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Substitute Senate Bill No. 1099

Public Act No. 03-270

AN ACT CONCERNING A PROPERTY TAX EXEMPTION FOR CHARITABLE HOUSING.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Subdivision (7) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to assessment years commencing on or after October 1, 2002):

(7) Subject to the provisions of sections 12-87 and 12-88, the real property of, or held in trust for, a corporation organized exclusively for scientific, educational, literary, historical or charitable purposes or for two or more such purposes and used exclusively for carrying out one or more of such purposes and the personal property of, or held in trust for, any such corporation, provided (A) any officer, member or employee thereof does not receive or at any future time shall not receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes or as proper beneficiary of its strictly charitable purposes, and [provided] (B) in 1965, and quadrennially thereafter, a statement shall be filed on or before the first day of November with the assessor or board of assessors of any town, consolidated town and city or consolidated town and borough, in which any of its property claimed to be exempt is situated. Such statement shall be filed on a form provided by such assessor or board of assessors. On and after July 1, 1967, housing subsidized, in whole or in part, by federal, state or local government and housing for persons or families of low and moderate income shall not constitute a charitable purpose under this section. As used in this subdivision, "housing" shall not include real property used for temporary housing belonging to, or held in trust for, any corporation organized exclusively for charitable purposes and exempt from taxation for federal income tax purposes, the primary use of which property is one or more of the following:

(i) An orphanage;

(ii) A drug or alcohol treatment or rehabilitation facility;

(iii) Housing for homeless, retarded or mentally or physically handicapped individuals, or for battered or abused women and children;

(iv) Housing for ex-offenders or for individuals participating in a program sponsored by the state Department of Correction or Judicial Branch; and

(v) Short-term housing operated by a charitable organization where the average length of stay is less than six months.

Approved July 9, 2003