Exemption

Eligibility Criteria

CGS Section (s)

U. S. government property

No explicit criteria

12-81(1) & 48-1

Motor vehicles leased to state agencies

No explicit criteria

12-81(66)

Connecticut National Guard property

Property used for military or other public purpose

12-81(45)

Bradley Field

Leases for concessions in terminal facilities, for facilities directly related to aviation, for a hotel leased after June 1984, and office facilities leased to private parties in which at least 40% of the total gross leasable space is used for purposes directly related to aviation

15-101aa

State quasi-public agencies

Connecticut Lottery Corporation; Connecticut Innovations, Inc. ; Connecticut Development Authority; and Connecticut Student Loan Foundation

12-816, 32-46, 32-23h, &10a-209

Metropolitan Transit Authority

Property used for operation, repair, maintenance, or improvement of New Haven commuter rail service

12-81(69)

Municipal property

Property used for public purposes, including real and personal property used for cemeteries and municipal airports located in other towns and not operated for profit

12-81(4), 12-74

Table 1 (Continued)

Exemption

Eligibility Criteria

CGS Section (s)

Municipal electric energy cooperatives and resource recovery authorities

Real and personal property; cooperatives may make payments in lieu of taxes on property or projects located outside of members’ boundaries; resource recovery authorities or their lessees may make payments in lieu of taxes

7-233s,

7-273mm

Municipal authorities

Property of public recreational and parking authorities (latter exempt unless ordinance or special act creating it provides otherwise)

7-130l, 7-212

City beachfront property

Property belonging to or held in trust for city within territorial limits of, but not coterminous with, town

12-81(67)

Property held in trust for public purpose

Property held by trustees named in will or deed of trust for state or municipality

12-81(5)

Public water supply

Water supply land owned by municipal corporation or metropolitan district when residents of town in which land is located can use the water

12-76

Volunteer fire company

Property used for fire protection or other public purpose in lieu of public property; company receives some annual appropriation from town; property owner charges less than $ 25 annually for use

12-81(6)

Property used for scientific, educational, literary, historical, charitable purposes and property owned by argricultural or horticultural societies or the American National Red Cross.

Real property held by charitable corporation and used exclusively for exempt purposes and personal property of the corporation; corporation officers and employees may not profit from operations

12-81(7), (10), (29); 12-88

Connecticut Institute for the Blind

All property

10-299

Nonprofit camps and recreational facilities

Real property and improvements owned or held in trust for charitable organization; must document annually that at least 75% of users are state residents

12-81(49)

Cemeteries

Tangible property owned or held by religious organizations; donations held in trust by ecclesiastical societies, municipalities, or cemetery associations if income is used for cemetery; other tangible property if used exclusively for cemetery

12-81(11), 12-88

Religious

Houses of worship, the land on which the stand and furnishings and equipment; personal property used for religious or charitable purposes; real property and equipment used for certain purposes (e. g. , schools, camps, thrift shops, etc. ), houses used by clergy

12-81(12)-(15), 12-88

Households and personal items: fuel and provisions; furniture; books; musical instruments, radios, and televisions; watches and jewelry; clothing; cash; carriages, wagons, and bicycles; vessels

No explicit criteria

12-81(30)-(35), (43), (47), and (64)

Commercial fishing apparatus

Up to $ 500; apparatus must be used in main business

12-81(36)

Commercial fishing vessels

At least 50% of owner’s income in year before assessment must be from fishing

12-81(61)

Mechanic’s tools and farming tools

Up to $ 500; mechanic’s tools must be used in trade, farm tools exclusively in farming

12-81(37), (38)

Table 1 (Continued)

Exemption

Eligibility Criteria

CGS Section (s)

Farm produce

Property owned and held by producer, including calves, colts, and lambs

12-81(39)

Farm animals, livestock

Animals owned and kept in state

12-81(40)-(42), (68)

Farm machinery

Machinery (except motor vehicles) up to $ 100,000 and horses and ponies used exclusively in farming; claimant must have at least $ 15,000 in gross sales or farm-related expenses in most recently completed tax year

12-91

Nursery products

Produce, trees, or products while growing in nursery

12-81(44)

Temporary plant production devices

Devices or structures used in seasonal production, storage, or protection of plants, including hoop, poly, and shade houses; high tunnels; overwintering structures

12-81(73)

Manufacturers’, wholesalers’, and retailers’ inventories

Monthly average quantity of goods; manufacturers’ goods include raw materials and parts for use in manufacturing process and in finished goods

12-81(50), (54)

Computer software

Software except that included in the cost of hardware

12-71(d)(1)

Water and air pollution control structures and equipment

Property must be certified by the DEP commissioner, and certification must be filed with tax assessor

12-81(51),(52)

Vans and vanpool vehicles

Any employer-owned van used to transport employees, vans owned by regional ride-share organizations, and vans dealers lease to these organizations

12-81(65), 12-81e

Merchandise in transit

Merchandise stored in a public commercial storage warehouse or wharf in the name of the producer or manufacturer

12-95a, 12-108

Nonprofit legal services corporations

All property

38a-240

Blind people

Up to $ 3,000 for blind state residents or spouses living with the blind person

12-81(17)

Army instructors

$ 1,000 for resident or nonresident on duty as a Connecticut National Guard instructor; additional $ 2,000 on personal property (e. g. , military equipment, vehicles, furniture) used in instruction

12-81(28)

Armed Services members

One passenger motor vehicle garaged outside of state

12-81(53)

Native Americans

Motor vehicles owned by members of indigenous tribes or their spouses and garaged on tribal reservations

12-81(71)

Nonprofit Nursing Homes

State-licensed nursing homes, rest homes, or residential care homes run by nonprofit corporations

12-81(75)

Aircraft

No explicit criteria

12-71(e)