsec. (d) and rearranged subsections; 1965 act amended Subsec. (e) to combine elements of two separate provisions re goods on hand of merchants and traders and re goods on hand re manufacturers into one provision for both and to include reference to mechanical business; P.A. 77- 614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 83- 485 amended Subsec. (d) by providing that any assessor's office utilizing data processing or computer equipment for such real estate records or information shall be deemed to be in compliance with requirements in Subsec. (d), subject to provisions concerning duplicate records and capability of transfer to printed form, effective June 30, 1983, and applicable in any town to the assessment year commencing October 1, 1983, and each assessment year thereafter; P.A. 87-245 amended Subsec. (f) to increase penalty from ten per cent to twenty-five per cent, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987; in 1997 the term "state Motor Vehicle Commissioner" in Subsec. (b) was replaced editorially by the Revisors with "Commissioner of Motor Vehicles" for consistency with customary statutory usage; P.A. 99-189 replaced list with declaration, deleted obsolete provisions, added leasehold improvements classified as other than real property, added new Subsec. (d) re twenty-five per cent penalty and deleted provision requiring Office of Policy and Management approval, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
See Sec. 12-169 re payment date for local taxes due on Saturday, Sunday or legal holiday.
See Sec. 14-163 re duty of Motor Vehicles Commissioner to furnish lists of motor vehicle and snowmobile owners to town assessors.

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Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed. The assessors may grant an extension of not more than forty-five days to file the declaration required pursuant to section 12-41 upon determination that there is good cause. If no declaration is filed, the assessors shall fill out a declaration including all property which the assessors have reason to believe is owned by the person for whom such declaration is prepared, liable to taxation, at the percentage of its actual valuation, as determined by the assessors in accordance with the provisions of sections 12-63 and 12-71, from the best information they can obtain, and add thereto twenty- five per cent of such assessment. When the first day of November is a Saturday or Sunday, the declaration may be filed or postmarked on the next business day following.
(1949 Rev., S. 1718; June, 1955, S. 1036d; 1957, P.A. 673, S. 2; P.A. 87-245, S. 2, 10; P.A. 96-224, S. 1; P.A. 99-189, S. 3, 20.)
History: P.A. 87-245 increased penalty from ten per cent to twenty-five per cent, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987; P.A. 96-224 authorized assessors to grant an extension; P.A. 99-189 changed list to declaration and added timely filing requirement if deadline falls on Saturday or Sunday, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
See Sec. 12-54 re assessors' examination of persons failing to return list of taxable property.
Irregularities in perfecting grand list. 30 C. 394. One giving in list estopped from claiming listed property is not taxable. 30 C. 398; 51 C. 259. Listing of real property against nonresident bankrupt corporation before assignment recorded here, good. 36 C. 283. Assessors having information sufficient to found honest belief may fill out list for negligent taxpayer. 54 C. 436. They may do so without learning of or specifying particular property. 54 C. 440; 58 C. 269. Under former law, nonresidents not liable to ten per cent addition. 56 C. 351; 89 C. 437; see also 36 C. 284. Effect of assessors' action in adding property. 89 C. 438. Reference to previous list is insufficient description. 103 C. 152. Where assessors make out list, property must be listed in separate parcels; mandamus lies to compel performance of such duty. 104 C. 546, 547. Owner's valuation not required. 108 C. 125. Burden is on property owner to furnish facts. 117 C. 393. Cited. 123 C. 546; 147 C. 262. Cited. 212 C. 167, 174. Cited. Id., 639, 648, 649, 651. Cited. 232 C. 335, 338, 343, 344. Cited. 240 C. 192. Cited. Id., 422.

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Sec. 12-43. Property of nonresidents. Each owner of tangible personal property located in any town for three months or more during the assessment year immediately preceding any assessment day, who is a nonresident of such town, shall file a declaration of such personal property with the assessors of the town in which the same is located on such assessment day, if located in such town for three months or more in such year, otherwise, in the town in which such property is located for the three months or more in such year nearest to such assessment day, under the same provisions as apply to residents, and such personal property shall not be liable to taxation in any other town in this state. The declaration of each nonresident taxpayer shall contain the nonresident's post-office and street address. The assessors shall mail blank declaration forms to each nonresident, or to such nonresident's attorney or agent having custody of the nonresident's taxable property, at least fifteen days before the expiration of the time for filing such declaration. If the identity or mailing address of a nonresident taxpayer is not discovered until after the expiration of time for filing a declaration, the assessor shall, not later than ten days after determining the identity or mailing address, mail a declaration to the nonresident taxpayer. Said taxpayer shall file the declaration not later than fifteen days after the date such declaration is sent. Each nonresident taxpayer who fails to file a declaration in accordance with the provisions of this section shall be subject to the penalty provided in subsection (d) of section 12-41. As used in this section, "nonresident" means a person who does not reside in the town in which such person's tangible personal property is located on the assessment day, or a company, corporation, limited liability company, partnership or any other type of business enterprise that does not have an established place for conducting business in such town on the assessment day.
(1949 Rev., S. 1720; P.A. 75-454, S. 1, 2; P.A. 76-322, S. 20, 27; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 82-458, S. 1, 3; P.A. 99-189, S. 4, 20.)
History: P.A. 75-454 deleted requirement that blank forms be mailed at least fifteen days before expiration of filing time and inserted requirement that nonresidents file lists within fifteen days after receiving blank forms; P.A. 76-322 repealed 1975 amendments, returning statute to pre-1975 status; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 82-458 amended provisions concerning period of time personal property of nonresidents of any town must be located in such town to be subject to tax therein by deleting "more than seven months during the year" and substituting "three months or more during the assessment year immediately preceding any assessment day", effective June 8, 1982 and applicable in any town with respect to assessment years commencing October 1, 1981, and thereafter; P.A. 99-189 added procedure for discovery and assessment of nonresident property owner and defined nonresident, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
See Sec. 12-71 re personal property subject to tax generally.
This section is merely directory. 30 C. 402. Personal property of nonresidents as a general rule not taxable. 47 C. 484. Cited. 123 C. 546; 145 C. 375; 147 C. 287. Applicability to nonresident corporations and discussed in relation to Sec. 12- 59. 166 C. 405. Cited. 189 C. 690, 693, 701. Cited. 212 C. 167, 174. Cited. Id., 639, 644. Cited. 227 C. 826. Cited. 240 C. 192.
Cited. 29 CS 125.

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Sec. 12-44. Municipalities coterminous with or within towns may impose penalty. Twenty-five per cent of the amount of the valuation of any property taxable by any city, borough, school district, fire district or other municipal association which bases its grand list upon that of the town in which it is situated shall be added to such amount on the assessment list of such municipal association in each case in which twenty-five per cent has been added to such amount by such town for the failure to file a list as prescribed by section 12-42 or 12-43; but such penalty shall not be in addition to that previously imposed in the town assessment.
(1949 Rev., S. 1721; P.A. 87-245, S. 3, 10.)
History: P.A. 87-245 increased penalty from ten per cent to twenty-five per cent, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987.

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Sec. 12-45. Return to assessors of personalty in trust. Each sole trustee residing in this state, having in his hands personal property liable to taxation belonging to the trust estate, shall make return thereof to the assessors of the town where he resides. If such personal property is in the hands of more than one trustee, if they all reside in the same town, they shall cause such return to be made by one of their number in such town; if they do not all reside in the same town, they shall cause such return to be made by one of their number, residing in the town in which the affairs of such trust are managed and administered, to the assessors of such town; but, if none of such trustees resides in such town, they shall designate one of their number who shall make such return to the assessors of the town where he resides. Each guardian or conservator shall make return of the personal estate of his ward to the assessors of the town in which such ward resides.
(1949 Rev., S. 1722.)
Executor or administrator, during settlement of estate, not a trustee under this statute. 38 C. 443. Nor insurance company as to "safety fund" belonging to it subject to trust for certificate holders. 61 C. 89. This section applies to investments in permanent form from which income is sought to be derived. 61 C. 112, 125. Applied to receivership. 82 C. 411. See note to Sec. 12-40.

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Sec. 12-46. Penalty for neglect by trustees, guardians or conservators. If any trustee or trustees, guardian or conservator, whose duty it is to make such return or cause the same to be made, neglects so to do, he or they shall forfeit to the town in which such return should have been made, according to section 12-45, two per cent of the cash value of the property so taxable for each year of such neglect.
(1949 Rev., S. 1723.)

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Sec. 12-47. Listing of estates of insolvent debtors and decedents. The estate of any insolvent debtor or deceased person, not distributed or finally disposed of by the Court of Probate and which is required to be set in the list for taxation, may be set in the list in the name of such estate, or of the trustee, administrator or executor thereof, as such, at his option. Such property or any part thereof, when so set in the list, shall be liable for all taxes legally imposed thereon, for one year from the time when they become due.
(1949 Rev., S. 1724.)
Insolvent's estate to be classed with estates of residents though trustee a nonresident. 30 C. 402. Personal property taxable during settlement at domicile of deceased; coming to heir or legatee, where he resides; coming to trustee, where he or cestui que trust resides. 38 C. 443. Tax assessed against an estate, if still unsettled, levied on land more than year after due. 68 C. 293. Applied to ancillary receivership of corporation. 82 C. 411. Cited. 128 C. 554.

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Sec. 12-48. Tenant for life or years to list property. When one is entitled to the ultimate enjoyment of real or personal estate liable to taxation, and another is entitled to the use of the same as an estate for life or for a term of years by gift or devise and not by contract, such estate shall be set in the list of the party in the immediate possession or use thereof, except when it is specially provided otherwise. Real estate so held shall be charged with the payment of any tax laid upon it, and the community laying such tax, or the tax collector or other authorized officer thereof, may collect or secure such tax in any manner provided by law for collection or securing of taxes on real estate; provided, upon the failure of the life tenant or person in immediate possession or use of such real estate to pay any tax laid upon it, the person or persons entitled to the ultimate enjoyment of such real estate may pay such tax and shall be subrogated to all the rights and remedies of the community laying the same for the collection or securing of such tax.
(1949 Rev., S. 1725; 1953, S. 1038d.)
Land in possession of tenant by curtesy should be listed in his name while wife's estate is in settlement. 67 C. 272. Provision construed. 74 C. 94. Cited. 109 C. 390. Where manufacturer had right to possession and use of materials, title to which had passed to federal government under terms of procurement contracts, such property was not taxable to plaintiff manufacturer. 156 C. 33.
Cited. 4 CA 633, 637, 638.
Lien on real property in name of life tenant, who acquired from one who acquired by devise, is valid. 9 CS 280. Owner who conveyed property but reserved life estate for herself was liable for taxes. Statute must be construed as if there were a comma after the words "an estate for life." 35 CS 101, 102−104.

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Sec. 12-49. Lists to be verified. The assessors in each town shall require each person giving in a tax list to sign, date and deliver to them a statement upon such list in the following form; and each person giving in a tax list shall sign, date and deliver to the assessors a statement upon such list in said form:
I do hereby declare under penalty of false statement that the foregoing list, according to the best of my knowledge, remembrance and belief, is a true statement of all my property liable to taxation. I also declare under penalty of false statement that I have not conveyed or temporarily disposed of any estate for the purpose of evading the laws relating to the assessment and collection of taxes.
Dated at .... this .... day of ...., 20...

Each person signing and delivering to the assessors a false statement of the foregoing form shall be subject to the penalty provided for false statement. Any assessor failing to comply with the provisions of this section shall be fined not more than fifty dollars for each offense.
(1949 Rev., S. 1726; 1953, 1955, S. 1039d; 1971, P.A. 871, S. 81.)
History: 1971 act substituted "false statement" for "perjury" and "penalty" for "punishment by law"; (Revisor's note: The reference in this section to the date "19.." was changed editorially by the Revisors to "20.." to reflect the new millennium).
What oath sufficient. 23 C. 148; 41 C. 206. When list made by authorized agent, valuation placed in list is not admissible in evidence as admission of owner unless special authority in agent to give valuation is shown. 106 C. 426. Oath does not embrace owner's valuation; hence false statement of valuation of property is not perjury. 108 C. 125; Nor admissible to affect credibility. Id. Cited. 127 C. 597. Cited. 240 C. 422.
Cited. 39 CS 142, 150.

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Sec. 12-50. List may be filed by spouse, attorney or agent. The list of taxable property required to be filed annually by any taxpayer may be filed by the husband or wife or by an authorized agent or attorney of a taxpayer. Such husband or wife or agent or attorney shall make oath that he is authorized by the taxpayer to file such list and that he has knowledge of all taxable property of his principal subject to taxation in the town or other municipality wherein such list is filed.
(1949 Rev., S. 1727; June, 1955, S. 1040d.)
Cited. 123 C. 546.

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Sec. 12-51. List may be filed by holder of encumbrance. The holder of any encumbrance on, or interest in, any real estate which is subject to taxation and the owner of which has failed to give in the list thereof for the purposes of taxation, in the manner and within the time prescribed by this chapter, may, personally or by his authorized agent or attorney, file such list in the name of the record owner, within ten days after the expiration of the time limited to such record owner, and without the amount of the statutory penalty for failure to file such list being added thereto. If such list is filed by such authorized agent or attorney, such agent or attorney shall make oath that he is authorized by his principal to sign, execute and file such list and that he has knowledge of the facts therein set forth.
(1949 Rev., S. 1728; June, 1955, S. 1041d.)

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Sec. 12-52. Assessor not to accept defective list or neglect to return list. Penalty. Any assessor who accepts the list of any person, not made and perfected according to law, shall forfeit all compensation for acting as assessor and, for each list so accepted, shall be fined not more than fifty dollars. Any assessor who neglects to hand in a list of his taxable property to the assessors of the town in which he resides shall be fined not more than fifty dollars.
(1949 Rev., S. 1729; June, 1955, S. 1042d.)
Cited. 103 C. 154.

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Sec. 12-53a. Assessment and taxation of new real estate construction. (a) Completed new construction of real estate completed after any assessment date shall be liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which such new construction is first used for the purpose for which same was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. Said prorated tax shall be computed on the basis of the rate of tax applicable with respect to such property, including the applicable rate of tax in any tax district in which such property is subject to tax following completion of such new construction, on the date such property becomes liable for such prorated tax in accordance with this section.
(b) The building inspector issuing the certificate shall, within ten days after issuing the same, notify, in writing, the assessor of the town in which the property is situated.
(c) Not later than ninety days after receipt by the assessor of such notice from the building inspector or from a determination by the assessor that such new construction is being used for the purpose for which same was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the taxable grand list for the immediately preceding assessment date. He shall prorate such amount from the date of issuance of the certificate of occupancy or the date on which such new construction was first used for the purpose for which same was constructed, as the case may be, to the assessment date immediately following and shall add said increment as so prorated to the taxable grand list for the immediately preceding assessment date and shall within five days notify the record owner as appearing on such grand list and the tax collector of the municipality of such additional assessment. Such notice shall include information describing the manner in which an appeal may be filed with the board of assessment appeals. Notwithstanding the provisions of this subsection, for new construction completed after October first but before February first in any assessment year, the assessor shall, not later than ninety days after completion of the duties of the board of assessment appeals, determine the increment in accordance with this subsection.
(d) Any person claiming to be aggrieved by the action of the assessor hereunder may appeal the doings of the assessor to the board of assessment appeals and the Superior Court as otherwise provided in this chapter; provided such appeal shall be extended in time to the next succeeding board of assessment appeals, if the statutory period for the meeting of such board has passed. Any person, intending to so appeal, may indicate that taxes paid by him upon the prorated increment herein specified during the pendency of such appeal are paid "Under Protest" and thereupon he shall not be liable for any interest on the taxes based upon such prorated increment, provided he shall have paid not less than seventy-five per cent of the amount of such taxes within the time specified.
(e) Upon receipt of such notice from the assessor, the tax collector of the town shall, if such notice is received after the normal billing date, within thirty days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. Such tax shall be due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided such tax shall be due and payable in an initial or single installment due and payable not sooner than thirty days after the date such bill is mailed or handed to the owner, and in any remaining, regular installments, as the same are due and payable, and the several installments of a tax so due and payable shall be equal.
(f) Nothing herein shall be deemed to authorize the collection of taxes twice in respect of the land upon which the new construction is located.
(1971, P.A. 788; P.A. 75-467, S. 1, 2; P.A. 76-436, S. 299, 681; P.A. 82-226, S. 1, 2; P.A. 95-283, S. 34, 68; P.A. 96- 171, S. 3, 16; 96-224, S. 4.)
History: P.A. 75-467 amended Subsec. (a) to detail the calculation of the prorated tax; P.A. 76-436 substituted superior court for court of common pleas in Subsec. (d), effective July 1, 1978; P.A. 82-226 amended Subsec. (c) to increase from fifteen days to ninety days the time allowed the assessor from commencement of use of new construction to the date of determination of the increased assessed value, which increase is added to the previous assessment list for purposes of imposing the pro rata tax applicable for the remaining portion of the assessment year after commencement of use; P.A. 95-283 amended Subsec. (d) to replace board of tax review with board of assessment appeals, effective July 6, 1995; P.A. 96-171 amended Subsec. (c) to add provision requiring the notice to include information describing the manner in which an appeal may be filed with the board of assessment appeals, effective May 31, 1996; P.A. 96-224 amended Subsec. (c) by adding provision re new construction completed after October first but before February first and amended Subsec. (e) to extend the time for the tax collector to mail a bill from ten to thirty days (Revisor's note: In Subsec. (c) the references to "October 1" and "February 1" were changed editorially by the Revisors to "October first" and "February first", respectively, for consistency with customary statutory usage).
Cited. 207 C. 250, 259. Cited. 226 C. 92, 95, 103.

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Sec. 12-54. Examination by assessors when declaration not filed. Each person liable to give in a declaration of such person's taxable tangible personal property and failing to do so may, within sixty days after the expiration of the time fixed by law for filing such declaration, be notified in writing by the assessors or a majority of them to appear before them to be examined under oath as to such person's property liable to taxation and for the purpose of verifying a declaration made out by them under the provisions of section 12-42. Any person who wilfully neglects or refuses to appear before the assessors and make oath as to such person's taxable property within ten days after having been so notified or who, having appeared, refuses to answer shall be fined not more than one thousand dollars. The assessors shall promptly notify the proper prosecuting officers of any violation of any provision of this section. Nothing in this section shall be construed to preclude the assessor from performing an audit of such person's taxable personal property, as provided in section 12-53.
(1949 Rev., S. 1731; June, 1955, S. 1044d; P.A. 99-189, S. 6, 20.)
History: P.A. 99-189 clarified right of assessor to audit property of taxpayers not filing declaration, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.

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Sec. 12-55. Notice of increase or decrease in valuation or change in methodology. Public inspection. Abstracts. (a) When the declarations of any town have been so received or made by the assessor or board of assessors, they shall equalize the same, if necessary, and make any assessment omitted by mistake or required by law. The assessor or board of assessors may increase or decrease the valuation of property as named in any of such declarations or in the last-preceding grand list, but, in each case of any increase in valuation of such property above the valuation, if any, stated by the person filing such declaration or in each case of any increase of valuation above the valuation of such property in the last-preceding grand list, except with respect to the valuation of any motor vehicle, they shall send written notice by mail of such increase in accordance with subsection (b) of this section, or in accordance with subsection (f) of section 12-62 in the year of a revaluation, including in such notice the valuation prior to and after such increase with respect to each parcel of real property, the valuation of which has been increased, to the last-known address of the person whose valuation is so changed. If the methodology used to determine the value of personal property for which a notice of increase is required differs from that previously used to determine the value of such property by the assessor or assessors of such town, said notice shall include a statement concerning such change, which shall indicate the current methodology and that previously used. Such notice shall also include information describing the manner in which an appeal may be filed with the board of assessment appeals. When the review of such declarations has been completed, the assessor or board of assessors shall determine the assessed valuations resulting therefrom, including, where applicable, the twenty-five per cent assessment penalty added in accordance with section 12-41. The assessor shall publish all such assessed values, together with the assessed value of all other property in the town in the grand list abstract for the assessment year commencing on the October first immediately preceding completion of such grand list. Such grand list shall also reflect the statutory exemption or exemptions to which each taxpayer is entitled. The assessor or board of assessors shall lodge the same, except as otherwise specially provided by law, in the office of the assessor, on or before the thirty-first day of January following the commencement of such assessment year, for public inspection. Such assessor or board of assessors shall take and subscribe the oath provided by law, which shall be certified by the officer administering the same and endorsed upon or attached to such grand list abstract. For the grand list of October 1, 2000, and each grand list thereafter, each assessor who signs the grand list of the town shall be certified in accordance with the provisions of section 12-40a. Any assessor or board of assessors of any town who fails to comply with any provision of this section shall be fined five dollars.
(b) The written notice of assessment increase as required in subsection (a) of this section shall be mailed no earlier than the assessment date and no later than the tenth calendar day immediately following the date on which the grand list abstract is signed and attested to by the assessor or board of assessors. If such assessment increase notice is sent later than the time period herein prescribed, such increase shall become effective on the next succeeding grand list.
(1949 Rev., S. 1734; 1957, P.A. 324; P.A. 79-149, S. 1, 2; P.A. 87-95, S. 1, 2; 87-245, S. 5, 10; P.A. 95-283, S. 2, 68; P.A. 96-171, S. 4, 16; P.A. 97-68, S. 1, 3; 97-254, S. 5, 6; P.A. 99-189, S. 7, 20.)
History: P.A. 79-149 made notice of increased assessment mandatory at all times, rather than dependent upon request of person in cases where valuation higher than that stated by person filing, and detailed the contents of the notice, effective May 16, 1979, and applicable to the assessment list in any town for 1979 and any assessment list thereafter; P.A. 87-95 added Subsec. (b) providing (1) that written notice of assessment increases as required in Subsec. (a) shall be mailed to property owners on or before the tenth day following the date on which the grand list abstract is signed and attested to by the assessor and (2) that if such notice of increase is mailed later than required, such increase shall not become effective until the next succeeding grand list, effective May 6, 1987, and applicable to the assessment year commencing October 1, 1987, and each assessment year thereafter; P.A. 87-245 increased penalty from ten per cent to twenty-five per cent, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987; P.A. 95-283 amended Subsec. (a) to require assessors who sign grand list of October 1, 2000, and thereafter, to be certified and Subsec. (b) to replace on or before the tenth day with no earlier than the assessment date and no later than the tenth calendar day, effective July 6, 1995; P.A. 96-171 amended Subsec. (a) to add provision requiring the notice to include information describing the manner in which an appeal may be filed with the board of assessment appeals, effective May 31, 1996; P.A. 97-68 amended Subsec. (a) to eliminate the notice under Sec. 12-55 in any year that a notice is sent under Subsec. (f) of Sec. 12-62, effective May 27, 1997, and applicable to assessment years commencing on and after October 1, 1997; P.A. 97-254 amended Subsec. (a) to add provision re notice sent in accordance with Subsec. (f) of Sec. 12-62 in year of revaluation and deleted "or any improvement thereon" with respect to increase, effective June 27, 1997; P.A. 99-189 amended Subsec. (a) to provide that grand lists be kept in the assessor's office instead of town clerks office and that assessor required to notify taxpayer when methodology changes, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
See Sec. 12-117 re extension of time for assessors and boards of tax review to complete their duties.
The law must be strictly complied with. 7 C. 550; 67 C. 528. Every article on an assessment list must appear to be legally taxable. 10 C. 127; 14 C. 72; see 30 C. 394; 39 C. 176; 43 C. 309; 44 C. 477. Omissions and mistakes can be taken advantage of only by those in whose lists they occur. 15 C. 447; see 65 C. 456. Agency of a majority of board of assessors necessary to a valid assessment. 18 C. 189. Assessors liable for altering assessment list after lodgment with town clerk. 28 C. 201. Assessment list is not a record. 30 C. 395. Assessors may consult special committee as to valuations, provided they themselves actually determine value. 83 C. 499. Power of assessors to alter lists under this section ceases when they are lodged with town clerk. 102 C. 210. List is not best evidence of existence of assessment, but if admitted without objection it may be given such weight as trial court reasonably thinks it deserves. 107 C. 134. Power of assessors exists to alter assessment during lawful period for performance of duties. 108 C. 258. Requirement that assessors be sworn is mandatory; but exact form of oath is merely directory; a substantial compliance is sufficient. 104 C. 583. Legislature may constitutionally validate abstract where assessors were not sworn. Id., 585. Failure to give notices of increase to individual taxpayers does not invalidate the grand list as a whole. 122 C. 228. Cited. 117 C. 393; 122 C. 403; 128 C. 649; 136 C. 32. If portion of parcel of land is sold, such portion becomes separate parcel and subsequent valuation of it is an original valuation; therefore no duty to give written notice to owner. 147 C. 262. Cited. 171 C. 372, 377. Since tax assessments are a matter of public record, they are subject to best evidence rule. Id. Cited. 179 C. 111, 113; id., 712, 714, 719, 721. Cited. 201 C. 1, 11. Cited. 203 C. 425, 436, 437. Cited. 210 C. 233, 243. Cited. 232 C. 335, 339, 343, 344. Cited. 240 C. 422. Section cannot be used by taxpayer to compel an interim revaluation of property. 249 C. 63.
Cited. 3 CA 393, 399, 400.
Does not limit public inspection to completed grand lists. 32 CS 583. Imposes only an affirmative duty to make completed grand lists available for public inspection and is not inconsistent with Secs. 1-19 and 1-20. 32 CS 590.
Subsec. (a):
Cited. 240 C. 422. Cited. 241 C. 382.
Subsec. (b):
Cited. 240 C. 422.

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Sec. 12-56. Assessors may take lists and abstract of previous year. The assessors, while in session to perfect the lists and make the abstract thereof, may take from the town clerk's office the lists and abstract of the town for the previous year.
(1949 Rev., S. 1732.)

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Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee. (a) Any personal property subject to a contract of lease, except any motor vehicle registered with the Commissioner of Motor Vehicles, which property is in the possession of the lessee on any assessment day in the municipality in which the lessee resides, shall, for information purposes only, be included in the personal property declaration of the lessee as an individual entry or as part of a list of such leased property in the possession of the lessee on such assessment day. Such entry or declaration may be in the form of an attachment or a separate category of property in such declaration and with respect to each item of such leased property, the lessee shall be required to include the name and address of the owner of such property and the term of the lease applicable thereto. In the event the lessee is not required to submit a personal property declaration in such municipality, any such items of leased personal property shall be recorded in such form as used for purposes of personal property declarations, adding thereto identification of such property as leased personal property and including with respect to each item of such property the name and address of the owner thereof.
(b) Whenever any such lessee of personal property fails to file the information required in this section, it shall be assumed that any such property in the lessee's possession is owned by the lessee, who shall be subject to the penalty as provided in section 12- 42 in the same manner as any owner of personal property who fails to file a personal property declaration as required.
(P.A. 86-115, S. 1, 2; P.A. 99-189, S. 9, 20.)
History: P.A. 86-115 effective May 8, 1986, and applicable to the assessment list in any municipality for the assessment year commencing October 1, 1986, and each assessment year thereafter; P.A. 99-189 changed list to declaration and made technical changes, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.

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Sec. 12-58. Declaration of property of manufacturers and traders. The property of any trading, mercantile, manufacturing or mechanical business shall be assessed in the name of the owner or owners on the first day of October or such other assessment date as is specially provided by law in the town where the business is carried on; and the personal property declaration of any such owner or owners shall be given in by the person having charge of such business residing in such town, when the owner or owners do not reside therein. The amount of goods on hand for consumption in any such business, including finished and partly finished goods and raw materials and supplies, so assessed shall be the monthly average quantity of goods or supplies on hand during the year ending on the first day of October if such owner or owners has or have owned such business during the whole of such year or the monthly average quantity of goods on hand during the portion of the year ending on such date as such owner or owners has or have owned such business if such owner or owners has or have owned such business during only a portion or portions of such year, but this rule shall not apply to furniture, fixtures and machinery which are not for sale in the regular course of any such business. Furniture, fixtures and machinery on hand on the assessment date but not for sale in the regular course of business shall be listed for taxation under such of the other provisions of the general statutes and of special acts as are applicable. This section shall apply to the property of all persons, whether residents of this state or not, and to the property of all corporations, whether domestic or foreign. The word "town" as used herein includes a consolidated town and city and a consolidated town and borough.
(1949 Rev., S. 1750; 1953, S. 1049d; February, 1965, P.A. 461, S. 1; P.A. 99-189, S. 10, 20.)
History: 1965 act made October first the assessment date unless specially provided, deleted references to cities and boroughs, clarified provisions for calculation of assessment and defined "town"; P.A. 99-189 changed list to declaration and made technical changes, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
See Sec. 12-24b re repeal of inconsistent special acts.
Business carried on here taxable though owner is nonresident and the goods are liable to taxation in another state. 56 C. 351. Otherwise as to horse and wagon used in the business. 56 C. 351. Quaere, as to limitation upon amount of deduction. 76 C. 673. Scope of words "trading or mercantile business"; lumbering. 82 C. 269. Money in hands of receiver of manufacturing concern not within this section. 82 C. 406. In case of fire district, taxing power is confined to value of goods actually within the district. 92 C. 676. Cited. 145 C. 375. Average amount of goods on hand at end of each month not exclusive method of determining taxable quantity. 146 C. 165. Buying groceries at wholesale for sale to retail grocers who are members of association, held to be a trading or mercantile business. 147 C. 287. Property in plaintiff's factory, title to which passed to federal government under provisions of contract of manufacturer, may not be taxed to plaintiff who had nothing except right to its use and possession. Statute does not authorize assessment of tax against possessory interests. 156 C. 33.
Where, in action to collect taxes levied under this section, defendant asserted tax is unconstitutional, plaintiff is entitled to summary judgment since such a defense could not be properly made in such an action and there was no genuine issue as to any material fact. 25 CS 466, 467. Taxpayer claiming to be aggrieved may seek relief as provided by section 12-118 or 12-119 or may pay the tax, under proper protest, and sue to recover such money as was illegally paid. He may not, in an action to collect the tax, contest the valuation placed on his property. Id.

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Sec. 12-59. Declaration of corporation property. Stockholders exempt. The whole property in this state of each corporation organized under the law of this state, whose stock is not liable to taxation, and which is not required to pay a direct tax to this state in lieu of other taxes, and whose property is not expressly exempt from taxation, and the whole property in this state of each corporation organized under the law of any other state or country, including each foreign municipal electric utility, shall be set in the grand list and shall be liable to taxation in the same manner as the property of individuals. The stockholders of any corporation, the whole property of which is assessed and taxed in its name, shall be exempt from assessment or taxation for their stock therein. As used in this section, "foreign municipal electric utility", means a town, city, borough or any municipal corporation, department or agency thereof, of a state other than this state, whether or not separately incorporated, which is authorized under the laws of the state in which it is organized or resident to generate and transmit electric energy and which holds property in this state.
(1949 Rev., S. 1751; P.A. 73-442, S. 1; P.A. 82-458, S. 2, 3; P.A. 99-189, S. 11, 20.)
History: P.A. 73-442 included foreign municipal electric utility under provisions of section and defined the term; P.A. 82-458 made changes concerning taxation of personal property of a corporation corresponding to those made in relation to such property of an individual in amendments to Sec. 12-43, with personal property to be subject to tax in the town in which it is located on the assessment date if located in such town for three months or more in the year immediately preceding such assessment date, effective June 8, 1982, and applicable in any town with respect to assessment years commencing October 1, 1981, and thereafter; P.A. 99-189 deleted obsolete definition of "permanently located" and language re real estate and clarified reference to grand list, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
Formerly bank stock owned by corporation was not taxable. 3 C. 15. Bank stock owned by savings bank held taxable where latter is located. 20 C. 111. Deposits in savings banks are not stock. 20 C. 111. The capital stock of a bank embraces all its property. 31 C. 106. What exempt under former provision, as property necessary to corporation's "appropriate business." 35 C. 7; 40 C. 498. Real estate of national banking association not taxable under this section. 74 C. 449. Applies to bank deposits in N.Y. belonging to a Conn. corporation and used here for corporate purposes in connection with its local business. 92 C. 321. Such deposits must be listed here. Ibid. A corporation's principal place of business is where its governing power is exercised. 40 C. 65. Water mains. 79 C. 70; 85 C. 119. Includes cash of corporation in hands of receiver. 82 C. 409. Application where part of a manufacturing plant is in a fire district. 92 C. 674. Does not apply to dam or transmission line of hydroelectric company. 101 C. 394, 400. This section does not give state power to tax the property of national banks. 135 C. 191. Average amount of goods kept in custody of mill by out-of-state owner held not "permanently located" in town. 145 C. 375. Merchandise located in warehouse in New Haven for seven months of the twelve months preceding assessment date, held permanently located there for tax purposes. 147 C. 287. Cited. 147 C. 308. Discussed in relation to section 12-43. 166 C. 405. Personal property "stationed" in a town for less than seven months is not taxable hereunder. 166 C. 405.
Where plaintiff's computer system was located in town for more than seven of the twelve months preceding the assessment date but was removed from the state before said date and was only partially owned by plaintiff on assessment date, held that jurisdictional basis for assessment has been provided by advantages afforded plaintiff by town during time property was in town and statute is constitutionally unassailable. 26 CS 201. Computer installations within state do not constitute "establishments" within meaning of the statute. Leasing activities do not constitute "transacting business" in Connecticut. 29 CS 129, 130. Cited. 30 CS 318.

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Sec. 12-60. Correction of clerical error in assessment. Any clerical omission or mistake in the assessment of taxes may be corrected according to the fact by the assessors or board of assessment appeals, not later than three years following the tax due date relative to which such omission or mistake occurred, and the tax shall be levied and collected according to such corrected assessment. In the event that the issuance of a certificate of correction results in an increase to the assessment list of any person, written notice of such increase shall be sent to such person's last-known address by the assessor or board of assessment appeals within ten days immediately following the date such correction is made. Such notice shall include, with respect to each assessment list corrected, the assessment prior to and after such increase and the reason for such increase. Any person claiming to be aggrieved by the action of the assessor under this section may appeal the doings of the assessor to the board of assessment appeals as otherwise provided in this chapter, provided such appeal shall be extended in time to the next succeeding board of assessment appeals if the meetings of such board for the grand list have passed. Any person intending to so appeal to the board of assessment appeals may indicate that taxes paid by him for any additional assessment added in accordance with this section, during the pendency of such appeal, are paid "under protest" and thereupon such person shall not be liable for any interest on the taxes based upon such additional assessment, provided (1) such person shall have paid not less than seventy-five per cent of the amount of such taxes within the time specified or (2) the board of assessment appeals reduces valuation or removes items of property from the list of such person so that there is no tax liability related to additional assessment.
(1949 Rev., S. 1735; P.A. 90-101, S. 1; P.A. 95-283, S. 35, 68.)
History: P.A. 90-101 added (1) the limitation that any clerical omission or mistake may not be corrected later than three years following the tax due date and (2) the related provision for notice of the assessment is increased and the procedure for appeal to the board of tax review, including payment under protest during pendency of the appeal; P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.
Limitations on power conferred. 102 C. 210. Clerical omissions or mistakes do not include errors of substance. 136 C. 29. Cited. 179 C. 712, 723. Cited. 195 C. 48, 55. Cited. Id., 587, 588, 590−597. Cited. 204 C. 336, 340, 345, 346, 353, 354. Cited. 240 C. 469. Cited. 242 C. 727.
Cited. 33 CA 270, 271, 280.
No time limit for making correction. 4 CS 391.

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Sec. 12-61. Special assessment forms; approval of secretary. The assessor or board of assessors of any municipality, having obtained the approval of the Secretary of the Office of Policy and Management, shall have authority to use any special assessment form in lieu of any form prescribed by the secretary. In the event of such approval of any special form, such assessor or board shall not be required to use any general form prescribed by the secretary for which such special form is a substitute. No special form shall be approved by the Secretary of the Office of Policy and Management unless all the information which would be available on the general form is also available thereon. The secretary may, at any time, rescind approval of any special form and the regular form required by law shall be used in such municipality beginning with its next succeeding assessment date, unless in the interim another special form has been approved.
(1949 Rev., S. 1736; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 99-89, S. 1, 10.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 99-89 specified that the special form is in lieu of the form prescribed by the Secretary of the Office of Policy and Management and made technical changes, effective June 3, 1999.

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Sec. 12-62. Revaluation of real estate. (a)(1) Commencing October 1, 1997, the assessor or board of assessors of each town shall revalue all of the real estate in their respective municipalities for assessment purposes in accordance with the provisions of subsection (b) of this section. The assessments derived from each such revaluation shall be used for the purpose of levying property taxes in such municipality in the assessment year in which such revaluation becomes effective and in each assessment year thereafter until the next succeeding revaluation in accordance with the provisions of subsection (b) of this section. In the performance of these duties, except in any municipality where there is a single assessor, at least two of the assessors shall act together and all valuations shall be separately approved by a majority of the assessors.
(2) The assessor or board of assessors of each town shall view by physical inspection all of the real estate in their respective municipalities for assessment purposes within the period of time provided in subdivision (3) of this subsection.
(3) An assessor shall have fulfilled the requirement to view by physical inspection if a physical inspection of a property has been made at any time from June 27, 1997, to October 1, 2009, inclusive, and thereafter, the assessor or board of assessors shall view by physical inspection each parcel of real estate no later than twelve years following the preceding inspection.
(b) (1) The assessor or board of assessors of each town shall revalue all of the real estate in their respective municipalities in accordance with the schedule provided in this section. Nothing in this subsection shall be construed to prohibit a town from effecting more frequent revaluations between the implementation of each revaluation required in accordance with the provisions of this section.

Town/City Year of Next
Revaluation Year of Subsequent
Revaluation

Andover 2001 2005

Ansonia 2002 2006

Ashford 2002 2006

Avon 1999 2003

Barkhamsted 1999 2003

Beacon Falls 2001 2005

Berlin 1997 or 1998 2002

Bethany 1999 2003

Bethel 1999 2003

Bethlehem 1999 2003

Bloomfield 2000 2004

Bolton 1999 2003

Bozrah 2001 2005

Branford 2000 2004

Bridgeport 1999 2003

Bridgewater 1999 2003

Bristol 1997 or 1998 2002

Brookfield 2001 2005

Brooklyn 2000 2004

Burlington 1999 2003

Canaan 1997 or 1998 2002

Canterbury 2000 2004

Canton 1999 2003

Chaplin 1999 2003

Cheshire 1999 2003

Chester 1999 2003

Clinton 2000 2004

Colchester 2001 2005

Colebrook 2000 2004

Columbia 2001 2005

Cornwall 2001 2005

Coventry 2000 2004

Cromwell 1999 2003

Danbury 1997 or 1998 2002

Darien 1999 2003

Deep River 2001 2005

Derby 2000 2004

Durham 2000 2004

Eastford 1997 or 1998 2002

East Granby 1999 2003

East Haddam 2002 2006

East Hampton 2000 2004

East Hartford 2001 2005

East Haven 2000 2004

East Lyme 2001 2005

Easton 2002 2006

East Windsor 2002 2006

Ellington 2000 2004

Enfield 2001 2005

Essex 1999 2003

Fairfield 2001 2005

Farmington 2002 2006

Franklin 1999 2003

Glastonbury 2002 2006

Goshen 1997 or 1998 2002

Granby 1997 or 1998 2002

Greenwich 2001 2005

Griswold 2001 2005

Groton 2001 2005

Guilford 2002 2006

Haddam 2001 2005

Hamden 2000 2004

Hampton 1999 2003

Hartford 1999 2003

Hartland 2001 2005

Harwinton 1999 2003

Hebron 2001 2005

Kent 1999 2003

Killingly 2002 2006

Killingworth 2001 2005

Lebanon 1999 2003

Ledyard 2001 2005

Lisbon 2001 2005

Litchfield 1999 2003

Lyme 1999 2003

Madison 2000 2004

Manchester 2000 2004

Mansfield 2000 2004

Marlborough 2001 2005

Meriden 2001 2005

Middlebury 2001 2005

Middlefield 2001 2005

Middletown 1997 or 1998 2002

Milford 2000 2004

Monroe 1999 2003

Montville 2001 2005

Morris 2000 2004

Naugatuck 1997 or 1998 2002

New Britain 2002 2006

New Canaan 1999 2003

New Fairfield 2000 2004

New Hartford 1999 2003

New Haven 2000 2004

Newington 2000 2004

New London 1999 2003

New Milford 2001 2005

Newtown 2002 2006

Norfolk 1999 2003

North Branford 2001 2005

North Canaan 1997 or 1998 2002

North Haven 2000 2004

North Stonington 2000 2004

Norwalk 1999 2003

Norwich 1999 2003

Old Lyme 2000 2004

Old Saybrook 1999 2003

Orange 2000 2004

Oxford 2000 2004

Plainfield 1997 or 1998 2002

Plainville 2000 2004

Plymouth 2001 2005

Pomfret 2000 2004

Portland 2001 2005

Preston 1997 or 1998 2002

Prospect 2000 2004

Putnam 1999 2003

Redding 1997 or 1998 2002

Ridgefield 1997 or 1998 2002

Rocky Hill 1999 2003

Roxbury 1997 or 1998 2002

Salem 2001 2005

Salisbury 2000 2004

Scotland 1999 2003

Seymour 2001 2005

Sharon 1999 2003

Shelton 2001 2005

Sherman 1999 2003

Simsbury 2002 2006

Somers 2002 2006

Southbury 1997 or 1998 2002

Southington 2001 2005

South Windsor 2002 2006

Sprague 2000 2004

Stafford 2000 2004

Stamford 2001 2005

Sterling 1997 or 1998 2002

Stonington 2002 2006

Stratford 2000 2004

Suffield 1999 2003

Thomaston 1999 2003

Thompson 2000 2004

Tolland 2000 2004

Torrington 1999 2003

Trumbull 2000 2004

Union 1999 2003

Vernon 2000 2004

Voluntown 2001 2005

Wallingford 2000 2004

Warren 1997 or 1998 2002

Washington 1999 2003

Waterbury 1997 or 1998 2002

Waterford 1997 or 1998 2002

Watertown 1999 2003

Westbrook 2001 2005

West Hartford 1999 2003

West Haven 2000 2004

Weston 1999 2003

Westport 1999 2003

Wethersfield 1999 2003

Willington 1999 2003

Wilton 2002 2006

Winchester 2002 2006

Windham 2001 2005

Windsor 1999 2003

Windsor Locks 1999 2003

Wolcott 2000 2004

Woodbridge 2000 2004

Woodbury 1999 2003

Woodstock 2000 2004

(2) For the assessment date four years following the date of the subsequent revaluation required under subdivision (1) of this subsection and every fourth year thereafter, the assessor or board of assessors shall revalue all of the real estate in their respective municipalities.
(3) Any municipality required to revalue all real property for assessment year 1997 or 1998, which revalued such real property for the assessment year 1996, shall not be required to revalue for assessment year 1997 or 1998 but shall be required to revalue all real property for assessment year 2002.
(c) During the conduct of any revaluation in accordance with this section in any municipality and during a period of not less than twelve months immediately following the date on which such revaluation becomes effective, any criteria, guidelines, price schedules or statement of procedures used in such revaluation by the assessors or any revaluation company shall be available for public inspection in the assessor's office in such municipality in the manner provided for public records in subsection (a) of section 1-210. Any such criteria, guidelines, price schedules or statement of procedures shall continue to be available for public inspection until the next revaluation of real property becomes effective. The provisions of this subsection shall be applicable to any such criteria, guidelines, price schedules or statement of procedures placed on file in such assessor's office on or after October 1, 1996.
(d) (1) Written notice of the implementation of a revaluation shall be filed by the chief executive officer of the municipality with the Secretary of the Office of Policy and Management. Such notice shall be filed not later than five business days following the date on which final action with respect to the establishment of a mill rate for the revalued grand list is taken. Any municipality which fails to comply with the provisions of this section shall forfeit ten per cent of the total amount of state grants-in-aid determined by statutory formula, as of the date certification of payment is required to be made to such municipality, for the fiscal year next following the October first assessment date on which the required revaluation was not implemented. Such forfeit shall be based upon the state grants-in-aid which are included in the estimate prepared by the Secretary of the Office of Policy and Management pursuant to section 4-71b. For each succeeding assessment year in which the provisions of this section are not met, such municipality shall forfeit ten per cent of such state grants-in-aid. If the secretary determines that such a forfeit is required, he shall cause the certification made to the State Comptroller for each such grant-in-aid to the municipality, to reflect the amount of reduction in such grant-in-aid.
(2) The secretary may waive such forfeit if, in his opinion, there appears to be reasonable cause for the municipality not having implemented a revaluation as required, provided the chief executive officer of the municipality submits a written request for such waiver. Such request shall include the reason for the failure of the municipality to comply with the provisions of this section. The secretary shall promptly consider such request and shall, within fifteen business days, notify the municipality of his decision to grant or deny a waiver of the forfeit. Reasonable cause shall include, (A) a postponement of a revaluation in any town or city, provided such postponement is allowed by the secretary in accordance with the provisions of section 12-117, or is ordered by the superior court for the judicial district in which the municipality is located, (B) a postponement of a revaluation in any town or city as the result of the existence of extraordinary circumstances or an act of God, (C) failure on the part of any person or organization performing such revaluation under contract to complete contractual duties to the satisfaction of the municipality, (D) the death or serious illness of the assessor during the conduct of a revaluation, which results in a delay of its implementation, or (E) an agreement entered into pursuant to subdivision (3) of this subsection. No more than one waiver shall be granted pursuant to subparagraph (E) of this subdivision.
(3) If a municipality is unable to implement a revaluation in the assessment year as required by this section for any reason other than for reasonable cause as described in subparagraphs (A) to (D), inclusive, of subdivision (2) of this subsection, the chief executive officer of the municipality may submit a written request to the Secretary of the Office of Policy and Management to enter into an agreement with the Office of Policy and Management with respect to the implementation of such revaluation. The municipality may request such agreement no earlier than six months prior to and no later than the October first assessment date which the required revaluation would have affected. The secretary may enter into no more than one agreement with any municipality and only if such municipality has shown good faith efforts toward implementing such revaluation. Such agreement shall establish conditions to be met by the municipality in order to qualify for a waiver of the penalty imposed under subdivision (1) of this subsection. Such conditions shall include, but not be limited to, (A) dates upon which specific aspects of the revaluation shall be completed, (B) an agreement by the municipality to implement, maintain or update a computer system for the purpose of conducting future revaluations, (C) an agreement that the municipality will not seek an authorization from the Office of Policy and Management to assess all real estate according to the list in effect immediately prior to the list to which such revaluation applies pursuant to subsection (b) of section 12-117, (D) a date specific by which a contract must be entered into for conducting the next statutorily required revaluation, and (E) quarterly updates to the secretary on the progress of the revaluation. The dates of such conditions may extend beyond the date of the implementation of the revaluation for which the agreement is requested. Notwithstanding a waiver issued under subdivision (2) of this subsection, the secretary may, upon a review of the totality of the circumstances, cause the municipality to forfeit a percentage of the total amount of state grants-in-aid determined by statutory formula which are included in the estimate prepared by the Secretary of the Office of Policy and Management pursuant to section 4-71b. If one condition of the agreement is not met by a municipality, the amount forfeited shall be one per cent of the total amount of such state grants-in-aid as of the date the condition was not met. If more than one condition of the agreement is not met by a municipality, the amount forfeited may be up to ten per cent of the such state grants-in-aid as determined by the secretary.
(e) Any assessor required to view by physical observation or to revalue all real estate in a municipality by the provisions of this section may designate a revaluation company certified in accordance with section 12-2b to view and evaluate or to evaluate, pursuant to a methodology approved by such assessor, all or any portion of such real estate, provided nothing in this subsection shall relieve any assessor of any other requirement relating to such revaluation imposed by any provisions of the general statutes, any public or special act or any municipal charter.
(f) The assessor or board of assessors shall send written notice by mail of each revaluation conducted pursuant to this section to each person whose property was revalued. Such notice shall include information describing the property owner's rights to appeal the valuation of his property, including the manner in which an appeal may be filed with the board of assessment appeals. The written notice shall be mailed no earlier than the assessment date and no later than the tenth calendar day immediately following the date on which the grand list abstract is signed and attested to by the assessor or board of assessors. The assessor or board of assessors may require the revaluation company to send such written notice on behalf of the assessor or board of assessors.
(g) Notwithstanding the provisions of subparagraph (B) of subdivision (1) of subsection (a) of this section any town which has entered into an agreement to conduct a physical revaluation for a contiguous town and which levies real property taxes on the basis of a revaluation that was implemented for the assessment year commencing October 1, 1987, shall for the assessment year commencing October 1, 1999, revalue all such real property by physical observation.
(h) (1) Nothing in this section shall be construed as prohibiting a town from electing to effect a revaluation of real estate earlier than the year of next revaluation, as designated in subsection (b) of this section.
(2) A town electing to effect its next revaluation earlier than required pursuant to subsection (b) of this section shall effect its next subsequent revaluation for the assessment date commencing four years following the effective date of the revaluation so implemented.
(i) Notwithstanding any municipal charter, home rule ordinance or special act, no municipality shall be required to revalue the real estate in such municipality for assessment purposes prior to the year of next revaluation as designated in subsection (b) of this section.
(j) This section shall not require the revaluation of real estate (1) designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation before June 8, 1999, or (2) taken into trust by the federal government for the Mohegan Tribe of Indians of Connecticut.
(1949 Rev., S. 1737; 1949, 1951, S. 1046d; P.A. 74-253; P.A. 79-28, S. 1, 2; 79-485; P.A. 89-251, S. 190, 203; P.A. 91-296, S. 1, 5; P.A. 92-197, S. 1, 3; 92-221, S. 1, 3; P.A. 93-373; P.A. 95-283, S. 3, 68; P.A. 96-171, S. 5−7, 16; 96-218, S. 1, 5, 6; P.A. 97-68, S. 2, 3; 97-254, S. 1, 6; P.A. 98-242, S. 4, 9; P.A. 99-108, S. 1, 2; 99-189, S. 18, 20; P.A. 00-229, S. 3, 7.)
History: P.A. 74-253 replaced obsolete reference to February 1, 1930, as date for commencement of ten-year revaluations with reference to October 1, 1978, and clarified that first required revaluation after that time be no later than ten years after last preceding revaluation; P.A. 79-28 replaced "thereafter" with "after each such revaluation" for clarity; P.A. 79-485 added Subsec. (b) requiring that criteria etc. used in revaluation be available for public inspection; P.A. 89-251 added (1) Subsec. (b) providing that a revaluation of all real estate within five years of a revaluation conducted by physical observation, may be conducted by use of a statistical method of adjustment without viewing the real estate, (2) Subsec. (d) providing that any municipality which has not revalued all real estate in the tenth year following the last preceding revaluation, or sooner, shall be required to revalue all real estate not later than October 1, 1991, (3) Subsec. (e) requiring filing of written notice of revaluation with the secretary of the office of policy and management not later than five business days following final action establishing a mill rate for the revalued grand list, and providing that any municipality failing to comply with this section shall forfeit ten per cent of total state grants-in-aid to such municipality for the fiscal year next following the assessment date on which the required revaluation was not implemented, with an additional provision allowing waiver of such forfeiture by the secretary of the office of policy and management under certain conditions and (4) Subsec. (f) providing that any municipality which has implemented the program of property tax surcharges and credits under Sec. 12-62d shall revalue no later than five years following the last preceding revaluation and every five years thereafter, allowing revaluation by statistical adjustment in certain cases as provided in Subsec. (b) of this section; P.A. 91-296 provided that the revaluations required by this section would not be required until October 1, 1992, rather than October 1, 1991; P.A. 92-197 provided that the revaluations required by this section would not be required until October 1, 1993, rather than October 1, 1992; P.A. 92-221 added Subsec. (g) regarding designation of revaluation companies and amended Subsec. (c) to conform with its provisions, effective June 1, 1992, and applicable to assessment years of municipalities commencing on or after October 1, 1992; P.A. 93-373 amended Subsec. (b) authorizing municipalities under certain conditions to annually conduct a revaluation by use of a statistical method; P.A. 95-283 amended Subsec. (a) to provide that commencing October 1, 1996, real estate be revalued every twelve years, instead of ten years, by physical inspection and by statistical method every four years following the physical revaluation, deleted portion of Subsec. (b) re five year physical revaluation, deleted Subsec. (f) re towns which implemented a program of property tax surcharges and credits, relettered remaining Subsecs., added new Subsec. (g) re notice of revaluation and right to appeal, and made technical changes effective July 6, 1995; P.A. 96- 171 amended Subsec. (a) to authorize "designees" of assessors to perform statistical revaluations, amended Subsec. (c) to require criteria, guidelines, price schedules or statement of procedures to continue to be available for public inspection until the next revaluation becomes effective and replace "October 1, 1979" with "October 1, 1996", and amended Subsec. (g) to replace "appeal such revaluation" with "appeal the valuation of his property" and require the notice to include information on the manner in which an appeal may be filed with the board of assessment appeals, effective May 31, 1996; P.A. 96-218 provided a schedule for when towns must begin implementing physical and statistical revaluation cycles, added provision allowing assessor to have fulfilled the physical observation requirement if this was done within four years of the next scheduled physical revaluation, deleted Subsec. (d) re ten year cycle and relettered remaining Subsecs. and made conforming and technical changes, and enacted new provision re agreements by contiguous towns which was added editorially by the Revisor as Subsec. (g), effective June 4, 1996; P.A. 97-68 amended Subsec. (f) by adding provision establishing time for mailing of the notice, effective May 27, 1997, and applicable to assessment years commencing on and after October 1, 1997; P.A. 97-254 deleted existing Subdivs. (1) and (2) of Subsec. (a) and inserted new provisions effective October 1, 1997, re revaluing of all real estate in accordance with new schedule in new Subsec. (b), deleted existing Subsec. (b), amended Subsec. (f) to add requirement re when written revaluation notices must be sent out and made technical changes, effective June 27, 1997; P.A. 98-242 added new Subsec. (h) to allow one-time election by a town to revalue earlier than the date required by section, effective July 1, 1998; P.A. 99-108, designated Subsec. (i) by the Revisors, prohibited requiring a municipality to revalue prior to year of next revaluation, effective June 3, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1997; P.A. 99-189 amended Subsec. (d) to add provisions re postponement of revaluation for extraordinary circumstances and procedure and agreement with the Office of Policy and Management for waiver and made technical changes, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 00-229 added Subsec. (j) re revaluation of certain Indian land, effective June 1, 2000, and applicable to assessment years commencing on and after October 1, 1998.
Failure of at least two assessors to view property in revaluation in 1928 cannot invalidate a proper valuation in 1930. 115 C. 580. Extra compensation to assessors for making revaluation. 116 C. 10. Revaluation not required to be done of all properties in same year; assistance of service company in arriving at valuations does not invalidate if assessors actually made assessments; to invalidate entire grand list, error in method of valuation must produce substantial injustice to taxpayers as a whole. 122 C. 218. Cited. 146 C. 669, 681; 149 C. 452. The duty is mandatory and its performance can be compelled by mandamus. 150 C. 439. When question is one of public right and object is to procure enforcement of public duty, the relator need not show he has any legal or special interest in the result. Id. Cited. 169 C. 663, 665, 670, 671, 674. 170 C. 477, 480. Cited. 179 C. 627, 630, 631, 643, 646, 647. Writ of mandamus properly granted under the statutes. Id., 712, 713, 718, 719, 721. Because remedy for changing market values is set forth in this statute the use of average ratio approach is not applicable to discrepancies in valuation arising during ten-year period between valuations. 182 C. 619, 625, 629−631, 633, 634. Cited. 184 C. 326−330, 333. Cited. 195 C. 48, 49. Cited. 203 C. 425, 426, 428, 433, 435−441. Cited. 204 C. 336, 340, 345, 346, 353, 354. Cited. 210 C. 233, 236−238, 242. Cited. 213 C. 307, 333. Cited. 224 C. 110, 112−114, 121. Cited. 226 C. 92, 99, 102. Cited. 228 C. 23, 26. Cited. Id., 476, 485. Cited. 231 C. 731, 738. Cited. 232 C. 335, 341, 342. Section does not insulate boards of tax review from appeals from over valuation during the years between decennial revaluations. 242 C. 363. Cited. Id., 550. Neither change in a property's use nor decision by a taxpayer to go out of business creates sufficient basis for mandatory interim revaluation of property. 249 C. 63.
Cited. 3 CA 393, 394, 397, 398. Cited. 21 CA 275, 284. Cited. 38 CA 158, 160. Cited. 41 CA 421, 422; judgment reversed, see 242 C. 530 et seq. Cited. 43 CA 169.
Assessors under this section not required to reassess but rather to revalue for assessment; viewing and revaluing need not be done in the same year. 3 CS 448. Town meetings have no control over valuations or revaluations. 19 CS 218.
Subsec. (a):
Cited. 203 C. 425, 435. Cited. 224 C. 110, 112. Cited. 241 C. 749.

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Sec. 12-62b. The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund. Section 12-62b is repealed, effective June 26, 1997.
(July Sp. Sess. P.A. 87-1, S. 4, 9; P.A. 88-321, S. 8, 10; S.A. 88-20, S. 29, 35; P.A. 97-274, S. 6, 7.)

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Sec. 12-62c. Municipal option to allow gradual increase in assessed values in a year of general revaluation and in a period of not more than three years immediately following. (a) Any municipality may, with respect to the assessment list in such municipality in a year in which a revaluation becomes effective, as required under section 12-62, for the assessment years commencing on or after October 1, 1987, by vote of its legislative body provide for a gradual increase in assessed values of real property for purposes of property tax, commencing with the year in which such revaluation becomes effective and continuing for a certain number of years as elected by such municipality, not exceeding three years immediately following the year of such revaluation. Such gradual increase in assessed values shall be the result of incremental increases in the rate of assessment of real property, to be added as provided in subsection (b) of this section to the assessment ratio determined under section 10-261a for the year immediately preceding revaluation in such municipality.
(b) Upon electing to increase assessed values in the manner allowed in this section, there shall be determined, with respect to said assessment ratio for the year immediately preceding such revaluation, the difference between the assessment rate at seventy per cent of present true and actual value, as required under subsection (b) of section 12- 62a, and said ratio of assessed value of real property to fair market value in the year immediately preceding revaluation for such municipality. Such difference shall represent the portion of the assessment rate at seventy per cent to be added to said ratio for such municipality in attaining the required assessment rate of seventy per cent of present true and actual value. Such amount shall be added to said ratio in equal increments, as determined in accordance with this subsection, over the number of years elected by such municipality, provided the total number of years for such purpose may not exceed four years including the year of such revaluation. For the purposes of this subsection, increments shall be considered equal if such increments are equal (1) in terms of the absolute amount of the increase in the assessment ratio for each of the years of such gradual increase in assessed value or (2) in terms of the percentage of increase in the assessment ratio from year to year which is applicable to such gradual increase in assessed value, for each year of the term of such gradual increase in assessed value.
(c) In a municipality which has adopted the assessment procedure allowed in this section, new construction which is first assessed for purposes of property tax, after the assessment date on which such revaluation becomes effective but before the assessment rate has been increased to seventy per cent of present true and actual value, shall be assessed initially at the rate applicable in the procedure as adopted by such municipality at the time of such initial assessment, and thereafter at the rate of assessment applicable with respect to all real property on the assessment list in such municipality.
(July Sp. Sess. P.A. 87-1, S. 6, 9; P.A. 91-79, S. 3, 4; P.A. 95-283, S. 66, 68.)
History: July Sp. Sess. 87-1, S. 6 effective July 24, 1987, and applicable in any municipality to any assessment year commencing in 1987, 1988 or 1989 in which a general revaluation of real property is effective in such municipality; P.A. 91-79 amended Subsec. (a) to make the section applicable to any assessment year commencing on or after October 1, 1987, deleting former October 1, 1989, cutoff date, and amended Subsec. (b) to set criteria for determining if increments are equal, effective April 26, 1991, and applicable to assessment years of municipalities commencing on or after October 1, 1991; P.A. 95-283 amended Subsecs. (a) and (b) to make technical changes replacing four with three years immediately following the year of revaluation in Subsec. (a) and replacing five with four years including the year of revaluation in Subsec. (b), effective July 6, 1995.
See Sec. 12-62h re stay and phase-in of implementation of revaluation.

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Sec. 12-62e. Source of funds for state payments under section 12-62d. Section 12-62e is repealed, effective June 26, 1997.
(P.A. 88-321, S. 2, 10; P.A. 97-274, S. 6, 7.)

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Sec. 12-62g. Increase in certain veteran's exemptions upon revaluation. In conjunction with each municipal revaluation of property in accordance with section 12- 62, each municipality shall increase (1) the amount of the exemption granted pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of section 12-81 and (2) the amount of the exemption that each municipality may allow pursuant to section 12- 81f, for such year and for each subsequent assessment year by multiplying the amount of exemption in said subsection by a multiplier determined by dividing the net taxable grand list for such year of revaluation by the net taxable grand list of the last year prior to such revaluation.
(P.A. 88-342, S. 3, 4; P.A. 00-229, S. 4, 7.)
History: P.A. 88-342, S. 3 effective June 6, 1988, and applicable to assessment years commencing on or after October 1, 1989; (Revisor's note: In 1997 the word "subsections" was replaced editorially by the Revisors with "subdivisions" in reference to Sec. 12-81 to conform section with Sec. 12-81); P.A. 00-229 provided that the net taxable grand list be used to make the calculation required under this section, effective June 1, 2000, and applicable to assessment years commencing on and after October 1, 1998.

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Sec. 12-62h. Stay and phase-in of implementation of revaluation. (a) The assessor of each municipality having stayed the further implementation of phase-in with respect to a revaluation implemented on October 1, 1993, shall, on the grand list for the assessment year commencing October 1, 1996, recommence such phase-in by reflecting assessments that include the incremental value that would, except for such stay, have been added in the assessment year commencing October 1, 1994, and for each assessment year thereafter, until the term of the phase-in as adopted by the municipality is completed, such assessors shall reflect assessments which include the addition of the applicable phase-in increment. Any municipality which has elected to defer all or part of the increase in the assessed value of real property pursuant to section 12-62a or 12- 62c, shall, as of October 1, 1996, reflect ownership and valuation changes for each assessment year during such stay.
(b) Notwithstanding the provisions of any special act or this section, any municipality which elected to defer further implementation of a phase-in adopted pursuant to section 12-62c, or pursuant to subsection (e) of section 12-62a, may continue to defer the further implementation of such phase-in for the assessment years commencing October 1, 1995, and October 1, 1996, provided ownership and appropriate valuation changes with respect to such assessment years shall be reflected. The grand list of any such municipality for the assessment year commencing October 1, 1997, shall include assessments that reflect seventy per cent of the fair market value of real property as determined in accordance with said revaluation.
(May Sp. Sess. P.A. 94-4, S. 51, 85; P.A. 95-160, S. 64, 69; 95-283, S. 8, 68; P.A. 96-218, S. 3, 6; P.A. 97-254, S. 4, 6.)
History: May Sp. Sess. P.A. 94-4, S. 51, effective June 9, 1994; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 95-283 amended Subsec. (a) to increase stay from two to three years, added provisions re municipalities required to implement revaluation for October 1, 1995, and extended date for compliance with 1995 General Assembly property tax statute changes from December 31, 1995, to December 31, 1996, for implementation by July 1, 1997, instead of July 1, 1996, effective July 6, 1995; P.A. 96-218 required towns to implement revaluation in compliance with 1995 and 1996 legislation by October 1, 1996, grand list, required towns to resume phase-ins that were delayed in 1994 for October 1, 1996, grand list, required towns which delayed under Sec. 12-62a or 12-62c to update 1996 grand list to reflect ownership and valuation changes occurring during delay period and allowed towns which delayed phase-in under Sec. 12-62a or 12-62c to defer further implementation during 1995 and 1996 provided town taxes properties at full assessed values for October 1, 1997, assessment year, effective June 4, 1996; P.A. 97-254 deleted existing Subsec. (a) and obsolete portion of Subdiv. (1) of Subsec. (b) and designated remainder of existing Subdiv. (1) as Subsec. (a) and existing Subdiv. (2) as Subsec. (b), effective June 27, 1997.
P.A. 94-4 had retroactive effect. 245 C. 551. P.A. 97-254 lays to rest any question about postponed revaluation beyond 1994 and defendant need not conduct a revaluation until 1999. Id. Plaintiff's claim that section violates the separation of powers doctrine, is void for vagueness and violates the equal protection clause is unpersuasive. Id.

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Sec. 12-62i. Performance-based revaluation testing standards. (a) The Secretary of the Office of Policy and Management shall adopt regulations, in accordance with the provisions of chapter 54, establishing performance-based revaluation testing standards which shall be used by each municipality in performing revaluations.
(b) Any municipality failing to meet the revaluation standards established pursuant to this section shall forfeit ten per cent of the total amount of state grants-in-aid determined by statutory formula and included in the estimate prepared by the Secretary of the Office of Policy and Management pursuant to section 4-71b as of the date of certification is required for the fiscal year next following the October first assessment date on which the required revaluation was not implemented. For each succeeding assessment year in which the standards are not met, such municipality shall forfeit ten per cent of such state grants-in-aid. A municipality that does not receive grants-in-aid and fails to meet the revaluation standards, shall be penalized in amount equal to three per cent of the property tax levy for the immediately preceding fiscal year. Such penalty amounts shall be deposited with the State Treasurer. Until the full penalty amount has been deposited, all state funds and grants to such municipality up to the full penalty amounts shall be deposited with the State Treasurer. The city or town shall use its last certified grand list until new certified revaluation is obtained. The penalty amount shall be returned to the municipality provided the municipality's revaluation is certified within one year, thereafter the amount shall be forfeited to the General Fund.
(c) The secretary shall adopt regulations in accordance with the provisions of chapter 54 for the certification of revaluations performed by municipalities, including any third party revaluation contract and to establish procedures for the administration of the penalty provisions under subsection (b) of this section.
(d) Nothing in this section shall be construed to change the timing of a municipality's revaluation schedule.
(P.A. 95-283, S. 6, 68.)
History: P.A. 95-283, S. 6, effective July 6, 1995.

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Sec. 12-62j. Interlocal revaluation agreement grant. Any two or more municipalities that implement physical revaluations on or after October 1, 1996, and have jointly entered into a contract for services with a revaluation company certified in accordance with section 12-2b may apply to the Secretary of the Office of Policy and Management for an interlocal revaluation agreement grant. The amount of such grant shall be as follows: (1) Twelve thousand five hundred dollars to each municipality with a population of less than twenty thousand; (2) seventeen thousand five hundred dollars to each municipality with a population of at least twenty thousand but less than fifty thousand; (3) twenty-five thousand dollars to each municipality with a population of at least fifty thousand but less than one hundred thousand; and (4) thirty thousand dollars to each municipality with a population of one hundred thousand or more. Any application for such grant shall be submitted in writing on a form furnished by the secretary and shall be accompanied by such supporting documentation as the secretary may require. The applicant shall receive written notification of the approval or rejection of his application. The secretary shall certify to the Comptroller the amount due under the provisions of this section upon approving such application. The Comptroller shall draw his order on the Treasurer on or before the fifteenth day following the date such certification is made and the Treasurer shall pay the amount thereof not later than fifteen days following.
(P.A. 96-218, S. 4, 6; P.A. 98-242, S. 3, 9.)
History: P.A. 96-218 effective June 4, 1996; P.A. 98-242 replaced the reference to the schedule in Sec. 12-62f with the actual schedule, effective July 1, 1998.

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Sec. 12-63. Rule of valuation. Optional depreciation schedules. (a) The present true and actual value of land classified as farm land pursuant to section 12-107c, as forest land pursuant to section 12-107d, or as open space land pursuant to section 12- 107e shall be based upon its current use without regard to neighborhood land use of a more intensive nature, provided in no event shall the present true and actual value of open space land be less than it would be if such open space land comprised a part of a tract or tracts of land classified as farm land pursuant to section 12-107c. The present true and actual value of all other property shall be deemed by all assessors and boards of assessment appeals to be the fair market value thereof and not its value at a forced or auction sale.
(b) (1) For the purposes of this subsection, (A) "electronic data processing equipment" means computers, printers, peripheral computer equipment, bundled software and any computer-based equipment acting as a computer, as defined in Section 168 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended; (B) "leased personal property" means tangible personal property which is the subject of a written or oral lease or loan on the assessment date, or any such property which has been so leased or loaned by the then current owner of such property for three or more of the twelve months preceding such assessment date; and (C) "original selling price" means the price at which tangible personal property is most frequently sold in the year that it was manufactured.
(2) Any municipality may, by ordinance, adopt the provisions of this subsection to be applicable for the assessment year commencing October first of the assessment year in which a revaluation of all real property required pursuant to section 12-62 is performed in such municipality, and for each assessment year thereafter. If so adopted, the present true and actual value of tangible personal property, other than motor vehicles, shall be determined in accordance with the provisions of this subsection. If such property is purchased, its true and actual value shall be established in relation to the cost of its acquisition, including transportation and installation, and shall reflect depreciation in accordance with the schedules set forth in subdivisions (3) to (6), inclusive, of this subsection. If such property is developed and produced by the owner of such property for a purpose other than wholesale or retail sale or lease, its true and actual value shall be established in relation to its cost of development, production and installation and shall reflect depreciation in accordance with the schedules provided in subdivisions (3) to (6), inclusive, of this subsection. The provisions of this subsection shall not apply to property owned by a public service company, as defined in section 16-1.
(3) The following schedule of depreciation shall be applicable with respect to electronic data processing equipment:
(A) Group I: Computer and peripheral hardware, including, but not limited to, personal computers, workstations, terminals, storage devices, printers, scanners, computer peripherals and networking equipment:

Assessment Year Following Acquisition Depreciated Value As Percentage Of Acquisition Cost Basis

First year Seventy per cent

Second year Forty per cent

Third year Twenty per cent

Fourth year Ten per cent

(B) Group II: Other hardware, including, but not limited to, mini-frame and main- frame systems with an acquisition cost of more than twenty-five thousand dollars.

Assessment Year Following Acquisition Depreciated Value As Percentage Of Acquisition Cost Basis

First year Ninety per cent

Second year Sixty per cent

Third year Forty per cent

Fourth year Twenty per cent

Fifth year and thereafter Ten per cent

(4) The following schedule of depreciation shall be applicable with respect to copiers, facsimile machines, medical testing equipment, and any similar type of equipment that is not specifically defined as electronic data processing equipment, but is considered by the assessor to be technologically advanced:

Assessment Year Following Acquisition Depreciated Value As Percentage Of Acquisition Cost Basis

First year Ninety-five per cent

Second year Eighty per cent

Third year Sixty per cent

Fourth year Forty per cent

Fifth year and thereafter Twenty per cent

(5) The following schedule of depreciation shall be applicable with respect to machinery and equipment used in the manufacturing process:

Assessment Year Following Acquisition Depreciated Value As Percentage Of Acquisition Cost Basis

First year Ninety per cent

Second year Eighty per cent

Third year Seventy per cent

Fourth year Sixty per cent

Fifth year Fifty per cent

Sixth year Forty per cent

Seventh year Thirty per cent

Eighth year and thereafter Twenty per cent

(6) The following schedule of depreciation shall be applicable with respect to all tangible personal property other than that described in subdivisions (3) to (5), inclusive, of this subsection:

Assessment Year Following Acquisition Depreciated Value As Percentage Of Acquisition Cost Basis

First year Ninety-five per cent

Second year Ninety per cent

Third year Eighty per cent

Fourth year Seventy per cent

Fifth year Sixty per cent

Sixth year Fifty per cent

Seventh year Forty per cent

Eighth year and thereafter Thirty per cent

(7) The present true and actual value of leased personal property shall be determined in accordance with the provisions of this subdivision. Such value for any assessment year shall be established in relation to the original selling price for self-manufactured property or acquisition cost for acquired property and shall reflect depreciation in accordance with the schedules provided in subdivisions (3) to (6), inclusive, of this subsection. If the assessor is unable to determine the original selling price of leased personal property, the present true and actual value thereof shall be its current selling price.
(8) With respect to any personal property which is prohibited by law from being sold, the present true and actual value of such property shall be established with respect to such property's original manufactured cost increased by a ratio the numerator of which is the total proceeds from the manufacturer's salable equipment sold and the denominator of which is the total cost of the manufacturer's salable equipment sold. Such value shall then be depreciated in accordance with the appropriate schedule in this subsection.
(9) The schedules of depreciation set forth in subdivisions (3) to (6), inclusive, of this subsection shall not be used with respect to videotapes, horses or other taxable livestock or electric cogenerating equipment.
(10) If the assessor determines that the value of any item of personal property produced by the application of the schedules set forth in this subsection does not accurately reflect the present true and actual value of such item, the assessor shall adjust such value to reflect the present true and actual value of such item.
(11) Nothing in this subsection shall prevent any taxpayer from appealing any assessment made pursuant to this subsection if such assessment does not accurately reflect the present true and actual value of any item of such taxpayer's personal property.
(1949 Rev., S. 1747; 1963, P.A. 490, S. 9; P.A. 96-171, S. 9, 16; P.A. 99-290, S. 1, 2; P.A. 00-230, S. 2.)
History: 1963 act made special provisions for farm, forest and open space land; P.A. 96-171 replaced "boards of tax review" with "boards of assessment appeals", effective May 31, 1996; P.A. 99-290 added new Subsec. (b) re optional depreciation schedules for personal property and designated existing provisions as Subsec. (a), effective June 15, 1999; P.A. 00-230 made a technical correction in Subsec. (b)(10).
Where the assessors adopt rule of valuation conflicting with statute, remedy is by appeal to board of relief. 43 C. 309. If assessors adopt rule of valuation, assessment may be reduced on appeal to conform to such rule. 63 C. 18, 322. No distinction in law between assessed and actual value of real estate. 72 C. 372. This statute does not apply unless there is a market. If no market, then fair value must be otherwise ascertained. 99 C. 336. Cited. 102 C. 210; 105 C. 581. On capitalization of income, see 119 C. 5. Where market value not ascertainable, true and actual valuation must be determined by some other method. 122 C. 230. Property may be found to have market value in the absence of evidence of other sales of like property in open market. 125 C. 172. History of statute; valuation a question of fact for trier; not erroneous to consider reproduction cost and capitalization of income as well as actual sales prices in determining fair market value. 131 C. 575. Methods of determining "true and actual value." 146 C. 578. Best test for determination of value is ordinarily that of market sales. 146 C. 669. Land residual method discussed. Id. Value of real estate must be gauged by conditions prevailing over a period of time. Id. Capitalization of net income method of valuation discussed. 146 C. 681. Cited. 149 C. 32. Fair market value can be determined from figure fixed by actual sales where there are sales, in ordinary course of business of other properties comparable in kind and location. Where property was dam and not readily marketable, proper to resort to other means of ascertaining value as replacement cost minus depreciation. 149 C. 453. Although present value of all other property is fair market value, value of "farmland" is based on its current use without regard to neighborhood land use, even where plaintiffs had sold adjoining land at neighborhood values. 156 C. 107. Where plaintiffs failed to apply for classification of their farm as farmland under section 12-107c, it was properly valued at its fair market value. Id., 437. Cited. 162 C. 87. Where golf course is classified as open space, it is valued on its current use and not at the highest value of farm land. In valuation of open space at current use, legislative intent is that current use value be less than what its fair market value might be. In determining "current use," no particular formula is required. 174 C. 10, 12−14. Cited. Id., 380, 385. Cited. 174 C. 556, 559. Fair market value is price that would probably result from fair negotiations between willing seller and willing buyer. 175 C. 301, 304. Cited. 178 C. 100, 104, 105, 109, 112, 115; id., 295−297, 299, 302, 303. Fair market value not determined where the one sale cited was not comparable, value realized from a forced or bid sale. Id., 606, 609. Cited. 203 C. 425, 429, 431, 436, 437. Cited. 210 C. 233, 237. Cited. 226 C. 407, 410. Cited. 228 C. 23, 29, 32− 35. Cited. 231 C. 731, 735, 737. Cited. 240 C. 192. Cited. Id., 422. Cited. 241 C. 382.
Cited. 3 CA 53, 58, 61, 65, 66. Cited. 4 CA 106, 107. Cited. 7 CA 496, 500. Cited. 33 CA 270, 271, 278. Cited. 38 CA 158, 164. Cited. 41 CA 249, 254.
Market value. Methods for ascertaining. 1 CS 112. Valuation by owner placed in tax list not bar to reduction by court on appeal from board of relief. 6 CS 203. Cited. 6 CS 505. No other method legal for assessment if there is a market value. 8 CS 540. Cost of reproduction less depreciation proper if there is no market value. 11 CS 241. If most recent sales in same vicinity are of property held by bank, they are not a fair criterion for market value. 12 CS 47. Extensive discussion of various methods of valuation. 20 CS 476. Price index and inclusion of "factory burden" employed to determine assessment held improper. 25 CS 37.

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Sec. 12-63b. Valuation of rental income real property. (a) The assessor or board of assessors in any town, when determining the present true and actual value of real property as provided in section 12-63, which property is used primarily for the purpose of producing rental income, exclusive of such property used solely for residential purposes, containing not more than six dwelling units and in which the owner resides, and with respect to which property there is insufficient data in such town based on current bona fide sales of comparable property which may be considered in determining such value, shall determine such value on the basis of an appraisal which shall include to the extent applicable with respect to such property, consideration of each of the following methods of appraisal: (1) Replacement cost less depreciation, plus the market value of the land, (2) the gross income multiplier method as used for similar property and (3) capitalization of net income based on market rent for similar property. The provisions of this section shall not be applicable with respect to any housing assisted by the federal or state government except any such housing for which the federal assistance directly related to rent for each unit in such housing is no less than the difference between the fair market rent for each such unit in the applicable area and the amount of rent payable by the tenant in each such unit, as determined under the federal program providing for such assistance.
(b) For purposes of subdivision (3) of subsection (a) of this section and, generally, in its use as a factor in any appraisal with respect to real property used primarily for the purpose of producing rental income, the term "market rent" means the rental income that such property would most probably command on the open market as indicated by present rentals being paid for comparable space. In determining market rent the assessor shall consider the actual rental income applicable with respect to such real property under the terms of an existing contract of lease at the time of such determination.
(P.A. 77-586, S. 1, 3; P.A. 84-417, S. 1, 2.)
History: P.A. 84-417 added Subsec. (b) for purposes of defining the term "market rent".
Cited. 226 C. 92, 96, 102, 103. Cited. 228 C. 23, 24, 28, 36, 40. Cited. 231 C. 731, 732, 737, 738, 742−744. Cited. 240 C. 192. Cited. 242 C. 363.
Cited. 11 CA 566, 567, 571, 573. Cited. 220 C. 335, 342. Cited. 33 CA 270, 272, 278.
Subsec. (a):
Subdiv. (3) cited. 231 C. 731, 739.
Cited. 11 CA 566, 568, 571. Cited. 33 CA 511, 514. Cited. 38 CA 158, 161. Subdiv. (3) cited. Id., 158, 163−165; Id., 165, 167.
Subsec. (b):
Cited. 231 C. 731, 737−740, 742.
Cited. 11 CA 566. Cited. 33 CA 511, 514. Cited. 38 CA 158, 163, 165; Id., 165, 167.

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Sec. 12-63c. Disclosure of income and expense information of rental property. (a) In determining the present true and actual value in any town of real property used primarily for purposes of producing rental income, the assessor, which term whenever used in this section shall include assessor or board of assessors, shall have power to require, subject to the conditions in subsection (b) of this section, in the conduct of any appraisal of such property pursuant to the capitalization of net income method, as provided in section 12-63b, that the owner of such property annually submit or make available to the assessor not later than the first day of June, on a form provided by the assessor, the best available information disclosing the actual rental and rental-related income and operating expenses applicable to such property.
(b) Any such information related to actual rental and rental-related income and operating expenses and not already a matter of public record which is submitted or made available to the assessor shall not be subject to the provisions of section 1-210.
(c) If upon receipt of information as required under subsection (a) of this section the assessor finds that such information does not appear to reflect actual rental and rental-related income or operating expenses related to the current use of such property, additional verification concerning such information may be requested by the assessor. Any person claiming to be aggrieved by the action of the assessor hereunder may appeal the actions of the assessor to the board of assessment appeals and the Superior Court as otherwise provided in this chapter.
(d) Any owner of such real property required to submit or make available information to the assessor in accordance with subsection (a) of this section for any assessment year, who fails to submit such information or fails to make it available as required under said subsection (a) or who submits information or makes it available in incomplete or false form with intent to defraud, shall be subject to a penalty assessment equal to a ten per cent increase in the assessed value of such property for such assessment year.
(P.A. 84-520, S. 1, 2; P.A. 85-613, S. 27, 154; P.A. 87-94, S. 1, 2; P.A. 95-283, S. 36, 68; P.A. 97-254, S. 3, 6; P.A. 00-215, S. 2, 11.)
History: P.A. 84-520 effective June 11, 1984, and applicable to the assessment year in any town commencing October 1, 1985, and each assessment year thereafter; P.A. 85-613 made technical changes; P.A. 87-94 amended Subsec. (a) to provide that income and expense information related to rental income real property be submitted to the assessor not later than the first day of June in any assessment year in lieu of the first day of November in such assessment year as provided prior to this amendment, effective April 28, 1987, and applicable to the assessment list of October 1, 1987, in any municipality and each assessment list thereafter; P.A. 95-283 amended Subsec. (c) to replace board of tax review with board of assessment appeals, effective July 6, 1995; P.A. 97-254 amended Subsec. (b) to remove three-year limit for request of income and expense data, effective June 27, 1997; P.A. 00-215 amended Subsec. (a) to require that the assessor provide forms under this section, effective June 1, 2000, and applicable to assessment years commencing on and after October 1, 2000.
Cited. 240 C. 192.

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Sec. 12-63d. Change in assessed value of real estate. Relationship to sale price. The assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the assessed value of such parcel, as compared to the immediately preceding assessment list, solely on the basis of the sale price of such parcel in any sale or transfer of such parcel.
(P.A. 88-321, S. 9, 10.)
Cited. 44 CA 494.

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Sec. 12-63e. Valuation of property on which a polluted or environmentally hazardous condition exists. Notwithstanding the provisions of this chapter, when determining the value of any property, except residential property, for purpose of the assessment for property taxes, the assessors of a municipality shall not reduce the value of any property due to any polluted or environmentally hazardous condition existing on such property if such condition was caused by the owner of such property or if a successor in title to such owner acquired such property after any notice of the existence of any such condition was filed on the land records in the town where the property is located. For purposes of this section, an owner shall be deemed to have caused the polluted or environmentally hazardous condition if the Department of Environmental Protection, the United States Environmental Protection Agency or a court of competent jurisdiction has determined that such owner caused such condition or a portion of it.
(P.A. 90-270, S. 36, 38.)
History: P.A. 90-270, S. 36 effective June 8, 1990, and applicable to assessment years of municipalities commencing on or after October 1, 1990.

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Sec. 12-63f. Payment to state of receipts from certain properties subjected to environmental pollution remediation projects. For the five assessment years commencing with the first assessment and collection of the tax imposed under this chapter on a parcel of real property which assessment and collection follows an approval of a final remedial action report by the Commissioner of Environmental Protection or a filing of such a report by a licensed environmental professional regarding such property other than any such approval or filing made under section 22a-133m and which assessment and collection occurs on or after January 1, 1999, and before January 1, 2006, twenty per cent of any amount received by a municipality from such assessment in excess of the highest amount received from an assessment for any one of the three fiscal years preceding such approval or filing shall be paid to the State Treasurer and shall be deposited into the Special Contaminated Property Remediation and Insurance Fund established under section 22a-133t provided this section shall not apply to taxes imposed on personal property, penalties or interest. For the purposes of this section, "municipality" means any town, consolidated town and city or consolidated town and borough.
(P.A. 96-250, S. 2, 7; P.A. 99-225, S. 5.)
History: P.A. 96-250 effective July 1, 1996; P.A. 99-225 amended section to provide that its provisions apply to assessment and collection of taxes commencing January 1, 1999, and ending before January 1, 2006, to provide that provisions of section shall not apply to interest and penalties on personal property taxes and to define municipality.

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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. (a) All the following-mentioned property, not exempted, shall be set in the list of the town where it is situated and, except as otherwise provided by law, shall be liable to taxation at a uniform percentage of its present true and actual valuation, not exceeding one hundred per cent of such valuation, to be determined by the assessors: Dwelling houses, garages, barns, sheds, stores, shops, mills, buildings used for business, commercial, financial, manufacturing, mercantile and trading purposes, ice houses, warehouses, silos, all other buildings and structures, house lots, all other building lots and improvements thereon and thereto, agricultural lands, shellfish lands, all other lands and improvements thereon and thereto, quarries, mines, ore beds, fisheries, property in fish pounds, machinery and easements to use air space whether or not contiguous to the surface of the ground. An easement to use air space shall be an interest in real estate and may be assessed separately from the surface of the ground below it. Any interest in real estate shall be set by the assessors in the list of the person in whose name the title to such interest stands on the land records. If the interest in real estate consists of an easement to use air space, whether or not contiguous to the surface of the ground, which easement is in the form of a lease for a period of not less than fifty years, which lease is recorded in the land records of the town and provides that the lessee shall pay all taxes, said interest shall be deemed to be a separate parcel and shall be separately assessed in the name of the lessee. If the interest in real estate consists of a lease of land used for residential purposes which allows the lessee to remove any or all of the structures, buildings or other improvements on said land erected or owned by the lessee, which lease is recorded in the land records of the town and provides that the lessee shall pay all taxes with respect to such structures, buildings or other improvements, said interest shall be deemed to be a separate parcel and said structures, buildings or other improvements shall be separately assessed in the name of the lessee, provided such separate assessment shall not alter or limit in any way the enforcement of a lien on such real estate in accordance with chapter 205, for taxes with respect to such real estate including said land, structures, buildings or other improvements. For purposes of determining the applicability of the provisions of this section to any such interest in real estate, the term "lessee" shall mean any person who is a lessee or sublessee under the terms of the lease agreement in accordance with which such interest in real estate is established.
(b) Except as provided in subsection (c) of this section, any land, buildings or easement to use air rights belonging to or held in trust for the state, not used for purposes attributable to functions of the state government or any other governmental purpose but leased to a person or organization for use unrelated to any such purpose, exclusive of any such lease with respect to which a binding agreement is in effect on June 25, 1985, shall be separately assessed in the name of the lessee and the lessee shall be required to pay property taxes applicable to the assessed value of the portion of such property subject to the interest of the lessee under the terms of the lease. If such property or any portion thereof is leased to any organization which, if the property were owned by or held in trust for such organization, would not be liable for taxes with respect to such property under any of the subdivisions of section 12-81, such organization shall be entitled to exemption from property taxes as the lessee under such lease, provided such property is used exclusively for the purposes of such organization as stated in the applicable subdivision of said section 12-81 and the portion of such property so leased to such exempt organization shall be eligible for a grant in lieu of taxes pursuant to section 12- 19a. Whenever the lessee of such property is required to pay property taxes to the town in which such property is situated as provided in this subsection, the assessed valuation of such property subject to the interest of the lessee shall not be included in the annual list of assessed values of state-owned real property in such town as prepared for purposes of state grants in accordance with said section 12-19a and the amount of grant to such town under said section 12-19a shall be determined without consideration of such assessed value.
(c) The provisions of subsection (b) of this section shall not be applicable to any land, building or easement belonging to or held in trust for the state of Connecticut at (1) Bradley International Airport or any other state-owned airport and (2) any restaurant, gasoline station or other service facility or public convenience as may be deemed appropriate by the Commissioner of Transportation for state highway, mass transit, marine or aviation purposes.
(1949 Rev., S. 1738; 1957, P.A. 673, S. 6; 1961, P.A. 347; 1967, P.A. 829; 1969, P.A. 139, S. 1; P.A. 75-321, S. 1, 2; P.A. 81-58, S. 2, 4; P.A. 85-448, S. 1, 2; P.A. 93-64, S. 1, 2; P.A. 97-282, S. 3, 6.)
History: 1961 act added "agricultural lands" to list; 1967 act added provisions re assessments of easements to use air space; 1969 act added provision re assessment and taxation of land, buildings and easements within highway rights- of-way leased by state to nonexempt lessees; P.A. 75-321 added provisions re separate assessment of structures and improvements erected by lessee; P.A. 81-58 made provisions of section applicable to a lessee applicable also in the case of a sublessee, effective April 28, 1981, and applicable in any municipality to the assessment year commencing October 1, 1981, and each assessment year thereafter; P.A. 85-448 deleted provision in Subsec. (a) re taxation of certain leased land, buildings and easements for air rights within highway rights-of-way on ad valorem basis and added Subsecs. (b) and (c) in which the interest of a lessee of state-owned real property is subject to property tax under certain conditions, effective June 25, 1985, and applicable in any town to the assessment year commencing October 1, 1985, and each assessment year thereafter; P.A. 93-64 specified in Subsec. (a) that structures and improvements to building lots and other lands are liable to taxation, effective May 10, 1993; P.A. 97-282 amended Subsecs. (a) and (b) to provide that property leased to an exempt organization is eligible for grant in lieu of taxes under Sec. 12-19a and to make technical and conforming changes, effective June 26, 1997.
See Sec. 7-33 re lists of transfers of taxable property.
Real estate is not validly listed in name of agent of owner. 59 C. 422. Joint assessment of benefits where interests are separate, irregular. 60 C. 112. Land held validly listed in name of corporation, and not in name of its receiver. 72 C. 64. Listing property to the heirs of one deceased. 79 C. 632. Refers to freeholds, not leaseholds. 75 C. 592. May include buildings. 85 C. 8. Commencement of proceedings to condemn land of no consequence. 88 C. 76. Unless land listed in name of record owner, no recovery can be had. 91 C. 595. Record to be followed though corporation has changed its name. 66 C. 475. Tenant by curtesy should list land in his name. 67 C. 272. Legislature cannot validate an assessment laid on holder of leasehold interest. 107 C. 701 ff. Leased land must be assessed against owner of fee. Ibid; 75 C. 590. Machinery in mill taxable as part thereof though owners nonresidents. 30 C. 18. Grievance merely that property is valued higher than other like property no ground for relief. 63 C. 18, 79. Water power taxable here though transmitted for use to adjoining state. 73 C. 294. Bridge structure of bridge company held not within this section. 77 C. 314. As to water mains, see 79 C. 70; 85 C. 119. Buildings apart from land may be real estate. 85 C. 6. Easements not land within this section. 85 C. 127. Valuation of land set in by the acre may be based on value in view of suitability for house lots. 103 C. 155. See notes to sections 12-42 and 12-63. Fair market value discussed. 105 C. 581. Methods to be used in determining "true and actual valuation." 122 C. 230. Cited. 109 C. 389; 123 C. 546; 131 C. 581. Erroneous for board of relief to use rule putting properties in list at 75% of true value. 115 C. 578. Valuation by assessors is discretionary and cannot be controlled by mandamus. 128 C. 650. Cited. 136 C. 30; 143 C. 100. General assembly provided in 1957 for "uniform percentage" of true and actual value after decision in 144 C. 374 which overruled 63 C. 321. Cited. 146 C. 578. Wide discretion in assessors and unless their action is discriminatory or unreasonable their opinion and judgment should control in determination of value for taxation purposes. 146 C. 669. On appeal, before court can employ another method of valuation, it must be established that method employed by assessors was not an acceptable or proper method under circumstances. 146 C. 681. Cited. 149 C. 32. Probative value of sale price of corporate stock for purpose of determining value of real estate depends on particular circumstances and cannot be utilized where facts indicate sale was by a corporation in financial distress. Id., 33. Fair market value as of assessment date is the criterion regardless of intended future use. Id. Cited. 149 C. 453. Where uniform percentage is not applied, owner is entitled to relief if assessment of property exceeds amount computed by ratio of fair value. 151 C. 79. Assessed valuations made without participation of owner are not generally admissible on issue of value of property taken by eminent domain. 159 C. 407, 415. Cited. 162 C. 87. Cited. 163 C. 433. Unless otherwise provided, rights-of-way, which do not include public utility easements, are not taxable separate from freeholds. 165 C. 211. Cited. 169 C. 663, 670, 671. Cited. 170 C. 477−480. Cited. 171 C. 74, 86. Cited. 172 C. 439, 442, 444, 445. Cited. 174 C. 380, 385. Amendments to section 12-75 by 1967 P.A. 439 supersede earlier enacted general provisions of this section. 174 C. 556, 560, 563−565. A communications tower cannot appropriately be classified as a "building" within meaning of statute and is therefore not subject to taxation. 180 C. 409, 410−414. Court has limited use of average ratio analysis as a remedy to cases where evidence establishes assessor failed to follow requirements of this statute. 182 C. 619, 623, 624, 626, 627, 629. Application of fixed percentage factor by assessor to increase assessments cannot reasonably be found to fulfill statutory duty to determine "true and actual valuation" of each individual property. 184 C. 333, 337, 338. Cited. 195 C. 48, 50. Cited. 203 C. 425, 429, 434−438. Cited. 210 C. 233, 238, 241, 242. Cited. 220 C. 335, 338. Cited. 226 C. 92, 101, 102. Cited. 232 C. 335, 342, 343. Cited. 240 C. 422. Cited. 242 C. 363. Assessor's goal under this section is to determine value of property as accurately as possible. 249 C. 110.
Cited. 2 CA 152, 156, 159, 160. Cited. 7 CA 496, 500. Cited. 13 CA 393, 394, 397. Cited. 21 CA 275, 284.
On appeal, the court may consider new evidence in determining "true and actual valuation." 1 CS 112. "Present true and actual valuation" is synonymous with "fair market value." Real property is assessable according to the use adopted. 6 CS 505. If there is a market for real property, it must be assessed at fair market value. 8 CS 540. Cited. 11 CS 241; 12 CS 47. Property may be taxed although it receives no benefit from such taxes. 14 CS 258. Cited. 41 CS 457, 464.
Cited. 5 Conn. Cir. Ct. 195.
Subsec. (a):
Cited. 210 C. 233, 237. Cited. 220 C. 335, 344.

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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. (a) Whenever a building is so damaged as to require total reconstruction before it may be used for any purpose related to its use prior to such damage and following which, the owner provides for complete demolition of such building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on such parcel for purposes of grading, such parcel shall be assessed for purposes of property tax as of the date such demolition, removal and grading are completed, to the satisfaction of the building inspector in the municipality, and such assessment shall reflect a determination of the assessed value of such parcel, exclusive of the value of the building so damaged, demolished and removed. The adjusted assessment shall be applicable with respect to such parcel from the date demolition, removal and grading are completed, as determined by said building inspector, until the first day of October next succeeding and the amount of property tax payable with respect to such parcel for the assessment year in which demolition, removal and grading are completed shall be adjusted accordingly in such manner as determined by the assessor.
(b) Notwithstanding the provisions of subsection (a) of this section, in the case of a building that sustains fire or weather-related damage that requires the building to be totally reconstructed before it may be used for any purpose related to its use prior to the damage, the assessment reduction shall be calculated from the date of such fire or weather event if the owner, within one hundred twenty days of the fire or weather event, provides for complete demolition of such building with the material from demolition being removed from the parcel of real property on which the building was situated and the parcel graded to the satisfaction of the building inspector in the municipality. If the fire or weather event occurs not more than one hundred twenty days before the next assessment date and the owner provides for such complete demolition, removal and grading to the satisfaction of the building inspector after the next assessment date and not more than one hundred twenty days after the fire or weather event, the assessment for the damaged building shall be removed for such next assessment date.
(c) When a municipality reduces an assessment for a building pursuant to subsection (a) or (b) of this section, the municipality may, by vote of its legislative body, or in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate all or a portion of the property tax with respect to personal property that had been located in the building. Such abatement may be allowed if the personal property was damaged as a direct result of a fire or weather event to such an extent that the property cannot be used for any purpose related to its use prior to such fire or weather event. Any abatement provided under this subsection shall be applicable with respect to such personal property from the date of the damage to the following October first.
(P.A. 81-21, S. 1, 2; P.A. 93-231, S. 1, 2; P.A. 00-120, S. 1, 13.)
History: P.A. 81-21 effective April 7, 1981, and applicable in any municipality to assessment year commencing October 1, 1981, and each assessment year thereafter; P.A. 93-231 designated existing section as Subsec. (a) and added new Subsec. (b) requiring any municipality to reduce the assessment on a building that must be totally reconstructed due to fire or weather-related damage as of the date the building was damaged, effective June 28, 1993, and applicable to assessment years commencing on and after October 1, 1993; P.A. 00-120 added Subsec. (c) providing a municipal option to abate the tax on personal property damaged by fire or weather event that cannot be used for its original purpose, effective May 26, 2000, and applicable to assessment years commencing October 1, 1998.
Cited. 207 C. 250, 259.

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Sec. 12-65. Agreements fixing assessments on multifamily housing. Any municipality acting through its board of selectmen, town council, court of common council or other governing body shall have the power to enter into a written agreement with a taxpayer fixing the assessment of real estate to be used for a housing project consisting of three or more housing units to be constructed or rehabilitated, provided: (a) The real estate to be used for said housing project is in a redevelopment area, community development area or neighborhood strategy area, included (1) in a redevelopment plan approved by a redevelopment agency pursuant to section 8-127, (2) in an urban renewal project authorized by a redevelopment agency pursuant to section 8-141 or (3) in a community development plan approved by the municipality under sections 8-169a to 8-169j, inclusive; (b) the term of such agreement shall not exceed fifteen years from the date of the completion of the housing project or completion of rehabilitation of the housing project or sixteen years from the date of the agreement, whichever is the shorter period; (c) the assessment agreed on for the real estate plus future improvements shall not be less than the assessment as of the last regular assessment date of the real estate without such future improvements. If the municipality claims that the taxpayer is not complying with the terms of such agreement, the municipality may bring an action in the superior court of the judicial district in which the municipality is located to force compliance with such agreement; but a mortgagee may loan its money in reliance on such agreement and nothing herein contained shall be construed to permit the municipality to increase the assessment during the aforesaid period beyond the amount agreed on.
(1949 Rev., S. 1739; 1957, P.A. 163, S. 25; 1963, P.A. 615, S. 1; 1969, P.A. 335; P.A. 78-280, S. 2, 127; P.A. 79-589, S. 1, 2; P.A. 88-280, S. 10.)
History: 1963 act added provision (a), increased the term of the agreement by five years, extended the date for commencement of construction from 1949 to 1969 and deleted provisions re rental rates and preference as tenants for veterans and members of merchant marine; 1969 act extended date for commencement of construction from 1969 to 1971 in Subdiv. (c); P.A. 78-280 substituted "judicial district" for "county"; P.A. 79-589 specified housing projects "consisting of three or more housing units", included rehabilitation projects, amended Subdiv. (a) to include projects in community development areas or in neighborhood strategy areas and deleted former Subdiv. (c), relettering Subdiv. (d) accordingly; P.A. 88-280 made technical change, substituting reference to Sec. 8-169j for reference to Sec. 8-169n.
Cited. 17 CA 166, 168, 171.

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Sec. 12-65a. Approval by state referee. Such written agreement shall be filed within ten days from the date of its execution in the superior court for the judicial district in which the municipality executing such agreement is located. The clerk of such court shall forthwith refer such agreement to a state referee for approval as a fair and reasonable agreement. If the referee finds such agreement fair and reasonable he shall certify to the same and the clerk of the superior court for such judicial district shall annex such certificate to such agreement and only at that time shall the agreement be binding upon the parties executing such agreement. If such referee finds said agreement not fair and reasonable, the clerk of the superior court of such judicial district shall forthwith notify the parties and such agreement shall be null and void and of no effect.
(1963, P.A. 615, S. 2; P.A. 80-483, S. 50, 186.)
History: P.A. 80-483 substituted "judicial district" for "county".
Cited. 17 CA 166, 168, 171.

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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. (a) Any municipality may, by affirmative vote of its legislative body, enter into a written agreement with any party owning or proposing to acquire an interest in real property in such municipality, or with any party owning or proposing to acquire an interest in air space in such municipality, or with any party who is the lessee of, or who proposes to be the lessee of, air space in such municipality in such a manner that the air space leased or proposed to be leased shall be assessed to the lessee pursuant to section 12-64, fixing the assessment of the real property or air space which is the subject of the agreement, and all improvements thereon or therein and to be constructed thereon or therein, subject to the provisions of subsection (b) of this section, (1) for a period of not more than seven years, provided the cost of such improvements to be constructed is not less than three million dollars, (2) for a period of not more than two years, provided the cost of such improvements to be constructed is not less than five hundred thousand dollars, (3) to the extent of fifty per cent of such increased assessment, for a period of not more than three years, provided the cost of such improvements to be constructed is not less than one hundred thousand dollars, (4) to the extent of twenty per cent of such increased assessment, for a period of not more than three years, provided the cost of such improvements to be constructed is not less than one hundred thousand dollars, (5) to the extent of thirty per cent of such increased assessment, for a period of not more than three years, provided the cost of such improvements to be constructed is not less than five hundred thousand dollars, (6) to the extent of twenty per cent of such increased assessment, for a period of not less than five years but no more than seven years, provided the costs of such improvements to be constructed is not less than three million dollars, or (7) to the extent of thirty per cent of such increased assessment, for a period of not more than seven years, provided the cost of such improvements to be constructed is not less than five million dollars.
(b) The provisions of subsection (a) of this section shall only apply if the improvements are for at least one of the following: (1) For office use; (2) for retail use; (3) for permanent residential use; (4) for transient residential use; (5) for manufacturing use; (6) for warehouse, storage or distribution use; (7) for structured multilevel parking use necessary in connection with a mass transit system; (8) for information technology; (9) for recreation facilities; or (10) for transportation facilities.
(1971, P.A. 471, S. 1, 2; P.A. 73-477; P.A. 75-575, S. 1, 2; P.A. 77-138, S. 1, 3; 77-586, S. 2, 3; P.A. 79-78, S. 1, 2; P.A. 82-414, S. 1, 2; P.A. 85-573, S. 1, 18; P.A. 90-219, S. 13; May Sp. Sess. P.A. 92-15, S. 4, 20; P.A. 94-157, S. 3, 4; P.A. 97-235, S. 1, 4; P.A. 98-207.)
History: P.A. 73-477 added words "an interest in" with reference to acquisition of real property and air space in Subsec. (a); P.A. 75-575 amended Subsec. (a) to include municipalities with population densities of 4,500 persons or more per square mile and those contracting with U.S. for grants of more than ten million dollars for redevelopment and urban renewal and amended Subsec. (b) to include improvements for manufacturing use and to change cost minimum from ten to five million dollars; P.A. 77-138 made provisions applicable to any municipality, deleting all restrictions based on population, population density or amount of federal grant and included in Subsec. (b) improvements for warehouse storage or distribution use; P.A. 77-586 reinstated restriction on applicability of provisions, limiting provisions to municipalities with population of at least thirty-five thousand; P.A. 79-78 deleted restriction imposed by P.A. 77-586 and changed cost minimum in Subsec. (b) from five to three million dollars; P.A. 82-414 amended requirements in Subsec. (b) applicable to fixed assessment agreements to permit agreements if at least one, rather than two or more as was previously the case, of the types of improvements is satisfied; and increased list by adding multilevel parking facilities as an improvement, the proposed construction of which would allow such an agreement; P.A. 85-573 provided for agreements for not more than two years on improvements of not less than five hundred thousand dollars, effective July 10, 1985, and applicable in any municipality to the assessment year commencing October 1, 1985, and thereafter; P.A. 90-219 amended Subsec. (b) to require that improvements for structured multilevel parking use be necessary in connection with a mass transit system; May Sp. Sess. P.A. 92-15 added Subdiv. (3) to Subsec. (a) regarding improvements of not less than one hundred thousand dollars, effective July 1, 1992, and applicable to assessment years of municipalities commencing on or after October 1, 1992; P.A. 94-157 amended Subsec. (a) by adding Subdivs. (4) to (7), inclusive, effective October 1, 1994, and applicable to assessment years commencing on or after that date; P.A. 97-235 amended Subsec. (b) to add new Subdiv. (viii) re improvements for information technology, effective June 24, 1997; P.A. 98-207 reorganized and relettered Subsec. (b) and added new Subdivs. (9) and (10) re recreation facilities and transportation facilities.
Cited. 228 C. 79, 81. Cited. 235 C. 637, 640.
Cited. 17 CA 166, 168, 171.

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Sec. 12-65c. Deferral of increased assessments due to rehabilitation: Definitions. As used in sections 12-65c to 12-65f, inclusive:
(a) "Rehabilitation area" means any municipality, or a part thereof, which is deteriorated, deteriorating, substandard or detrimental to the safety, health, welfare or general economic well-being of the community;
(b) "Rehabilitation" means the improvement or repair of a structure or facilities appurtenant thereto, exclusive of general maintenance or minor repairs.
(P.A. 73-558, S. 1.)
Cited. 17 CA 166, 168, 171, 172.
Subdiv. (b):
Cited. 17 CA 166, 167, 170, 173.

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Sec. 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase. (a) The legislative body of any municipality may, in accordance with the provisions of sections 12-65c to 12-65f, inclusive, adopt a resolution designating such municipality, or any part thereof, as a rehabilitation area and establishing criteria for eligibility of real property within the area so designated for deferral, as provided in section 12-65e, of any increased assessment attributable to rehabilitation or new construction. Such criteria shall include the initial condition of the property, the extent and nature of improvements compatible with the plan of development of the municipality and subdivision and zoning regulations, if any, and in compliance with such state building and health codes and local housing code requirements, as may apply, and acceptable uses for such property. Such criteria shall be determined with the advice of the local building official and housing code enforcement officer or other authority designated by the municipality to enforce the provisions of sections 19a-355, 47a-14a to 47a-14g, inclusive, 47a-51, 47a-53, 47a-54, 47a-54a, 47a-55, 47a-56, 47a-56a, 47a-56d to 47a- 56j, inclusive, and 47a-57 to 47a-61, inclusive.
(b) No such resolution or criteria shall be adopted (1) until after a public hearing, notice of the time, place and purpose of which shall be given by publication in a newspaper having a general circulation in the municipality at least twice, at intervals of not less than two days, the first not more than fifteen days nor less than ten days and the last not less than two days prior to the date of such hearing; and (2) following such hearing, in any municipality having a planning commission or combined planning and zoning commission, such proposal has been referred to such commission for a report in accordance with the provisions of section 8-24, and in the event such commission disapproves the proposal, the vote on adoption by the municipality shall be in accordance with the provisions of said section 8-24.
(c) Notice of the adoption of the resolution and criteria shall be published by the legislative body, in a newspaper having a general circulation in the municipality, not later than fifteen days after its adoption. A copy of such resolution and criteria shall be filed in the office of the town clerk of such municipality.
(P.A. 73-558, S. 2; P.A. 74-190, S. 1, 3; P.A. 79-607, S. 20, 22.)
History: P.A. 74-190 substituted "real" for "residential" property in Subsec. (a); P.A. 79-607 included deferrals for new construction.
Cited. 17 CA 166, 168, 170, 171.

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Sec. 12-65f. Appeal. Any person aggrieved by any decision or action, or failure to take action, by a municipality under the provisions of sections 12-65c to 12-65e, inclusive, may appeal within fifteen days of the notice of such decision or action, or in the case of failure to take action, within fifteen days after the expiration of sixty-five days from the date of the submission of the request for action to the legislative body of the municipality, to the superior court for the judicial district in which the municipality lies.
(P.A. 73-558, S. 4; P.A. 76-436, S. 275, 681; P.A. 78-280, S. 1, 127.)
History: P.A. 76-436 substituted superior court for court of common pleas and included judicial districts, effective July 1, 1978; P.A. 78-280 deleted reference to counties.
Cited. 17 CA 166, 168, 171.

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Sec. 12-65g. Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate physically disabled persons. Required provisions. The legislative body of any municipality may, by ordinance, authorize such municipality to enter into a written agreement with an owner of any real property who agrees to improve, rehabilitate or renovate any building thereon to meet the standards of design and construction of the State Building Code to accommodate physically disabled persons, as set forth in article 512 of the State Building Code, or any subsequent corresponding section of the State Building Code, as from time to time amended, to fix the assessment on such property as of the date of the agreement for a period of not longer than five years and to defer any increase in assessment attributable to such improvement, rehabilitation or renovation during such period, provided (1) the agreement shall be approved by the local building official and (2) such improvement, rehabilitation or renovation shall be completed not later than three years from the date of the agreement and, upon completion, shall be subject to inspection and certification by such local building official as being in conformance with the applicable provisions of said code.
(P.A. 75-244; P.A. 94-175, S. 8, 32; May Sp. Sess. P.A. 94-4, S. 80, 85; P.A. 95-160, S. 64, 69.)
History: P.A. 94-175 made a technical change in the building code reference, effective June 2, 1994; May Sp. Sess. P.A. 94-4 and P.A. 95-160 revised effective date of P.A. 94-175 but without affecting this section.

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Sec. 12-65h. Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility fixing the assessment of personal property in such facility. Any municipality may, by affirmative vote of its legislative body, enter into a written agreement with any party owning or proposing to acquire an interest in real property in such municipality, or with any party owning or proposing to acquire an interest in air space in such municipality, or with any party who is the lessee of, or who proposes to be the lessee of, air space in such municipality in such a manner that the air space leased or proposed to be leased shall be assessed to the lessee pursuant to section 12-64, upon which is located or proposed to be located a manufacturing facility, as defined in subdivision (72) of section 12-81, fixing the assessment of the personal property located in the facility which is the subject of the agreement, (1) for a period of not more than seven years, provided the increase in the assessed value of such personal property in such facility is not less than three million dollars, (2) for a period of not more than two years, provided the increase in the assessed value of such personal property in such facility is not less than five hundred thousand dollars, or (3) to the extent of fifty per cent of such increased assessment, for a period of not more than three years, provided the increase in the assessed value of such personal property in such facility is not less than one hundred thousand dollars.
(May Sp. Sess. P.A. 92-15, S. 5, 20.)
History: May Sp. Sess. P.A. 92-15 effective July 1, 1992, and applicable to assessment years of municipalities commencing on or after October 1, 1992; (Revisor's note: In 1997 a reference to "subsection (72)" of Sec. 12-81 was changed editorially by the Revisors to "subdivision (72)" to conform section with Sec. 12-81).

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Sec. 12-66. Property of religious, educational or charitable corporations; leasehold interests. (a) Lands or buildings, the title to which is in the name of any religious, educational or charitable corporation, otherwise exempt from taxation and which have been leased for a term of one hundred years or more by a lease executed with an annual rent reserved, which land and buildings are used for other than religious, educational or charitable purposes, shall, annually, be subject to local assessment and taxation in the name of the lessee, assignee or sublessee of such land on the assessment day of the town wherein situated. Except as provided in this section, all provisions of the law relating to the filing of assessment lists and appeals to the boards of assessment appeals and to the Superior Court shall, mutatis mutandis, apply to each such lessee and all provisions of the law relating to assessors and boards of assessment appeals shall, mutatis mutandis, apply to such property.
(b) Any person who has paid the entire tax due any town for a period of twelve months on any such property may make application in writing to the tax collector of such town for a refund of the whole or such part of such tax as represents, under the terms of the lease, the amount of rent paid to such corporation for such period. Such application shall be made within three years of the due date of the whole or first installment of such tax, shall contain a recital of the facts and shall state the amount of refund requested. The collector shall, after examination of such application, refer the same, with his recommendations thereon, to the selectmen of such town and shall certify to the amount of refund to which such applicant is entitled. Upon receipt of such application and certification, the selectmen shall draw an order upon the treasurer in favor of such applicant for the amount so certified, without interest. Any action so taken by such selectmen shall be a matter of record and the tax collector shall be notified thereof in writing.
(c) This section shall be construed to authorize taxation of leased real estate under such leases.
(1949 Rev., S. 1740; P.A. 76-436, S. 300, 681; P.A. 95-283, S. 37, 68.)
History: P.A. 76-436 substituted superior court for court of common pleas, effective July 1, 1978; P.A. 95-283 amended Subsec. (a) to replace board of tax review with board of assessment appeals, effective July 6, 1995.
Purpose of section is to prevent property of charitable organization not used exclusively for charitable purpose from escaping taxation, and to avoid assessment of taxes from being collected twice by municipality. 172 C. 439, 445.

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Sec. 12-67. Taxation of dwelling houses of railroad companies. Each dwelling house belonging to any railroad company shall be set in the list and taxed in the town where such dwelling house is situated, notwithstanding the fact that the same may be rented to or occupied by an employee of such railroad company; and the amount paid for taxes on any such dwelling house shall be deducted from the sum required by law to be paid by such railroad company for taxes to the state.
(1949 Rev., S. 1741.)

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Sec. 12-68. Grantee failing to record deed, grantor taxed. Damages. When, in consequence of the failure of the purchaser of any real estate or any interest therein to place on the land records of the town in which such real estate is situated the deed or other instrument of conveyance by which such estate or interest therein has been conveyed to him and under which he holds the same, such real estate or interest therein has been set for taxation in the list of such purchaser's grantor and any lawful tax has been assessed thereon against such grantor and has been paid by him, a right of action shall accrue to such grantor to recover from such purchaser as damages a sum double the amount of such payment.
(1949 Rev., S. 1742.)
Liens for water charges not within statute. 11 CS 454.

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Sec. 12-69. Real estate liable for payment of judgment. Such real estate shall stand charged with and remain liable for the payment of any judgment recovered under the provisions of section 12-68 until such judgment is satisfied; provided such grantor shall have lodged for record with the town clerk of the town in which such real estate is situated a certificate in writing, subscribed and sworn to by such grantor, describing such real estate and giving notice of the conveyance of it by him, the character of the instrument of conveyance, the name of the grantee therein and the date on or about which such conveyance was made and that such real estate stands subject to a lien to secure all judgments recovered or to be recovered under the provisions of said section; which certificate shall be recorded by such town clerk on the land records of such town.
(1949 Rev., S. 1743.)

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Sec. 12-70. Obligation of purchaser of real estate assuming payment of taxes. When any person, at the time he acquires equity in real estate, expressly assumes the payment of taxes which are to become payable thereafter, he shall become liable for the payment thereof to the same extent and in the same manner as though such real estate were assessed in his name.
(1949 Rev., S. 1744.)
As to retroactivity, see 133 C. 242. Veteran not entitled to refund under provisions of section 12-81 (19). 135 C. 228; 155 C. 339. History and intent discussed. 135 C. 228; 164 C. 178. Purchaser from tax-exempt vendor assumes no liability for period prior to purchase. 164 C. 178.

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Sec. 12-71. Personal property subject to property tax. Computer software not subject to tax for assessment year beginning October 1, 1988, and thereafter. (a) All goods, chattels and effects or any interest therein, including any interest in a leasehold improvement classified as other than real property, belonging to any person who is a resident in this state, shall be listed for purposes of property tax in the town where such person resides, subject to the provisions of sections 12-42 and 12-59. Any such property belonging to any nonresident shall be listed for purposes of property tax as provided in section 12-43.
(b) All property subject to this section shall be valued at the same percentage of its then actual valuation as the assessors have determined with respect to the listing of real estate for the same year, except that any motor vehicle for which number plates have been issued under section 14-20 and any aircraft manufactured prior to January 1, 1946, shall be assessed at a value of not more than five hundred dollars except when otherwise provided by law. The provisions of this section shall not include money or property actually invested in merchandise or manufacturing carried on out of this state or machinery or equipment which would be eligible for exemption under subdivision (72) of section 12-81 once installed and which cannot begin or which has not begun manufacturing, processing or fabricating; or which is being used for research and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing or being used for the significant servicing, overhauling or rebuilding of machinery and equipment for industrial use or the significant overhauling or rebuilding of other products on a factory basis or being used for measuring or testing or metal finishing or in the production of motion pictures, video and sound recordings.
(c) Upon payment of the property tax assessed with respect to any property referred to in this section, owned by a resident or nonresident of this state, which is currently used or intended for use in relation to construction, building, grading, paving or similar projects, including, but not limited to, motor vehicles, bulldozers, tractors and any trailer- type vehicle, excluding any such equipment weighing less than five hundred pounds, and excluding any motor vehicle subject to registration pursuant to chapter 246 or exempt from such registration by section 14-34, the town in which such equipment is taxed shall issue, at the time of such payment, for display on a conspicuous surface of each such item of equipment for which such tax has been paid, a validation decal or sticker, identifiable as to the year of issue, which will be presumptive evidence that such tax has been paid in the appropriate town of the state.
(d) (1) Personal property subject to taxation under this chapter shall not include computer software, except when the cost thereof is included, without being separately stated, in the cost of computer hardware. "Computer software" shall include any program or routine used to cause a computer to perform a specific task or set of tasks, including without limitation, operational and applicational programs and all documentation related thereto.
(2) The provisions of subdivision (1) of this subsection shall be applicable (A) to the assessment year commencing October 1, 1988, and each assessment year thereafter, and (B) to any assessment of computer software made after September 30, 1988, for any assessment year commencing before October 1, 1988.
(3) Nothing contained in this subsection shall create any implication related to liability for property tax with respect to computer software prior to July 1, 1989.
(4) A certificate of correction in accordance with section 12-57 shall not be issued with respect to any property described in subdivision (1) of this subsection for any assessment year commencing prior to October 1, 1989.
(e) For assessment years commencing on or after October 1, 1992, each municipality shall exempt aircraft, as defined in section 15-34, from the provisions of this chapter.
(1949 Rev., S. 1745; 1953, S. 1047d; 1957, P.A. 673, S. 7; 1959, P.A. 239, S. 1; 1971, P.A. 668, S. 1; P.A. 73-490; 73- 531, S. 1, 2; P.A. 77-432, S. 1, 2; P.A. 79-550, S. 1, 2; P.A. 81-20, S. 1, 2; 81-423, S. 1, 25; P.A. 83-485, S. 1, 13; P.A. 89-251, S. 193, 203; May Sp. Sess. P.A. 92-17, S. 49, 59; P.A. 93-433, S. 8, 26; P.A. 99-189, S. 12, 20; 99-272, S. 3, 7; P.A. 00-230, S. 3.)
History: 1959 act provided for listing of property of nonresident; 1971 act added provisions allowing taxation of vessels either in town of owner's residence or in town where vessel usually operated; P.A. 73-490 divided previous provisions into Subsecs. (a) to (c) and added Subsec. (d) re validation stickers on construction equipment; P.A. 73-531 provided that antique automobiles not be assessed at value of more than five hundred dollars, effective June 11, 1973, and applicable to the first assessment date thereafter; P.A. 77-432 specifically included trailer-type vehicles in Subsec. (d); P.A. 79-550 removed goods, chattels and effects from exception in Subsec. (a) and added exception for farm machinery in Subsec. (b); effective June 21, 1979, and applicable to town assessment lists for 1979 and any list thereafter; P.A. 81-20 deleted special procedure for valuation of farm machinery, effective April 7, 1981, and applicable in any municipality to assessment year commencing October 1, 1981, and each assessment year thereafter; P.A. 81-423 eliminated vessels from personal property subject to property tax, effective July 1, 1981, and applicable to the assessment year commencing October 1, 1981, and thereafter; P.A. 83-485 amended Subsec. (a) for purposes of clarification with respect to provisions applicable to listing of personal property in the town where the owner resides and the listing of such property of a nonresident, effective June 30, 1983, and applicable in any town to the assessment year commencing October 1, 1983, and each assessment year thereafter; P.A. 89-251 added Subsec. (e) providing that for the assessment year commencing October 1, 1988, and thereafter computer software shall not be subject to tax as personal property, and including a definition of computer software; May Sp. Sess. P.A. 92-17 amended Subsec. (b) to set an assessment cap of five hundred dollars for aircraft manufactured prior to January 1, 1946, effective June 19, 1992, and applicable to assessment years of municipalities commencing on or after October 1, 1992; P.A. 93-433 added Subsec. (f) exempting aircraft from the property tax, effective July 1, 1993; P.A. 99- 189 added leasehold improvements classified as other than real property, deleted former Subsec. (c) re taxation of personal property in a town having two or more taxing districts, redesignated former Subsecs. (d), (e) and (f) as Subsecs. (c), (d) and (e) and made technical changes, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 99-272 amended Subsec. (b) to exclude construction in progress property which is eligible for exemption under Sec. 12-81(72), effective June 15, 1999, and applicable to assessment years commencing on or after October 1, 1999; P.A. 00-230 made technical changes in Subsec. (b).
Railroad bonds taxable. 33 C. 187. Mortgage note without interest added by board of relief to creditor's list. 39 C. 176. Damages for land taken, assessed before the first day of October but not paid till after that day, not assessable. 41 C. 206. Bonds secured by mortgage on real estate in another state taxable; 42 C. 426; though this may result in larger tax than if mortgaged land lay in this state. 100 U. S. 491. Nonresident's personal property not taxable as a general rule; otherwise if given in by him. 47 C. 477. Lease of real estate not within this section. 75 C. 592. As to mortgage debt, see 76 C. 672. Burden on owner to show bonds not taxable under this section. 83 C. 497. N. Y. bank deposits owned by local corporation and used here for its corporate purposes in connection with its local business are taxable. 92 C. 319. Bond owned by person in Conn., executed by resident of N. Y., and secured by mortgage upon real estate in N. Y., is not exempt under this section. 106 C. 530. See note to section 12-40. Cited. 135 C. 89. Legislature intended to include all types of tangible and intangible personal property. 137 C. 267. Cited. 141 C. 483. General assembly provided in 1957 for "uniform percentage" of true and actual value after decision in 144 C. 374 which overruled 63 C. 321. Cited. 169 C. 663, 670. Cited. 171 C. 74, 86. Amendment to section 12-75 by 1967 P.A. 439 supersede earlier enacted provisions of this section. 174 C. 556, 560, 563− 566. Cited. 210 C. 233, 239. Computer software as intangible personal property not subject to provisions of statute. 212 C. 639, 640, 644, 646. Cited. 240 C. 192.
Cited. 2 CA 303, 307. Cited. 13 CA 393, 397. Cited. 35 CA 269, 270.
"Then actual valuation" synonymous with fair market value. 6 CS 505. Cited. 15 CS 237; 16 CS 261.
Cited. 5 Conn. Cir. Ct. 195.
Subsec. (a):
Cited. 212 C. 639, 642.
Cited. 35 CA 269, 271.
Subsec. (b):
Towns permitted to assess personal property on basis of annual valuation. 210 C. 233, 235−238, 240, 243.
Nothing in language requiring interim revaluation of all classes of property if one class is revalued. 13 CA 393−397, 399.

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Sec. 12-71a. List of values of vessels. Use in assessing. Section 12-71a is repealed, effective June 3, 1999.
(1971, P.A. 668, S. 2, 3; P.A. 73-257, S. 26, 27; P.A. 99-89, S. 9, 10.)

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Sec. 12-71d. Schedule of motor vehicle values. On or before the first day of October each year, the Secretary of the Office of Policy and Management shall recommend a schedule of motor vehicle values which shall be used by assessors in each municipality in determining the assessed value of motor vehicles for purposes of property taxation. For every vehicle not listed in the schedule the determination of the assessed value of any motor vehicle for purposes of the property tax assessment list in any municipality shall continue to be the responsibility of the assessor in such municipality, provided the legislative body of the municipality may, by resolution, approve any change in the assessor's method of valuing motor vehicles. Any appeal from the findings of assessors concerning motor vehicle values shall be made in accordance with provisions related to such appeals under this chapter. Such schedule of values shall include, to the extent that information for such purpose is available, the value for assessment purposes of any motor vehicle currently in use. The value for each motor vehicle as listed shall represent one hundred per cent of the average retail price applicable to such motor vehicle in this state as of the first day of October in such year as determined by said secretary in cooperation with the Connecticut Association of Assessing Officers.
(P.A. 85-386, S. 1, 2; May Sp. Sess. P.A. 94-4, S. 3, 85; P.A. 95-160, S. 64, 69.)
History: P.A. 85-386 effective June 25, 1985, and applicable to the assessment year in any municipality commencing October 1, 1985, and thereafter; May Sp. Sess. P.A. 94-4 authorized assessors to determine the assessed value of motor vehicles not listed in the schedule and provided the legislative body of the municipality may approve any change in the assessor's method of valuing motor vehicles, effective June 9, 1994; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section.

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Sec. 12-72. Assessment of certain classes of vessels. Section 12-72 is repealed, effective June 3, 1999.
(1949 Rev., S. 1748; P.A. 99-89, S. 9, 10.)

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Sec. 12-73. Taxation of municipal property used for sewage disposal. Land used and occupied by any municipality for the purpose of sewage disposal, which land is located in any other town than that in which such municipality is situated, shall be taxable in the town in which such land is located at an amount which would be its fair valuation for agricultural purposes.
(1949 Rev., S. 1752.)

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Sec. 12-74. Municipal airports located in another town. All property owned by any town or city, which is located in another town and used for the purposes of an airport, shall be exempt from taxation so long as it continues to be used for such purposes and so long as the town in which it is located has the same privileges as to the use of such airport as are possessed by the municipality owning the same; but, if any such airport is leased to any person, association or private corporation, or is used in such manner as to become a source of profit to the municipality owning the same, the land so occupied and situated in any adjoining town or towns shall thereupon be subject to taxation.
(1949 Rev., S. 1753.)
Condition for exemption based on "use in such manner as to become a source of profit to the municipality" construed to mean that airport is being operated for the purpose of making money. 142 C. 634. Cited. 159 C. 465.

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Sec. 12-75. Assessment of private water company property. Payments by municipal water companies on certain property. Land and buildings, with their appurtenances, including dams, pipe lines and mains, pumping stations, machinery or other equipment, whether such property is considered real or personal estate, owned or taken by any person, firm or corporation except municipal corporations for the purpose of creating or furnishing a supply of water for domestic use, shall be assessed in the town in which such property is situated to such person, firm or corporation. Such personal property shall be assessed in accordance with section 12-63. Any such municipal corporation shall, with respect to any such property acquired on or after January 1, 1978, which is situated in a town other than that in which such municipal corporation is located, make annual payments to such town equal to the taxes which would otherwise be due, exclusive of any taxes on improvements made on such property subsequent to acquisition by such corporation.
(1949 Rev., S. 1754; 1967, P.A. 439; 1969, P.A. 714; P.A. 78-273, S. 1, 5.)
History: 1967 act defined fair market value of property owned by public service companies as depreciated value listed in annual audit report; 1969 act deleted amendment introduced in 1967 and provided that personal property be assessed in accordance with Sec. 12-63; P.A. 78-273 added provision re payments to towns for property owned by municipal corporations in towns other than town where located, effective June 1, 1978, and applicable to the 1978 assessment list in any town.
See Sec. 12-76a re taxation of land in which state or U.S. has easement or other right.
See note to section 12-81(4) re 112 C. 515. Amendments to this section by 1967 P.A. 439 supersede earlier enacted general provisions of sections 12-64 and 12-71. 174 C. 556, 558, 560, 564. Cited. 178 C. 100, 112.

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Sec. 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality. (a) Land owned or taken by any municipal corporation, including any metropolitan district established under provisions of the general statutes or any special act, for the purpose of creating or furnishing a supply of water for its use shall be exempt from taxation when the inhabitants of the town in which such land is situated have the right to use, and use, such water supply upon the same terms as the inhabitants of such municipal corporation; otherwise such land shall be liable to taxation, shall be assessed in the town in which such land is situated to the corporation owning or controlling such water supply, shall be valued at what would be its fair market value were it improved farm land and shall be assessed at the uniform rate required by subsection (b) of section 12-62a, notwithstanding the provisions of section 12-63 or any special act. Any such municipal corporation shall, with respect to any such land acquired on or after January 1, 1978, which is situated in a town other than that in which such municipal corporation is located, make annual payments to such town equal to the taxes which would otherwise be due if such land were assessed in accordance with section 12-63, exclusive of any taxes on improvements made on such land subsequent to acquisition by such corporation.
(b) Notwithstanding the provisions of subsection (a) of this section, any regional water district created by special act after January 1, 1977, which is required by such act to make payments in lieu of taxes to towns in which such district is located, shall not be required to make any such payments, in any manner or amount, other than as specifically provided in accordance with such special act.
(1949 Rev., S. 1755; 1963, P.A. 490, S. 10; P.A. 78-273, S. 2, 5; P.A. 82-452, S. 1, 2; P.A. 90-289, S. 1, 2.)
History: 1963 act changed the technical language of the statute; P.A. 78-273 added provision re payments to towns by municipal corporations owning property in towns other than town where located, effective June 1, 1978, and applicable to the 1978 assessment list in any town; P.A. 82-452 amended Subsec. (a) so that land of any metropolitan district, as currently provided in the case of land owned by any municipal corporation, which is located in a town in which residents do not use the water supply shall be taxed as if it were improved farm land, notwithstanding any other provisions of general statutes or any special act and added Subsec. (b) which provides, with respect to any regional water district created after January 1, 1977 and which is required by special act to make payments in lieu of taxes, that such district shall not be required to make payments re such taxes in any manner other than as provided in said special act; P.A. 90-289 amended Subsec. (a) to insert a reference to the assessment of land at the uniform rate required by subsection (b) of section 12-62a, effective October 1, 1992, and applicable to assessment years of municipalities commencing on or after that date.
See Sec. 12-76a re land in which state or U.S. has easement or other right.
For law prior to this enactment, see 44 C. 361. Right to use and actual use of water considered. 84 C. 526. Law upheld and scope defined. 85 C. 123. See notes to Sec. 12-64 and to Sec. 12-81(4) re 112 C. 515. Land located in another municipality for exclusive use of other owner municipality cannot be classified as "forest" under section 12-107d tax classification. 161 C. 396. Cited. 168 C. 319. Cited. 193 C. 342, 343, 345, 350. Repeal by implication by statute of provision of charter discussed. 199 C. 294, 295, 297−299, 303 −307. Cited. 200 C. 697, 699, 701, 702, 704, 705. Cited. 241 C. 382.
"Improved farmland" discussed. 3 CA 53, 54, 58−61, 64−67, 70.
Subsec. (a):
Cited. 241 C. 382.

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Sec. 12-76a. Taxation of land in which state or United States has easement or other right. Acquisition by the state or the United States, or any state or federal agency, of any easement or other right in land owned by any person, firm or corporation subject to taxation under section 12-75 or 12-76 shall not affect the valuation of such land for tax purposes if such easement or other right is acquired in connection with a flood control project from which such person, firm or corporation obtains an additional water supply.
(1963, P.A. 324.)

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Sec. 12-77. Taxation of water power. When water power, created or reserved in any manner by works wholly located in the same town in which it is appropriated and used, is used by its owner, the whole shall be assessed and set in the list as incidental to the machinery which is operated by it, and not separately as distinct property. When such power or any part thereof is leased from its owner, it shall, to the extent to which it is so leased, be assessed and set in his list at a valuation not exceeding one hundred- sevenths of the net revenue derived therefrom.
(1949 Rev., S. 1756.)
Purpose of statute; meaning of words "used by its owner." 80 C. 488. A dam and transmission line of a hydroelectric company are taxable where the power plant is. 101 C. 393, 400. Cited. 137 C. 683.
Cited. 6 CS 505.

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Sec. 12-78. Taxation of water power and works when power is used in another town. When such power is appropriated and used in any other town than that in which the dam, canal, reservoir or pond creating it is located, the valuation of the land occupied by such dam, canal, reservoir or pond, and the increased flowage occasioned thereby, shall be made and set in the list in the town in which such dam, canal, reservoir or pond is located, to the owner of such power at what would be its fair market value were it improved farm land, and such power shall be assessed and set in the list in the town in which it is so used and appropriated as incidental to the machinery which is operated by it, and not separately as distinct property. The assessors shall, in estimating either the incidental value of such power to the machinery operated by it, or its net rental value, deduct from the amount which would otherwise be assessed against such power the value of the land so occupied.
(1949 Rev., S. 1757; 1963, P.A. 490, S. 11.)
History: 1963 act changed the technical language of the statute.
Applies only within the state; water power created within but used without the state, how taxed. 73 C. 294. Dam located partly in one town, but power plant in another. 76 C. 173. See 80 C. 488. See note to Sec. 12-77. Property not to be taxed under this section when provisions of Sec. 12-80 are applicable. 137 C. 680.
Cited; relation to earlier law noted. 6 CS 505.

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Sec. 12-79. Water power used outside the state. For the purpose of taxation, water power developed in the state and used outside the state shall be assessed and set in the list of the town in which the dam, canal, reservoir or pond from which it is derived is located.
(1949 Rev., S. 1758.)
Cited. 137 C. 684.

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Sec. 12-80. Property of utility company to be taxed where located. Real and tangible personal property owned by any company, including a foreign municipal electric utility as defined in section 12-59, employed in the manufacture, transmission or distribution of gas or electricity or both to be used for light, heat or motive power or in the operation of a system of water works for selling or distributing water or both for domestic or power purposes or for two or more of such purposes shall be set in the list of each town where such property is situated on its assessment day and shall be liable to taxation at such percentage of its fair market value as is determined by the assessors under the provisions of sections 12-64 and 12-71. The provisions of this section shall not affect the provisions of section 12-76. Property subject to taxation under the provisions of this section shall not be subject to taxation under the provisions of sections 12- 77, 12-78 and 12-79. Railroad companies subject to taxation under the provisions of chapter 210, and express, telegraph, telephone and cable companies subject to taxation under the provisions of chapter 211, shall not be subject to the provisions of this section.
(1949 Rev., S. 1759; 1957, P.A. 673, S. 8; P.A. 73-442, S. 2; P.A. 85-304, S. 3, 4.)
History: P.A. 73-442 included reference to foreign municipal electric utilities; P.A. 85-304 deleted the reference to railroad car companies as one of the types of companies, which if subject to tax under chapter 211 are not subject to the provisions of this section, consistent with the repeal of the tax on railroad car companies, effective June 5, 1985, and applicable to tax years of car companies commencing on or after January 1, 1985.
Section covers a special case carved out of the general terms of Sec. 12-78 and provides that where it is applicable the property shall not be taxed under Sec. 12-78. 137 C. 680. Court applied correct rule of valuation. 139 C. 388. Cited. 149 C. 452. Interment costs of gas line not excluded from fair value determination. 153 C. 334. Cited. 168 C. 319.

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Sec. 12-80b. Apportionment of property for purposes of section 12-80a. (a) (1) Each taxpayer described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service subject to tax under said chapter 219, shall have part of such property taxed as provided in said section 12-80a and part of such property exempt from property tax in accordance with section 12-268j.
(2) The portion of such property to be taxed as provided in section 12-80a and the portion exempt under section 12-268j shall be computed, as provided in regulations adopted by the Commissioner of Revenue Services in accordance with the provisions of chapter 54 on the basis of the taxpayer's gross receipts from rendering telecommunications service, as defined in chapter 219, and from rendering community antenna television service, as defined in said chapter 219, or on some other basis permitted under such regulations.
(b) (1) Each taxpayer not described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service subject to tax under said chapter 219 shall have part of such property taxed as provided in this chapter, without regard to said section 12-80a, and part of such property exempt from property tax in accordance with section 12-268j.
(2) The portion of such property to be taxed as provided in this chapter, without regard to section 12-80a and the portion exempt under section 12-268j shall be computed, as provided in regulations adopted by the Commissioner of Revenue Services in accordance with the provisions of chapter 54, on the basis of the taxpayer's gross receipts from rendering telecommunications service, as defined in chapter 219, and from rendering community antenna television service, as defined in said chapter 219, or on some other basis permitted under such regulations.
(c) For purposes of this section, "assessment year" means the assessment year under this chapter.
(P.A. 97-137, S. 3, 4.)
History: P.A. 97-137 effective June 13, 1997, and applicable to calendar years commencing on or after January 1, 1998, and to assessment years of municipalities commencing on or after October 1, 1997.

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Sec. 12-81a. Property subject to tax exemption. Liability of purchaser. (a) The purchaser, his heirs, successors or assigns, of any property which, on the assessment date prior to such sale, was tax-exempt to any extent in accordance with the provisions of section 12-81 or with respect to which taxes for the current tax year were abated to any extent in accordance with the provisions of chapter 204, shall be liable for the payment of municipal taxes on that portion of such property which was so exempt or with respect to which taxes were so abated, from the date on which the conveyance is placed on the land records of the town in which such property is situated, as provided in subsection (b) of this section, including a prorated share of taxes for the tax year in which the transfer took place. Such liability shall attach to the property as a charge thereon.
(b) Such purchaser shall place the deed or other instrument by which such property was conveyed on the land records of the town in which it is situated within ten days after such instrument is delivered to him and, in addition, shall within the same period notify, in writing, the assessor of the town of the transfer; provided, if the purchaser fails so to record the deed or instrument, such failure shall waive rights of appeal as provided hereinafter and shall subject the purchaser to a ten per cent surtax.
(c) Notwithstanding other provisions of this chapter, not later than fifteen days after receipt by the assessor of such notice of purchase, the assessor shall add such property or the exempt portion thereof, to the taxable grand list of the town in the name of the purchaser at its normal full assessment value, subject to any exemption for which such purchaser may be eligible in accordance with the provisions of section 12-81, prorated from the date of transfer to the next assessment date, and shall not later than five days thereafter notify the purchaser and the tax collector of the town of the assessment so placed upon the property.
(d) The purchaser may appeal the doings of the assessor to the board of assessment appeals and the Superior Court as otherwise provided in this chapter; provided such appeal shall be extended in time to the next succeeding board of assessment appeals, if the statutory period for the meeting of such board has passed.
(e) Upon receipt of such notice from the assessor, the tax collector of the town shall, if such notice is received after the normal billing date, within ten days thereafter mail or hand a bill to the purchaser based upon an amount prorated by the assessor. Such tax shall be due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided such tax shall be due and payable in an initial or single installment due and payable not sooner than thirty days after the date such bill is mailed or handed to the purchaser, and in any remaining, regular installments, as the same are due and payable, and the several installments of a tax so due and payable shall be equal.
(f) The provisions of this section shall not apply to any purchaser the property of which is exempt from taxation.
(1963, P.A. 352; 1967, P.A. 649; 1969, P.A. 382, S. 1, 2; P.A. 75-515, S. 1, 2; P.A. 76-436, S. 301, 681; P.A. 95-283, S. 39, 68.)
History: 1967 act essentially replaced former provisions; 1969 act made technical correction in Subsec. (b) and added Subsec. (f); P.A. 75-515 clarified meaning of tax-exempt in Subsec. (a), included tax abatements and clarified that new exemptions may apply for purchaser in Subsec. (c); P.A. 76-436 substituted superior court for court of common pleas in Subsec. (d) and made technical changes in Subsec. (a), effective July 1, 1978; P.A. 95-283 amended Subsec. (d) to replace board of tax review with board of assessment appeals, effective July 6, 1995.
"Tax year" means assessment year. Section discussed. 164 C. 178.

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Sec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions. Any municipality may, by ordinance, provide that the property tax exemption authorized by any of subdivisions (7) to (16), inclusive, of section 12-81 shall be effective as of the date of acquisition of the property to which the exemption applies and shall, in such ordinance, provide procedure for reimbursement of the tax-exempt organization for any tax paid by it for a period subsequent to said date and for any tax paid by the prior owner for a period subsequent to said date for which such organization reimbursed such owner on the transfer of title to such property.
(1967, P.A. 311.)

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Sec. 12-81c. Municipal option to exempt certain motor vehicles. The legislative body of any municipality may, by ordinance, exempt from personal property taxation (1) any ambulance-type motor vehicle which is used exclusively for the purpose of transporting any medically incapacitated individual, except any such vehicle used to transport any such individual for profit, (2) any property owned by a nonprofit ambulance company, and (3) any motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such person, which vehicle is equipped for purposes of adapting its use to the disability of such person, provided the legislative body of the municipality adopts a definition of such vehicle.
(P.A. 75-607, S. 2; P.A. 94-208; P.A. 98-125, S. 1, 2; P.A. 00-214.)
History: P.A. 94-208 applied exemption to property owned by a nonprofit ambulance company; P.A. 98-125 added Subdiv. (3) re vehicle owned by a person with disabilities which was adapted for use by the disabled person, effective May 27, 1998, and applicable to assessment years of municipalities commencing on or after October 1, 1998; P.A. 00-214 amended Subdiv. (3) to allow an exemption for vehicles owned by parents or guardians of persons with disabilities and deleted a provision limiting the kind of equipment which qualifies under that subdivision.

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Sec. 12-81d. Notification of tax collector of exempt status of property. When any town receives by purchase, conveyance, gift or otherwise any property that would be exempt from property taxation under subdivision (4) of section 12-81, the chief executive officer of such town shall notify the tax collector of such town of the receipt of such property. Upon such notification the tax collector shall declare such property exempt from said taxation and shall not levy any property tax against the town for such property.
(P.A. 77-407.)

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Sec. 12-81e. Exemption for certain vans used to transport employees to and from work. Any van owned by (1) an employer in the state, (2) a regional ride-sharing organization in the state recognized by the Commissioner of Transportation, or (3) a dealer providing vans under lease to such employer or such regional ride-sharing organization, which is used for the transportation of employees to and from a place of employment in the state shall be exempt from the assessment for property taxes permitted and required under this chapter.
(P.A. 79-542, S. 2; P.A. 82-449, S. 2, 5.)
History: P.A. 82-449 broadened the exemption to include vans owned by certain ride-sharing organizations and dealers who lease vans to employers or ride-sharing organizations, effective July 1, 1982 and applicable to assessment year commencing October 1, 1982, and each assessment year thereafter.

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Sec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81. (a) Any municipality, upon approval by its legislative body, may provide that any veteran entitled to an exemption from property tax in accordance with subdivision (19) of section 12-81 shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of one thousand dollars, provided such veteran's qualifying income does not exceed the applicable maximum amount as provided under section 12-81l.
(b) Any municipality, upon approval by its legislative body, may provide that any veteran's surviving spouse entitled to an exemption from property tax in accordance with subdivision (22) of section 12-81 shall be entitled to an additional exemption applicable to the assessed value of property up to the amount of one thousand dollars, provided such surviving spouse's qualifying income does not exceed the maximum amount applicable to an unmarried person as provided under section 12-81l.
(c) Any such veteran or spouse submitting a claim for such additional exemption shall be required to file an application on a form prepared for such purpose by the assessor, not later than the assessment date with respect to which such additional exemption is claimed, provided when an applicant has filed for such exemption and received approval for the first time, such applicant shall be required to file for such exemption biennially thereafter, subject to the provisions of subsection (d) of this section. Each such application shall include a copy of such veteran's or spouse's federal income tax return, or in the event such a return is not filed such evidence related to income as may be required by the assessor, for the tax year of such veteran or spouse ending immediately prior to the assessment date with respect to which such additional exemption is claimed.
(d) Any person who has submitted application and been approved in any year for the additional exemption under subsection (a) or (b) of this section shall, in the year immediately following approval, be presumed to be qualified for such exemption. During the year immediately following such approval, the assessor shall notify, in writing, each person presumed to be qualified pursuant to this subsection. If any such person has qualifying income in excess of the maximum allowed under said subsection (a) or (b), such person shall notify the assessor on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such person has reapplied and again qualified for such exemption. Any person who fails to notify the assessor of such disqualification shall make payment to the municipality in the amount of property tax loss related to the exemption improperly taken.
(P.A. 82-318, S. 1, 3; P.A. 83-361, S. 2, 3; P.A. 84-486, S. 1, 2; P.A. 85-432, S. 1, 3; P.A. 87-404, S. 2, 11; P.A. 91- 400, S. 1, 5.)
History: P.A. 82-318 effective June 9, 1982, and applicable to assessment years in municipalities commencing October 1, 1982, and thereafter; P.A. 83-361 provided for (1) an increase in the allowable income from twelve to fourteen thousand dollars for a married veteran and from ten to twelve thousand for an unmarried veteran and (2) deletion of requirement that application be filed not later than sixty days before assessment date with respect to which exemption is claimed, allowing filing not later than such assessment date, effective July 1, 1983, and applicable to the assessment year in any municipality commencing October 1, 1983, and each assessment year thereafter; P.A. 84-486 inserted new Subsec. (b) allowing exemption at municipal option for surviving spouse of veteran, relettering and amending former Subsec. (b) accordingly, effective July 1, 1984, and applicable to the assessment year in any municipality commencing October 1, 1984, and each assessment year thereafter; P.A. 85-432 amended Subsec. (a) to clarify that the exemption from property tax at local option for property of veterans is an exemption of value up to one thousand dollars and not a reduction in tax to that amount; P.A. 87-404 deleted the specific description of qualifying income requirements and substituted in lieu thereof a reference to Sec. 12-81l as containing the qualifying income requirements, effective June 26, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987, and each assessment year thereafter; P.A. 91- 400 amended Subsec. (c) and added Subsec. (d) to provide for biennial reapplication, effective October 1, 1991, and applicable to assessment years of municipalities commencing on or after that date.

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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. Any municipality, upon approval by its legislative body, may allow an exemption from property tax to be determined as a uniform percentage of the assessed value of any one motor vehicle owned by any veteran with a condition of disability enabling such veteran to qualify for the exemption from property tax currently allowed under subdivision (20) or subdivision (21) of section 12- 81, provided such motor vehicle must be specially equipped for purposes of adapting its use to the disability of such veteran.
(P.A. 85-432, S. 2, 3.)

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Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81. (a) Any municipality, upon approval by its legislative body, may provide that any person entitled to the exemption from property tax applicable to the assessed value of property up to the amount of one thousand dollars, as provided under subdivision (55) of section 12-81, shall be entitled to an additional exemption from such tax in an amount up to one thousand dollars of such assessed value, provided such person's qualifying income does not exceed the applicable maximum amount as provided under section 12-81l.
(b) Any person submitting a claim for the additional exemption as provided under subsection (a) of this section shall be required to file an application, on a form prepared for such purpose by the assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return, or in the event a return is not filed, such evidence related to income as may be required by the assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.
(P.A. 85-294, S. 1, 2; P.A. 87-404, S. 4, 11.)
History: P.A. 85-294 effective June 4, 1985, and applicable to the assessment year in any municipality commencing October 1, 1985, and thereafter; P.A. 87-404 amended Subsec. (a) by deleting the specific description of qualifying income requirements and substituted in lieu thereof a reference to Sec. 12-81l as containing the qualifying income requirements, effective June 26, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987, and each assessment year thereafter.
See Sec. 12-94a re state reimbursement for loss of tax revenue from totally disabled persons.

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Sec. 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81. (a) Any municipality, upon approval by its legislative body, may provide that any person entitled to the exemption from property tax applicable to the assessed value of property up to the amount of three thousand dollars, as provided under subdivision (17) of section 12-81, shall be entitled to an additional exemption from such tax in an amount up to two thousand dollars of such assessed value, provided such person's qualifying income does not exceed the applicable maximum amount as provided under section 12-81l.
(b) Any person submitting a claim for the additional exemption as provided under subsection (a) of this section shall be required to file an application, on a form prepared for such purpose by the assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return, or in the event a return is not filed, such evidence related to income as may be required by the assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.
(P.A. 85-165, S. 1, 2; P.A. 87-404, S. 5, 11.)
History: P.A. 85-165 effective May 13, 1985, and applicable to the assessment year in any municipality commencing October 1, 1985, and each assessment year thereafter; P.A. 87-404 amended Subsec. (a) by deleting the specific description of qualifying income requirements and substituted in lieu thereof a reference to Sec. 12-81l as containing the qualifying income requirements, effective June 26, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987, and each assessment year thereafter.
See Sec. 12-92 re filing of proof of blindness.
See Sec. 12-94 re filing for exemption, preparation of list of persons found by the assessors to be entitled to exemption, and furnishing of additional evidence of eligibility.

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Sec. 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72) and (74) of section 12-81. Whenever any person claiming the exemption from property tax under the provisions of subdivisions (59), (60), (70), (72) and (74) of section 12-81 has failed to file a claim with the assessor or board of assessors as required in said subdivisions, the assessor or board of assessors, upon receipt of a request from such person, may allow an extension of time until the fifteenth day of December for the filing of such claim, provided whenever an extension of time is so allowed, such person shall be required to pay a fee for late filing to the municipality in which the property, with respect to which such claim is submitted, is situated, unless such fee is waived by the assessor or board of assessors. Said fee shall be calculated as follows: If the assessed value of the property with respect to which such claim is submitted is one hundred thousand dollars or less, said fee shall be fifty dollars; if the assessed value of the property with respect to which such claim is submitted is greater than one hundred thousand dollars but less than two hundred fifty thousand dollars, said fee shall be one hundred fifty dollars; if the assessed value of the property with respect to which such claim is submitted is equal to or greater than two hundred fifty thousand dollars but less than five hundred thousand dollars, said fee shall be two hundred fifty dollars; if the assessed value of the property with respect to which such claim is submitted is equal to or greater than five hundred thousand dollars, said fee shall be five hundred dollars. If any person is granted an extension of the November first date for filing a tax list in accordance with section 12-42, the date by which he shall be required to claim an exemption under subdivision (59), (60), (70), (72) or (74) of section 12-81 shall be automatically extended to the fifteenth day of December and such person shall not be required to request an extension of the filing date for such claim.
(P.A. 87-240, S. 1, 4; P.A. 88-287, S. 3, 5; 88-364, S. 18, 123; P.A. 90-270, S. 32, 38; P.A. 95-307, S. 4, 14; P.A. 96- 265, S. 2, 5; P.A. 97-244, S. 8, 13.)
History: P.A. 87-240 effective June 1, 1987, and applicable to the assessment year commencing October 1, 1987, and each assessment year thereafter; P.A. 88-287 added reference to Subdiv. (69) of Sec. 12-81, effective June 6, 1988, and applicable to assessment years of municipalities commencing on or after October 1, 1988; P.A. 88-364 made technical changes; P.A. 90-270 added provisions re exemptions under Subdiv. (72) of Sec. 12-81; P.A. 95-307 reduced the time for filing an extension from sixty to thirty days and eliminated obsolete references to the 1986 assessment year, effective July 6, 1995; P.A. 96-265 added reference to Subdiv. (74) of Sec. 12-81, effective October 1, 1996, and applicable to assessment years commencing on or after said date; P.A. 97-244 transferred authority to grant extensions for property tax exemptions from the Secretary of the Office of Policy and Management to tax assessors, deleted requirement of written requests, provided for extensions until December 15, rather than thirty days after the filing deadline and authorized assessors to waive the filing fee, effective July 1, 1997.

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Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j. Whenever used in sections 12-81f, 12-81g, 12-81i and 12-81j, "qualifying income" means, with respect to any person making application for exemption from property tax as provided under any of said sections, such person's total adjusted gross income as determined for purposes of the federal income tax plus any other income not included in such adjusted gross income, individually if unmarried, or jointly with spouse if married, during the calendar year ending immediately preceding the filing of a claim for any such exemption. For purposes of determining eligibility for any of such exemptions, such qualifying income may not exceed fourteen thousand dollars, if unmarried, or sixteen thousand dollars, jointly with spouse, if married, provided in no event shall such maximum amounts of qualifying income with respect to any such person be less than the maximum amount of such qualifying income in the case of a married or unmarried person, whichever is applicable, under subsection (b) of section 12-170aa, and in the event that such maximum qualifying income under this section is less than the comparable amount under said subsection (b) of section 12-170aa for any assessment year, such amount under this section shall be made equivalent to that under said subsection (b) of section 12-170aa for purposes of determining eligibility under this section for such assessment year.
(P.A. 87-404, S. 1, 11.)
History: P.A. 87-404, S. 1 effective June 26, 1987, and applicable to the assessment year in any municipality commencing October 1, 1987, and each assessment year thereafter.

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Sec. 12-81m. Municipal option to abate up to fifty per cent of dairy farm, fruit orchard or wine grape vineyard property. A municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, and by vote of its board of finance, abate up to fifty per cent of the property taxes of any of the following properties provided such property is maintained as a business: (1) Dairy farm, (2) fruit orchard, including a vineyard for the growing of grapes for wine, (3) vegetable farm, (4) nursery farm, (5) any farm which employs nontraditional farming methods, including, but not limited to, hydroponic farming or (6) tobacco farms. Such a municipality may also establish a recapture in the event of sale provided such recapture shall not exceed the original amount of taxes abated and may not go back further than ten years. For purposes of this section, the municipality may include in the abatement for such fruit orchard any building for seasonal residential use by workers in such orchard which is adjacent to the fruit orchard itself, but shall not include any residence of the person receiving such abatement.
(P.A. 90-270, S. 35, 38; May Sp. Sess. P.A. 92-17, S. 42, 59; P.A. 93-254, S. 1, 2; P.A. 94-201, S. 6, 7.)
History: P.A. 90-270, S. 35 effective June 8, 1990, and applicable to assessment years of municipalities commencing on or after October 1, 1990; May Sp. Sess. P.A. 92-17 included fruit orchards; P.A. 93-254 included vineyards used for growing wine grapes and permitted municipality to include seasonal residential buildings in the fruit orchard abatement, effective June 23, 1993, and applicable to assessment years of municipalities commencing on or after October 1, 1993; P.A. 94-201 added Subdivs. (3) to (6), inclusive, re vegetable farms, nursery farms, nontraditional farms and tobacco farmers, effective July 1, 1994 (Revisor's note: In Subdiv. (6) the word "farmers" was replaced editorially by the Revisors with "farms" for grammatical correctness and consistency.

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Sec. 12-81n. Municipal option to provide additional exemption for businesses offering child day care services to residents. Any municipality, upon approval by its legislative body, may provide an exemption from property tax of property subject to taxation under chapter 208 of a business which offers child day care services to residents of the municipality, provided such business is not regularly engaged in the construction or operation of child day care facilities. Such exemption shall be in the amount of (1) up to one hundred per cent of the assessed value of the property of the business used in providing day care services; and (2) up to ten per cent of the balance of the assessed value of the property of the business.
(P.A. 90-298, S. 2.)

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Sec. 12-81o. Municipal option to abate property taxes on certain food manufacturing plants. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year or the interest on delinquent taxes with respect to any food manufacturing plant situated on not less than one hundred acres and served by a regional sewer system whose treatment facility is in an adjacent town.
(P.A. 94-145, S. 2, 4.)
History: P.A. 94-145 effective May 25, 1994, and applicable to assessment years commencing on and after October 1, 1991.

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Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year or the interest on delinquent taxes with respect to any amusement theme park which consists of at least two hundred acres and which has been in operation for not less than one hundred years and has been determined to be historic.
(P.A. 94-145, S. 3, 4.)
History: P.A. 94-145 effective May 25, 1994, and applicable to assessment years commencing on and after October 1, 1988.

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Sec. 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate for a period of up to ten years all or a portion of the property taxes due on and after July 1, 1997, for property owned by an entity that has acquired a water company pursuant to the provisions of section 16-262o. The acquiring entity shall only be entitled to an abatement for those costs incurred by such entity to make improvements on the infrastructure and related property of the acquired water company, when such improvements were ordered by the Department of Public Utility Control or the Department of Public Health and necessary in order for the entity to provide continuous, adequate water service.
(P.A. 97-275, S. 1, 2.)
History: P.A. 97-275 effective July 1, 1997.

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Sec. 12-81r. Municipal option to abate or forgive taxes on contaminated real property undergoing remediation. (a) Any municipality may (1) enter into an agreement with the owner of any real property to abate the property tax due as of the date of the agreement for a period not to exceed seven years if the property has been subject to a spill, as defined in section 22a-452c, and the owner agrees to conduct any environmental site assessment, demolition and remediation of the spill necessary to redevelop the property. Any such tax abatement shall only be for the period of remediation and redevelopment and shall be contingent upon the continuation and completion of the remediation and redevelopment process with respect to the purposes specified in the agreement. The abatement shall cease upon the sale or transfer of the property for any other purpose unless the municipality consents to its continuation. The municipality may also establish a recapture provision in the event of sale provided such recapture shall not exceed the original amount of taxes abated and may not go back further than the date of the agreement; or (2) forgive all or a portion of the principal balance and interest due on delinquent property taxes for the benefit of any prospective purchaser who has obtained an environmental investigation or remediation plan approved by the Commissioner of Environmental Protection or a licensed environmental professional under section 22a-133w, 22a-133x or 22a-133y and completes such remediation plan for an establishment, as defined in section 22a-134, deemed by the municipality to be abandoned.
(b) Any abatement or forgiveness of taxes under subsection (a) of this section shall be approved by vote of the board of finance and the legislative body of the municipality, or by vote of the board of finance and the board of selectmen in a municipality where the legislative body is a town meeting and contingent upon any other conditions deemed appropriate by such body.
(c) A municipality shall notify the Commissioner of Environmental Protection, the Commissioner of Economic and Community Development and the Secretary of Policy and Management not later than thirty days after granting any abatement or forgiveness of taxes under subsection (a) of this section. Such notice shall provide the owner or purchaser's name, as the case may be, and the address of the property.
(P.A. 97-109, S. 1, 2; P.A. 98-253, S. 1.)
History: P.A. 97-109 effective June 6, 1997, and applicable to assessment years commencing on or after October 1, 1997; P.A. 98-253 entirely replaced previous provisions re property tax abatement on environmentally impacted sites with new Subsecs. (a) to (c), inclusive, adding provision in new Subsec. (a) re forgiveness of taxes, and provisions of new Subsec. (c) re notification of state officials.

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Sec. 12-81s. Municipal option to exempt commercial fishing apparatus. Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishing apparatus has a value of more than five hundred dollars.
(P.A. 98-262, S. 18, 22.)
History: P.A. 98-262 effective June 8, 1998, and applicable to assessment years commencing on or after October 1, 1998.

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Sec. 12-81t. Municipal option to abate property taxes on information technology personal property. Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred per cent of the property taxes due for any tax year with respect to information technology personal property.
(P.A. 98-242, S. 6, 9.)
History: P.A. 98-242 effective June 8, 1998, and applicable to assessment years of municipalities commencing on or after October 1, 1998.

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Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments. Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred per cent of the property taxes due for any tax year with respect to real or personal property of any communications establishment included in major group 48, in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition.
(P.A. 98-242, S. 7, 9.)
History: P.A. 98-242 effective June 8, 1998, and applicable to assessment years of municipalities commencing on or after October 1, 1998.

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Sec. 12-81v. Municipal option to abate taxes on property of electric cooperatives. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year with respect to any property of an electric cooperative organized pursuant to chapter 597 that is operating within the boundaries of the municipality.
(P.A. 98-28, S. 76, 117.)
History: P.A. 98-28 effective July 1, 1998.

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Sec. 12-81w. Municipal option to abate or exempt a portion of property taxes of local nonsalaried directors of civil preparedness, firefighters, emergency medical technicians, paramedics or ambulance drivers. The legislative body of any municipality may establish, by ordinance, a program to provide property tax relief for the nonsalaried local director of civil preparedness and for individuals who volunteer their services as a firefighter, emergency medical technician, paramedic or ambulance driver in the municipality. Such tax relief may provide either (1) an abatement of up to one thousand dollars in property taxes due for any fiscal year, or (2) an exemption applicable to the assessed value of real or personal property up to an amount equal to the quotient of one million dollars divided by the mill rate, in effect at the time of assessment, expressed as a whole number of dollars per one thousand dollars of assessed value. Any ordinance may authorize interlocal agreements for the

Town/City	Year of Next Revaluation	Year of Subsequent Revaluation
Andover	2001	2005
Ansonia	2002	2006
Ashford	2002	2006
Avon	1999	2003
Barkhamsted	1999	2003
Beacon Falls	2001	2005
Berlin	1997 or 1998	2002
Bethany	1999	2003
Bethel	1999	2003
Bethlehem	1999	2003
Bloomfield	2000	2004
Bolton	1999	2003
Bozrah	2001	2005
Branford	2000	2004
Bridgeport	1999	2003
Bridgewater	1999	2003
Bristol	1997 or 1998	2002
Brookfield	2001	2005
Brooklyn	2000	2004
Burlington	1999	2003
Canaan	1997 or 1998	2002
Canterbury	2000	2004
Canton	1999	2003
Chaplin	1999	2003
Cheshire	1999	2003
Chester	1999	2003
Clinton	2000	2004
Colchester	2001	2005
Colebrook	2000	2004
Columbia	2001	2005
Cornwall	2001	2005
Coventry	2000	2004
Cromwell	1999	2003
Danbury	1997 or 1998	2002
Darien	1999	2003
Deep River	2001	2005
Derby	2000	2004
Durham	2000	2004
Eastford	1997 or 1998	2002
East Granby	1999	2003
East Haddam	2002	2006
East Hampton	2000	2004
East Hartford	2001	2005
East Haven	2000	2004
East Lyme	2001	2005
Easton	2002	2006
East Windsor	2002	2006
Ellington	2000	2004
Enfield	2001	2005
Essex	1999	2003
Fairfield	2001	2005
Farmington	2002	2006
Franklin	1999	2003
Glastonbury	2002	2006
Goshen	1997 or 1998	2002
Granby	1997 or 1998	2002
Greenwich	2001	2005
Griswold	2001	2005
Groton	2001	2005
Guilford	2002	2006
Haddam	2001	2005
Hamden	2000	2004
Hampton	1999	2003
Hartford	1999	2003
Hartland	2001	2005
Harwinton	1999	2003
Hebron	2001	2005
Kent	1999	2003
Killingly	2002	2006
Killingworth	2001	2005
Lebanon	1999	2003
Ledyard	2001	2005
Lisbon	2001	2005
Litchfield	1999	2003
Lyme	1999	2003
Madison	2000	2004
Manchester	2000	2004
Mansfield	2000	2004
Marlborough	2001	2005
Meriden	2001	2005
Middlebury	2001	2005
Middlefield	2001	2005
Middletown	1997 or 1998	2002
Milford	2000	2004
Monroe	1999	2003
Montville	2001	2005
Morris	2000	2004
Naugatuck	1997 or 1998	2002
New Britain	2002	2006
New Canaan	1999	2003
New Fairfield	2000	2004
New Hartford	1999	2003
New Haven	2000	2004
Newington	2000	2004
New London	1999	2003
New Milford	2001	2005
Newtown	2002	2006
Norfolk	1999	2003
North Branford	2001	2005
North Canaan	1997 or 1998	2002
North Haven	2000	2004
North Stonington	2000	2004
Norwalk	1999	2003
Norwich	1999	2003
Old Lyme	2000	2004
Old Saybrook	1999	2003
Orange	2000	2004
Oxford	2000	2004
Plainfield	1997 or 1998	2002
Plainville	2000	2004
Plymouth	2001	2005
Pomfret	2000	2004
Portland	2001	2005
Preston	1997 or 1998	2002
Prospect	2000	2004
Putnam	1999	2003
Redding	1997 or 1998	2002
Ridgefield	1997 or 1998	2002
Rocky Hill	1999	2003
Roxbury	1997 or 1998	2002
Salem	2001	2005
Salisbury	2000	2004
Scotland	1999	2003
Seymour	2001	2005
Sharon	1999	2003
Shelton	2001	2005
Sherman	1999	2003
Simsbury	2002	2006
Somers	2002	2006
Southbury	1997 or 1998	2002
Southington	2001	2005
South Windsor	2002	2006
Sprague	2000	2004
Stafford	2000	2004
Stamford	2001	2005
Sterling	1997 or 1998	2002
Stonington	2002	2006
Stratford	2000	2004
Suffield	1999	2003
Thomaston	1999	2003
Thompson	2000	2004
Tolland	2000	2004
Torrington	1999	2003
Trumbull	2000	2004
Union	1999	2003
Vernon	2000	2004
Voluntown	2001	2005
Wallingford	2000	2004
Warren	1997 or 1998	2002
Washington	1999	2003
Waterbury	1997 or 1998	2002
Waterford	1997 or 1998	2002
Watertown	1999	2003
Westbrook	2001	2005
West Hartford	1999	2003
West Haven	2000	2004
Weston	1999	2003
Westport	1999	2003
Wethersfield	1999	2003
Willington	1999	2003
Wilton	2002	2006
Winchester	2002	2006
Windham	2001	2005
Windsor	1999	2003
Windsor Locks	1999	2003
Wolcott	2000	2004
Woodbridge	2000	2004
Woodbury	1999	2003
Woodstock	2000	2004

Assessment Year Following Acquisition	Depreciated Value As Percentage Of Acquisition Cost Basis
First year	Seventy per cent
Second year	Forty per cent
Third year	Twenty per cent
Fourth year	Ten per cent

CHAPTER 203*PROPERTY TAX ASSESSMENT

CHAPTER 203*
PROPERTY TAX ASSESSMENT