Sec. 12-494. Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid. (a)
There is imposed a tax on each deed, instrument or writing, whereby any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested
in, the purchaser, or any other person by his direction, when the consideration for the
interest or property conveyed equals or exceeds two thousand dollars, (1) subject to the
provisions of subsection (b) of this section, at the rate of five-tenths of one per cent of
the consideration for the interest in real property conveyed by such deed, instrument or
writing, the revenue from which shall be remitted by the town clerk of the municipality
in which such tax is paid, not later than ten days following receipt thereof, to the Commissioner of Revenue Services for deposit to the credit of the state General Fund, and (2)
at the rate of one-fourth of one per cent of the consideration for the interest in real
property conveyed by such deed, instrument or writing, and on and after July 1, 2005,
at the rate of eleven one-hundredths of one per cent of the consideration for the interest
in real property conveyed by such deed, instrument or writing, provided the amount
imposed under this subdivision shall become part of the general revenue of the municipality in accordance with section 12-499.
(b) The rate of tax imposed under subdivision (1) of subsection (a) of this section
shall, in lieu of the rate under said subdivision (1), be imposed on certain conveyances
as follows: (1) In the case of any conveyance of real property which at the time of such
conveyance is used for any purpose other than residential use, except unimproved land,
the tax under said subdivision (1) shall be imposed at the rate of one per cent of the
consideration for the interest in real property conveyed; (2) in the case of any conveyance
in which the real property conveyed is a residential estate, including a primary dwelling
and any auxiliary housing or structures, regardless of the number of deeds, instruments
or writings used to convey such residential real estate, for which the consideration or
aggregate consideration, as the case may be, in such conveyance is eight hundred thousand dollars or more, the tax under said subdivision (1) shall be imposed (A) at the rate
of one-half of one per cent on that portion of such consideration up to and including the
amount of eight hundred thousand dollars, and (B) at the rate of one per cent on that
portion of such consideration in excess of eight hundred thousand dollars; and (3) in
the case of any conveyance in which real property on which mortgage payments have
been delinquent for not less than six months is conveyed to a financial institution or its
subsidiary which holds such a delinquent mortgage on such property, the tax under said
subdivision (1) shall be imposed at the rate of one-half of one per cent of the consideration
for the interest in real property conveyed.
(c) In addition to the tax imposed under subsection (a) of this section, any targeted
investment community, as defined in section 32-222, or any municipality in which properties designated as manufacturing plants under section 32-75c are located, may, on or
after March 15, 2003, impose an additional tax on each deed, instrument or writing,
whereby any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser, or any other person by his direction, when
the consideration for the interest or property conveyed equals or exceeds two thousand
dollars, which additional tax shall be at the rate of one-fourth of one per cent of the
consideration for the interest in real property conveyed by such deed, instrument or
writing. The revenue from such additional tax shall become part of the general revenue
of the municipality in accordance with section 12-499.
(1967, P.A. 693, S. 1; 1971, P.A. 158, S. 2; June Sp. Sess. P.A. 83-1, S. 6, 15; P.A. 85-480, S. 1, 3; P.A. 86-397, S. 8,
10; P.A. 89-205, S. 1; 89-251, S. 19, 203; P.A. 91-356, S. 1, 3; P.A. 92-57, S. 1, 2; P.A. 03-2, S. 40; P.A. 04-201, S. 4; 04-216, S. 51.)
History: 1971 act substituted "consideration for the interest or property conveyed" for "consideration or value of the
interest or property conveyed"; June Sp. Sess. P.A. 83-1 provided for (1) imposition of a conveyance tax, payable to the
state on each deed or other instrument conveying lands, tenements or other realty at the rate of one-half of one per cent of
the purchase price for the interest in real property conveyed and (2) continuation of the existing conveyance tax payable
to the municipality at the rate of one dollar and ten cents for each one thousand dollars of purchase price, effective July 1,
1983, and applicable to conveyances occurring on or after said date; P.A. 85-480 amended the language of imposition so
that the tax is imposed on the sale or transfer of real property and not upon the deed or instrument of conveyance; P.A. 86-397 reduced the rate of tax from one-half of one per cent to forty-five one-hundredths of one per cent of the full purchase
price for the interest in real property conveyed, effective June 11, 1986, and applicable to any conveyance of an interest
in real property occurring on or after January 1, 1987; P.A. 89-205 made technical changes, including (1) description of
the imposition of tax as applied to the deed in lieu of imposition on the sale or transfer of an interest in real property and
(2) description of the rate of tax as being applied to the consideration for the interest conveyed in lieu of the full purchase
price; P.A. 89-251 provided for changes as follows: (1) Increased the tax under Subdiv. (1) in Subsec. (a) from forty-five
one-hundredths of one per cent to five-tenths of one per cent of the consideration, (2) changed the rate of tax under Subdiv.
(2) in Subsec. (a) from one dollar and ten cents for each one thousand dollars of full purchase price to eleven one-hundredths
of one per cent of the consideration and (3) added Subsec. (b) providing for a higher rate of tax on conveyances for purposes
other than residential and for residential property in the case of an estate for which the consideration exceeds eight hundred
thousand dollars; P.A. 91-356 amended Subsec. (b) to add Subdiv. (3), concerning the rate for certain transfers in lieu of
foreclosure, effective July 1, 1991, and applicable to conveyances occurring on or after said date; P.A. 92-57 amended
Subsec. (b) (3) by including conveyances to the subsidiary of a financial institution holding a delinquent mortgage on the
conveyed real property, effective July 1, 1992, and applicable to conveyances occurring on or after that date; P.A. 03-2
amended Subsec. (a) to make technical changes and increase the municipal portion of the tax to one-fourth of one per cent
from March 15, 2003, until July 1, 2004, made a technical change in Subsec. (b) and added new Subsec. (c) re an additional
tax which certain municipalities may impose during said period, effective March 15, 2003; P.A. 04-201 amended Subsec.
(b) to add provisions re multiple instruments used to convey residential property, effective June 3, 2004; P.A. 04-216
amended Subsec. (a)(2) to extend the time period for the higher rate thereunder until July 1, 2005, and amended Subsec.
(c) to delete sunset provision related to the tax imposed under that subsection, effective May 6, 2004.
Cited. 208 C. 606, 611. Transfer of property from an estate to a corporation, the sole shareholders of which are the
transferors, held not to be a transfer for consideration subject to conveyance tax authorized by statute. 260 C. 406. Presence
of a blockhouse shed on real property, regardless of purpose for which it is used, renders the property improved nonresidential land for purposes of levying conveyance tax under this section. 261 C. 102.
Cited. 31 CS 154. Cited. 34 CS 52, 58. Cited. 44 CS 354. Cited. Id., 444.
Subsec. (a):
In transfer of real property from individual to limited liability company in which such individual was the sole member,
court held that no conveyance tax was due because there was no consideration for the transfer. 262 C. 659. In transfer of
real property from individual to limited liability company in which such individual was the controlling member, court held
that no conveyance tax was due because there was no consideration for the transfer. Id., 674. In transfer of real property
from individual to limited liability company in which such individual was the sole member, court held that no conveyance
tax was due because there was no consideration for the transfer. Id., 680.
Cited. 44 CS 354.
Sec. 12-495. Payment of tax. Endorsement. The tax imposed by this chapter shall
be payable by the person conveying the property upon the recording of each such deed,
instrument or writing. Such tax shall be paid to the town clerk of the town in which the
real property or any part thereof is situated. Such town clerk shall endorse upon the face
of each such deed, instrument or writing a receipt for the amount of the tax so paid in
(a) hand stamp or (b) meter impression of a machine approved for such use by the
Secretary of the Office of Policy and Management in the following form:
"$ Conveyance Tax received.
....
Town Clerk of ....".
Any deed, instrument or writing so endorsed shall thereafter be recorded by the town
clerk. The record of such receipt shall be conclusive proof that the amount of tax stated
thereon has been paid.
(1967, P.A. 693, S. 2; P.A. 82-472, S. 35, 183.)
History: P.A. 82-472 required secretary of office of policy and management rather than tax commissioner to approve
machine.
Cited. 215 C. 197, 204.
Sec. 12-496. Endorsement in cases of tax exemption. Upon the presentation for
recording of any instrument which is exempt by law from the payment of the tax provided
for in this chapter, the town clerk shall stamp in bold letters on the face of such instrument
the following legend:
"No Conveyance Tax collected.
....
Town Clerk of ....",
and thereafter such instrument shall be recorded by said town clerk.
(1967, P.A. 693, S. 3.)
Sec. 12-497. Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed. No deed, instrument or writing which
is subject to tax under this chapter shall be recorded by any town clerk unless a return
prescribed and furnished by the Commissioner of Revenue Services has been filed with
such town clerk and the tax reported to be due thereon has been paid, provided no town
clerk may refuse to record any such deed, instrument or writing if (1) the tax return
accompanying any such deed, instrument or writing does not include Social Security
account number information, or (2) an exemption is claimed under section 12-498 and
there is a dispute as to the amount of tax due.
(1967, P.A. 693, S. 4; P.A. 86-167; P.A. 91-236, S. 17, 25; P.A. 93-389, S. 5, 7.)
History: P.A. 86-167 added provision prohibiting town clerk to refuse to record deed for failure to provide Social
Security information or as a result of dispute as to tax due; P.A. 91-236 provided that the tax be made on a return prescribed
and furnished by the commissioner and deleted the provisions which prohibited the town clerk from refusing to record a
document that is not accompanied by Social Security account number information or where there is a dispute as to the tax
due because of an exemption claimed under Sec. 12-498, effective July 1, 1991, and applicable to taxes due on or after
that date; P.A. 93-389 restored provision that prohibits a town clerk refusing to record a document if the accompanying
tax return does not include Social Security account number information or an exemption is claimed and there is a dispute
as to the amount of tax due, effective July 1, 1993.
See Sec. 12-503 re recording without payment of tax as constructive notice.
Sec. 12-497a. Exemptions. (a) The tax imposed by section 12-494 and the requirement of filing a return pursuant to section 12-497 shall not apply to the transfer of burial
rights for a lot in a cemetery organized pursuant to chapter 368j.
(b) The requirement of filing a return pursuant to section 12-497 shall not apply to
any deed, instrument or writing which is solely a grant of easement and to which this
state or any of its political subdivisions or its or their respective agencies is a party.
(P.A. 95-62; P.A. 03-107, S. 3.)
History: P.A. 03-107 replaced former provisions with Subsec. (a) re transfer of burial rights for lots in certain cemeteries
and Subsec. (b) re easements involving the state, effective June 18, 2003.
Sec. 12-498. Exempt transactions. (a) The tax imposed by section 12-494 shall
not apply to: (1) Deeds which this state is prohibited from taxing under the Constitution
or laws of the United States; (2) deeds which secure a debt or other obligation; (3) deeds
to which this state or any of its political subdivisions or its or their respective agencies
is a party; (4) tax deeds; (5) deeds of release of property which is security for a debt or
other obligation; (6) deeds of partition; (7) deeds made pursuant to mergers of corporations; (8) deeds made by a subsidiary corporation to its parent corporation for no consideration other than the cancellation or surrender of the subsidiary's stock; (9) deeds made
pursuant to a decree of the Superior Court under section 46b-81, 49-24 or 52-495; (10)
deeds, when the consideration for the interest or property conveyed is less than two
thousand dollars; (11) deeds between affiliated corporations, provided both of such
corporations are exempt from taxation pursuant to paragraph (2), (3) or (25) of Section
501(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal
revenue code of the United States, as from time to time amended; (12) deeds made by
a corporation which is exempt from taxation pursuant to paragraph (3) of Section 501(c)
of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue
code of the United States, as from time to time amended, to any corporation which is
exempt from taxation pursuant to said paragraph (3) of said Section 501(c); (13) deeds
made to any nonprofit organization which is organized for the purpose of holding undeveloped land in trust for conservation or recreation purposes; (14) deeds between
spouses; (15) deeds of property for the Adriaen's Landing site or the stadium facility
site, for purposes of the overall project, each as defined in section 32-651; (16) land
transfers made on or after July 1, 1998, to a water company, as defined in section 16-1, provided the land is classified as class I or class II land, as defined in section 25-37c,
after such transfer; (17) transfers or conveyances to effectuate a mere change of identity
or form of ownership or organization, where there is no change in beneficial ownership;
and (18) conveyances of residential property which occur not later than six months after
the date on which the property was previously conveyed to the transferor if the transferor
is (A) an employer which acquired the property from an employee pursuant to an employee relocation plan, or (B) an entity in the business of purchasing and selling residential property of employees who are being relocated pursuant to such a plan.
(b) The tax imposed by subdivision (1) of section 12-494 shall not apply to (1) deeds
of the principal residence of any person approved for assistance under section 12-129b
or 12-170aa for the current assessment year of the municipality in which such person
resides or to any such transfer which occurs within fifteen months of the completion of
any municipal assessment year for which such person qualified for such assistance; (2)
deeds of property located in an area designated as an enterprise zone in accordance with
section 32-70; (3) deeds of property located in an entertainment district designated under
section 32-76 or established under section 2 of public act 93-311*.
(1967, P.A. 693, S. 5; 1971, P.A. 158, S. 1; P.A. 85-159, S. 10, 19; 85-469, S. 4-6; 85-480, S. 2, 3; P.A. 87-281, S. 1,
2; 87-586, S. 8, 12; P.A. 89-205, S. 2; P.A. 90-315, S. 4, 6; P.A. 91-403, S. 1, 2; P.A. 93-311, S. 4, 8; 93-389, S. 6, 7; Sept.
Sp. Sess. P.A. 93-1, S. 30, 35; P.A. 94-247, S. 3, 8; P.A. 98-157, S. 2, 15; 98-244, S. 22, 35; Dec. Sp. Sess. P.A. 98-1, S.
31, 43; P.A. 99-231, S. 1; 99-241, S. 55, 66; P.A. 00-140, S. 23, 40; P.A. 04-154, S. 1.)
*Note: Section 2 of public act 93-311 is special in nature and therefore has not been codified but remains in full force
and effect according to its terms.
History: 1971 act deleted Subdivs. (4) and (5) exempting deeds which confirm, correct, modify or supplement previously
recorded deed and deeds between husband and wife or parent and child, renumbering subsequent subdivisions accordingly;
P.A. 85-159 added Subsec. (b), concerning exemption from the state portion of the tax for certain transfers by elderly
person approved under state property tax relief programs, effective May 16, 1985, and applicable to conveyances occurring
on or after July 1, 1985; P.A. 85-469 added Subdivs. (9) to (13), inclusive, of Subsec. (a), exempting conveyances of
interest in property pursuant to court order, certificates of devise or distribution and certain transfers or assignments of
interest with no consideration from tax and changed effective date of P.A. 85-159 but without affecting this section; P.A.
85-480 added the following language before the colon, "any sale or transfer of an interest in real property under any of the
following instruments of conveyance"; P.A. 87-281 added Subsec. (c) providing for exemption from conveyance tax with
respect to any transfer of an interest in real property in which the purchase price for the interest conveyed is less than two
thousand dollars, effective June 9, 1987, and applicable to conveyances occurring on or after July 1, 1987; P.A. 87-586
inserted a technical change in Subsec. (b) by replacing the reference to repealed Sec. 12-170a with reference to Sec. 12-170aa; P.A. 89-205 made technical changes including (1) elimination of the reference to exemption from tax for deeds
recorded prior to January 1, 1968, which date was applicable upon the initial imposition of tax and is now redundant and
(2) revision of the description of exempt transfers involving governmental entities; P.A. 90-315 amended Subsec. (a) by
adding Subdiv. (14) providing exemption from tax with respect to transfers by a corporation affiliated with the corporation
to which such transfer is made, provided both corporations are exempt under Section 501(c) (3) of the Internal Revenue
Code and either corporation owns or controls one hundred per cent of the capital stock of the other corporation, effective
June 12, 1990, and applicable to conveyances of real property occurring on or after July 1, 1990; P.A. 91-403 amended
Subsec. (a) to (1) amend Subdiv. (14), concerning transfers between affiliated 501(c) corporations, to expand coverage of
exemption to paragraphs (2) and (25), as well as paragraph (3), corporations and (2) add Subdivs. (15), concerning transfers
between 501(c) corporations, and (16), concerning transfers to land trust organizations, effective July 1, 1991, and applicable to conveyances occurring on or after that date; P.A. 93-311 amended Subsec. (b) by adding Subdiv. (3) exempting
deeds of property located in an entertainment district, effective July 1, 1993; P.A. 93-389 amended Subsec. (a) by deleting
from Subdiv. (11) the exemption for transfers for no consideration between spouses and by adding Subdiv. (17) to exempt
all transfers between spouses, effective July 1, 1993, and applicable to conveyances of real property on or after that date;
Sept. Sp. Sess. P.A. 93-1 amended Subsec. (a) by adding a new Subdiv. (18) to exempt all transfers for the stadium facility
site or the practice facility site, effective September 28, 1993; P.A. 94-247 amended Subsec. (b) to apply exemption to
transfers of property in entertainment districts established pursuant to Sec. 2 of public act 93-311, effective June 9, 1994;
P.A. 98-157 amended Subsec. (a) to add an exemption for certain land transfers to water companies, effective July 1, 1998;
P.A. 98-244 amended section to remove filing requirement when matters that are not deeds, instruments or writings are
assigned, transferred or conveyed and when deeds, instruments or writings are conveyed for no consideration; Dec. Sp.
Sess. P.A. 98-1 amended Subdiv. (15) of Subsec. (a) to add site of NFL pavilion and training facility, effective January
12, 1999; P.A. 99-231 amended Subsec. (a) to add new Subdiv. (17) re transfers which effectuate a mere change of identity
or form of ownership or organization with no change in beneficial ownership, effective October 1, 1999, and applicable
to transfers made on or after said date; P.A. 99-241 amended Subsec. (a) to delete stadium facility site, the site of the NFL
pavilion and training facility site and add convention center site, sportsplex site and parking facilities site in Subdiv. (15),
effective July 1, 1999; P.A. 00-140 amended Subsec. (a)(15) to delete references to former convention center site, sportsplex
site and parking facilities site and add references to the Adriaen's Landing site and the stadium facility site, effective
May 2, 2000; P.A. 04-154 amended Subsec. (a) to add Subdiv. (18) re exemption for conveyances pursuant to employee
relocations, effective July 1, 2004, and applicable to conveyances occurring on or after that date.
Cited. 31 CS 154.
Subsec. (a):
Subdiv. (14) cited. 228 C. 375, 382. Subdiv. (15) cited. Id.
Sec. 12-499. Disposition of revenues. The tax imposed by section 12-494 and
the revenues produced thereby shall, after remitting the portion thereof payable to the
Commissioner of Revenue Services as provided in said section 12-494, become part of
the general revenue of the municipality in which the tax is paid except that, in municipalities where the town clerk is paid from fees, such town clerk shall retain one dollar of
the tax for each deed, instrument or writing recorded, the value of the property or interest
of which is two thousand dollars or more. Each town clerk shall remit at least monthly
all revenues due to the municipality under this chapter.
(1967, P.A. 693, S. 6; June Sp. Sess. P.A. 83-1, S. 7, 15.)
History: June Sp. Sess. P.A. 83-1 added reference to the portion of total conveyance tax imposed under chapter 223
payable to commissioner of revenue services as provided in Sec. 12-494, effective July 1, 1983, and applicable to conveyances occurring on or after said date.
Sec. 12-500. Allocation of tax among municipalities. If the real property or interest therein conveyed is located in more than one municipality, the tax shall be allocated
between or among the municipalities in proportions to the assessed value of the real
property located in each municipality.
(1967, P.A. 693, S. 7.)
Secs. 12-501 and 12-502. False statement of tax prohibited. Penalty. Sections
12-501 and 12-502 are repealed effective July 1, 1991, and applicable to taxes due on
or after that date.
(1967, P.A. 693, S. 8, 9; P.A. 91-236, S. 24, 25.)
Sec. 12-502a. Administrative provisions. Penalties. Hearings and appeals. The
provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to
the provisions of sections 12-494 to 12-504, inclusive, in the same manner and with the
same force and effect as if the language of said sections 12-548 to 12-554, inclusive,
and section 12-555a had been incorporated in full into said sections and had expressly
referred to the tax imposed under said sections, except to the extent that any such provision is inconsistent with a provision of said sections.
(P.A. 91-236, S. 16, 25.)
History: P.A. 91-236, S. 16 effective July 1, 1991, and applicable to taxes due on or after that date.
Cited. 44 CS 444.
Sec. 12-502b. Deficiency assessment. When the Commissioner of Revenue Services makes a deficiency assessment for any taxes payable under this chapter to the
state, the commissioner is authorized to make a deficiency assessment for any taxes
payable under this chapter to a municipality and to hold a hearing, when requested in
writing by any person aggrieved by the action of the commissioner or his authorized
agent in fixing the amount of any tax, penalty or interest provided for by this chapter
on or before the sixtieth day after notice of such action is delivered or mailed to such
person. The deficiency assessment for any taxes payable under this chapter to a municipality shall bear interest at the rate of one per cent per month or fraction thereof from
the date when the original tax was due and payable. When it appears that any part of the
deficiency for which a deficiency assessment is made is due to negligence or intentional
disregard of the provisions of this chapter or regulations adopted under this chapter,
there shall be imposed a penalty equal to ten per cent of the amount of such deficiency
assessment, or fifty dollars, whichever is greater. When it appears that any part of the
deficiency for which a deficiency assessment is made is due to fraud or intent to evade
the provisions of this chapter or regulations adopted under this chapter, there shall be
imposed a penalty equal to twenty-five per cent of the amount of such deficiency assessment. No taxpayer shall be subject to more than one penalty under this section in relation
to the same tax period. Once a deficiency assessment for any taxes payable under this
chapter to a municipality is no longer the subject of a timely filed administrative appeal
to the commissioner or of a timely filed appeal pending before any court of competent
jurisdiction, the commissioner may collect, on behalf of such municipality, such taxes,
and all interest and penalties added thereto by law, under the provisions of section 12-35 as if such taxes, penalties or interest due such municipality were "tax due the state",
as such term is defined in said section 12-35, and as if such term expressly included
taxes, penalties or interest due to such municipality. Such taxes, and all interest and
penalties added thereto by law, shall be treated, for purposes of subsection (a) of section
12-39g and for purposes of subsection (a) of section 12-739 as if they were taxes due
to the state.
(P.A. 98-244, S. 23.)
Sec. 12-503. Recording without payment of tax as constructive notice. The recording of any deed, instrument or writing without the payment of the tax shall not prevent
such recording from constituting constructive notice of such deed, instrument or writing.
(1967, P.A. 693, S. 10.)
Sec. 12-504. Effect of federal transfer tax. If the federal government imposes a
federal documentary stamp tax on real estate transfers at the same rate as, or a higher
rate than, that imposed by this chapter, this chapter shall cease to have any force and
effect; but if such federal tax is imposed at a rate less than that imposed by this chapter,
this chapter shall continue in effect but the tax imposed by this chapter shall be reduced
by the amount of such federal tax.
(1967, P.A. 693, S. 11.)
Sec. 12-504a. Conveyance tax on sale of land classified as farm, forest or open
space land by record owner. (a) Any land which has been classified by the record
owner thereof as open space land pursuant to section 12-107e, if sold by him within a
period of ten years from the time he first caused such land to be so classified, shall be
subject to a conveyance tax applicable to the total sales price of such land, which tax
shall be in addition to the tax imposed under sections 12-494 to 12-504, inclusive. Said
conveyance tax shall be at the following rate: (1) Ten per cent of said total sales price
if sold within the first year following the date of such classification; (2) nine per cent
if sold within the second year following the date of such classification; (3) eight per
cent if sold within the third year following the date of such classification; (4) seven per
cent if sold within the fourth year following the date of such classification; (5) six per
cent if sold within the fifth year following the date of such classification; (6) five per
cent if sold within the sixth year following the date of such classification; (7) four per
cent if sold within the seventh year following the date of such classification; (8) three
per cent if sold within the eighth year following the date of such classification; (9) two
per cent if sold within the ninth year following the date of such classification; and (10)
one per cent if sold within the tenth year following the date of such classification. No
conveyance tax shall be imposed on such record owner by the provisions of sections
12-504a to 12-504f, inclusive, following the end of the tenth year after the date of such
classification by such record owner.
(b) Any land which has been classified by the record owner thereof as farm land
pursuant to section 12-107c or as forest land pursuant to section 12-107d, if sold by him
within a period of ten years from the time he acquired title to such land or from the time
he first caused such land to be so classified, whichever is earlier, shall be subject to a
conveyance tax applicable to the total sales price of such land, which tax shall be in
addition to the tax imposed under sections 12-494 to 12-504, inclusive. Said conveyance
tax shall be at the following rate: (1) Ten per cent of said total sales price if sold within
the first year of ownership by such record owner; (2) nine per cent if sold within the
second year of ownership by such record owner; (3) eight per cent if sold within the
third year of ownership by such record owner; (4) seven per cent if sold within the fourth
year of ownership by such record owner; (5) six per cent if sold within the fifth year of
ownership by such record owner; (6) five per cent if sold within the sixth year of ownership by such record owner; (7) four per cent if sold within the seventh year of ownership
by such record owner; (8) three per cent if sold within the eighth year of ownership by
such record owner; (9) two per cent if sold within the ninth year of ownership by such
record owner; and (10) one per cent if sold within the tenth year of ownership by such
record owner. No conveyance tax shall be imposed by the provisions of sections 12-504a to 12-504f, inclusive, following the end of the tenth year of ownership by such
record owner.
(1972, P.A. 152, S. 1; P.A. 74-343, S. 1, 7; P.A. 79-513, S. 5, 6; P.A. 80-483, S. 57, 186; P.A. 87-589, S. 22, 87.)
History: P.A. 74-343 added references to record owner of land and made technical change re ten-year period during
which conveyance tax applies; P.A. 79-513 amended section to make tax applicable to only ten-year period after land first
classified, deleting alternate applicability to ten-year period after land acquired, if earlier, effective July 1, 1979, and
applicable to the sale of any land classified for the first time as farm, forest or open space land on or after that date; P.A.
80-483 added Subsec. (b) re conveyance tax on land classified as farm land; P.A. 87-589 made technical change in Subsec.
(b), substituting reference to Sec. 12-494 for reference to Sec. 12-294.
Cited. 173 C. 328. Cited. 176 C. 613-622. Cited. 226 C. 407, 414-416.
Cited. 4 CA 200. Cited. 18 CA 608, 612-614.
Cited. 32 CS 82. Provisions concerning length of ownership and tax preference scheme in general do not violate the
Fourteenth Amendment to the U.S. Constitution. 34 CS 52, 60. Cited. Id., 52, 56-58, 60.
Subsec. (a):
Cited. 18 CA 608, 609, 611, 612.
Subsec. (b):
Cited. 226 C. 407, 414, 415, 417. Sec. 12-504d sets forth exclusive appellate remedy for persons aggrieved by imposition
of a conveyance tax pursuant to this Subsec., but the exclusive remedy is not an obstacle to pursuit of a collateral attack
on imposition of the tax under common law. 260 C. 406.
Sec. 12-504b. Payment of tax; land declassified; assessment change. Said conveyance tax shall be due and payable by the particular grantor who caused such classification to be made to the town clerk of the town in which the property is entered upon
the tax list at the time of the recording of his deed or other instrument of conveyance.
Such conveyance tax and the revenues produced thereby shall become part of the general
revenue of such municipality. No deed or other instrument of conveyance which is
subject to tax under sections 12-504a to 12-504f, inclusive, shall be recorded by any
town clerk unless the tax imposed by said sections has been paid. Upon the recording
of such deed and the payment of the required conveyance tax such land shall be automatically declassified and the assessor shall forthwith record with the town clerk a certificate
setting forth that such land has been declassified. Thereafter, such land shall be assessed
at its fair market value as determined by the assessor under the provisions of section
12-63 for all other property, until such time as a record owner may reclassify such land.
(1972, P.A. 152, S. 2; P.A. 74-343, S. 2, 7.)
History: P.A. 74-343 clarified provision re payment of tax by grantor, stated that revenues from conveyance tax become
part of municipality's general revenues and added provisions re declassification of land.
Cited. 176 C. 613-622. Cited. 226 C. 407, 414-416.
Cited. 32 CS 82. Cited. 34 CS 52, 56.
Sec. 12-504c. Excepted transfers. The provisions of section 12-504a shall not
be applicable to the following: (a) Transfers of land resulting from eminent domain
proceedings; (b) mortgage deeds; (c) deeds to or by the United States of America, state
of Connecticut or any political subdivision or agency thereof; (d) strawman deeds and
deeds which correct, modify, supplement or confirm a deed previously recorded; (e)
deeds between husband and wife and parent and child when no consideration is received,
except that a subsequent nonexempt transfer by the grantee in such cases shall be subject
to the provisions of section 12-504a as it would be if the grantor were making such
nonexempt transfer; (f) tax deeds; (g) deeds releasing any property which is a security
for a debt or other obligation; (h) deeds of partition; (i) deeds made pursuant to a merger
of a corporation; (j) deeds made by a subsidiary corporation to its parent corporation
for no consideration other than the cancellation or surrender of the capital stock of such
subsidiary; (k) property transferred as a result of death by devise or otherwise and in
such transfer the date of acquisition or classification of the land for purposes of sections
12-504a to 12-504f, inclusive, whichever is earlier, shall be the date of acquisition or
classification by the decedent; (l) deeds to any corporation, trust or other entity, of land
to be held in perpetuity for educational, scientific, aesthetic or other equivalent passive
uses, provided such corporation, trust or other entity has received a determination from
the Internal Revenue Service that contributions to it are deductible under applicable
sections of the Internal Revenue Code; (m) land subject to a covenant specifically set
forth in the deed transferring title to such land, which covenant is enforceable by the
town in which such land is located, to refrain from selling or developing such land in a
manner inconsistent with its classification as farm land pursuant to section 12-107c,
forest land pursuant to section 12-107d or open space land pursuant to section 12-107e
for a period of not less than eight years from the date of transfer, if such covenant is
violated the conveyance tax set forth in this chapter shall be applicable at the rate which
would have been applicable at the date the deed containing the covenant was delivered
and, in addition, the town or any taxpayer therein may commence an action to enforce
such covenant; and (n) land the development rights to which have been sold to the state
under chapter 422a. If such action is taken by such a taxpayer, the town shall be served
as a necessary party.
(1972, P.A. 152, S. 3; P.A. 73-585, S. 1; P.A. 99-173, S. 50, 65.)
History: P.A. 73-585 added Subdivs. (l) and (m) exempting deeds of land to be held in perpetuity for educational,
scientific, aesthetic, etc. purposes and land subject to covenant; P.A. 99-173 added Subdiv. (n) re land the development
rights to which have been sold to the state under chapter 422a, effective June 23, 1999, and applicable to transfers made
on or after July 1, 1999.
Cited. 176 C. 613-622. Cited. 226 C. 407, 414-416.
Cited. 18 CA 608, 612, 613.
Cited. 32 CS 82.
Subdiv. (k):
Cited. 18 CA 608, 609, 611-614.
Sec. 12-504d. Appeals. Any person aggrieved by the imposition of a tax under the
provisions of sections 12-504a to 12-504f, inclusive, may appeal therefrom as provided
in sections 12-111 and 12-112.
(1972, P.A. 152, S. 4; P.A. 99-89, S. 8, 10.)
History: P.A. 99-89 made technical changes, effective June 3, 1999.
Cited. 176 C. 613-622. Statute sets forth the exclusive appellate remedy for persons aggrieved imposition of a conveyance tax pursuant to Sec. 12-504a(b), but the exclusive remedy is not an obstacle to pursuit of a collateral attack on
imposition of the tax under common law. 260 C. 406.
Cited. 32 CS 82.
Sec. 12-504e. Conveyance tax applicable on change of use or classification of
land. Any land which has been classified by the owner 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, if changed by him, within a period of ten years of his acquisition of
title, to use other than farm, forest or open space, shall be subject to said conveyance
tax as if there had been an actual conveyance by him, as provided in sections 12-504a
and 12-504b, at the time he makes such change in use and classification. Said conveyance
tax schedule shall apply to fair market values as determined by the assessor under the
provisions of section 12-63 for all other property.
(1972, P.A. 152, S. 5; P.A. 74-343, S. 3, 7.)
History: P.A. 74-343 specified classification within ten-year period of acquisition of title and made technical changes
for clarity.
Cited. 176 C. 613-622.
Cited. 32 CS 82. Cited. 34 CS 52, 56.
Sec. 12-504f. Classification of land classified as farm, forest or open space personal to owner. Certificate of classification. The tax assessor shall file annually, not
later than sixty days after the assessment date, with the town clerk a certificate for any
land which has been 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, which
certificate shall set forth the date of the initial classification and the obligation to pay
the conveyance tax imposed by this chapter. Said certificate shall be recorded in the
land records of such town. Any such classification of land shall be deemed personal to
the particular owner who requests such classification and shall not run with the land.
(1972, P.A. 152, S. 6; June, 1972, P.A. 1, S. 12; P.A. 73-585, S. 2; P.A. 74-343, S. 4, 7.)
History: 1972 act specified that annual filing to be "not later than sixty days after the assessment date"; P.A. 73-585
required that certificate set forth date of initial classification and obligation to pay conveyance tax; P.A. 74-343 added
provision which stated that land classification personal to owner and does not run with land.
Cited. 173 C. 328, 332, 333. Cited. 176 C. 613-622. Cited. 226 C. 407, 416, 417.
Filing provision of section is directory and not mandatory. 4 CA 200, 201, 204.
Cited. 32 CS 82.
Sec. 12-504g. Recording without payment of tax as constructive notice. The
recording of any title deed, instrument or writing without the payment of the tax required
by sections 12-504a, 12-504b, 12-504e to 12-504h, inclusive, shall not prevent such
recording from constituting constructive notice of such deed, instrument or writing.
(P.A. 74-343, S. 5, 7.)
Sec. 12-504h. Termination of classification as farm, forest or open space land.
Any land which has been classified by the record owner 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 remain so classified without the filing of any new application
subsequent to such classification, notwithstanding the provisions of said sections 12-107c, 12-107d and 12-107e, until either of the following shall occur: (1) The use of such
land is changed to a use other than that described in the application for the existing
classification by said record owner, or (2) such land is sold by said record owner.
(P.A. 74-343, S. 6, 7.)
Cited. 173 C. 328, 333. Cited. 178 C. 100, 101, 103, 104, 113-115. Cited. 226 C. 407, 410, 411, 413, 416-418.
Subdiv. (2):
Cited. 226 C. 407, 414.