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. Obligation to bring in list is personal to each taxpayer. 81 C. 644. Commencement of condemnation proceedings to take property no excuse for failure to file list. 88 C. 76. Cited. 147 C. 308. Cited.
210 C. 233. Cited. 240 C. 422.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management. (a) There shall be a committee for the purpose of establishing a program
and procedures for the training, examination and certification of assessment personnel,
appointed by the Secretary of the Office of Policy and Management and consisting of
seven members, six of whom shall serve without pay and shall be appointed initially as
follows: Two members for two-year terms; two members for four-year terms; and two
members for six-year terms. No less than one member shall be from a municipality
with a population over fifty thousand, and no less than one member shall be from a
municipality with a population under five thousand. The seventh member shall be an
employee of the Office of Policy and Management, who shall have demonstrated competence in Connecticut assessment practices. The Secretary of the Office of Policy and
Management shall thereafter appoint two members every two years for six-year terms.
Each member of the committee, other than the representative from the Office of Policy
and Management, shall, on and after July 1, 1984, be a person certified pursuant to
subsection (b) of this section and shall have demonstrated competence in Connecticut
assessment practices. Each member of the committee, other than the representative from
the Office of Policy and Management, appointed on or after July 1, 1984, shall be employed by a municipality in the state in a position relating to the assessment of property
for the purposes of the property tax. Any member of the committee who ceases to be
an employee of the Office of Policy and Management, or to be certified pursuant to
subsection (b) of this section, as the case may be, shall cease to be a member of the
committee and the secretary shall appoint a replacement to fill the remainder of the
term. Said committee shall elect its own chairman and adopt regulations, in accordance
with the provisions of chapter 54, for the training, fees and examination of assessment
personnel including standards for the certification and recertification of assessors. Such
regulations may include requirements for any type of training or experience, or combination thereof, the committee deems appropriate.
(b) Any person may participate in training on assessment practices prescribed by
said committee. Upon completion of the requirements provided for in regulations
adopted under subsection (a) of this section and successful completion of any examination prescribed by said committee, any person shall be recommended to the Secretary
of the Office of Policy and Management as a candidate for certification as a certified
Connecticut municipal assessor. The Secretary of the Office of Policy and Management
shall certify any qualified candidate recommended by said committee as a certified
Connecticut municipal assessor and may rescind such certification for sufficient cause
as said secretary may determine. Such certification shall be valid for five years from
the date of issuance. Said secretary may certify a candidate who has not completed such
training provided such candidate has experience in Connecticut assessment practices
to such extent, determined by said secretary, as to make it unnecessary to complete
such training; provided, such candidate shall be required to successfully complete any
examination prescribed by said committee.
(P.A. 74-255, S. 1-3; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 84-485, S. 1, 2; P.A. 95-283, S. 1, 68; P.A.
96-224, S. 3; P.A. 97-80, S. 1, 2.)
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. 84-485 amended Subsec. (a) to include a member from the office of policy and management, halved
population requirements related to member selection, and added certification and employment qualification for other
members; P.A. 95-283 amended Subsec. (a) to add requirement for rules and regulations to include standards for certification
and recertification of assessors and Subsec. (b) to provide that certification is valid for five years, effective July 6, 1995;
P.A. 96-224 amended Subsec. (a) to authorize fees and amended Subsec. (b) to eliminate reference to training "courses";
P.A. 97-80 amended Subsec. (a) to make a technical change and add provision authorizing regulations to include requirements for any type of training or experience and amended Subsec. (b) to require completion of regulation requirements
and successful completion of examination for recommendation, effective May 29, 1997.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. With respect to any vehicle
subject to taxation in a town other than the town in which such vehicle is registered,
pursuant to section 12-71, information concerning such vehicle may be included in a
declaration filed pursuant to this section or section 12-43, or on a report filed pursuant
to section 12-57a.
(c) Property included. Confidentiality 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; P.A. 04-228, S. 1.)
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; (Revisor's note: 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; P.A. 04-228 amended Subsec. (b) to add provision re
vehicle subject to taxation in town other than the one in which it is registered, effective June 8, 2004.
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.
Corporation's motor vehicles properly are assessed, for purposes of personal property taxation, in the town in which
corporation maintains its principal place of business, irrespective of where its motor vehicles are actually located. 266 C. 706.
Subsec. (b):
Motor vehicles registered in Connecticut are exempt from declaration of taxable personal property required under the
general statutory scheme for taxation of personal property. 266 C. 706.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Id., 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.
Cited. 147 C. 262. Cited. 212 C. 167; Id., 639. Cited. 232 C. 335. Cited. 240 C. 192; Id., 422.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Cited. 145 C. 375. Cited. 147 C. 287. Applicability to nonresident corporations and discussed in relation
to Sec. 12-59. 166 C. 405. Cited. 189 C. 690. Cited. 212 C. 167; Id., 639. Cited. 227 C. 826. Cited. 240 C. 192. Corporation's
motor vehicles properly are assessed, for purposes of personal property taxation, in town in which the corporation maintains
its principal place of business, irrespective of where its motor vehicles are actually located. 266 C. 706. Nothing in section
overrides the specific exemption from declaration of personal property provided by Sec. 12-41(b). Id.
Cited. 29 CS 125.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Id., 112, 125. Applied to receivership. 82 C. 411. See note to
Sec. 12-40.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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:
In 2001 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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-53. Addition of omitted property. Audits. Penalty. (a) For purposes of
this section: (1) "Omitted property" means property for which complete information is
not included in the declaration required to be filed by law with respect to either the total
number and type of all items subject to taxation or the true original cost and year acquired
of all such items, (2) "books", "papers", "documents" and "other records" includes, but
is not limited to, federal tax forms relating to the acquisition and cost of fixed assets,
general ledgers, balance sheets, disbursement ledgers, fixed asset and depreciation
schedules, financial statements, invoices, operating expense reports, capital and operating leases, conditional sales agreements and building or leasehold ledgers, and (3)
"designee of an assessor" means a Connecticut municipal assessor certified in accordance with subsection (b) of section 12-40a, a certified public accountant, a revaluation
company certified in accordance with section 12-2c for the valuation of personal property, or an individual certified as a revaluation company employee in accordance with
section 12-2b for the valuation of personal property.
(b) During the period prescribed by law for the completion of their duties the assessor or board of assessors of each town shall add to the declaration of each taxpayer any
taxable property which they have reason to believe is owned by such taxpayer and has
been omitted from such declaration. The property so added shall be assessed at the
percentage of the actual valuation thereof, as determined by the assessor or board of
assessors in accordance with the provisions of sections 12-63 and 12-71, from the best
information the assessor or board of assessors can obtain, and twenty-five per cent of
the assessment of such omitted property shall be added thereto. The assessor or board
of assessors shall notify such person, in accordance with section 12-55, of any such
increase in the assessed valuation.
(c) (1) The assessor or board of assessors may perform an audit or require a designee
of the assessor to perform an audit of any personal property required to be declared
pursuant to section 12-40 or section 12-43. The assessor shall give notice in writing to
the owner, custodian or other person having knowledge of any such property or the
valuation thereof, of the time and place of such audit with respect to such property. Such
notice shall be placed in the hands of such person or left at such person's usual place
of residence or business or shall be sent to such person by registered or certified mail
at the last-known place of residence or business not later than three years following the
assessment date for which such declaration was required to be filed. Such notice shall
direct the person named therein to appear before the assessor or board of assessors, or
before a designee of said assessor, with books of account, papers, documents and other
records for examination under oath relative to any such property or the valuation thereof.
The methodologies used to determine the value of such property during such audit shall
remain consistent with the methodologies requested by the assessor to determine the
value of such property for the grand list year to which such audit or audits relate.
(2) All taxable property, discovered during such audit and not declared by the owner
as required by law, shall be added to the owner's declaration by such assessor or board
of assessors at the percentage of its actual valuation, as determined by the assessor or
board of assessors in accordance with the provisions of sections 12-63 and 12-71, and
twenty-five per cent of such assessment shall be added thereto. If personal property is
discovered during such audit to have been omitted, as defined in subsection (a) of this
section, by the taxpayer, the difference between the value originally determined by the
assessor and that determined as a result of the audit, shall be added to the taxpayer's
declaration by the assessor at the percentage of its actual valuation pursuant to sections
12-63 and 12-71, plus twenty-five per cent of the assessment of such omitted property.
(3) Notwithstanding the provisions of sections 12-57 and 12-129, if any property
is discovered during such audit to be listed in error by the owner, it shall be removed
from such owner's declaration by the assessor or board of assessors.
(4) No person shall be excused from giving testimony or producing books of account, papers, documents and other records on the ground that such testimony and such
production of documents will tend to incriminate such person, but such testimony and
such production of documentary evidence shall not be used in any criminal proceeding
against such person. Any person who fails to appear at the time and place of such audit
as designated in such notice, or, having appeared, refuses to answer any pertinent question or who fails to produce the books, papers or other documents mentioned in such
notice, shall be fined not more than one hundred dollars or imprisoned not more than
thirty days or both. All property which the assessor or board of assessors believes should
have been declared for taxation and was not declared and concerning which sufficient
information cannot be obtained by them at such hearing, or any adjournment thereof,
shall be added to the list at such percentage of the actual valuation thereof from the best
information obtainable by the assessor or board of assessors and twenty-five per cent
shall be added to such assessment.
(d) If the assessor or board of assessors of any town adds property to the declaration
of any person or makes out a declaration for any person not filing a declaration or
increases or decreases the valuation of any taxable property under the provisions of
subsection (c) of this section, they shall, within thirty days of the completion of an audit
under said subsection (c), give such person notice in writing by mailing the same, postage
prepaid, to such person's last-known address and the same shall be held to be sufficient.
Such notice shall include, but not be limited to, an accounting of the additions or deletions
segregated by the categories of personal property on the declaration used by personal
property owners in said town, a revised copy of the declaration reflecting the changes
determined at such audit and information describing the manner in which an appeal may
be filed with the board of assessment appeals.
(e) Any person claiming to be aggrieved by the action of the assessor or board of
assessors under this section may appeal the doings of the assessor or board of assessors
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 to the board of assessment appeals may indicate that
taxes paid by such person 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 the taxes resulting from such additional assessment within the time
specified and (2) the board of assessment appeals reduces the valuation of property or
removes items of property from the list of such person so that there is no tax liability
related to such additional assessment.
(f) Upon receipt of notice from the assessor or board of assessors of the addition of
property to the declaration of any owner, or an increase in the assessment of any property
included in such owner's declaration, the tax collector of the town shall, if such notice
is received after the normal billing date, not later than thirty days thereafter mail or hand
a bill to such owner based upon the addition of property to said owner's declaration or
the increase in the assessment of any property that had been included in such owner's
declaration added by the assessor or board of assessors. Such tax shall be due and payable
and collectible as other municipal taxes and subject to the same liens and processes of
collection, except that (1) such tax for the current fiscal year 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 such owner and in any remaining, regular installments as
the same are due and payable, and the several installments of the tax so due and payable,
shall be equal, and (2) such tax for any prior fiscal year shall be payable not sooner than
thirty days after the date such bill is mailed or delivered to such owner and shall include
interest from the date or dates such tax for the corresponding grand list would have
been due.
(1949 Rev., S. 1730; June, 1955, S. 1043d; 1957, P.A. 673, S. 4, 5; 1963, P.A. 490, S. 8; P.A. 84-477, S. 1, 2; P.A. 86-84, S. 1, 2; P.A. 87-245, S. 4, 10; 87-589, S. 3, 87; P.A. 95-283, S. 33, 68; P.A. 99-189, S. 5, 20; P.A. 00-230, S. 1.)
History: 1963 act added reference to Sec. 12-63 in Subsec. (a); P.A. 84-477 changed notice requirement from date
prescribed by law for completion of assessors' duties to at least ten days prior to the end of the assessment year, included
a provision for the removal of property listed in error and added Subsecs. (d) and (e) re appeal and payment of taxes on
property added to list after normal billing date, effective June 8, 1984, and applicable in any town for the assessment year
commencing October 1, 1984, and each assessment year thereafter; P.A. 86-84 amended (1) Subsec. (a) to require notification in the event of an increase in assessed valuation, (2) Subsec. (b) by adding time within which assessor must give notice
of any addition to the property tax list of any person, (3) Subsec. (c) requiring notice of the hearing concerning changes
by the assessor in the list of any person, (4) Subsec. (d) by adding Subdiv. (2) requiring that property added to the list of
any person be removed by the board of tax review if such person is to avoid liability for interest on additions to the list
and (5) Subsec. (e) concerning interest applicable to the tax on property added to the list of any person as provided under
said Subsec. (e), effective May 6, 1986, and applicable to the assessment year commencing October 1, 1986, and each
assessment year thereafter; P.A. 87-245 amended Subsecs. (a) and (b) 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; P.A. 87-589 made technical change in Subsec. (b); P.A. 95-283 amended Subsec. (d) to replace board of tax review
with board of assessment appeals, effective July 6, 1995; P.A. 99-189 added definitions of "omitted property", "books,
papers, documents and other records" and "designee of an assessor", replaced authority to conduct hearings with authority
for audits, listed who can perform audits, required auditors to use same methodologies as the assessor used for the property
being audited, clarified application of penalty after audit, required notification of the taxpayer of audit results detailing all
pre and post audit changes and advising the taxpayer of right to appeal and made technical changes, effective June 23,
1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 00-230 made
technical changes in Subsec. (f).
Particularity requisite in describing property added. 43 C. 309. Placing personal property on list by nonresident does
not authorize assessors to add other personal property. 47 C. 477. Failure of notice waived by appeal to board of relief. 73
C. 299; 85 C. 7. List made out "same as last year" and completed by assessors considered. 76 C. 171. Applies only to
property added by assessors to list; does not apply where valuation of property listed is increased. 103 C. 154. Upon failure
of taxpayer to file list of taxable property, assessors are only required to act upon best information available and taxpayer
cannot complain of "good faith" error in their judgment. 146 C. 165. Cited. 147 C. 308. Cited. 212 C. 639. Cited. 240 C.
192; Id., 422; Id., 469; Id., 475. Cited. 242 C. 727.
Reduction of value of software loaded on computer not an omission from tax declaration on which a penalty may be
imposed. 51 CA 508.
Subsec. (b):
Assessor has authority under this section to revalue previously assessed personal property. 240 C. 469.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Cited. 226 C. 92.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase. (a) On or before the thirty-first day of January of each year, except as
otherwise specifically provided by law, the assessors or board of assessors shall publish
the grand list for their respective towns. Each such grand list shall contain the assessed
values of all property in the town, reflecting the statutory exemption or exemptions to
which each property or property owner is entitled, and including, where applicable, any
assessment penalty added in accordance with section 12-41 or 12-57a for the assessment
year commencing on the October first immediately preceding. The assessor or board
of assessors shall lodge the grand list for public inspection, in the office of the assessor
on or before said thirty-first day of January, or on or before the day otherwise specifically
provided by law for the completion of such grand list. The town's assessor or board of
assessors shall take and subscribe to the oath, pursuant to section 1-25, which shall be
certified by the officer administering the same and endorsed upon or attached to such
grand list. For the grand list of October 1, 2000, and each grand list thereafter, each
assessor or member of a board of assessors who signs the grand list shall be certified
in accordance with the provisions of section 12-40a.
(b) Prior to taking and subscribing to the oath upon the grand list, the assessor or
board of assessors shall equalize the assessments of property in the town, 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 any property as reflected in the
last-preceding grand list, or the valuation as stated in any personal property declaration
or report received pursuant to this chapter. In each case of any increase in valuation of
a property above the valuation of such property in the last-preceding grand list, or the
valuation, if any, stated by the person filing such declaration or report, the assessor or
board of assessors shall mail a written notice of assessment increase to the last-known
address of the owner of the property the valuation of which has increased. All such
notices shall be subject to the provisions of subsection (c) of this section. Notwithstanding the provisions of this section, a notice of increase shall not be required in any year
with respect to a registered motor vehicle the valuation of which has increased. In the
year of a revaluation, the notice of increase sent in accordance with subsection (f) of
section 12-62 shall be in lieu of the notice required by this section.
(c) Each notice of assessment increase sent pursuant to this section shall include:
(1) The valuation prior to and after such increase; and (2) information describing the
manner in which an appeal may be filed with the board of assessment appeals. If a notice
of assessment increase affects the value of personal property and the assessor or board of
assessors used a methodology to determine such value that differs from the methodology
previously used, such notice shall include a statement concerning such change in methodology, which shall indicate the current methodology and the one that the assessor or
assessors used for the valuation prior to such increase. Each such notice shall be mailed
not earlier than the assessment date and not later than the tenth calendar day immediately
following the date on which the assessor or board of assessors signs and attests to the
grand list. If any such assessment increase notice is sent later than the time period prescribed in this subsection, 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; P.A. 03-269, S. 1.)
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; P.A. 03-269 substantially revised section, deleting former Subsecs. (a) and (b)
and adding new Subsecs. (a) to (c), inclusive, re publication of grand lists, changes in property valuation and notices of
assessment increases, effective July 1, 2003.
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. Cited. 117 C. 393. Failure to give notices of
increase to individual taxpayers does not invalidate the grand list as a whole. 122 C. 228. Cited. Id., 403. Cited. 128 C.
649. Cited. 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. Since tax
assessments are a matter of public record, they are subject to best evidence rule. Id. Cited. 179 C. 111; Id., 712. Cited. 201
C. 1. Cited. 203 C. 425. Cited. 210 C. 233. Cited. 232 C. 335. Cited. 240 C. 422. Section cannot be used by taxpayer to
compel an interim revaluation of property. 249 C. 63.
Cited. 3 CA 393. Statute authorizes but does not compel municipal tax assessor to conduct interim revaluations of
property to achieve a fair and equal assessment for all taxpayers. Thus, assessor may increase real property assessment
between decennial revaluations when a sale of property in question demonstrates that the property has greatly increased
in value in relation to other properties in the municipality. 70 CA 442.
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. Id., 590.
Subsec. (a):
Cited. 241 C. 382.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-57. Certificates of correction. (a) When it has been determined by the
assessors of a municipality that tangible personal property has been assessed when it
should not have been, the assessors shall, not later than three years following the tax
due date relative to the property, issue a certificate of correction removing such tangible
personal property from the list of the person who was assessed in error, whether such
error resulted from information furnished by such person or otherwise. If such tangible
personal property was subject to taxation on the same grand list by such municipality
in the name of some other person and was not so previously assessed in the name of
such other person, the assessor shall add such tangible personal property to the list of
such other person and, in such event, the tax shall be levied upon, and collected from,
such other person. If such tangible personal property should have been subject to taxation
for the same taxing period on the grand list of another municipality in this state, the
assessors shall promptly notify, in writing, the assessors of the municipality where the
tangible personal property should be properly assessed and taxed, and the assessors of
such municipality shall assess such tangible personal property and shall thereupon issue
a certificate of correction adding such tangible personal property to the list of the person
owning such property, and the tax thereon shall be levied and collected by the tax collector. Each such certificate of correction shall be made in duplicate, one copy of which shall
be filed with the tax collector of such municipality and the other kept by the assessors in
accordance with a records retention schedule issued by the Public Records Administrator.
(b) When it has been determined by the assessors of a municipality, at any time,
that a motor vehicle registered with the Department of Motor Vehicles has been assessed
when it should not have been, the assessors shall issue a certificate of correction removing such vehicle from the list of the person who was assessed in error, and, if such
vehicle should have been subject to taxation for the same taxing period on the grand
list of another municipality in this state, the assessors shall promptly notify, in writing,
the assessors of the municipality where the vehicle should be properly assessed and
taxed, and the assessors of such municipality shall assess such vehicle and shall thereupon issue a certificate of correction adding such vehicle to the list of the person owning
such vehicle, and the tax thereon shall be levied and collected by the tax collector.
(1949 Rev., S. 1733; 1955, S. 1045d; 1961, P.A. 24, S. 1; P.A. 86-153, S. 3, 5; P.A. 99-189, S. 8, 20.)
History: 1961 act extended section's application to all tangible personal property instead of only motor vehicles, extended length of time for issuing a certificate to one year subsequent to date tax was paid and made issuance of a certificate
within the time limit mandatory in all situations listed, including any time when property has been mistakenly assessed;
P.A. 86-153 amended the provision for removal of personal property from a person's list, in which such property is included
in error, by adding the phrase that a certificate of correction shall be issued "whether such error resulted from information
furnished by such person or otherwise"; P.A. 99-189 deleted a portion of existing provisions, designated remaining portion
as Subsec. (a), required certificate of correction to be issued not later than three years following the tax due date, added
provisions re tangible personal property subject to tax on same grand list in the name of another person, and added new
Subsec. (b) re certificates of correction for motor vehicles, effective June 23, 1999, and applicable to assessment years of
municipalities commencing on or after October 1, 1999.
See Sec. 12-126 re abatement or refund of tax on tangible personal property assessed in more than one municipality.
Cited. 195 C. 587. Cited. 200 C. 697, 711. Cited. 212 C. 639.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Id. 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. Id., 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. 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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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; P.A. 02-103, S. 43.)
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; P.A. 02-103 made a technical change.
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. Id. 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. A corporation's principal place of business is where its governing power is exercised. Id., 65. Real
estate of national banking association not taxable under this section. 74 C. 449. Such deposits must be listed here. Id. Water
mains. 79 C. 70; 85 C. 119. Includes cash of corporation in hands of receiver. 82 C. 409. 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.
Application where part of a manufacturing plant is in a fire district. Id., 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. Id., 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. Id.
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. Cited. 30 CS 318.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Cited. 195 C. 48; Id., 587. Cited. 204 C. 336. Cited. 240 C. 469. Cited. 242 C. 727.
Cited. 33 CA 270.
No time limit for making correction. 4 CS 391.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62. Revaluation of real estate. Regulations. Certain Indian lands exempt. (a) As used in this chapter:
(1) "Assessor" means the person responsible for establishing property assessments
for purposes of a town's grand list and includes a board of assessors;
(2) "Field review" means the process by which an assessor, a member of an assessor's staff or person designated by an assessor examines each parcel of real property in
its neighborhood setting, compares observable attributes to those listed on such parcel's
corresponding property record, makes any necessary corrections based on such observation and verifies that such parcel's attributes are accounted for in the valuation being
developed for a revaluation;
(3) "Full inspection" or "fully inspect" means to measure or verify the exterior
dimensions of a building or structure and to enter and examine the interior of such
building or structure in order to observe and record or verify the characteristics and
conditions thereof, provided permission to enter such interior is granted by the property
owner or an adult occupant;
(4) "Real property" means all the property described in section 12-64;
(5) "Revaluation" or "revalue" means to establish the present true and actual value
of all real property in a town as of a specific assessment date;
(6) "Secretary" means the Secretary of the Office of Policy and Management, or
said secretary's designee; and
(7) "Town" means any town, consolidated town and city or consolidated town and
borough.
(b) (1) Commencing October 1, 2006, each town shall implement a revaluation not
later than the first day of October that follows, by five years, the October first assessment
date on which the town's previous revaluation became effective, provided, a town that
opted to defer a revaluation, pursuant to section 12-62l, shall implement a revaluation
not later than the first day of October that follows, by five years, the October first assessment date on which the town's deferred revaluation became effective. The town shall
use assessments derived from each such revaluation for the purpose of levying property
taxes for the assessment year in which such revaluation is effective and for each assessment year that follows until the ensuing revaluation becomes effective.
(2) When conducting a revaluation, an assessor shall use generally accepted mass
appraisal methods which may include, but need not be limited to, the market sales comparison approach to value, the cost approach to value and the income approach to value.
Prior to the completion of each revaluation, the assessor shall conduct a field review.
Except in a town that has a single assessor, the members of the board of assessors shall
approve, by majority vote, all valuations established for a revaluation.
(3) An assessor, member of an assessor's staff or person designated by an assessor
may, at any time, fully inspect any parcel of improved real property in order to ascertain
or verify the accuracy of data listed on the assessor's property record for such parcel.
Except as provided in subdivision (4) of this subsection, the assessor shall fully inspect
each such parcel once in every ten assessment years, provided, if the full inspection of
any such parcel occurred in an assessment year preceding that commencing October 1,
1996, the assessor shall fully inspect such parcel not later than the first day of October
of 2009, and shall thereafter fully inspect such parcel in accordance with this section.
Nothing in this subsection shall require the assessor to fully inspect all of a town's
improved real property parcels in the same assessment year and in no case shall an
assessor be required to fully inspect any such parcel more than once during every ten
assessment years.
(4) An assessor may, at any time during the period in which a full inspection of
each improved parcel of real property is required, send a questionnaire to the owner of
such parcel to (A) obtain information concerning the property's acquisition, and (B)
obtain verification of the accuracy of data listed on the assessor's property record for
such parcel. An assessor shall develop and institute a quality assurance program with
respect to responses received to such questionnaires. If satisfied with the results of
said program concerning such questionnaires, the assessor may fully inspect only those
parcels of improved real property for which satisfactory verification of data listed on
the assessor's property record has not been obtained and is otherwise unavailable. The
full inspection requirement in subdivision (3) of this subsection shall not apply to any
parcel of improved real property for which the assessor obtains satisfactory verification
of data listed on the assessor's property record.
(c) The following shall be available for public inspection in the assessor's office,
in the manner provided for access to public records in subsection (a) of section 1-210,
not later than the date written notices of real property valuations are mailed in accordance
with subsection (f) of this section: (1) Any criteria, guidelines, price schedules or statement of procedures used in such revaluation by the assessor or by any revaluation company that the assessor designates to perform mass appraisal or field review functions,
all of which shall continue to be available for public inspection until the town's next
revaluation becomes effective; and (2) a compilation of all real property sales in each
neighborhood for the twelve months preceding the date on which each revaluation is
effective, the selling prices of which are representative of the fair market values of the
properties sold, which compilation shall continue to be available for public inspection
for a period of not less than twelve months immediately following a revaluation's effective date.
(d) (1) The chief executive officer of a town shall notify the Secretary of the Office
of Policy and Management that the town is effecting a revaluation by sending a written
notice to the secretary not later than thirty days after the date on which such town's
assessor signs a grand list that reflects assessments of real property derived from a
revaluation. Any town that fails to effect a revaluation for the assessment date required
by this section shall be subject to a penalty effective for the fiscal year commencing on
the first day of July following such assessment date, and continuing for each successive
fiscal year in which the town fails to levy taxes on the basis of such revaluation, provided
the secretary shall not impose such penalty with respect to any assessment year in which
the provisions of subsection (b) of section 12-117 are applicable. Such penalty shall be
the forfeit of the amount otherwise allocable to such town pursuant to section 7-536,
and the loss of fifty per cent of the amount of the grant that is payable to such town
pursuant to sections 3-55i, 3-55j and 3-55k. Upon imposing said penalty, the secretary
shall notify the chief executive officer of the amount of the town's forfeiture for said
fiscal year and that the secretary's certification to the State Comptroller for the payments
of such grant in said year shall reflect the required reduction.
(2) The secretary may waive such penalty if, in the secretary's opinion, there appears
to be reasonable cause for the town not having implemented a revaluation for the required
assessment date, provided the chief executive officer of the town submits a written
request for such waiver. Reasonable cause shall include: (A) An extraordinary circumstance or an act of God, (B) the failure on the part of any revaluation company to complete
its contractual duties in a time and manner allowing for the implementation of such
revaluation, and provided the town imposed the sanctions for such failure provided in
a contract executed with said company, (C) the assessor's death or incapacitation during
the conduct of a revaluation, which results in a delay of its implementation, or (D) an
order by the superior court for the judicial district in which the town is located postponing
such revaluation, or the potential for such an order with respect to a proceeding brought
before said court. The chief executive officer shall submit such written request to the
secretary not earlier than thirty business days after the date on which the assessor signs
a grand list that does not reflect real property assessments based on values established
for such required revaluation, and not later than thirty days preceding the July first
commencement date of the fiscal year in which said penalty is applicable. Such request
shall include the reason for the failure of the town to comply with the provisions of
subsection (b) of this section. The chief executive officer of such town shall promptly
provide any additional information regarding such failure that the secretary may require.
Not later than sixty days after receiving such request and any such additional information, the secretary shall notify the chief executive officer of the secretary's decision to
grant or deny the waiver requested, provided the secretary may delay a decision regarding a waiver related to a potential court order until not later than sixty days after the
date such court renders the decision. The secretary shall not grant a penalty waiver under
the provisions of this subsection with respect to consecutive years unless the General
Assembly approves such action.
(e) When conducting a revaluation, an assessor may designate a revaluation company certified in accordance with section 12-2b to perform property data collection,
analysis of such data and any mass appraisal valuation or field review functions, pursuant
to a method or methods the assessor approves, and may require such company to prepare
and mail the valuation notices required by subsection (f) of this section, 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,
the provisions of any municipal charter that are not inconsistent with the requirements
of this section, or any regulations adopted pursuant to subsection (g) of this section.
(f) Not earlier than the assessment date that is the effective date of a revaluation
and not later than the tenth calendar day immediately following the date on which the
grand list for said assessment date is signed, the assessor shall mail a written notice to
the last-known address of the owner of each parcel of real property that was revalued.
Such notice shall include the valuation of such parcel as of said assessment date and
the valuation of such parcel in the last-preceding assessment year, and shall provide
information describing the property owner's rights to appeal the valuation established
for said assessment date, including the manner in which an appeal may be filed with
the board of assessment appeals.
(g) The secretary shall adopt regulations, in accordance with the provisions of chapter 54, which an assessor shall use when conducting a revaluation. Such regulations
shall include (1) provisions governing the management of the revaluation process, including, but not limited to, the method of compiling and maintaining property records,
documenting the assessment year during which a full inspection of each parcel of improved real property occurs, and the method of determining real property sales data
in support of the mass appraisal process, and (2) provisions establishing criteria for
measuring the level and uniformity of assessments generated from a revaluation, provided such criteria shall be applicable to different classes of real property with respect
to which a sufficient number of property sales exist. Certification of compliance with
not less than one of said regulatory provisions shall be required for each revaluation and
the assessor shall, not later than the date on which the grand list reflecting assessments of
real property derived from a revaluation is signed, certify to the secretary and the chief
executive officer, in writing, that the revaluation was conducted in accordance with
said regulatory requirement. Any town effecting a revaluation with respect to which an
assessor is unable to certify such compliance shall be subject to the penalty provided
in subsection (d) of this section. In the event the assessor designates a revaluation company to perform mass appraisal valuation or field review functions with respect to a
revaluation, the assessor and the employee of said company responsible for such function
or functions shall jointly sign such certification. The assessor shall retain a copy of such
certification and any data in support thereof in the assessor's office. The provisions of
subsection (c) of this section concerning the public inspection of criteria, guidelines,
price schedules or statement of procedures used in a revaluation shall be applicable to
such certification and supporting data.
(h) This section shall not require the revaluation of real property (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; P.A. 02-49, S. 1, 2; May Sp. Sess. P.A. 04-2, S. 33; P.A. 06-148, S. 1.)
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; P.A. 02-49 amended Subsec. (h)(2) to provide that, starting October 1, 2002, a town performing its revaluation
before the time established in Subsec. (b) shall effect its next subsequent revaluation on the assessment date that is four
years after the applicable date provided in Subsec. (b) instead of performing such revaluation four years after its early
revaluation date and added Subsec. (k) exempting a municipality from conducting its next scheduled revaluation based
on statistical calculations with respect to level of assessment, coefficient of dispersion and price related differential re all
properties and properties in specific classes, effective May 9, 2002; May Sp. Sess. P.A. 04-2 amended Subsec. (a) to
provide for physical inspection every ten years and amended Subsec. (b) to delete former schedule for revaluation and to
provide for revaluation every five years, effective October 1, 2003, and applicable to assessment years commencing on
or after that date; P.A. 06-148 entirely replaced existing section with new Subsecs. (a) to (h), inclusive, adding definitions,
requiring revaluations every five years, providing inspection requirements, requiring certain public documents, requiring
notice to the Office of Policy and Management of town revaluation, allowing use of revaluation company, specifying
notice provisions, requiring regulations and exempting certain Indian tribe land from revaluation, effective June 6, 2006,
and applicable to assessment years commencing on or after October 1, 2006.
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. Cited. 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. 170 C. 477, 480.
Cited. 179 C. 627. Writ of mandamus properly granted under the statutes. Id., 712. 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. Cited. 184 C. 326. Cited. 195 C. 48. Cited. 203 C. 425. Cited. 204
C. 336. Cited. 210 C. 233. Cited. 213 C. 307. Cited. 224 C. 110. Cited. 226 C. 92. Cited. 228 C. 23; Id., 476. Cited. 231
C. 731. Cited. 232 C. 335. 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. Cited. 21 CA 275. Cited. 38 CA 158. Cited. 41 CA 421; judgment reversed, see 242 C. 530. Cited.
43 CA 169. Town assessor's duties under statute are mandatory, not discretionary, and failure to make and complete
another revaluation by statutorily mandated revaluation date constitutes a disregard of statute's mandate. 85 CA 480.
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. 241 C. 749.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62a. Uniform assessment date and rate. (a) Each municipality, as defined in section 7-381, shall establish a uniform assessment date of October first.
(b) Each such municipality shall assess all property for purposes of the local property tax at a uniform rate of seventy per cent of present true and actual value, as determined under section 12-63.
(c) Repealed by P.A. 96-171, S. 15, 16.
(d) Repealed by P.A. 96-171, S. 15, 16.
(e) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4.
(f) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4.
(g) Repealed by P.A. 83-465, S. 3, 4.
(P.A. 74-299, S. 1, 3, 4; P.A. 76-338, S. 4, 8; P.A. 78-256, S. 3, 4; 78-339, S. 1, 3; P.A. 79-612, S. 1, 2; P.A. 80-321,
S. 1, 3; 80-427, S. 1, 2; P.A. 82-410, S. 2, 4; P.A. 83-465, S. 1, 3, 4; P.A. 84-428, S. 1, 4 P.A. 92-197, S. 2, 3; P.A. 96-171,
S. 8, 15, 16; 96-218, S. 2, 6; P.A. 97-254, S. 2, 6; P.A. 06-148, S. 10; 06-176, S. 4.)
History: P.A. 76-338 amended Subsec. (a) to set separate commencement date for assessment of motor vehicles and
amended provision concerning municipalities with assessment dates other than October first to allow them to have two
assessment dates in years before their conversion to uniform date as well as in the year during which conversion takes
place; P.A. 78-256 added Subsec. (c) re deferred increases, codified as Subsec. (e); P.A. 78-339 added Subsecs. (c) and
(d) re effect of residential real property percentages on assessment rate; P.A. 79-612 amended Subsec. (e) to delete phrase
limiting deferred assessments to cases in which overall rise is thirty per cent or more and to add provisions re assessment
of new constructions and added Subsec. (f) re continuance or discontinuance of deferred assessments of 1977 and 1978;
P.A. 80-321 amended Subsec. (c) to specifically state that provisions are subject to Subsecs. (d) and (g), amended Subsec.
(d) to postpone seventy per cent rate from 1980 to 1984 to add provision governing assessments during the interim and
added Subsec. (g) detailing assessments during interim, effective May 17, 1980, and applicable to municipal assessment
years commencing October 1, 1980, and thereafter; P.A. 80-427 extended provisions of Subsec. (e) to include assessments
up to 1981 and made changes in Subsec. (f) to reflect the broader application of Subsec. (e), effective May 20, 1980, and
applicable to assessment years commencing October 1, 1979, to October 1, 1981, inclusive; P.A. 82-410 amended Subsec.
(e) to allow municipalities in assessment years commencing in 1982 and 1983 to add increased assessed values of real
property, resulting from general revaluation, to the assessment list in equal increments over a period of up to five years
including the year of revaluation, which option prior to this amendment was not allowed under said Subsec. (e) after the
assessment year commencing October 1, 1981; P.A. 83-465 replaced previously existing Subsec. (d) with new subsection
to provide that any municipality which for the 1981 assessment list has assessed property in accordance with the differential
rate procedure in Subsec. (c), shall, for the assessment lists in 1982 through 1985 assess residential real property at the
rates provided in said Subsec. (d) and all other property at seventy per cent of actual value, and commencing with the 1986
assessment list, assess all property at seventy per cent of actual value, and repealed former Subsec. (g) re 1982 and 1983
assessment lists effective June 14, 1983, and applicable to the assessment year commencing October 1, 1982, and each
assessment year thereafter; P.A. 84-428 amended Subsec. (e) to allow municipalities in assessment years commencing in
1984 and 1985 to add increased assessed values of real property, resulting from general revaluation, to the assessment list
in equal increments over a period of not more than five years including the year of revaluation, which option without this
amendment would not be available to municipalities after the assessment year commencing October 1, 1983, effective
June 12, 1984, and applicable in any municipality with a revaluation of real property effective in the assessment year
commencing October 1, 1984 or October 1, 1985; P.A. 92-197 amended Subsec. (e) to provide that said Subsec. would
be applicable to assessment years of municipalities commencing on or after October 1, 1992, and to delete obsolete reference
to revaluation effective "not later than 1985"; P.A. 96-171 repealed Subsecs. (c) and (d) re obsolete provisions authorizing
mitigation of effects of revaluation in a municipality in which the assessed value of residential real property constitutes
less than twenty per cent of the assessed value of all property on the assessment list in the year immediately preceding
revaluation and amended Subsecs. (e) and (f) to authorize a municipality commencing October 1, 1996, to defer an increased
assessment from revaluation over a period not to exceed three years following the year of revaluation rather than four years
following the year of such revaluation and delete obsolete provisions specifying the assessment years when option of
deferment had been available, effective May 31, 1996; P.A. 96-218 made same changes in Subsecs. (e) and (f) as P.A. 96-171, effective June 4, 1996; P.A. 97-254 deleted obsolete assessment year references in Subsecs. (a) and (b) and amended
Subsec. (e) to delete requirement that revaluation result in an increase in total assessed value of all real property on list for
preceding year, effective June 27, 1997; P.A. 06-148, effective June 6, 2006, and P.A. 06-176, effective June 9, 2006, and
applicable to assessment years commencing on or after October 1, 2006, repealed Subsecs. (e) and (f).
Cited. 228 C. 23; Id., 476.
Cited. 7 CA 496.
Subsec. (b):
Cited. 179 C. 627. Cited. 200 C. 697. Cited. 210 C. 233. Cited. 240 C. 192. Cited. 241 C. 382; Id., 749. Cited. 242 C.
343; Id., 550.
Cited. 4 CA 106. Cited. 11 CA 566.
Subsec. (d):
Cited. 226 C. 92. Subdiv. (2) cited. 231 C. 731.
Subsec. (e):
Section does not violate equal protection clause of U.S. and Conn. constitutions. 179 C. 627.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62c. Municipal option to phase in assessment increases resulting from
revaluation of real property. (a)(1) A town implementing a revaluation of all real
property may phase in a real property assessment increase or a portion of such increase
resulting from such revaluation, by requiring the assessor to gradually increase the assessment or the rate of assessment applicable to such property in the assessment year
preceding that in which the revaluation is implemented, in accordance with one of the
methods set forth in subsection (b) of this section. The legislative body of the town shall
approve the decision to provide for such phase-in, the method by which it is accomplished and its term, provided the number of assessment years over which such gradual
increases are reflected shall not exceed five assessment years, including the assessment
year for which the revaluation is effective. If a town chooses to phase in a portion
of the increase in the assessment of each parcel of real property resulting from said
revaluation, said legislative body shall establish a factor, which shall be not less than
twenty-five per cent, and shall apply such factor to such increases for all parcels of real
property, regardless of property classification. A town choosing to phase in a portion
of assessment increase shall multiply such factor by the total assessment increase for
each such parcel to determine the amount of such increase that shall not be subject to
the phase-in. The assessment increase for each parcel that shall be subject to the gradual
increases in amounts or rates of assessment, as provided in subsection (b) of this section,
shall be (A) the difference between the result of said multiplication and the total assessment increase for any such parcel, or (B) the result derived when such factor is subtracted
from the actual percentage by which the assessment of each such parcel increased as a
result of such revaluation, over the assessment of such parcel in the preceding assessment
year and said result is multiplied by such parcel's total assessment increase.
(2) The legislative body may approve the discontinuance of a phase-in of real property assessment increases resulting from the implementation of a revaluation, at any
time prior to the completion of the phase-in term originally approved, provided such
approval shall be made on or before the assessment date that is the commencement of
the assessment year in which such discontinuance is effective. In the assessment year
following the completion or discontinuance of the phase-in, assessments shall reflect
the valuation of real property established for such revaluation, subject to additions for
new construction and reductions for demolitions occurring subsequent to the date of
revaluation and on or prior to the date of its completion or discontinuance, and the rate
of assessment applicable in such year, as required by section 12-62a.
(b) A town shall use one of the following methods to determine the phase-in of real
property assessment increases or the phase-in of a portion of such increases resulting
from the implementation of a revaluation:
(1) The assessment of each parcel of real property for the assessment year preceding
that in which such revaluation is effective shall be subtracted from the assessment of
each such parcel in the effective year of said revaluation, and the annual amount of
incremental assessment increase for each such parcel shall be the total of such subtraction
divided by the number of years of the phase-in term, provided if a town chooses to phase
in a portion of the assessment increase for each real property parcel, the amount of such
increase that is not subject to the phase-in shall not be reflected in said calculation; or
(2) The ratio of the total assessed value of all taxable real property for the assessment
year preceding that in which a revaluation is effective and the total fair market value of
such property as determined from records of actual sales in said year, shall be subtracted
from the rate of assessment set forth in section 12-62a, and the annual incremental rate
of assessment increase applicable to all parcels of real property shall be the result of
such subtraction divided by the number of years of the phase-in term. Prior to determining such annual incremental rate of assessment increase, a town that chooses to phase
in a portion of the assessment increase for each real property parcel shall multiply the
result of said subtraction by the factor established in accordance with subsection (a) of
this section, to determine the rate of assessment that shall not be subject to such phase-in; or
(3) The ratio of the total assessed value of all taxable real property in each of the
following property classes for the assessment year preceding that in which a revaluation
is effective and the total fair market value of such property in each class as determined
from records of actual sales in said year, shall be subtracted from the rate of assessment
set forth in section 12-62a, and the annual incremental rate of assessment increase applicable to all parcels of real property in each such class shall be the result of such subtraction divided by the number of years of the phase-in term, where such property classes
are: (A) Residential property; (B) commercial property, including apartments containing
five or more dwelling units, industrial property and public utility property; and (C)
vacant land. In the event the assessor determines that there are no records of actual sales
of real property in any such property class in said year or that the number of such actual
sales is insufficient for purposes of determining a rate of increase under this subdivision,
the annual incremental rate of assessment increase determined under subdivision (2) of
this subsection shall be used for said property class.
(c) The assessment of any new construction that first becomes subject to taxation
during an assessment year encompassed within the term of a phase-in shall be determined
in the same manner as the assessment of all other comparable real property in said
assessment year, such that the total of incremental increases applicable to such other
comparable real property are reflected in the assessment of such new construction prior
to the proration of such assessment pursuant to section 12-53a.
(d) Not later than thirty business days after the date a town's legislative body votes
to phase in real property assessment increases resulting from such revaluation, or votes
to discontinue such a phase-in, the chief executive officer of the town shall notify the
Secretary of the Office of Policy and Management, in writing, of the action taken. Any
chief executive officer failing to submit a notification to said secretary as required by
this subsection, shall forfeit one hundred dollars to the state for each such failure.
(July Sp. Sess. P.A. 87-1, S. 6, 9; P.A. 91-79, S. 3, 4; P.A. 95-283, S. 66, 68; P.A. 06-148, S. 2; 06-176, S. 3; 06-196,
S. 296-298.)
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; P.A. 06-148 revised section to provide for phase-in of assessment increases, implementing a
revaluation over not more than five years, and discontinuance of a phase-in, specify methods to be used to determine
amount of increase, provide for assessment of new construction under phase-in, require notice to the Office of Policy and
Management of votes to allow phase-in or discontinuance of phase-in, and provide for a penalty of one hundred dollars
for failure to submit the notification, effective June 6, 2006, and applicable to assessment years commencing on or after
October 1, 2006; P.A. 06-176 revised section to provide for phase-in of assessment increases or portion of such increases,
implementing a revaluation over not more than five years, and discontinuance of a phase-in, specify methods to be used
to determine assessment increases or the phase-in of a portion of such increases, assessment of new construction and notice
to the Office of Policy and Management of votes to allow phase-in or discontinuance of phase-in, and provide for a penalty
of one hundred dollars for failure to submit the notification, effective June 9, 2006, and applicable to assessment years
commencing on or after October 1, 2006; P.A. 06-196 changed effective date of P.A. 06-176, S. 3 from June 9, 2006, and
applicable to assessment years commencing on or after October 1, 2006, to October 1, 2006, and applicable to assessment
years commencing on or after October 1, 2005, effective June 7, 2006, and amended Subsecs. (a) and (d) by deleting
provisions re board of selectmen, effective October 1, 2006, and applicable to assessment years commencing on or after
October 1, 2005.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62d. *(See end of section for repeal information.) Residential property
tax relief for municipalities with certain effective tax rate following revaluation:
State program related to revaluations effective in 1987 and 1988; municipal option
program commencing in 1989. (a) Municipal option to adopt program in accordance with subsection (d) commencing October 1, 1989. Commencing October 1,
1989, any municipality which meets the criteria as set forth in this subsection may, upon
approval of its legislative body, provide for residential property tax relief in accordance
with the provisions of subsection (d) of this section. Such property tax relief may be
allowed if the municipality has implemented in that year a revaluation of all real property
as required in section 12-62 and the effective tax rate for residential property, as determined in accordance with the provisions of this section, is one and one-half per cent or
more of the market value of residential property in such municipality. Effective tax rate,
as used in this section, means a ratio in which the numerator shall be the total tax imposed
on all residential real property in the year of revaluation and the denominator of which
shall be the present true and actual value of such property in such year, as determined
in accordance with section 12-63. Not later than three days following final action with
respect to the adoption of a mill rate for the year of revaluation the chief executive officer
shall determine the effective tax rate as provided in this subsection and shall give notice
of his determination to the Secretary of the Office of Policy and Management. Within
five business days of receipt of such notice, said secretary shall issue a determination
as to the validity of the effective tax rate so determined. If the chief executive officer
is aggrieved by the finding of the secretary, he may, within thirty days make application
in the nature of an appeal therefrom to the superior court of the judicial district in which
the municipality is located. Such citation shall be signed by the chief executive officer,
acting on behalf of the municipality, and such appeal shall be returnable at the same
time and in the same manner as required in the case of a summons in a civil action and
shall be served upon the secretary. Such application shall be a preferred case, to be
heard, unless cause appears to the contrary, at the first session by the court or by a
committee appointed by the court. Within twenty days of the secretary's notice confirming the validity of the effective tax rate determination, or within ten days of a decision
of the court upholding the validity of the effective tax rate determination, the chief
executive officer shall submit to the legislative body his recommendation concerning
residential property tax relief, and the legislative body shall act upon such recommendation within thirty days. Whenever used in this section, "municipality" means any town,
consolidated town and city or consolidated town and borough.
(b) Property tax surcharge in municipalities adopting program under subsection (d). In any municipality in which the legislative body provides for residential property tax relief pursuant to this section, a property tax surcharge of no more than the
lesser of (1) fifteen per cent of the property tax payable for the assessment year in which
such relief is granted, or (2) the portion of the total tax credit which may be provided
under subsection (d) of this section allocable to the surcharged property, shall be charged
for all real and personal property subject to property tax imposed by such municipality
classified, for purposes of assessment, as commercial, industrial or public utility, or a
combination thereof, excepting (A) motor vehicles, (B) multiple-dwelling structures
which are more than fifty per cent residential in use and which contain more than three
units and (C) lodging houses, provided the surcharge shall be calculated and surcharged
against each individual parcel or item of property on a basis which includes multiple-dwelling structures which are more than fifty per cent residential in use and which
contain more than three units and lodging houses as surcharged property. Such property
tax surcharge shall be payable and collectible as other property taxes and subject to the
same liens and processes of collection, provided such surcharge shall be due and payable
not sooner than thirty days after the installment of the property tax for the assessment
year on which residential property tax credits are applied. The amount of property tax
surcharge made payable in the year in which revaluation becomes effective in such
municipality shall remain unchanged in each of the four succeeding years. Any new
construction in such municipality which would have been subject to the property tax
surcharge payable under this subsection if completed in the year in which such surcharge
first becomes effective shall be subject to such surcharge for the year in which such
structure is approved for use and in each of the succeeding years in which such surcharge
is applicable.
(c) Definition of residential property for purposes of program adopted under
subsection (d). Property which shall be eligible for tax relief under the provisions of
this section shall be defined as any single parcel of residential property used exclusively
for residential purposes, including a single-family residence and a multiple-dwelling
structure containing not more than three units, used by the occupants as a place of
permanent residence.
(d) Alternative plans of property tax credit which may be adopted based on
amount derived from property tax surcharge. Amount of credit per parcel in year
effective remains unchanged for four succeeding years. The amount derived from the
property tax surcharge allowed under subsection (b) of this section, in any municipality
eligible to provide residential property tax relief under the provisions of this section,
may be used for purposes of granting property tax credits to residential property eligible
for such credits under subsection (c) of this section, in accordance with either of the
following alternative plans for such relief, as decided by the legislative body of such
municipality:
(1) A plan in which the property tax credit applicable to each eligible parcel of
residential property shall be determined as follows: The credit for each eligible parcel
of residential property shall be the amount derived from the property tax surcharge as
provided by subsection (b) of this section, divided by the number of such parcels of
residential property, except that the maximum credit for each such parcel shall not exceed seven hundred fifty dollars. The amount of property tax credit applicable to each
eligible parcel of residential property in the year such plan becomes effective shall
remain unchanged in each of the four succeeding years of such plan.
(2) A plan in which the property tax credit applicable to each eligible parcel of
residential property shall be determined as the amount by which the property tax applicable to such parcel of residential property exceeds one and one-half per cent of the present
true and actual value of such property, as determined in accordance with section 12-63,
provided no such property tax credit for any eligible parcel shall exceed two hundred fifty
per cent of mean property tax credit, as determined in accordance with this subdivision, to
the extent that revenue in accordance with subsection (b) of this section will allow. The
amount of property tax credit applicable to each eligible parcel of residential property
in the year such plan becomes effective shall remain unchanged in each of the four
succeeding years of such plan.
(e) Municipality adopting plan under subsection (d) may not adopt plan under
section 12-62c. Dedicated fund to be established. Any municipality which has elected
to allow tax credits with respect to certain residential property in accordance with subsection (d) of this section (1) may not adopt a plan to be effective in the same assessment
year under section 12-62c and (2) shall establish, for purposes of the plan of tax credits
adopted, a dedicated fund which shall be subject to annual budget procedures and be
included as part of the annual audit of such municipality.
(f) Property tax credits may not be credited to first installment of the tax. Not
later than thirty days preceding the date on which any property tax credits allowed in
accordance with this section are to be applied, the assessor shall certify to the tax collector
(1) a listing of all properties eligible for such property tax credit and (2) a listing of all
properties against which a fifteen per cent property tax surcharge is to be charged. The
tax collector shall cause the applicable property tax credit or surcharge to be applied to
the rate bill for each such parcel of property. Residential property tax credits shall be
credited not earlier than the second installment of the tax for the assessment year in
which such relief is granted, and not later than the last installment of such tax. In the
event that a tax bill is paid in full prior to the application of a property tax credit under
the provisions of this section, the owner or owners of such property shall be eligible for
a refund of the amount of the credit in a manner to be determined by the municipality.
The residential property tax relief allowed by this section shall be applicable in the year
in which revaluation becomes effective and in each of the four succeeding assessment
years.
(g) Management study requirement for municipalities adopting a plan under
subsection (d). (1) Any municipality electing to provide residential property tax relief
in accordance with this section shall conduct a management study of its municipal government within one year following implementation of such program. Such study shall
include, but not be limited to, a program review of expenditure, organization, management of finances and assessment practices. The study shall include input from the local
business community and residential property taxpayers.
(2) The study results shall be reported to the legislative body of the municipality
for consideration. The legislative body shall hold at least two public hearings and shall
consider the recommendations of the study and public input thereon. Following such
public hearings, the legislative body shall develop a plan of implementation and shall
file such plan with the Secretary of the Office of Policy and Management and with the
General Assembly.
(3) Any municipality which fails to comply with the provisions of this subsection
shall be subject to the penalty provisions of subsection (e) of section 12-62.
(P.A. 88-321, S. 1, 10; P.A. 89-251, S. 191, 192, 203; P.A. 90-148, S. 14, 34; 90-262, S. 2, 4; June Sp. Sess. P.A. 91-14, S. 7, 30; May Sp. Sess. P.A. 92-17, S. 10, 59; P.A. 94-175, S. 1, 32; May Sp. Sess. P.A. 94-4, S. 80, 85; P.A. 95-160,
S. 64, 69; P.A. 06-183, S. 3.)
*Note: Pursuant to public act 06-183, section 12-62d is repealed effective July 1,
2006, and applicable to assessment years commencing on or after October 1, 2010.
History: P.A. 88-321, S. 1 effective May 10, 1988, and applicable to assessment years commencing October 1, 1987,
and thereafter; P.A. 89-251 provided in Subsec. (a) that the state program of residential property tax relief would apply to
municipalities with revaluations effective for assessment years commencing in 1987 and 1988, in lieu of assessment years
commencing in 1987 to 1991, inclusive, as originally established, and made corresponding changes in dates in Subsecs.
(b) and (c), added (1) Subsec. (e) enabling a municipality to adopt residential property tax relief in accordance with Subsec.
(h) in a year such municipality has implemented a revaluation of all real property, provided in such year the effective tax
rate for residential property is one and one-half per cent or more of market value of such property, (2) Subsec. (f) providing
for property tax surcharge in municipalities adopting a program in accordance with Subsec. (h), with surcharge to be
applicable to commercial, industrial or public utility property except motor vehicles, (3) Subsec. (g) defining residential
property for purposes of a program adopted in accordance with Subsec. (h), (4) Subsec. (h) describing the alternative plans
of property tax credit which may be adopted based on the amount derived from the property tax surcharge, (5) Subsec. (i)
providing that any municipality adopting a plan under Subsec. (h) may not adopt a plan under Sec. 12-62c related to the
same revaluation, and providing that a dedicated fund be established for purposes of the property tax credit program, (6)
Subsec. (j) requiring that property tax credits may not be credited to the first installment of the tax and providing that if
tax is paid in full before the credit, a refund procedure shall apply and (7) Subsec. (k) requiring a management study of
municipal government in any municipality adopting a plan under Subsec. (h); P.A. 90-148 amended Subsec. (f) by excluding
multiple-dwelling structures which are more than fifty per cent residential from real property classified as commercial and
subject to the surcharge, effective May 18, 1990, and applicable to assessment years of municipalities commencing on or
after October 1, 1989; P.A. 90-262 amended Subsec. (f) to provide that the surcharge against each individual property
shall be made on a basis which includes otherwise exempted multifamily residential structures, effective June 8, 1990,
and applicable to assessment years of municipalities commencing on or after October 1, 1989; June Sp. Sess. P.A. 91-14
deleted the former Subsecs. (a) to (d), inclusive, which established a program of state-reimbursed property tax relief,
relettering remaining Subsecs. and revising references to them accordingly, effective October 1, 1991, and applicable to
the assessment year commencing October 1, 1990; May Sp. Sess. P.A. 92-17 amended Subsec. (f) to exclude lodging
houses from real property classified as commercial and subject to the surcharge but to provide that the surcharge against
each individual property be made on a basis which includes otherwise exempted lodging houses, effective June 19, 1992,
and applicable to assessment years of municipalities commencing on or after October 1, 1991; P.A. 94-175 made a technical
change in the statutory reference in Subdiv. (3) of Subsec. (g), 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; P.A. 06-183 repealed section, effective
July 1, 2006, and applicable to assessment years commencing on or after October 1, 2010.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62f. State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation. (a) Secretary of OPM to establish state-wide program assisting development of mass appraisal systems. The Secretary of the Office of Policy and Management shall establish
a state-wide program of financial assistance to municipalities to improve municipal
assessment and tax collection practices. Such financial assistance, within the limits of
funds made available for such purpose, shall be in the form of a grant-in-aid to each
municipality to develop or modify a state certified computer-assisted mass appraisal
system for the purpose of revaluation, as required in section 12-62, the training of municipal personnel in the proper use of such system, the acquisition of software packages,
hardware, programming, data conversion or data entry. Whenever used in this section,
"municipality" means any town, consolidated town and city or consolidated town and
borough.
(b) Standards to be developed for certification of computer-assisted mass appraisal system. The secretary shall, after consultation with the board created by subsection (f) of this section, on or before December 1, 1988, develop minimum standards for
the certification of a computer-assisted mass appraisal system and on or before December 1, 1995, adopt regulations, in accordance with the provisions of chapter 54, setting
minimum computer-assisted mass appraisal revaluation standards and computerized
administrative standards. A municipality which intends to develop or modify a computer-assisted mass appraisal system as provided in subsection (a) of this section, may
apply to the secretary for a grant-in-aid, on or after January 1, 1989, in such form and
manner as said secretary shall prescribe. The secretary shall review each such application, and shall, after consultation with the board created by subsection (f) of this section,
approve the municipality's proposed use of the grant-in-aid, provided it has been shown
to his satisfaction that the intended development or modification of a computer-assisted
mass appraisal system will (1) meet the minimum computer-assisted mass appraisal
revaluation standards and computerized administrative standard requirements as established by the secretary, (2) ensure a more accurate revaluation and (3) serve to improve
both assessment and tax collection practices in the municipality.
(c) Grants-in-aid to municipalities. Determination of amount. (1) Each municipality whose application for state financial assistance has been approved by the secretary
shall receive a grant-in-aid on the basis of its population, as determined by the most
recent estimates of the Department of Public Health. The amount of such grant-in-aid
to any municipality with revaluation, as required in section 12-62, becoming effective
in any of the years 1987 to 1996, inclusive, shall be as follows: (A) Twenty-five thousand
dollars to each municipality with a population of less than twenty thousand; (B) thirty-five thousand dollars to each municipality with a population of at least twenty thousand
but less than fifty thousand; (C) fifty thousand dollars to each municipality with a population of at least fifty thousand but less than one hundred thousand; and (D) sixty thousand
dollars to each municipality with a population of one hundred thousand or more. Each
municipality that completed a revaluation which became effective in the years from
1987 to 1996, inclusive, and qualified for the grants-in-aid provided for in this section,
shall be eligible for an additional grant-in-aid equal to an amount not to exceed ten per
cent of the grant-in-aid limit of the grant for which they originally qualified provided the
additional grant-in-aid shall be used for training and for installations and modifications
which are acquired and certified to be in compliance with the minimum computer-assisted mass appraisal revaluation standards and computerized administrative standards developed in accordance with subsection (b) of this section.
(2) A municipality that conducted a revaluation as required in section 12-62 without
postponement or extension, but not between January 1, 1987, and December 31, 1996,
shall be eligible to apply for and receive a grant and an additional grant-in-aid under
subdivision (1) of this subsection.
(3) No municipality shall be eligible to receive a grant and an additional grant-in-aid pursuant to this section more than once.
(d) Application for assistance. Upon approval of an application for state financial
assistance, the secretary shall certify to the Comptroller the amount due to the municipality. Not later than fifteen days after such certification, the Comptroller shall draw his
order on the Treasurer, and not later than fifteen days thereafter, the Treasurer shall pay
the grant to the municipality.
(e) State assistance to be monitored. The secretary shall periodically monitor a
municipality's use of such grant-in-aid, to ensure full compliance with the provisions
of this section. Each municipality receiving a grant-in-aid under this section shall for a
period of two years following receipt of such grant-in-aid maintain all invoices, purchase
orders and other evidence of expenditures related to the grant-in-aid.
(f) Computer-assisted mass appraisal systems advisory board. There is created
a computer-assisted mass appraisal systems advisory board. Said board shall consist of
seven Connecticut municipal assessors, one each to be appointed by the Governor, the
president pro tempore, the majority leader and the minority leader of the Senate and the
speaker, the majority leader and the minority leader of the House of Representatives.
The members shall choose a chairman from the membership. Said board shall have such
powers and duties as are set forth in subsection (b) of this section.
(P.A. 88-348, S. 1-3; 88-364, S. 96, 123; P.A. 90-127, S. 1, 2; P.A. 93-381, S. 9, 39; P.A. 95-257, S. 12, 21, 58; 95-283, S. 4, 68; P.A. 97-128, S. 1, 2; P.A. 01-187, S. 23, 25; June Sp. Sess. P.A. 01-7, S. 20, 28.)
History: P.A. 88-364 made technical changes in Subsec. (f); P.A. 90-127 amended Subsec. (c) by providing that such
grants-in-aid shall be available to certain municipalities with the required revaluation becoming effective in any of the
years 1987 to 1992, inclusive, in lieu of 1987 or 1988, as provided prior to this amendment; P.A. 93-381 replaced department
of health services with department of public health and addiction services, effective July 1, 1993; P.A. 95-257 replaced
Commissioner and Department of Public Health and Addiction Services with Commissioner and Department of Public
Health, effective July 1, 1995; P.A. 95-283 amended Subsec. (a) to add the acquisition of software packages and hardware
upgrading, Subsec. (b) to require regulations before December 1, 1995, re minimum computer-assisted mass appraisal
revaluation standards and administrative standards and to require applicants to meet the standards, Subsec. (c) to change
1992 to 1996 and to provide that any municipality qualifying for a grant-in-aid is eligible for an additional ten per cent
and Subsec. (e) to require municipalities receiving grants-in-aid to maintain invoices, purchase orders and other evidence
of expenditures for a two-year period, effective July 6, 1995; P.A. 97-128 amended Subsec. (a) to include programming,
data conversion and data entry, effective June 6, 1997; P.A. 01-187, effective July 11, 2001, and June Sp. Sess. P.A. 01-7, effective July 1, 2001, both identically amended Subsec. (c) to designate existing provisions as Subdiv. (1) and add new
Subdivs. (2) and (3) re additional grants to certain towns.
See Sec. 7-148r re municipal fee for access to computer-assisted mass appraisal system database.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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 each of said subdivisions 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; P.A. 02-103, S. 40.)
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; P.A. 02-103 made technical changes.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Secs. 12-62h and 12-62i. Stay and phase-in of implementation of revaluation.
Performance-based revaluation testing standards. Sections 12-62h and 12-62i are
repealed, effective June 6, 2006.
(May Sp. Sess. P.A. 94-4, S. 51, 85; P.A. 95-160, S. 64, 69; 95-283, S. 6, 8, 68; P.A. 96-218, S. 3, 6; P.A. 97-254, S.
4, 6; P.A. 06-148, S. 10.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62j. Interlocal revaluation agreement grant. Section 12-62j is repealed,
effective July 1, 2001.
(P.A. 96-218, S. 4, 6; P.A. 98-242, S. 3, 9; June Sp. Sess. P.A. 01-9, S. 130, 131.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62k. Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty. Section 12-62k is repealed, effective June 6,
2006.
(P.A. 02-49, S. 3; P.A. 03-269, S. 7-9; P.A. 04-257, S. 18; P.A. 06-148, S. 10.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years. (a) Notwithstanding any provision of the general statutes, any municipal charter, any special act or any home rule ordinance, any municipality required to
effect a revaluation of real property under section 12-62 for the 2003, 2004 or 2005
assessment year shall not be required to effect a revaluation prior to the 2006 assessment
year provided any decision not to implement a revaluation pursuant to this subsection
shall be approved by the legislative body of such town or, in any town where the legislative body is a town meeting, by the board of selectmen. Any required revaluation subsequent to any delayed revaluation effected pursuant to this subsection shall be effected
in accordance with the provisions of said section 12-62. The rate maker, as defined
in section 12-131, in any municipality that elects, pursuant to this subsection, not to
implement a revaluation may prepare new rate bills under the provisions of chapter 204
in order to carry out the provisions of this section.
(b) The assessor or board of assessors of any municipality that elects, pursuant to
subsection (a) of this section, not to implement a revaluation of real property for the
2003 assessment year shall prepare a revised grand list for said assessment year, which
shall reflect the assessments of real estate according to the grand list in effect for the
assessment year commencing October 1, 2002, subject only to transfers of ownership,
additions for new construction and reductions for demolitions. Such assessor shall send
notice of any increase in the valuation of real estate over the valuation of such real estate
as of October 1, 2002, or notice of the valuation of any real estate which is on the grand
list to be effective for the October 1, 2003, assessment year but was not on such list in
the prior assessment year, to the last-known address of the person whose valuation is
so affected, and such person shall have the right to appeal such increase or valuation
during the next regular session of the board of assessment appeals at which real estate
appeals may be heard.
(May Sp. Sess. P.A. 04-2, S. 32.)
History: May Sp. Sess. P.A. 04-2 effective May 12, 2004, and applicable to assessment years commencing on or after
October 1, 2003.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62m. Reports of assessed valuation of property in towns phasing in
revaluation. (a) If real property eligible for a grant or for reimbursement of a property
tax or a portion thereof under the provisions of sections 12-19a, 12-20b and 12-129p,
or any other provision of the general statutes, is located in a town that (1) elected to
phase in assessment increases pursuant to section 12-62a of the general statutes, revision
of 1958, revised to January 1, 2005, with respect to a revaluation effective on or before
October 1, 2005, or (2) elects to phase in assessment increases pursuant to section 12-62c with respect to a revaluation effective on or after October 1, 2006, the assessed
valuation of said property as reported to the Secretary of the Office of Policy and Management shall reflect the gradual increase in assessment applicable to comparable taxable real property for the same assessment year.
(b) If the legislative body of a town elects to phase in real property assessment
increases with respect to a revaluation effective on or after October 1, 2006, pursuant
to section 12-62c, or pursuant to section 12-62a of the general statutes, revision of 1958,
revised to January 1, 2005, with respect to a revaluation effective on or before October
1, 2005, the grand list furnished, pursuant to section 7-328, to the clerk of any district,
as defined in section 7-324, shall reflect assessments based upon such phase-in for each
assessment year during which such phase-in is effective.
(P.A. 06-148, S. 4.)
History: P.A. 06-148 effective June 6, 2006.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-62n. Municipal option to adopt assessment rates limiting property tax
increases on apartment and residential properties. (a) For the purposes of this
section:
(1) "Apartment property" means a building containing five or more dwelling units
used for human habitation, the parcel of land on which such building is situated, and
any accessory buildings or other improvements located on such parcel;
(2) "Base year" means the fiscal year immediately preceding the fiscal year in which
a municipality levies property taxes on the basis of assessments derived from a revaluation implemented pursuant to section 12-62; and
(3) "Residential property" means a building containing four or fewer dwelling units
used for human habitation, the parcel of land on which such building is situated, and
any accessory buildings or other improvements located on such parcel.
(b) Notwithstanding any provision of the general statutes or any special act, municipal charter or any home rule ordinance, any municipality in which the provisions of
section 12-62d are effective for the assessment year commencing October 1, 2005, may,
by ordinance, adopt the property tax system described in this section, provided the
assessor of such municipality determines that without implementation of such property
tax system, implementation of a revaluation for the assessment year commencing October 1, 2006, would result in an increase of twenty per cent in the share of the total
grand levy for all property in the year following the base year, for the property classes
composed of apartment property and residential property.
(c) In any municipality that adopts the property tax system under this section, the
assessor shall determine a rate of assessment for apartment property and residential
property for the assessment year in which a revaluation is effective, that will have the
effect of increasing the average property tax as a result of revaluation for the property
classes composed of apartment property and residential property, by three and one-half
per cent over the property tax for said property classes in the base year. Tax increases
on apartment property and residential property provided for in this subsection shall be
used to reduce, in the amount derived from such increases, the surcharge under section
12-62d. The assessor shall recalculate the rate of assessment for apartment property and
residential property for each of the four assessment years following the assessment year
in which the provisions of this section become effective such that the average property
tax for the property classes composed of apartment property and residential property
increases as a result of said revaluation by three and one-half per cent over the average
property tax provided by this subsection for such property classes in each prior fiscal
year. Notwithstanding the provisions of subsection (b) of section 12-62a, the assessor
shall establish a rate of assessment for all real property other than apartment property
and residential property, to effectuate the provisions of this section.
(d) Subject to the apartment and residential property tax relief described in subsection (c) of this section and concurrent with the assessment year in which a municipality
adopts and implements the property tax system under this section, such municipality
shall begin to phase out proportionately the impact of the property tax surcharge under
section 12-62d to the extent necessary to accomplish the purposes of this section. For
the assessment year commencing October 1, 2010, such property tax surcharge shall
not exceed seven and one-half per cent of the property tax for all property other than
apartment property and residential property.
(P.A. 06-183, S. 2.)
History: P.A. 06-183 effective July 1, 2006, and applicable to assessment years commencing on or after October 1, 2006.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-63. Rule of valuation. Optional depreciation schedules. Depreciation rules for machinery and equipment. (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.
Following Acquisition |
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:
Following Acquisition |
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:
Following Acquisition |
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:
Following Acquisition |
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:
Following Acquisition |
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.
(c) (1) For the assessment years commencing October 1, 2006, October 1, 2007,
October 1, 2008, October 1, 2009, October 1, 2010, and October 1, 2011, the annual
declaration of tangible personal property that a taxpayer files with the assessor of the
town, shall be accompanied by a supplement to said declaration on which the taxpayer
shall provide the following information for machinery and equipment eligible for a
grant pursuant to section 12-94b or 12-94f: (A) The assessment year during which such
property was acquired and installed; (B) the original cost of acquisition for such property,
including charges for such property's transportation and installation; (C) the value of
such property depreciated in accordance with the schedule provided by the assessor;
(D) the total of the original cost of acquisition for all such property; and (E) the total
depreciated value of such property for all such property. The assessor shall provide a
declaration of tangible personal property, together with such supplement, to the owner
of each manufacturing facility, as defined in subparagraph (A) of subdivision (72) of
section 12-81, and to the owner of each facility engaged in biotechnology, as defined
in said subparagraph.
(2) For the assessment years commencing October 1, 2006, October 1, 2007, October 1, 2008, October 1, 2009, October 1, 2010, and October 1, 2011, the assessor of
each town shall determine the depreciated value of machinery and equipment, for the
purposes of this section, section 12-94b and section 12-94f, in accordance with the
method said assessor used to determine the depreciated value of the same or similar
machinery and equipment for the assessment year commencing October 1, 2005. The
supplement to the declaration of tangible personal property the assessor provides, pursuant to subdivision (1) of this subsection, for the assessment year commencing October
1, 2006, shall not reflect an alteration of the depreciation schedule that would result in
an assessment increase for any such property, over the assessment of such property for
the assessment year commencing October 1, 2005, and the supplement to such declaration the assessor provides for the assessment years commencing October 1, 2007, October 1, 2008, October 1, 2009, October 1, 2010, and October 1, 2011, shall not reflect
an alteration of the depreciation schedule that would result in an assessment increase
for any such property, over the assessment of such property for the preceding assessment year.
(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; P.A. 02-103,
S. 53; P.A. 06-83, S. 11; 06-196, S. 287.)
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); P.A. 02-103 made a technical change in Subsec. (b)(3)(A);
P.A. 06-83 added Subsec. (c) re depreciation rules for machinery and equipment, effective July 1, 2006; P.A. 06-196 made
technical changes in Subsec. (c)(1), effective July 1, 2006.
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. Cited. 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. Id., 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. Id., 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. Id., 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. Cited. Id., 380; Id., 556.
Fair market value is price that would probably result from fair negotiations between willing seller and willing buyer. 175
C. 301. Cited. 178 C. 100; Id., 295. Fair market value not determined where the one sale cited was not comparable, value
realized from a forced or bid sale. Id., 606. Cited. 203 C. 425. Cited. 210 C. 233. Cited. 226 C. 407. Cited. 228 C. 23.
Cited. 231 C. 731. Cited. 240 C. 192; Id., 422. Cited. 241 C. 382.
Cited. 3 CA 53. Cited. 4 CA 106. Cited. 7 CA 496. Cited. 33 CA 270. Cited. 38 CA 158. Cited. 41 CA 249.
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. Id., 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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks. (a) As used in this section, unless the context otherwise requires:
"Mobile manufactured home" means a detached residential unit having three-dimensional components which are intrinsically mobile with or without a wheel chassis or a
detached residential unit built on or after June 15, 1976, in accordance with federal
manufactured home construction and safety standards, and, in either case, containing
sleeping accommodations, a flush toilet, tub or shower bath, kitchen facilities and
plumbing and electrical connections for attachment to outside systems, and designed
for long-term occupancy and to be placed on rigid supports at the site where it is to
be occupied as a residence, complete and ready for occupancy, except for minor and
incidental unpacking and assembly operations and connection to utilities systems. "Mobile manufactured home park" or "park" means a plot of ground upon which two or
more mobile manufactured homes occupied for residential purposes are located.
(b) In determining the value of a mobile manufactured home park for the purpose
of real property taxation, assessors shall consider the cost of the original unimproved
land and all improvements thereon, including, but not limited to, leveling, drainage,
filling, paving of streets and walkways, lighting, installation of water, sewer and electrical systems, facilities for sanitation, laundering and recreation, erection of structures
and landscaping.
(c) In determining the value of a mobile manufactured home for the purpose of
property taxation, beginning with the assessment year commencing October 1, 1986,
each assessor shall assess mobile manufactured homes connected to utilities and used
as a residence in the same manner as residential real property, except that in the case
of a mobile manufactured home located on leased land the sum of the assessed value
of the mobile manufactured home and the assessed value of the land apportionable to
the lot on which the mobile manufactured home sits shall not exceed the sum of the
assessed value of the mobile manufactured home and the lot if the lot had been owned
by the lessee. Any assessor who first assesses any such mobile manufactured home as
residential real property on or after October 1, 1986, and which assessment would result
in an increase in taxation for said assessment year of over twenty-five per cent shall
phase in said increase in assessment over a five-year period, twenty per cent of the
increased assessment being phased in on the list of October 1, 1986, and twenty per
cent in each of the four assessment years next succeeding the list of October 1, 1986.
The assessment for a mobile manufactured home shall be in the name of the owner of
the mobile manufactured home and shall not alter in any way the assessment of the
ground upon which the mobile manufactured home is situated, except that a mobile
manufactured home situated upon land owned by the owner of the mobile manufactured
home shall be assessed in the same manner as any dwelling house. In determining the
value of a mobile manufactured home which is not used as a residence for the purpose
of property taxation, assessors may consult authoritative handbooks listing current common prices of used mobile manufactured homes.
(d) (1) Notwithstanding the provisions of this section or of any other section of the
general statutes or any special act to the contrary, a municipality may, by ordinance,
elect to assess a mobile manufactured home, on or after October 1, 1986, but not later
than the first sale of such mobile manufactured home, in the same manner in which
mobile manufactured homes were assessed by such municipality for the assessment
year commencing October 1, 1985. On the first assessment date immediately following
the first sale of such mobile manufactured home after October 1, 1986, such mobile
manufactured home shall be assessed and subject to property tax pursuant to subsection
(c) of this section.
(2) As used in subdivision (1) of this subsection, "first sale" means any sale or
conveyance by an owner of any mobile manufactured home on or after October 1, 1986,
except a sale or conveyance to (A) an owner's spouse; (B) an owner's brother or sister
who actually resides in the mobile manufactured home unit being sold or conveyed; or
(C) any other person if the owner makes such sale to such other person for the purpose
of using the proceeds of such sale to purchase a substitute mobile manufactured home
to be located on the leasehold site being occupied by such owner's existing mobile
manufactured home. In the case of a sale as defined in subparagraph (C) of this subdivision, the owner's substitute mobile manufactured home subsequently located on the
owner's leasehold site shall be assessed in the same manner as his original mobile manufactured home until a first sale. The original mobile manufactured home removed from
the owner's leasehold site shall be assessed as provided in subsection (c) of this section,
unless the new owner of such original mobile manufactured home can independently
qualify to be assessed as such homes were assessed in the assessment year commencing
October 1, 1985, under subparagraph (C) of this subdivision. Notwithstanding the provisions of this section, a mobile manufactured home which is treated by a municipality
as personal property in accordance with the provisions of this subsection shall continue
to be treated as real property pursuant to sections 12-412c and 21-67a.
(1961, P.A. 445, S. 1-4; 1969, P.A. 814, S. 1; June Sp. Sess. P.A. 83-3, S. 1; P.A. 86-310, S. 1, 4; P.A. 87-447, S. 1,
2; 87-589, S. 84, 85, 87; P.A. 92-174, S. 1.)
History: 1969 act deleted "personal" with reference to property taxation in Subsec. (c); June Sp. Sess. P.A. 83-3 changed
the terms "mobile home" and "mobile homes" to "mobile manufactured home" and "mobile manufactured homes"; P.A.
86-310 (1) amended Subsec. (a) by substituting the definition of "mobile manufactured home" in lieu of the deleted
definition of "mobile home", (2) amended Subsec. (c) by providing for assessment of mobile manufactured homes under
certain conditions in the same manner as residential real property and by adding provisions for phase-in of the amount of
increase in assessment and (3) deleted Subsec. (d) providing for a monthly fee in lieu of property tax on mobile homes,
effective July 1, 1986, and applicable to the assessment year in any municipality commencing October 1, 1986, and each
assessment year thereafter; P.A. 87-447 added Subsec. (d) authorizing municipalities to assess mobile manufactured homes
as either realty or personal property under certain conditions, effective June 26, 1987, and applicable to the assessment
year in each municipality commencing October 1, 1987, and each assessment year thereafter; P.A. 87-589 made technical
changes in Subsec. (d) and revised effective date of P.A. 87-447 to apply provisions to assessment year commencing
October 1, 1986; P.A. 92-174 amended Subsec. (c) by adding provision re exception for mobile manufactured homes
located on leased land.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. 220 C. 335. Cited. 226 C. 92. Cited. 228 C. 23. Cited. 231 C. 731. Cited. 240 C. 192. Cited. 242 C. 363.
Cited. 11 CA 566. Cited. 33 CA 270. Statute requires that court give consideration to the replacement cost approach
only to the extent applicable in its determination of value and does not mandate that a particular method must be utilized
or otherwise serve to limit court's discretion to choose the method that it believes will result in the fairest approximation
of the subject property's value. 77 CA 21.
Subsec. (a):
Cited. 33 CA 511. Cited. 38 CA 158. Subdiv. (3) cited. Id., 165.
Subsec. (b):
Cited. 33 CA 511. Cited. 38 CA 158; Id., 165.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Enactment of statute, providing that changes in assessed value may not be made solely on basis of
sale price of a parcel, did not in any way limit broad power contained in Sec. 12-55 permitting assessors to conduct interim
revaluations. 70 CA 442.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-63f. Payment to state of receipts from certain properties subjected to
environmental pollution remediation projects. Section 12-63f is repealed, effective
July 13, 2005.
(P.A. 96-250, S. 2, 7; P.A. 99-225, S. 5; P.A. 01-204, S. 25, 29; June Sp. Sess. P.A. 01-9, S. 73, 131; P.A. 05-285, S. 4.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-63g. Assessment of buffers to inland wetlands or watercourses. Property required as a buffer pursuant to any permit issued by an inland wetlands agency
under regulations adopted under section 22a-42a shall be assessed at a value equal to
the value of such property if it were an inland wetland or watercourse area.
(P.A. 05-190, S. 1.)
History: P.A. 05-190 effective July 1, 2005.
See Sec. 22a-45 re revaluation of wetlands and watercourses.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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 subject to local taxation annually in the name of the lessee having immediate right to occupancy of such land or
building, by the town wherein situated as of the assessment day next following the date
of leasing pursuant to section 4b-38. 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. In the event a lessee of property, belonging to or held in trust for
the state or a constituent unit of the state system of higher education, who is subject to
taxation pursuant to the provisions of this subsection or pursuant to subsection (g) of
section 4b-38 is delinquent in the payment of such tax, a municipal tax collector may
enforce the collection of said tax by all legal means available, except for the filing of a
lien on such property.
(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; P.A. 03-269, S. 2.)
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; P.A. 03-269 amended Subsec. (b) to revise provisions re the property tax liability of certain lessees of
property and amended Subsec. (c) to make a technical change, add provisions re enforcement powers of tax collectors and
prohibit tax collectors from filing liens on state-owned property leased for nongovernmental purposes, effective July
9, 2003.
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. Id., 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. Cited. 123 C. 546. Cited. 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. Cited. 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. Id., 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. Id., 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. Id., 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. 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. Cited. 170 C. 477. Cited. 171 C. 74. Cited. 172 C. 439. Cited. 174 C. 380. Amendments to section 12-75 by
1967 P.A. 439 supersede earlier enacted general provisions of this section. Id., 556. 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. 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. 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. Cited. 195 C. 48. Cited. 203 C. 425. Cited. 210 C. 233. Cited. 220 C. 335. Cited. 226 C. 92. Cited. 232 C. 335.
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. Cited. 7 CA 496. Cited. 13 CA 393. Cited. 21 CA 275.
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. Cited.
12 CS 47. Property may be taxed although it receives no benefit from such taxes. 14 CS 258. Cited. 41 CS 457.
Cited. 5 Conn. Cir. Ct. 195.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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, or (3)
to the extent of not more than 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 twenty-five thousand 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) Office use; (2) retail use; (3) permanent
residential use; (4) transient residential use; (5) manufacturing use; (6) warehouse, storage or distribution use; (7) structured multilevel parking use necessary in connection
with a mass transit system; (8) information technology; (9) recreation facilities; or (10)
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; P.A. 01-125, S. 1; P.A. 03-19, S. 25.)
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; P.A. 01-125 amended Subsec. (a) to reduce the threshold
to qualify for abatement from one hundred thousand to twenty-five thousand dollars and change the amount of the abatement
from fifty per cent to not more than fifty per cent in Subdiv. (3) and to eliminate Subdivs. (4) to (7), inclusive; P.A. 03-19
made technical changes in Subsec. (b), effective May 12, 2003.
Cited. 228 C. 79. Cited. 235 C. 637.
Cited. 17 CA 166.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-65e. Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions. Any municipality which
has adopted a resolution, in accordance with the provisions of section 12-65d, designating such municipality or any part thereof as a rehabilitation area, may, upon application
of the owner of any real property located in such area who agrees to rehabilitate such
property or construct new multifamily rental housing or cooperative housing on such
property, enter into an agreement to fix the assessment of the property, during the period
of rehabilitation or construction, as of the date of the agreement, but for not longer than
seven years, and upon completion of such rehabilitation or construction, to defer any
increase in assessment attributable to such rehabilitation or construction for a period
not to exceed eleven years, contingent upon the continued use of the property for the
purposes specified in the agreement, provided such property meets the criteria established by such municipality in accordance with section 12-65d and provided further
such deferral shall be determined as follows: For the first year following completion of
such rehabilitation or construction, the entire increase shall be deferred; thereafter a
minimum of ten per cent of the increase shall be assessed against the property each year
until one hundred per cent of such increase has been so assessed. The agreement shall
provide that, in the event of a general revaluation by the municipality in the year in
which such rehabilitation or construction is completed resulting in any increase in the
assessment on such property, only that portion of the increase resulting from such rehabilitation or construction shall be deferred; and in the event of a general revaluation in
any year after the year in which such rehabilitation or construction is completed, such
deferred assessment shall be increased or decreased in proportion to the increase or
decrease in the total assessment on such property as a result of such general revaluation.
Such agreement shall further provide that such rehabilitation or construction shall be
completed by a date fixed by the municipality and that the completed rehabilitation or
construction shall be subject to inspection and certification by the local building official
as being in conformance with the criteria established under section 12-65d and such
provisions of the state building and health codes and the local housing code as may
apply. Any such tax deferral shall be contingent upon the continued use of the property
for those purposes specified in the agreement creating such deferral and such deferral
shall cease upon the sale or transfer of the property for any other purpose unless the
municipality shall have consented thereto.
(P.A. 73-588, S. 3; P.A. 74-190, S. 2, 3; P.A. 79-607, S. 19, 22.)
History: P.A. 74-190 specified that deferrals for rehabilitation are contingent upon continued use for purposes specified
in agreement and provided that deferral cease upon sale or transfer of property unless consent of municipality obtained,
previously deferral ceased without exception; P.A. 79-607 included construction of new multifamily rental housing or
cooperative housing.
Cited. 17 CA 166.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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 not more than 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 twenty-five thousand dollars.
(May Sp. Sess. P.A. 92-15, S. 5, 20; P.A. 01-125, S. 2.)
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); P.A. 01-125 amended Subdiv. (3)
to reduce the threshold to qualify for abatement from one hundred thousand to twenty-five thousand dollars and change
the amount of the abatement from fifty per cent to not more than fifty per cent.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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 Sec. 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. Id.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-71. Personal property subject to tax. Computer software not subject
to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.
(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 12-41, 12-43 and 12-59. Any such property belonging to any nonresident shall be listed for purposes of
property tax as provided in section 12-43. Motor vehicles and snowmobiles shall be
listed for purposes of the property tax in accordance with subsection (f) of this section.
(b) Except as otherwise provided by the general statutes, 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 shall
be assessed at a value of not more than five hundred dollars. 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.
(f) (1) Property subject to taxation under this chapter shall include each registered
and unregistered motor vehicle and snowmobile that, in the normal course of operation,
most frequently leaves from and returns to or remains in a town in this state, and any
other motor vehicle or snowmobile located in a town in this state, which motor vehicle
or snowmobile is not used or is not capable of being used.
(2) Any motor vehicle or snowmobile registered in this state subject to taxation in
accordance with the provisions of this subsection shall be set in the list of the town
where such vehicle in the normal course of operation most frequently leaves from and
returns to or in which it remains. It shall be presumed that any such motor vehicle or
snowmobile most frequently leaves from and returns to or remains in the town in which
the owner of such vehicle resides, unless a provision of this subsection otherwise expressly provides. As used in this subsection, "the town in which the owner of such
vehicle resides" means the town in this state where (A) the owner, if an individual, has
established a legal residence consisting of a true, fixed and permanent home to which
such individual intends to return after any absence, or (B) the owner, if a company,
corporation, limited liability company, partnership, firm or any other type of public or
private organization, association or society, has an established site for conducting the
purposes for which it was created. In the event such an entity resides in more than one
town in this state, it shall be subject to taxation by each such town with respect to any
registered or unregistered motor vehicle or snowmobile that most frequently leaves from
and returns to or remains in such town.
(3) Any motor vehicle owned by a nonresident of this state shall be set in the list
of the town where such vehicle in the normal course of operation most frequently leaves
from and returns to or in which it remains. If such vehicle in the normal course of
operation most frequently leaves from and returns to or remains in more than one town,
it shall be set in the list of the town in which such vehicle is located for the three or more
months preceding the assessment day in any year, except that, if such vehicle is located
in more than one town for three or more months preceding the assessment day in any
year, it shall be set in the list of the town where it is located for the three months or more
in such year nearest to such assessment day. In the event a motor vehicle owned by a
nonresident is not located in any town for three or more of the months preceding the
assessment day in any year, such vehicle shall be set in the list of the town where such
vehicle is located on such assessment day.
(4) Notwithstanding any provision of subdivision (2) of this subsection: (A) Any
registered motor vehicle that is assigned to an employee of the owner of such vehicle
for the exclusive use of such employee and which, in the normal course of operation
most frequently leaves from and returns to or remains in such employee's town of residence, shall be set in the list of the town where such employee resides; (B) any registered
motor vehicle that is being operated, pursuant to a lease, by a person other than the
owner of such vehicle, or such owner's employee, shall be set in the list of the town
where the person who is operating such vehicle pursuant to said lease resides; (C) any
registered motor vehicle designed or used for recreational purposes, including, but not
limited to, a camp trailer, camper or motor home, shall be set in the list of the town such
vehicle, in the normal course of its operation for camping, travel or recreational purposes
in this state, most frequently leaves from and returns to or the town in which it remains.
If such a vehicle is not used in this state in its normal course of operation for camping,
travel or recreational purposes, such vehicle shall be set in the list of the town in this
state in which the owner of such vehicle resides; and (D) any registered motor vehicle
that is used or intended for use for the purposes of construction, building, grading, paving
or similar projects, or to facilitate any such project, shall be set in the list of the town
in which such project is situated if such vehicle is located in said town for the three or
more months preceding the assessment day in any year, provided (i) if such vehicle is
located in more than one town in this state for three or more months preceding the
assessment day in any year, such vehicle shall be set in the list of the town where it is
located for the three months or more in such year nearest to such assessment day, and
(ii) if such vehicle is not located in any town for three or more of the months preceding
the assessment day in any year, such vehicle shall be set in the list of the town where
such vehicle is located on such assessment day.
(5) The owner of a motor vehicle subject to taxation in accordance with the provisions of subdivision (4) of this subsection in a town other than the town in which such
owner resides may register such vehicle in the town in which such vehicle is subject to
taxation.
(6) Information concerning any vehicle subject to taxation in a town other than the
town in which it is registered may be included on any declaration or report filed pursuant
to section 12-41, 12-43 or 12-57a. If a motor vehicle or snowmobile is registered in a
town in which it is not subject to taxation, pursuant to the provisions of subdivision (4)
of this section, the assessor of the town in which such vehicle is subject to taxation shall
notify the assessor of the town in which such vehicle is registered of the name and
address of the owner of such motor vehicle or snowmobile, the vehicle identification
number and the town in which such vehicle is subject to taxation. The assessor of the
town in which said vehicle is registered and the assessor of the town in which said
vehicle is subject to taxation shall cooperate in administering the provisions of this
section concerning the listing of such vehicle for property tax purposes.
(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; P.A. 04-228, S. 2.)
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); P.A. 04-228 made conforming and technical
changes in Subsecs. (a) and (b) and added Subsec. (f) re criteria for determining the situs of motor vehicles and snowmobiles
for property tax purposes, effective June 8, 2004, and applicable to any assessment year.
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. Cited. 171 C. 74. Amendment
to section 12-75 by 1967 P.A. 439 supersede earlier enacted provisions of this section. 174 C. 556. Cited. 210 C. 233.
Computer software as intangible personal property not subject to provisions of statute. 212 C. 639. Cited. 240 C. 192.
Cited. 2 CA 303. Cited. 13 CA 393. Cited. 35 CA 269.
"Then actual valuation" synonymous with fair market value. 6 CS 505. Cited. 15 CS 237. Cited. 16 CS 261.
Cited. 5 Conn. Cir. Ct. 195.
Subsec. (a):
Town of a corporation's principal place of business is the statutory equivalent of town of an individual's residence and
therefore a corporation must file its declaration with tax assessor of the town of its principal place of business. 266 C. 706.
Corporation's motor vehicles properly are assessed, for purposes of personal property taxation, in town in which the
corporation maintains its principal place of business, irrespective of where its motor vehicles are actually located. Id.
Subsec. (b):
Towns permitted to assess personal property on basis of annual valuation. 210 C. 233.
Nothing in language requiring interim revaluation of all classes of property if one class is revalued. 13 CA 393.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date.
Assessment procedure. Tax date due. (a) Any person who owns a motor vehicle which
is not registered with the Commissioner of Motor Vehicles on the first day of October
in any assessment year and which is registered subsequent to said first day of October
but prior to the first day of August in such assessment year shall be liable for the payment
of property tax with respect to such motor vehicle in the town where such motor vehicle
is subject to property tax, in an amount as hereinafter provided, on the first day of January
immediately subsequent to the end of such assessment year. The property tax payable
with respect to such motor vehicle on said first day of January shall be in the amount
which would be payable if such motor vehicle had been entered in the taxable list of
the town where such motor vehicle is subject to property tax on the first day of October
in such assessment year if such registration occurs prior to the first day of November.
If such registration occurs on or after the first day of November but prior to the first day
of August in such assessment year, such tax shall be a pro rata portion of the amount
of tax payable if such motor vehicle had been entered in the taxable list of such town
on October first in such assessment year to be determined (1) by a ratio, the numerator
of which shall be the number of months from the date of such registration, including
the month in which registration occurs, to the first day of October next succeeding and
the denominator of which shall be twelve or (2) upon the affirmative vote of the legislative body of the municipality, by a ratio the numerator of which shall be the number of
days from the date of such registration, including the day on which the registration
occurs, to the first day of October next succeeding and the denominator of which shall
be three hundred sixty-five. For purposes of this section the term "assessment year"
means the period of twelve full months commencing with October first each year.
(b) Whenever any person who owns a motor vehicle which has been entered in
the taxable list of the town where such motor vehicle is subject to property tax in any
assessment year and who, subsequent to the first day of October in such assessment
year but prior to the first day of August in such assessment year, replaces such motor
vehicle with another motor vehicle, hereinafter referred to as the replacement vehicle,
which vehicle may be in a different classification for purposes of registration than the
motor vehicle replaced, and provided one of the following conditions is applicable with
respect to the motor vehicle replaced: (1) The unexpired registration of the motor vehicle
replaced is transferred to the replacement vehicle, (2) the motor vehicle replaced was
stolen or totally damaged and proof concerning such theft or total damage is submitted
to the assessor in such town or (3) the motor vehicle replaced is sold by such person
within forty-five days immediately prior to or following the date on which such person
acquires the replacement vehicle, such person shall be liable for the payment of property
tax with respect to the replacement vehicle in the town in which the motor vehicle
replaced is subject to property tax, in an amount as hereinafter provided, on the first
day of January immediately subsequent to the end of such assessment year. If the replacement vehicle is replaced by such person with another motor vehicle prior to the first
day of August in such assessment year, the replacement vehicle shall be subject to
property tax as provided in this subsection and such other motor vehicle replacing the
replacement vehicle, or any motor vehicle replacing such other motor vehicle in such
assessment year, shall be deemed to be the replacement vehicle for purposes of this
subsection and shall be subject to property tax as provided herein. The property tax
payable with respect to the replacement vehicle on said first day of January shall be the
amount by which (A) is in excess of (B) as follows: (A) The property tax which would
be payable if the replacement vehicle had been entered in the taxable list of the town
in which the motor vehicle replaced is subject to property tax on the first day of October
in such assessment year if such registration occurs prior to the first day of November,
however if such registration occurs on or after the first day of November but prior to
the first day of August in such assessment year, such tax shall be a pro rata portion of
the amount of tax payable if such motor vehicle had been entered in the taxable list of
such town on October first in such assessment year to be determined by a ratio, the
numerator of which shall be the number of months from the date of such registration,
including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, provided if such person, on said
first day of October, was entitled to any exemption under section 12-81 which was
allowed in the assessment of the motor vehicle replaced, such exemption shall be allowed
for purposes of determining the property tax payable with respect to the replacement
vehicle as provided herein; (B) the property tax payable by such person with respect to
the motor vehicle replaced, provided if the replacement vehicle is registered subsequent
to the thirty-first day of October but prior to the first day of August in such assessment
year such property tax payable with respect to the motor vehicle replaced shall, for
purposes of the computation herein, be deemed to be a pro rata portion of such property
tax to be prorated in the same manner as the amount of tax determined under (A) above.
(c) Any person who owns a commercial motor vehicle which has been temporarily
registered at any time during any assessment year and which has not during such period
been entered in the taxable list of any town in the state for purposes of the property tax
and with respect to which no permanent registration has been issued during such period,
shall be liable for the payment of property tax with respect to such motor vehicle in the
town where such motor vehicle is subject to property tax on the first day of January
immediately following the end of such assessment year, in an amount as hereinafter
provided. The property tax payable shall be in the amount which would be payable if
such motor vehicle had been entered in the taxable list of the town where such motor
vehicle is subject to property tax on the first day of October in such assessment year.
(d) Any motor vehicle subject to property tax as provided in this section shall, except
as otherwise provided in subsection (b) of this section, be subject to such property tax
in the town in which such motor vehicle was last registered in the assessment year ending
immediately preceding the day on which such property tax is payable as provided in
this section.
(e) Whenever any motor vehicle subject to property tax as provided in this section
has been replaced by the owner with another motor vehicle in the assessment year immediately preceding the day on which such property tax is payable, each such motor vehicle
shall be subject to property tax as provided in this section.
(f) Upon receipt by the assessor in any town of notice from the Commissioner of
Motor Vehicles, in a manner as prescribed by said commissioner, with respect to any
motor vehicle subject to property tax in accordance with the provisions of this section
and which has not been entered in the taxable grand list of such town, such assessor
shall determine the value of such motor vehicle for purposes of property tax assessment
and shall add such value to the taxable grand list in such town for the immediately
preceding assessment date and the tax thereon shall be levied and collected by the tax
collector. Such property tax shall be payable not later than the first day of February
following the first day of January on which the owner of such motor vehicle becomes
liable for the payment of property tax with respect to such motor vehicle in accordance
with the provisions of this section, subject to any determination in accordance with
section 12-142 that such tax shall be due and payable in installments. Said owner may
appeal the assessment of such motor vehicle, as determined by the assessor in accordance
with this subsection, to the board of assessment appeals next succeeding the date on
which the tax based on such assessment is payable, and thereafter, to the Superior Court
as provided in section 12-117a. If the amount of such tax is reduced upon appeal, the
portion thereof which has been paid in excess of the amount determined to be due upon
appeal shall be refunded to said owner.
(g) Any motor vehicle which is not registered in this state shall be subject to property
tax in this state if such motor vehicle in the normal course of operation most frequently
leaves from and returns to or remains in one or more points within this state, and such
motor vehicle shall be subject to such property tax in the town within which such motor
vehicle in the normal course of operation most frequently leaves from and returns to or
remains, provided when the owner of such motor vehicle is a resident in any town in
the state, it shall be presumed that such motor vehicle most frequently leaves from and
returns to or remains in such town unless evidence, satisfactory to the assessor in such
town, is submitted to the contrary.
(P.A. 76-338, S. 1, 8; 76-435, S. 74, 82; P.A. 77-343, S. 1, 5; 77-452, S. 49, 72; 77-570; P.A. 78-348, S. 2, 6; P.A. 79-595, S. 1, 3; P.A. 80-430, S. 1, 3; P.A. 83-485, S. 2, 3, 13; P.A. 95-283, S. 38, 68; P.A. 98-261, S. 5, 6.)
History: P.A. 76-435 amended Subsec. (f) to add provisions concerning appeal; P.A. 77-343 substituted person for
references to residents and nonresidents subject to tax, amended section re liability for tax on January first rather than on
first day of month when registration expires in cases when car registered after October first but before July first of subsequent
year and added in Subdivs. (2) and (3) provisions concerning replacement vehicles in Subsec. (b), effective June 6, 1977,
and applicable to any motor vehicle on any town's assessment list as of October 1, 1976, and any motor vehicle registered
or in use in this state thereafter; P.A. 77-452 substituted superior court for court of common pleas in Subsec. (f); P.A. 77-570 added proviso in Subsec. (g) re assumption that car usually leaves and returns or remains in town where owner resides;
P.A. 78-348 included in provisions under Subsecs. (a) and (b) motor vehicles registered on or before February fifteenth
but owned for less than one hundred thirty-eight days, made allowance in Subsec. (b) for replacement vehicle having
different classification than vehicle replaced and amended Subsec. (f) to substitute February first following January first
when owner becomes liable as deadline for payment for the less specific "thirty days following the day on which the
owner ... becomes liable", effective June 1, 1978, and applicable to any motor vehicle on any town's assessment list as of
October 1, 1977, and any motor vehicle registered or in use in this state thereafter; P.A. 79-595 substituted references to
end of assessment year for references to the first day of July throughout section, replaced provisions re fifty per cent tax
rate in Subsecs. (a) and (b) with provisions for pro rata assessments and amended Subsec. (f) to allow for payment in
installments, effective January 1, 1980, and applicable to the assessment year commencing October 1, 1980, and each
assessment year thereafter except that Subsec. (f) is applicable to any tax due under section on January 1, 1980; P.A. 80-430 replaced "prior to the end of such assessment year" with "prior to the first day of August in such assessment year",
effective May 28, 1980, and applicable in any town to assessment year commencing October 1, 1980, and each assessment
year thereafter; P.A. 83-485 amended Subsec. (b) by deleting the provision that for purposes of determining property tax
applicable to a motor vehicle replacing the replacement vehicle such motor vehicle shall be deemed to have been registered
on the same date as the replacement vehicle, and accordingly each such motor vehicle shall be subject to tax on a pro rata
basis, as provided in said Subsec. (b), for the period during which registered and amended Subsec. (e) by deleting the
provision that such other motor vehicle shall be subject to property tax as if registered on the same date as the motor vehicle
it replaces, and accordingly each such motor vehicle shall be subject to tax on a pro rata basis, as provided in this section, for
the period during which registered, effective June 30, 1983, and applicable in any town to the assessment year commencing
October 1, 1983, and each assessment year thereafter; P.A. 95-283 amended Subsec. (f) to replace board of tax review
with board of assessment appeals and made technical changes, effective July 6, 1995; P.A. 98-261 added Subdiv. (2)
alternative calculation of pro rata portion of tax and numbered existing calculation as Subdiv. (1), effective June 8, 1998.
Cited. 2 CA 303.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-71c. Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim. (a) Any
person who is liable for property tax in any assessment year in respect to a motor vehicle
which in such assessment year is (1) sold by such person with ownership thereof transferred to the purchaser, (2) totally damaged, (3) stolen from such person and not recovered or (4) removed from this state and registered in another state by such person who
concurrently ceases to be a resident of this state, shall be entitled to a property tax credit
in the town in which such person is liable for property tax in respect to such motor
vehicle to be applied against any property tax for which such person is liable in such
town in the assessment year in which such motor vehicle is sold, damaged, stolen or
removed and registered as provided in this section, or in the assessment year next following. Such property tax credit shall be a pro rata portion of the tax payable in respect to
such motor vehicle for the assessment year in which it is so sold, damaged, stolen or
removed and registered to be determined by a ratio, the numerator of which shall be the
number of full months from the date such motor vehicle is so sold, damaged, stolen or
removed and registered, to the first day of October next succeeding and the denominator
of which shall be twelve, provided (1) such credit shall not be allowed in such assessment
year next following if property tax paid in respect to such motor vehicle, for the assessment year in which such motor vehicle is so sold, damaged, stolen or removed and
registered, is allowed in reduction of property tax due in respect to another motor vehicle
replacing such motor vehicle as provided under subsection (b) of section 12-71b or (2)
in the event such credit is allowed in the assessment year in which such motor vehicle
is so sold, damaged, stolen or removed and registered, the property tax paid in respect
to such motor vehicle for such assessment year shall not be allowed in reduction of
property tax due in respect to another motor vehicle replacing such motor vehicle as
provided under subsection (b) of section 12-71b.
(b) Any person claiming a property tax credit with respect to a motor vehicle in
accordance with subsection (a) of this section for any assessment year shall, not later
than the thirty-first day of December immediately following the end of the assessment
year which next follows the assessment year in which such motor vehicle is so sold,
damaged, stolen or removed and registered, file with the assessor in the town in which
such person is entitled to such property tax credit, documentation satisfactory to the
assessor concerning the sale, total damage, theft or removal and registration of such
motor vehicle. Failure to file such claim and documentation as prescribed herein shall
constitute a waiver of the right to such property tax credit.
(P.A. 80-430, S. 2, 3; P.A. 82-459, S. 1, 2; P.A. 83-444, S. 1, 2; P.A. 84-482, S. 1, 2.)
History: P.A. 80-430 effective May 28, 1980, and applicable in any town to the assessment year commencing October
1, 1980, and each assessment year thereafter; P.A. 82-459 changed provisions concerning application of the property tax
credit allowed when a motor vehicle is sold, totally damaged or stolen, which credit is related to the pro rata portion of the
assessment year following the date such motor vehicle is sold, totally damaged or stolen, such changes providing that the
credit may be applied against taxes due in the assessment year in which such motor vehicle is sold, totally damaged or
stolen; previously such credit could only be applied against property taxes due in the assessment year next following,
effective June 8, 1982, and applicable to any property tax credit allowable in assessment years commencing October 1,
1982, and thereafter; P.A. 83-444 allowed the pro rata tax credit, additionally, for the assessment year in which such motor
vehicle is removed from this state and registered in another by the owner who concurrently ceases to reside in this state,
effective June 27, 1983, and applicable in any town for the assessment year commencing October 1, 1983, and each
assessment year thereafter; P.A. 84-482 added Subsec. (b) re requirement concerning documentation of sale, damage, theft
or removal and registration of motor vehicle and established time limit for filing thereof.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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 as long as it continues to be used for such purposes and
as 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; P.A. 06-196, S. 85.)
History: P.A. 06-196 made technical changes, effective June 7, 2006.
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.
"Privileges as to the use of such airport" refers to use by a town or city of airport for air transportation purposes, "person"
connotes an individual human being, and any operating surplus, applied to operation, maintenance or improvement of
airport, cannot be deemed "profit" as used in section. 47 CS 594.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Cited. 178 C. 100.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Repeal by implication by statute of provision of charter discussed. 199 C.
294. Cited. 200 C. 697. Cited. 241 C. 382.
"Improved farmland" discussed. 3 CA 53.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.)
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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. Cited. 137 C. 683.
Cited. 6 CS 505.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-80a. Personal property used in rendering telecommunications services. (a) Any (1) taxpayer which, prior to January 1, 1990, was subject to tax under
chapter 211 with respect to the rendering of telecommunications service and which, on
or after January 1, 1990, is subject to tax under chapter 219 for rendering telecommunications service and (2) other taxpayer that is subject to tax under chapter 219 for rendering
telecommunications service and which has elected in the manner specified in this section
to have personal property taxed as provided in this section, shall be required to submit
to the Commissioner of Revenue Services and the Secretary of the Office of Policy and
Management, not later than the thirtieth day of November of each year during which it
is subject to tax under chapter 219, a list of all personal property that is owned by such
taxpayer in this state on the first day of October of such year and that is used solely and
exclusively for rendering telecommunications service, as defined in said chapter 219,
including the location of each item of such property and the fair market value thereof,
recognizing depreciation of such property to the maximum extent allowed for purposes
of the corporation business tax in this state, as certified by the Commissioner of Revenue
Services. If the records of a taxpayer subject to the requirements of this subsection do
not contain the data necessary to develop the list as required without undue cost, the
taxpayer may, for purposes of requirements under this subsection, petition the Commissioner of Revenue Services for approval of an alternate method of determining the value
of the plant used solely and exclusively to render telecommunications services, but not
including central office or switching equipment of that taxpayer, located in each town
in the state. If the commissioner finds that the alternative method proposed results in a
reasonable approximation of the value of the property of the taxpayer located in each
town and used solely and exclusively for rendering telecommunications service, the
commissioner shall notify the taxpayer that the proposed alternate method is acceptable
and the taxpayer shall be permitted to use the alternate method in developing the list
required under this subsection.
(b) (1) Not later than the first day of February immediately following the end of
such tax year, the Secretary of the Office of Policy and Management shall determine,
with respect to such company, a value for personal property equivalent to seventy per
cent of the value of personal property included in the list of such property prepared and
certified in accordance with subsection (a) of this section. The amount of tax applicable
with respect to such personal property of any taxpayer subject to the tax imposed under
this section shall be determined by multiplying the value of personal property of such
company, as determined under this subsection, by a mill rate of forty-seven mills. Said
secretary shall, not later than the first day of March immediately following the end of
such tax year, submit a tax bill to each company stating the amount of tax payable to
each town in relation to the personal property of such taxpayer located in such town.
Such tax shall be due and payable to the town in which such personal property is located
not later than the first day of April immediately following. Any city or borough not
consolidated with the town in which it is located and any town containing such a city
or borough shall receive a portion of the tax due and payable to such town on the basis
of the following ratio: The total taxes levied in the previous fiscal year by such town,
city or borough shall be the numerator of the fraction. The total taxes levied by the town
and all cities or boroughs located within such town shall be added together, and the sum
shall be the denominator of the fraction. Any such city or borough may, by vote of its
legislative body, direct the Secretary of the Office of Policy and Management to reallocate all or a portion of the share of such city or borough to the town in which it is located.
(2) The tax collector of each town owed taxes under this subsection may, at such
time as such tax becomes delinquent as provided in sections 12-146 and 12-169, subject
such tax to interest at the rate of one and one-half per cent of such tax for each month
or fraction thereof which elapses from the time when such tax becomes due and payable
until the same is paid.
(c) With respect to tangible personal property included in the list of such property
submitted to the Secretary of the Office of Policy and Management as provided in subsection (a) of this section, any taxpayer subject to the tax imposed under this section
for any tax year shall not be subject to property tax in any town applicable to such
personal property for the assessment year in such town commencing on the first day of
October immediately preceding the date on which the tax determined with respect to
such property in accordance with this section becomes due and payable.
(d) Any taxpayer that, on or after January 1, 1990, is subject to tax under chapter
219 for rendering telecommunications service but that, prior to January 1, 1990, was
not subject to tax under chapter 211 for rendering telecommunications service may elect
to have personal property taxed in the manner specified in this section. Such election
shall be made in writing and filed with the Secretary of the Office of Policy and Management and a copy thereof shall be filed with the assessor of each town in which personal
property affected by such election is located. Such election, once filed with the secretary,
shall be irrevocable and shall, if filed on or before the date that is two months prior to the
start of the assessment year, be effective for such assessment year and for all succeeding
assessment years, otherwise to be effective for the next succeeding assessment year and
all succeeding assessment years.
(e) For assessment years commencing on or after October 1, 1997, the provisions
of this section, including informational reporting requirements imposed on owners, shall
also apply, to the extent provided in section 12-80b, to property that is used both to render
telecommunications service subject to tax under chapter 219 and to render community
antenna television service subject to tax under chapter 219 and that is required, under
subsection (a) of section 12-80b, to be taxed as provided in this section.
(P.A. 89-251, S. 6, 203; P.A. 90-148, S. 30, 34; P.A. 97-137, S. 1, 4; P.A. 98-262, S. 12, 22; P.A. 06-183, S. 1.)
History: P.A. 90-148 amended Subsec. (b) by adding the procedure for determining the distribution of the tax payable
to a town when the town contains a city or borough not consolidated with the town; P.A. 97-137 amended Subsec. (a) to
add new Subdiv. (2) re election by other taxpayers subject to tax under Ch. 219 and to add requirement for sole and exclusive
use for telecommunications services, added new Subsec. (d) re requirements for election and added new Subsec. (e) re
reporting requirements for dual use property, 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; P.A. 98-262
amended Subsec. (d) to change reference from Ch. 211 to Ch. 219 and reference from Ch. 219 to Ch. 211, effective June
8, 1998; P.A. 06-183 amended Subsec. (b) by designating existing provisions as Subdiv. (1) and adding Subdiv. (2) re
interest on delinquent taxes, effective June 7, 2006, and applicable to assessment years of municipalities commencing on
or after October 1, 2006.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
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.
| (Return to Chapter Table of Contents) | (Return to List of Chapters) | (Return to List of Titles) |
Sec. 12-81. Exemptions. The following-described property shall be exempt from
taxation:
(1) Property of the United States. Property belonging to, or held in trust for, the
United States, the taxation of which has not been authorized by Congress;
(2) State property and reservation land. Property belonging to, or held in trust
for, this state and reservation land held in trust by the state for an Indian tribe;
(3) County property. Repealed;
(4) Municipal property. Except as otherwise provided by law, property belonging
to, or held in trust for, a municipal corporation of this state and used for a public purpose,
including real and personal property used for cemetery purposes;
(5) Property held by trustees for public purposes. As long as used by the public
for public purposes, property held by trustees named in a will or deed of trust and their
successors for this state or its people, one of its counties or its people or one of its
municipal corporations or its people;
(6) Property of volunteer fire companies and property devoted to public use.
The property of any volunteer fire company used for fire protection or for other public
purposes, if such company receives any annual appropriation from the town; and, as
long as the owner thereof makes only a nominal charge not in excess of twenty-five
dollars annually for its use, property not owned by a Connecticut municipality wherein
the same is situated, provided such property is exclusively used by the public in lieu of
public property which would otherwise be required, as authorized by any general statute
or special act;
(7) Property used for scientific, educational, literary, historical or charitable
purposes. Exception. 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 (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. The operation of such housing, including the
receipt of any rental payments, by such charitable organization shall be deemed to be
an exclusively charitable purpose;
(8) College property. The funds and estate which have been or may be granted,
provided by the state, or given by any person or persons to the Trustees of the Berkeley
Divinity School, the board of trustees of Connecticut College for Women, the Hartford
Seminary Foundation, Sheffield Scientific School, Trinity College, Wesleyan University or The President and Fellows of Yale College in New Haven, and by them respectively invested and held for the use of such institutions, with the income thereof; provided
none of said corporations shall hold in this state real estate free from taxation affording
an annual income of more than six thousand dollars. Such exemption shall not apply to
any real estate which said Trustees of the Berkeley Divinity School own, control or hold
in trust, and which is situated in the city of Middletown. No other provision of this section
concerning exemption of property used for educational purposes shall be construed to
affect any provision of this subdivision;
(9) Personal property loaned to tax-exempt educational institutions. Personal
property while it is loaned without charge or leased at a nominal charge of one dollar
per year to any tax-exempt educational institution above secondary level and used exclusively by such institution for teaching, research or teaching demonstration purposes;
(10) Property belonging to agricultural or horticultural societies. Subject to the
provisions of sections 12-87 and 12-88, property belonging to, or held in trust for, an
agricultural or horticultural society incorporated by this state which is used in connection
with an annual agricultural fair held by a nonprofit incorporated agricultural society of
this state or any nonprofit incorporated society of this state carrying on or promoting
any branch of agriculture, provided (A) said society shall pay cash premiums at such
fair amounting to at least two hundred dollars, (B) said society shall file with the Commissioner of Agriculture on or before the thirtieth of December following said fair a
report in such detail as the commissioner may require giving the names of all exhibitors
and the amount of premiums, with the objects for which they have been paid, which
statement shall be sworn to by the president, secretary or treasurer of the society, (C)
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 the conduct of its affairs, and (D) 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. For
purposes of this subsection, "fair" means a bona fide agricultural exhibition designed,
arranged and operated to promote, encourage and improve agriculture by offering premiums and awards for the best exhibits of two or more by the following branches of agriculture: Crops, livestock, poultry, dairy products and homemaking;
(11) Property held for cemetery use. Subject to the provisions of section 12-88,
tangible property owned by, or held in trust for, a religious organization, provided such
tangible property is used exclusively for cemetery purposes; donations held in trust by
a municipality, an ecclesiastical society or a cemetery association, the income of which
is to be used for the care or improvement of its cemetery, or of one or more private
burial lots within such cemetery. Subject to the provisions of sections 12-87 and 12-88,
any other tangible property used for cemetery purposes shall not be exempt, unless (a)
such tangible property is exclusively so used, and (b) no officer, member or employee
of the organization owning such property receives or, at any future time, shall receive
any pecuniary profit from the cemetery operations thereof except reasonable compensation for services in the conduct of its cemetery affairs, and (c) in 1965, and quadrennially
thereafter, a statement on forms prepared by the assessor shall be filed on or before the
last day required by law for the filing of assessment returns with the local 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;
(12) Personal property of religious organizations devoted to religious or charitable use. Personal property within the state owned by, or held in trust for, a Connecticut
religious organization, whether or not incorporated, if the principal or income is used
or appropriated for religious or charitable purposes or both;
(13) Houses of religious worship. Subject to the provisions of section 12-88,
houses of religious worship, the land on which they stand, their pews, furniture and
equipment owned by, or held in trust for the use of, any religious organization;
(14) Property of religious organizations used for certain purposes. Subject to
the provisions of section 12-88, real property and its equipment owned by, or held in
trust for, any religious organization and exclusively used as a school, a Connecticut
nonprofit camp or recreational facility for religious purposes, a parish house, an orphan
asylum, a home for children, a thrift shop, the proceeds of which are used for charitable
purposes, a reformatory or an infirmary or for two or more of such purposes;
(15) Houses used by officiating clergymen as dwellings. Subject to the provisions
of section 12-88, dwelling houses and the land on which they stand owned by, or held
in trust for, any religious organization and actually used by its officiating clergymen;
(16) Hospitals and sanatoriums. Subject to the provisions of section 12-88, all
property of, or held in trust for, any Connecticut hospital society or corporation or sanatorium, provided (A) no officer, member or employee thereof receives or, at any future
time, shall receive any pecuniary profit from the operations thereof, except reasonable
compensation for services in the conduct of its affairs, and (B) in 1967, and quadrennially
thereafter, a statement shall be filed by such hospital society, corporation or sanatorium
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;
(17) Blind persons. Subject to the provisions of sections 12-89, 12-90 and 12-92,
property to the amount of three thousand dollars belonging to, or held in trust for, any
blind person, resident of this state; or, lacking said amount of property in his own name,
so much of the property belonging to, or held in trust for, his spouse, who is domiciled
with him, as is necessary to equal said amount;
(18) Property of veterans' organizations. (a) Property of bona fide war veterans' organization. Subject to the provisions of section 12-88, property owned by, or
held in trust for, any bona fide war veterans' organization or any of its local posts, which
organization shall be composed in whole or in major part of veterans of the military or
naval service or both of the United States in any war, except the Civil War; provided
such property shall be actually and exclusively used and occupied by such organization;
(b) Property of the Grand Army of the Republic. Property belonging to the Grand
Army of the Republic, or owned by, or held in trust for, any local post thereof, shall
continue to be exempt from taxation in accordance with the provisions of subdivision
(27);
(19) Veterans. Subject to the provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand dollars belonging to, or held in trust for, any resident
of this state who (a) is a veteran of the armed forces in service in time of war, (b) any
resident of this state who was a citizen of the United States at the time of his enlistment
and who was in the military or naval service of a government allied or associated with that
of the United States during the Second World War and received an honorable discharge
therefrom, (c) any resident of this state who served during the Second World War as a
member of any armed force of any government signatory to the United Nations Declaration of January 1, 1942, and participated in armed conflict with an enemy of the United
States and who has been a citizen of the United States for at least ten years and presents
satisfactory evidence of such service, (d) any resident of this state who served as a
member of the crew of a merchant vessel during the Second World War and is qualified
with respect to such service as a member of the group known as the "American Merchant
Marine in ocean-going service during the period of armed conflict, December 7, 1941,
to August 15, 1945", members of which are deemed to be eligible for certain veterans
benefits under a determination in the United States Department of Defense, as recorded
in the Federal Register of February 1, 1988, provided such resident has received an
armed forces discharge certificate from the Department of Defense on the basis of such
service, (e) any member of the armed forces who was in service in time of war and is
still in the service and by reason of continuous service has not as yet received a discharge,
(f) any person who is retired from the armed forces after thirty years of service because
he has reached the age limit prescribed by law or because he suffers from mental or
physical disability, or (g) any person who is serving in the armed services in time of
war; or lacking said amount of property in his own name, so much of the property
belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary
to equal said amount. For the purposes of this subdivision, "veteran", "armed forces"
and "service in time of war" have the same meaning as in section 27-103;
(20) Servicemen and veterans having disability ratings. Subject to the provisions
hereinafter stated, property not exceeding three thousand dollars in amount shall be
exempt from taxation, which property belongs to, or is held in trust for, any resident of
this state who has served, or is serving, in the Army, Navy, Marine Corps, Coast Guard
or Air Force of the United States and (1) has a disability rating by the Veterans' Administration of the United States amounting to ten per cent or more of total disability, provided
such exemption shall be fifteen hundred dollars in any case in which such rating is
between ten per cent and twenty-five per cent; two thousand dollars in any case in which
such rating is more than twenty-five per cent but not more than fifty per cent; twenty-five hundred dollars in any case in which such rating is more than fifty per cent but not
more than seventy-five per cent; and three thousand dollars in any case in which such
person has attained sixty-five years of age or such rating is more than seventy-five per
cent; or (2) is receiving a pension, annuity or compensation from the United States
because of the loss in service of a leg or arm or that which is considered by the rules of
the United States Pension Office or the Bureau of War Risk Insurance the equivalent
of such loss. If such veteran lacks such amount of property in his or her name, so much
of the property belonging to, or held in trust for, his or her spouse, who is domiciled
with him or her, as is necessary to equal such amount shall also be so exempt. When any
veteran entitled to an exemption under the provisions of this section has died, property
belonging to, or held in trust for, his or her surviving spouse, while such spouse remains
a widow or widower, or belonging to or held in trust for his or her minor children during
their minority, or both, while they are residents of this state, shall be exempt in the same
aggregate amount as that to which the disabled veteran was or would have been entitled
at the time of his or her death. No individual entitled to exemption under this subdivision
and under one or more of subdivisions (19), (22), (23), (25) and (26) of this section shall
receive more than one exemption. No individual shall receive any exemption to which
he or she is entitled under this subdivision until he or she has complied with section 12-95
and until he or she has, in each year in which such exemption is being sought, submitted
evidence satisfactory to the assessors as to his or her actual disability rating on the
assessment day as of which such exemption is being sought, except that proof of disability of persons who have attained the age of sixty-five years or who have presented
Veterans' Administration certificates showing permanent total disability need be filed
but once. Any person who has been unable to submit evidence of disability rating in
the manner required by this subdivision, or who has failed to submit such evidence as
provided in section 12-95, may, when he or she obtains such evidence satisfactory to
the assessors, make application to the collector of taxes within one year after he or she
obtains such proof or within one year after the expiration of the time limited in section
12-95, as the case may be, for abatement in case the tax has not been paid, or for refund
in case the whole tax has been paid, of such part or the whole of such tax as represents
the service exemption. Such abatement or refund may be granted retroactively to include
the assessment day next succeeding the date as of which such person was entitled to
such disability rating as determined by the Veterans' Administration of the United States,
but in no case shall any abatement or refund be made for a period greater than three
years. The collector shall, after examination of such application, refer the same, with
his recommendations thereon, to the board of selectmen of a town or to the corresponding
authority of any other municipality, and shall certify to the amount of abatement or
refund to which the applicant is entitled. Upon receipt of such application and certification, the selectmen or other duly constituted authority shall, in case the tax has not been
paid, issue a certificate of abatement or, in case the whole tax has been paid, draw an
order upon the treasurer in favor of such applicant for the amount without interest which
represents the service exemption. Any action so taken by such selectmen or other authority shall be a matter of record and the tax collector shall be notified in writing of such
action;
(21) Disabled veteran with severe disability. (A) Disabilities. The dwelling
house, and the lot whereupon the same is erected, belonging to or held in trust for any
person who is a citizen and resident of this state, occupied as such person's domicile,
shall be exempt from local property taxation to the extent of ten thousand dollars of its
assessed valuation or, lacking said amount in property in such person's own name, so
much of the property belonging to, or held in trust for, such person's spouse, who is
domiciled with such person, as is necessary to equal said amount, if such person is a
veteran who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the
United States and has been declared by the United States Veterans' Administration or
its successors to have a service-connected disability from paraplegia or osteochondritis
resulting in permanent loss of the use of both legs or permanent paralysis of both legs
and lower parts of the body; or from hemiplegia and has permanent paralysis of one leg
and one arm or either side of the body resulting from injury to the spinal cord, skeletal
structure or brain or from disease of the spinal cord not resulting from any form of
syphilis; or from total blindness as defined in section 12-92; or from the amputation of
both arms, both legs, both hands or both feet, or the combination of a hand and a foot;
sustained through enemy action, or resulting from accident occurring or disease contracted in such active service. Nothing in this subdivision shall be construed to include
paraplegia or hemiplegia resulting from locomotor ataxia or other forms of syphilis of
the central nervous system, or from chronic alcoholism, or to include other forms of
disease resulting from the veteran's own misconduct which may produce signs and
symptoms similar to those resulting from paraplegia, osteochondritis or hemiplegia.
The loss of the use of one arm or one leg because of service related injuries specified
in this subdivision shall qualify a veteran for a property tax exemption in the same
manner as hereinabove, provided such exemption shall be for five thousand dollars;
(B) Exemptions hereunder additional to others. Surviving spouse's rights. The
exemption provided for in this subdivision shall be in addition to any other exemption
of such person's real and personal property allowed by law, but no taxpayer shall be
allowed more than one exemption under this subdivision. No person shall be entitled
to receive any exemption under this subdivision until such person has satisfied the requirements of subdivision (20) of this section. The surviving spouse of any such person
who at the time of such person's death was entitled to and had the exemption provided
under this subdivision shall be entitled to the same exemption, (i) while such spouse
remains a widow or widower, or (ii) upon the termination of any subsequent marriage
of such spouse by dissolution, annulment or death and while a resident of this state, for
the time that such person is the legal owner of and actually occupies a dwelling house
and premises intended to be exempted hereunder. When the property which is the subject
of the claim for exemption provided for in this subdivision is greater than a single family
house, the assessor shall aggregate the assessment on the lot and building and allow an
exemption of that percentage of the aggregate assessment which the value of the portion
of the building occupied by the claimant bears to the value of the entire building;
(C) Municipal option to allow total exemption for residence with respect to
which veteran has received assistance for special housing under Title 38 of United
States Code. Subject to the approval of the legislative body of the municipality, the
dwelling house and the lot whereupon the same is erected, belonging to or held in trust
for any citizen and resident of this state, occupied as such person's domicile shall be
fully exempt from local property taxation, if such person is a veteran who served in the
Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and has
received financial assistance for specially adapted housing under the provisions of Section 801 of Title 38 of the United States Code and has applied such assistance toward
the acquisition or modification of such dwelling house. The same exemption may also
be allowed on such housing units owned by the surviving spouse of such veteran (i)
while such spouse remains a widow or widower, or (ii) upon the termination of any
subsequent marriage of such spouse by dissolution, annulment or death, or by such
veteran and spouse while occupying such premises as a residence;
(22) Surviving spouse or minor child of serviceman or veteran. Subject to the
provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand
dollars belonging to, or held in trust for, any surviving spouse while such person remains
a widow or widower, or a minor child or both, residing in this state, of one who has
served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States
or of any citizen of the United States who served in the military or naval service of a
government allied or associated with the United States, as provided by subdivision (19)
of this section, and has died either during his or her term of service or after receiving
an honorable discharge therefrom, provided such amount shall be three thousand dollars
if death was due to service and occurred while on active duty;
(23) Serviceman's surviving spouse receiving federal benefits. Subject to the
provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand
dollars belonging to, or held in trust for, any surviving spouse, while such spouse remains
a widow or widower, resident of this state, of one who has served in the Army, Navy,
Marine Corps, Coast Guard or Air Force of the United States, which surviving spouse
is receiving or has received a pension, annuity or compensation from the United States;
(24) Surviving spouse and minor child of veteran receiving compensation from
Veterans' Administration. The exemption from taxation granted by subdivision (22)
of this section, to the amount of three thousand dollars allowable to the widow or widower or minor child or both of a veteran whose death was due to service and occurred
on active duty shall be granted to any widow or widower drawing compensation from
the Veterans' Administration, upon verification of such fact by letter from the Veterans'
Administration;
(25) Surviving parent of deceased serviceman or veteran. Subject to the provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand dollars
belonging to, or held in trust for, a sole surviving parent, while such parent remains a
widow or widower, resident of this state, of one who has left no widow or widower, or
whose widow or widower has remarried or died, and who has served in the Army, Navy,
Marine Corps, Coast Guard or Air Force of the United States as provided by subdivision
(19) of this section and has died during his or her term of service or after receiving an
honorable discharge therefrom, provided, property belonging to, or held in trust for,
such parent of more than one serviceman or servicewoman who has left no widow or
widower, or whose widow or widower has remarried or died, and who has served in the
Army, Navy, Marine Corps, Coast Guard or Air Force of the United States as provided
in subdivision (19) of this section and has died during his or her term of service shall
be subject to an exemption of one thousand dollars for each such serviceman or servicewoman;
(26) Parents of veterans. Subject to the provisions of sections 12-89, 12-90 and
12-95, property to the amount of one thousand dollars belonging to, or held in trust for,
any father or mother, resident of this state, of one who served in the Army, Navy, Marine
Corps, Coast Guard or Air Force of the United States as long as such father or mother
receives, or has received, a pension, annuity or compensation from the United States;
or if such parent lacks said amount of property in his own name, so much of the property
belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary
to equal said amount;
(27) Property of Grand Army posts. Property owned by, or held in trust for, a
Connecticut Grand Army post, provided the major use of such property shall be as a
meeting place for its members or for the members of the Woman's Relief Corps or both,
or provided the income from such property is being entirely devoted to its upkeep and
improvement and to the relief of such soldiers of the Civil War or their dependents or
both as are receiving or are entitled to receive benefits or pensions from the federal or
state government or both;
(28) Property of United States Army instructors. Subject to the provisions of
sections 12-89, 12-90 and 12-95, property to the amount of one thousand dollars, which
property belongs to, or is held in trust for, any resident or nonresident of this state who
was in the regular Army of the United States on the assessment day and who has been
detailed by the Secretary of the Army for duty in this state for the instruction of the
Connecticut National Guard. Any person receiving the foregoing exemption shall be
entitled to an additional exemption of two thousand dollars on tangible personal property
belonging to, or held in trust for, him, which property is necessary or convenient for the
use of such person in the performance of his official duties and which property shall
consist of military equipment, horses, vehicles and furniture;
(29) Property of American National Red Cross. Subject to the provisions of section 12-88, all real estate and tangible property owned by or held in trust for the American
National Red Cross;
(30) Fuel and provisions. Fuel and provisions for the use of any family;
(31) Household furniture. Household furniture, used by or held in storage for and
belonging to any family;
(32) Private libraries. Private libraries and books;
(33) Musical instruments. Musical instruments, inclusive of radios and television
sets, used by and belonging to any family;
(34) Watches and jewelry. Watches and jewelry used by any individual;
(35) Wearing apparel. All other wearing apparel of every person and family;
(36) Commercial fishing apparatus. Fishing apparatus belonging to any person
or company to the value of five hundred dollars, providing such apparatus was purchased
for use in the main business of such person or company at the time of purchase;
(37) Mechanic's tools. Tools of a mechanic, actually used by him in his trade, to
the value of five hundred dollars;
(38) Farming tools. Farming tools actually and exclusively used in the business of
farming on any farm to the value of five hundred dollars;
(39) Farm produce. Produce of a farm, actually grown, growing or produced, including colts, calves and lambs, while owned and held by the producer or by a cooperative marketing corporation organized under the provisions of chapter 596, when delivered to it by such producer;
(40) Sheep, goats and swine. Sheep, goats and swine owned and kept in this state;
(41) Dairy and beef cattle, oxen, asses and mules. Dairy and beef cattle, oxen,
asses and mules, owned and kept in this state;
(42) Poultry. Poultry owned and kept in this state;
(43) Cash. Cash on hand or on deposit;
(44) Nursery products. Produce or products growing in any nursery, and any shrub
and any forest, ornamental or fruit trees while growing in a nursery;
(45) Property of units of Connecticut National Guard. The property of any unit
of the Connecticut National Guard, while being used for military purposes, or for other
public purposes;
(46) Watercraft owned by nonresident. Repealed;
(47) Carriages, wagons and bicycles. Carriages, wagons and bicycles, owned and
used by any person but not held for sale or rent in the regular course of business;
(48) Airport improvements. Improvements on or to the landing area of a privately-owned airport, provided the owner shall grant free use of such landing area to the general
public for the landing, taking off and taxiing of aircraft and such airport shall have been
approved and licensed for use by the Commissioner of Transportation, if a majority of
those qualified to vote as provided by section 7-6 in the town wherein such airport is
located, voting at a town meeting or general or special election warned for the purpose,
so determine. The question of granting such exemption shall be submitted to the voters
if a petition containing the names of at least ten per cent of such voters has been presented
to the town clerk, who shall determine the sufficiency of such petition;
(49) Nonprofit camps or recreational facilities for charitable purposes. Subject
to the provisions of subdivision (7) of this section and section 12-88, real property and
its equipment owned by or held in trust for any charitable corporation exclusively used
as a nonprofit camp or recreational facility for charitable purposes; provided at least
seventy-five per cent of the beneficiaries of its strictly charitable purposes using such
property and equipment in each taxable year were bona fide residents of the state at the
time of such use. During the month preceding the assessment date of the town or towns
where such camp or facilities are located, such charitable corporation shall submit to
the assessors of such town or towns a statement under oath in respect to such residence
of such beneficiaries using such facilities during the taxable year ending with the month
in which such statement is rendered, and, if the number of such beneficiaries so resident
in Connecticut did not equal or exceed such seventy-five per cent, such real property
and equipment shall not be exempt during the next ensuing taxable year. This subdivision
shall not affect the exemption of any such real property or equipment of any such charitable corporation incorporated under the laws of this state granted prior to May 26, 1961,
where such property and equipment was actually in use for such recreational purposes
prior to said date;
(50) Manufacturers' inventories. The monthly average quantity of goods of any
manufacturing business, comprising raw materials, purchased parts and supplies acquired for consumption during the manufacture of or for incorporation in goods to be
manufactured for sale in such business, goods in process of manufacture, and finished
goods manufactured in and held for sale in such business, to the extent of forty per cent
of their valuation for purposes of assessment in the year 1970, fifty per cent in the year
1971, sixty per cent in the year 1972, seventy per cent in the year 1973, eighty per cent
in the year 1974, ninety per cent in the year 1975, and one hundred per cent in the year
1976 and each year thereafter. As used herein the term "manufacturing business" means
a business the principal activity of which is the mechanical or chemical transformation
of inorganic or organic substances into new products or the assembling of component
parts of manufactured products;
(51) Water pollution control structures and equipment. (a) Structures and
equipment acquired by purchase or lease after July 1, 1965, for the treatment of industrial
waste before the discharge thereof into any waters of the state or into any sewerage
system emptying into such waters, the primary purpose of which is the reduction, control
or elimination of pollution of such waters, certified as approved for such purpose by
the Commissioner of Environmental Protection. For the purpose of this subdivision
"industrial waste" means any harmful thermal effect or any liquid, gaseous or solid
substance or combination thereof resulting from any process of industry, manufacture,
trade or business, or from the development or recovery of any natural resource;
(b) Any owner or lessee of such structures or equipment who wishes to claim the
exemption provided under this subdivision for any assessment year shall, on or before
the first day of November in such assessment year, file an application for such exemption
with the assessor or board of assessors in the town in which such structures or equipment
are located, in the form and manner said assessor or assessors shall prescribe, together
with such certification by the Commissioner of Environmental Protection, as required
under subparagraph (a) of this subdivision. Failure to file such certification within the
time limitation prescribed herein shall constitute a waiver of the right to such exemption
for such assessment year. Such certification shall not be required for any assessment
year following that for which initial certification is filed, provided if such structures and
equipment are altered in any manner, such alteration shall be deemed a waiver of the
right to such exemption until such certification, applicable with respect to the altered
structures and equipment, is filed and the right to such exemption is established as
required initially;
(c) In the event there is a change in the name of the owner or lessee of any structure
or equipment for which an exemption is granted pursuant to this subdivision, the new
owner or lessee of such structure or equipment shall be required to file a revised application with the assessor or board of assessors on or before the first day of November
immediately following the end of the assessment year during which such change occurs,
except that for the assessment year commencing October 1, 2005, a revised application
may be filed when there has been a change in the name of the owner or lessee of such
structure or equipment during any assessment year and the exemption under this subdivision continued to be granted for each assessment year following such change. If such
structures or equipment have not been altered in any manner, such new owner or lessee
shall be entitled to a continuation of the exemption under this subdivision and shall not
be required to obtain or provide a certification of approval from the Commissioner of
Environmental Protection;
(52) Structures and equipment for air pollution control. (a) Structures and
equipment acquired by purchase or lease after July 1, 1967, for the primary purpose of
reducing, controlling or eliminating air pollution, certified as approved for such purpose
by the Commissioner of Environmental Protection. Said commissioner may certify to
a portion of structures and equipment so acquired to the extent that such portion shall
have as its primary purpose the reduction, control or elimination of air pollution;
(b) Any owner or lessee of such structures or equipment who wishes to claim the
exemption provided under this subdivision for any assessment year shall, on or before
the first day of November in such assessment year, file an application for such exemption
with the assessor or board of assessors in the town in which such structures and equipment are located, in the form and manner said assessor or assessors shall prescribe
together with such certification by the Commissioner of Environmental Protection, as
required under subparagraph (a) of this subdivision. Failure to file such certification
within the time limitation prescribed herein shall constitute a waiver of the right to such
exemption for such assessment year. Such certification shall not be required for any
assessment year following that for which initial certification is filed, provided if such
structures and equipment are altered in any manner, such alteration shall be deemed a
waiver of the right to such exemption until such certification, applicable with respect
to the altered structures and equipment, is filed and the right to such exemption is established as required initially;
(c) In the event there is a change in the name of the owner or lessee of any structure
or equipment for which an exemption is granted pursuant to this subdivision, the new
owner or lessee of such structure or equipment shall be required to file a revised application with the assessor or board of assessors on or before the first day of November
immediately following the end of the assessment year during which such change occurs,
except that for the assessment year commencing October 1, 2005, a revised application
may be filed when there has been a change in the name of the owner or lessee of such
structure or equipment during any assessment year and the exemption under this subdivision continued to be granted for each assessment year following such change. If such
structures or equipment have not been altered in any manner, such new owner or lessee
shall be entitled to a continuation of the exemption under this subdivision and shall not
be required to obtain or provide a certification of approval from the Commissioner of
Environmental Protection;
(53) Motor vehicle of member of the armed forces. (a) One motor vehicle belonging to, leased to or held in trust for, any member of the United States armed forces,
if such motor vehicle is garaged outside the state;
(b) Any person claiming the exemption provided under this subdivision for any
assessment year shall, not later than the thirty-first day of December next following the
date on which property tax is due in such assessment year, file with the assessor or board
of assessors, in the town in which such motor vehicle is registered, written application
claiming such exemption on a form approved for such purpose by such assessor or board.
Notwithstanding the provisions of this chapter, any person claiming the exemption under
this subdivision for a leased motor vehicle shall be entitled to a refund of the tax paid
with respect to such vehicle, whether such tax was paid by the lessee or by the lessor
pursuant to the terms of the lease. Upon approving such person's exemption claim, the
assessor shall certify the amount of refund to which the applicant is entitled and shall
notify the tax collector of such amount. The tax collector shall refer such certification
to the board of selectmen in a town or to the corresponding authority in any other municipality. Upon receipt of such certification, the selectmen or such other authority shall
draw an order on the Treasurer in favor of such person for the amount of refund so
certified. Failure to file such application as prescribed herein with respect to any assessment year shall constitute a waiver of the right to such exemption for such assessment year;
(54) Wholesale and retail business inventory. The monthly average quantity of
goods of any wholesale and retail business to the extent of one-twelfth of their valuation
for purposes of assessment in the year 1971, two-twelfths in the year 1972, three-twelfths
in the year 1973, four-twelfths in the year 1974, five-twelfths in the year 1975, six-twelfths in the year 1976, seven-twelfths in the year 1977, eight-twelfths in the year
1978, nine-twelfths in the year 1979, ten-twelfths in the year 1980, eleven-twelfths in
the year 1981 and one hundred per cent in the year 1982 and each year thereafter. As
used in this subdivision, "wholesale and retail business" means a business the principal
activity of which is making sales of tangible personal property with the object of gain,
benefit or advantage, either direct or indirect;
(55) Property of totally disabled persons. Property to the amount of one thousand
dollars belonging to, or held in trust for, any resident of this state who (1) is eligible, in
accordance with applicable federal regulations, to receive permanent total disability
benefits under Social Security, (2) has not been engaged in employment covered by
Social Security and accordingly has not qualified for benefits thereunder but who has
become qualified for permanent total disability benefits under any federal, state or local
government retirement or disability plan, including the Railroad Retirement Act and
any government-related teacher's retirement plan, determined by the Secretary of the
Office of Policy and Management to contain requirements in respect to qualification
for such permanent total disability benefits which are comparable to such requirements
under Social Security, or (3) has attained age sixty-five or over and would be eligible
in accordance with applicable federal regulations to receive permanent total disability
benefits under Social Security or any such federal, state or local government retirement
or disability plan as described in subparagraph (2) of this subdivision, except that such
resident has attained age sixty-five or over and accordingly is no longer eligible to
receive benefits under the disability benefit provisions of Social Security or such other
plan because of payments received under retirement provisions thereof; or, lacking said
amount of property in his own name, so much of the property belonging to, or held in
trust for, his spouse, who is domiciled with him, as is necessary to equal said amount.
Each assessor shall issue a certificate of correction with respect to the property of a
person who would have been eligible, except for the provisions of section 40 of public
act 03-6 of the June 30 special session*, to receive the exemption under this subdivision
for the assessment year commencing October 1, 2003. Such certificate shall reduce the
assessment of such eligible person's property by the amount of said exemption;
(56) Active solar energy heating or cooling systems. (a) Subject to authorization
of the exemption by ordinance in any municipality, any building, the construction of
which is commenced on or after October 1, 1976, and before October 1, 2006, which
is equipped with an active solar energy heating or cooling system, or any building to
which a solar energy heating or cooling system is added on or after October 1, 1976,
and before October 1, 2006, to the extent of the amount by which the assessed valuation
of such real property equipped with such solar heating or cooling system exceeds the
assessed valuation of such real property equipped with the conventional portion of the
heating or cooling system, exclusive of any portion of such system related to solar
energy, provided this exemption shall only apply to the first fifteen assessment years
following construction of such building or addition of any such system to a building;
(b) As used in this subdivision, "active solar energy heating or cooling system"
means equipment which (1) provides for the collection, transfer, storage and use of
incident solar energy for water heating, space heating or cooling which absent such
solar energy system would require a conventional energy resource, such as petroleum
products, natural gas or electricity, (2) employs mechanical means such as fans or pumps
to transfer energy, and (3) meets standards established by regulation, in accordance with
the provisions of chapter 54, by the Secretary of the Office of Policy and Management;
(c) Any person claiming the exemption provided in this subdivision for any assessment year shall, on or before the first day of November in such assessment year, file
with the assessor or board of assessors in the town in which such real property is located
written application claiming such exemption. Failure to file such application in the
manner and form as provided by such assessor or board within the time limit prescribed
shall constitute a waiver of the right to such exemption for such assessment year. Such
application shall not be required for any assessment year following that for which the
initial application is filed, provided if such solar energy heating or cooling system is
altered in a manner which would require a building permit, such alteration shall be
deemed a waiver of the right to such exemption until a new application, applicable with
respect to such altered system, is filed and the right to such exemption is established as
required initially;
(57) Class I renewable energy sources and hydropower facilities. (a) Subject to
authorization of the exemption by ordinance in any municipality, any Class I renewable
energy source, as defined in section 16-1, or any hydropower facility described in subdivision (27) of said section 16-1, installed for the generation of electricity for private
residential use, provided such installation occurs on or after October 1, 1977, and further
provided such installation is for a single family dwelling or multifamily dwelling consisting of two to four units;
(b) Any person claiming the exemption provided in this subdivision for any assessment year shall, on or before the first day of November in such assessment year, file
with the assessor or board of assessors in the town in which such Class I renewable
energy source is located, written application claiming such exemption. Failure to file
such application in the manner and form as provided by such assessor or board within
the time limit prescribed shall constitute a waiver of the right to such exemption for
such assessment year. Such application shall not be required for any assessment year
following that for which the initial application is filed, provided if such Class I renewable
energy source is altered in a manner which would require a building permit, such alteration shall be deemed a waiver of the right to such exemption until a new application,
applicable with respect to such altered source, is filed and the right to such exemption
is established as required initially;
(58) Property leased to a charitable, religious or nonprofit organization. Subject to authorization of the exemption by ordinance in any municipality, any real or
personal property leased to a charitable, religious or nonprofit organization, exempt from
taxation for federal income tax purposes, provided such property is used exclusively for
the purposes of such charitable, religious or nonprofit organization;
(59) Manufacturing facility in a distressed municipality, targeted investment
community or enterprise zone. Designated manufacturing plant. Service facility.
(a) Any manufacturing facility, as defined in section 32-9p, acquired, constructed, substantially renovated or expanded on or after July 1, 1978, in a distressed municipality,
as defined in said section or in a targeted investment community, as defined in section
32-222, or in an enterprise zone designated pursuant to section 32-70 and for which an
eligibility certificate has been issued by the Department of Economic and Community
Development, and any manufacturing plant designated by the Commissioner of Economic and Community Development under subsection (a) of section 32-75c as follows:
To the extent of eighty per cent of its valuation for purposes of assessment in each of
the five full assessment years following the assessment year in which the acquisition,
construction, renovation or expansion of the manufacturing facility is completed, except
that a manufacturing facility having a standard industrial classification code of 2833 or
2834 and having at least one thousand full-time employees, as defined in subsection (f) of
section 32-9j, shall be eligible to have the assessment period extended for five additional
years upon approval of the commissioner, in accordance with all applicable regulations,
provided such full-time employees have not been relocated from another facility in the
state operated by the same eligible applicant;
(b) Any service facility, as defined in section 32-9p, acquired, constructed, substantially renovated or expanded on or after July 1, 1996, and for which an eligibility certificate has been issued by the Department of Economic and Community Development, as
follows: (i) In the case of an investment of twenty million dollars or more but not more
than thirty-nine million dollars in the service facility, to the extent of forty per cent of
its valuation for purposes of assessment in each of the five full assessment years following the assessment year in which the acquisition, construction, renovation or expansion
of the service facility is completed; (ii) in the case of an investment of more than thirty-nine million dollars but not more than fifty-nine million dollars in the service facility,
to the extent of fifty per cent of its valuation for purposes of assessment in each of
the five full assessment years following the assessment year in which the acquisition,
construction, renovation or expansion of the service facility is completed; (iii) in the
case of an investment of more than fifty-nine million dollars but not more than seventy-nine million dollars in the service facility, to the extent of sixty per cent of its valuation
for purposes of assessment in each of the five full assessment years following the assessment year in which the acquisition, construction, renovation or expansion of the service
facility is completed; (iv) in the case of an investment of more than seventy-nine million
dollars but not more than ninety million dollars in the service facility, to the extent of
seventy per cent of its valuation for purposes of assessment in each of the five full
assessment years following the assessment year in which the acquisition, construction,
renovation or expansion of the service facility is completed; or (v) in the case of an
investment of more than ninety million dollars in the service facility, to the extent of
eighty per cent of its valuation for purposes of assessment in each of the five full assessment years following the assessment year in which the acquisition, construction, renovation or expansion of the service facility is completed, except that any financial institution,
as defined in section 12-217u, having at least four thousand qualified employees, as
determined in accordance with an agreement pursuant to subdivision (3) of subsection
(n) of section 12-217u, shall be eligible to have the assessment period extended for five
additional years upon approval of the commissioner, in accordance with all applicable
regulations, provided such full-time employees have not been relocated from another
facility in the state operated by the same eligible applicant. In no event shall the definition
of qualified employee be more favorable to the employer than the definition provided
in section 12-217u;
(c) The completion date of a manufacturing facility, manufacturing plant or a service
facility will be determined by the Department of Economic and Community Development taking into account the issuance of occupancy certificates and such other factors
as it deems relevant. In the case of a manufacturing facility, manufacturing plant or a
service facility which consists of a constructed, renovated or expanded portion of an
existing plant, the assessed valuation of the facility or manufacturing plant is the difference between the assessed valuation of the plant prior to its being improved and the
assessed valuation of the plant upon completion of the improvements. In the case of a
manufacturing facility, manufacturing plant or a service facility which consists of an
acquired portion of an existing plant, the assessed valuation of the facility or manufacturing plant is the assessed valuation of the portion acquired. This exemption shall be
applicable during each such assessment year regardless of any change in the ownership
or occupancy of the facility or manufacturing plant. If during any such assessment year,
however, any facility for which an eligibility certificate has been issued ceases to qualify
as a manufacturing facility, manufacturing plant or a service facility, the entitlement
to the exemption allowed by this subdivision shall terminate for the assessment year
following the date on which the qualification ceases, and there shall not be a pro rata
application of the exemption. Any person who desires to claim the exemption provided
in this subdivision shall file annually with the assessor or board of assessors in the
distressed municipality, targeted investment community or enterprise zone designated
pursuant to section 32-70 in which the manufacturing facility or service facility is located, on or before the first day of November, written application claiming such exemption on a form prescribed by the Secretary of the Office of Policy and Management.
Failure to file such application in this manner and form within the time limit prescribed
shall constitute a waiver of the right to such exemption for such assessment year, unless
an extension of time is allowed pursuant to section 12-81k, and upon payment of the
required fee for late filing;
(60) Machinery and equipment in a manufacturing facility in a distressed municipality, targeted investment community or enterprise zone. Machinery and
equipment in a service facility. (a)(1) Machinery and equipment which represents an
addition to the assessment or grand list of the municipality in which this exemption is
claimed and is installed in any manufacturing facility, as defined in section 32-9p, which
facility is or has been constructed, or substantially renovated or expanded on or after
July 1, 1978, in a distressed municipality or targeted investment community or enterprise
zone designated pursuant to section 32-70 and for which an eligibility certificate has been
issued by the Department of Economic and Community Development, concurrently with
and directly attributable to such construction, renovation or expansion, (2) machinery
and equipment which represents an addition to the assessment or grand list of the municipality in which this exemption is claimed and is installed, or machinery and equipment
existing, in any manufacturing facility, as defined in section 32-9p, which facility is or
has been acquired on or after July 1, 1978, in a distressed municipality, targeted investment community or enterprise zone designated pursuant to section 32-70 and for which
an eligibility certificate has been issued by the Department of Economic and Community
Development, and (3) machinery and equipment acquired and installed on or after October 1, 1986, in a manufacturing facility that is or has at one time been certified as eligible
for the exemption under this subparagraph in accordance with section 32-9r, and which
continues to be used for manufacturing purposes, provided such machinery and equipment is installed in conjunction with an expansion program that satisfies the requirements for a manufacturing facility, as defined in section 32-9p, and is contiguous to and
represents an increase in square feet of floor space of not less than fifty per cent of the
floor space in the certified manufacturing facility, as follows: To the extent of eighty
per cent of its valuation for purposes of assessment in each of the five full assessment
years for which the manufacturing facility in which it is installed qualifies for an exemption under subdivision (59) of this section, except that a facility having a code classification 2833 or 2834 in the Standard Industrial Code Classification Manual, United States
Office of Management and Budget, 1987 edition, wherein at least one thousand new
full-time employees, as defined in subsection (f) of section 32-9j, are employed, shall be
eligible to have the assessment period under this subdivision extended for five additional
years upon approval of the commissioner, provided the commissioner approves an extension of the assessment period under subdivision (59) of this section for said facility;
(b) (1) Machinery and equipment which represents an addition to the assessment
or grand list of the municipality in which this exemption is claimed and is installed in
any service facility, as defined in section 32-9p, which facility is or has been constructed,
or substantially renovated or expanded on or after July 1, 1996, and for which an eligibility certificate has been issued by the Department of Economic and Community Development, concurrently with and directly attributable to such construction, renovation or
expansion, (2) machinery and equipment which represents an addition to the assessment
or grand list of the municipality in which this exemption is claimed and is installed, or
machinery and equipment existing, in any service facility, as defined in section 32-9p,
which facility is or has been acquired on or after July 1, 1996, and for which an eligibility
certificate has been issued by the department, and (3) machinery and equipment acquired
and installed on or after July 1, 1996, in a service facility that is or has at one time been
certified as eligible for the exemption under this subparagraph in accordance with section
32-9r and which continues to be used for service purposes, provided such machinery
and equipment is installed in conjunction with an expansion program that satisfies the
requirements for a service facility, as defined in section 32-9p, and is contiguous to and
represents an increase in square feet of floor space of not less than fifty per cent of the
floor space in the certified service facility, as follows: (i) In the case of an investment
of twenty million dollars or more but not more than thirty-nine million dollars in the
service facility, to the extent of forty per cent of its valuation for purposes of assessment
in each of the five full assessment years for which the service facility in which it is
installed qualifies for an exemption under subdivision (59) of this section; (ii) in the
case of an investment of more than thirty-nine million dollars but not more than fifty-nine million dollars in the service facility, to the extent of fifty per cent of its valuation
for purposes of assessment in each of the five full assessment years for which the service
facility in which it is installed qualifies for an exemption under subdivision (59) of this
section; (iii) in the case of an investment of more than fifty-nine million dollars but not
more than seventy-nine million dollars in the service facility, to the extent of sixty per
cent of its valuation for purposes of assessment in each of the five full assessment years
for which the service facility in which it is installed qualifies for an exemption under
subdivision (59) of this section; (iv) in the case of an investment of more than seventy-nine million dollars but not more than ninety million dollars in the service facility, to
the extent of seventy per cent of its valuation for purposes of assessment in each of the
five full assessment years for which the service facility in which it is installed qualifies
for an exemption under subdivision (59) of this section; or (v) in the case of an investment
of more than ninety million dollars in the service facility, to the extent of eighty per
cent of its valuation for purposes of assessment in each of the five full assessment years
for which the service facility in which it is installed qualifies for an exemption under
subdivision (59) of this section, except that any financial institution, as defined in section
12-217u, having at least four thousand qualified employees, as determined in accordance
with an agreement pursuant to subdivision (3) of subsection (n) of section 12-217u,
shall be eligible to have the assessment period extended for five additional years upon
approval of the commissioner, in accordance with all applicable regulations, provided
such full-time employees have not been relocated from another facility in the state operated by the same eligible applicant. In no event shall the definition of qualified employee
be more favorable to the employer than the definition provided in section 12-217u;
(c) This exemption shall terminate for the assessment year next following if the
manufacturing facility or service facility in which such machinery and equipment is
installed no longer qualifies for an exemption under said subdivision (59), and there
shall not be a pro rata application of the exemption of such machinery and equipment in
the assessment year of such termination. Any person who desires to claim the exemption
provided in this subdivision shall file annually with the assessor or board of assessors
in the distressed municipality, targeted investment community or enterprise zone designated pursuant to section 32-70 in which the manufacturing facility or service facility
is located, on or before the first day of November, written application claiming such
exemption on a form prescribed by the Secretary of the Office of Policy and Management. Failure to file such application in this manner and form within the time limit
prescribed shall constitute a waiver of the right to such exemption for such assessment
year, unless an extension of time is allowed pursuant to section 12-81k, and upon payment of the required fee for late filing. This exemption shall not apply to rolling stock;
(61) Vessels used primarily for commercial fishing. Any vessel as defined in
section 15-127 used primarily for purposes of commercial fishing, provided in the tax
year of the owner ending immediately prior to any assessment date with respect to which
application is submitted for the exemption provided in this subdivision not less than
fifty per cent of the adjusted gross income of such owner, as determined for purposes
of the federal income tax, is derived from commercial fishing subject to proof satisfactory to the assessor in the town in which such application is submitted;
(62) Passive solar energy heating or cooling systems and hybrid systems.
(a) Subject to authorization of the exemption by ordinance in any municipality, any
building, the construction of which is commenced on or after April 20, 1977, and before
October 1, 2006, which is equipped with a passive or hybrid solar energy heating or
cooling system, or any building to which such a system is added on or after April 20,
1977, and before October 1, 2006, to the extent of any amount by which the assessed
valuation of such real property equipped with such a system exceeds the valuation at
which such real property would be assessed if built using conventional construction
techniques in lieu of construction related to such a system, as determined by the assessing
officer of the municipality, provided this exemption shall only apply to the first fifteen
assessment years following construction of such building or addition of any such system
to a building. Any portion of a hybrid solar energy heating or cooling system which is
allowed an exemption under subdivision (56) of this section shall not be eligible for
exemption under this subdivision;
(b) As used in this subdivision, (A) "passive solar energy heating or cooling system"
means a system which utilizes the structural elements of a building for the collection
of incident solar energy and its storage and distribution for use in water heating or space
heating or cooling, which building absent such system would require a conventional
energy resource, such as petroleum products, natural gas or electricity, and which system
meets standards established by regulation, in accordance with the provisions of chapter
54, by the Secretary of the Office of Policy and Management, and (B) "hybrid system"
means a solar energy heating or cooling system which consists of both active and passive
elements and which meets the standards established for both;
(c) Any person claiming the exemption provided in this subdivision for any assessment year shall, on or before the first day of November in such assessment year, file
with the assessor or board of assessors in the town in which such real property is located
written application claiming such exemption. Failure to file such application in the
manner and form as provided by such assessor or board within the time limit prescribed
shall constitute a waiver of the right to such exemption for such assessment year. Such
application shall not be required for any assessment year following that for which the
initial application is filed, provided if such passive or hybrid solar energy heating or
cooling system is altered in a manner which would require a building permit, such
alteration shall be deemed a waiver of the right to such exemption until a new application,
applicable with respect to such altered system, is filed and the right to such exemption
is established as required initially;
(63) Solar energy electricity generating systems and cogeneration systems.
(a) Subject to authorization of the exemption by ordinance in any municipality and
to the provisions of subparagraph (b) of this subdivision, any solar energy electricity
generating system which is not eligible for exemption under subdivision (57) of this
section, any cogeneration system, or both, installed on or after July 1, 1981, and before
October 1, 2006. The ordinance shall establish the number of years that a system will
be exempt from taxation, except that it may not provide for an exemption beyond the
first fifteen assessment years following the installation of a system. The ordinance shall
prohibit the exemption from applying to additions to resources recovery facilities operating on October 1, 1994, or to resources recovery facilities constructed on and after
that date and may prohibit the exemption from applying to property acquired by eminent
domain for the purpose of qualifying for the exemption;
(b) As used in this subdivision, (A) "solar energy electricity generating system"
means equipment which is designed, operated and installed as a system which utilizes
solar energy as the energy source for at least seventy-five per cent of the electricity
produced by the system and meets the standards established by regulation, in accordance
with the provisions of chapter 54, by the Secretary of the Office of Policy and Management, and (B) "cogeneration system" means equipment which is designed, operated and
installed as a system which produces, in the same process, electricity and exhaust steam,
waste steam, heat or other resultant thermal energy which is used for space or water
heating or cooling, industrial, commercial, manufacturing or other useful purposes and
which meets standards established by regulation, in accordance with the provisions of
chapter 54, by the Secretary of the Office of Policy and Management;
(c) Any municipality which adopts an ordinance authorizing an exemption provided
by this subdivision may enter into a written agreement with an applicant for the exemption, which may require the applicant to make payments to the municipality in lieu of
taxes. The agreement may vary the amount of the payments in lieu of taxes in each
assessment year of the agreement, provided the payment in any assessment year is not
greater than the taxes which would otherwise be due in the absence of the exemption.
Any agreement negotiated under this subdivision shall be submitted to the legislative
body of the municipality for its approval or rejection;
(d) Any person claiming the exemption provided in this subdivision for any assessment year and whose application has been approved in accordance with subparagraph
(c) of this subdivision shall, on or before the first day of November in such assessment
year, file with the assessor or board of assessors in the town in which the system is
located written application claiming the exemption. Failure to file the application in the
manner and form as provided by such assessor or board within the time limit prescribed
shall constitute a waiver of the right to the exemption for such assessment year. Such
application shall not be required for any assessment year following that for which the
initial application is filed, provided if such solar energy electricity generating system
or cogeneration system is altered in a manner which would require a building permit,
such alteration shall be deemed a waiver of the right to such exemption until a new
application, applicable with respect to such altered system, is filed and the right to such
exemption is established as required initially;
(64) Vessels. In the assessment year commencing October 1, 1981, and each assessment year thereafter, any vessel as defined in section 15-127;
(65) Vanpool vehicles. Any vanpool vehicle as defined in section 14-1;
(66) Motor vehicles leased to state agencies. Motor vehicles leased to an agency
of this state on or after June 4, 1982;
(67) Beach property belonging to or held in trust for cities. Except as otherwise
provided by law, beach property belonging to, or held in trust for, a city within the
territorial limits of, but not coterminous with, a town, which property is within the
territorial limits of such city and is used for any public purposes of such city;
(68) Livestock totally exempt except that exemption for horses and ponies limited to one thousand dollars in value unless used in farming. Any livestock owned
and kept in this state, except that any horse or pony shall be exempt from local property
tax up to the assessed value of one thousand dollars, with such exempt value applicable
in the case of each such horse or pony, provided any horse or pony used in farming, in
the manner required in section 12-91, shall be totally exempt from local property tax
as provided in said section 12-91;
(69) Property of Metropolitan Transportation Authority. Property belonging
to the Metropolitan Transportation Authority or any of its subsidiaries, provided such
property is used for the operation, maintenance, repair or improvement of the New
Haven commuter railroad service or the facilities of such service;
(70) Machinery and equipment acquired as part of a technological upgrading
of a manufacturing process. (A) New machinery and equipment used directly in the
manufacturing of goods or products and acquired through purchase by any business
organization or any affiliate of such business organization as part of a technological
upgrading of the manufacturing process at a location in a distressed municipality, targeted investment community, as defined in section 32-222, or enterprise zone designated
pursuant to section 32-70, and for which an eligibility certificate has been issued by the
Department of Economic and Community Development, which business organization
(i) is engaged in the manufacturing, processing or assembling of raw materials, parts
or manufactured products, (ii) has been in continuous operation in the state for a period
not less than five years prior to claiming the exemption provided in this subdivision,
(iii) had gross receipts in an amount less than twenty million dollars in the year prior
to claiming the exemption provided in this subdivision, including receipts of any affiliates of the business organization, and (iv) has incurred costs in acquiring such machinery
and equipment not less than the greater of (I) two hundred thousand dollars, or (II) two
hundred per cent of the business organization's and affiliate's average expenditure for
the acquisition of machinery and equipment used directly in the manufacturing of goods
or products at the location in the distressed municipality, targeted investment community
or enterprise zone designated pursuant to section 32-70 during the three years prior to
claiming the exemption provided in this subdivision, as follows: To the extent of fifty
per cent of its valuation for purposes of assessment in each of the five full assessment
years following the assessment year in which such machinery and equipment is acquired;
(B) Any person who desires to claim the exemption provided in this subdivision
shall file annually with the assessor or board of assessors in the distressed municipality,
targeted investment community or enterprise zone designated pursuant to section 32-70 in which the business organization is located, on or before the first day of November,
written application claiming such exemption on a form prescribed by the Secretary of
the Office of Policy and Management. Failure to file such application in this manner
and form within the time limit prescribed shall constitute a waiver of the right to such
exemption for such assessment year, unless an extension of time is allowed pursuant to
section 12-81k, and upon payment of the required fee for late filing. No person shall be
eligible to receive the exemption provided in this subdivision if such exemption is sought
for machinery and equipment located in a manufacturing facility, as defined in subsection (d) of section 32-9p, currently receiving assistance under subdivisions (59) and
(60) of this section, and no person shall receive such exemption for eligible machinery
or equipment at each location in a distressed municipality, targeted investment community or enterprise zone designated pursuant to section 32-70 more than once in any
continuous five-year period;
(C) The state and the municipality and district shall hold a security interest, as defined in subdivision (35) of subsection (b) of section 42a-1-201, in any machinery or
equipment which is exempt from taxation pursuant to this subdivision, in an amount
equal to the tax revenue reimbursed or lost, as the case may be, which shall be subordinate
to any purchase money security interest, as defined in section 42a-9-103a. Such security
interest shall be enforceable against the taxpayer for a period of five years after the last
assessment year in which such exemption was received in any case in which the business
organization ceases all business operations or moves its business operations entirely out
of this state. Any assessor who has granted an exemption under this subdivision shall
provide written notification to the secretary of the cessation of such operations or the
move of such operations entirely out of this state. Such notification may be made at any
time after the October first of the last assessment year in which such exemption is granted
and before the September thirtieth that is five years after the conclusion of said assessment year. Upon receiving such notification and complying with the provisions of section 12-35a, the state shall have a lien upon the machinery or equipment situated in
this state and owned by the person that ceased all business operations or moved such
operations entirely out of this state. Notwithstanding the provisions of section 12-35a,
the total amount of the reimbursement made by the state for the property tax exemptions
granted to the person under the provisions of this subdivision, shall be deemed to be the
amount of the tax which such person failed to pay. Notwithstanding said section 12-35a, the information required to be included in the notice of lien for said tax shall be as
follows: (i) The owner of the property upon which the lien is claimed, (ii) the business
address or residence address of such owner, (iii) the specific property claimed to be
subject to such lien, (iv) the location of such property at the time it was last made tax-exempt pursuant to this subdivision, (v) the total amount of the reimbursement made
by the state for the property tax exemptions granted to such owner under the provisions
of this subdivision, and (vi) the tax period or periods for which such lien is claimed. If
more than one agency of the state perfects such a notice of lien on the same day, the
priority of such liens shall be determined by the time of day such liens were perfected,
and if perfected at the same time, the lien for the highest amount shall have priority. In
addition to the other remedies provided in this subdivision, the Attorney General, upon
request of the secretary, may bring a civil action in a court of competent jurisdiction to
recover the amount of tax revenue reimbursed by the state from any person who received
an exemption under this subdivision;
(71) Motor vehicles owned by American Indians. Any motor vehicle owned by
a member of an indigenous Indian tribe or spouse and garaged on the reservation of
the tribe;
(72) Machinery and equipment in manufacturing facilities, including biotechnology and recycling industries, assessed prior to October 1, 2011. (A) Effective
for assessment years commencing on or after October 1, 2002, but prior to assessment
years commencing on or after October 1, 2011, new machinery and equipment, as defined in this subdivision, acquired after October 1, 1990, and prior to October 1, 2011,
and newly-acquired machinery and equipment, as defined in this subdivision, acquired
on or after July 1, 1992, and prior to October 1, 2011, by the person claiming exemption
under this subdivision, provided this exemption shall only be applicable in the five full
assessment years following the assessment year in which such machinery or equipment
is acquired, subject to the provisions of subparagraph (B) of this subdivision. Machinery
and equipment acquired on or after July 1, 1996, and prior to October 1, 2011, and used
in connection with biotechnology shall qualify for the exemption under this subdivision.
Machinery and equipment acquired on or after July 1, 2006, and used in connection
with recycling shall qualify for the exemption under this subdivision. For the purposes
of this subdivision: (i) "Machinery" and "equipment" means tangible personal property
which is installed in a manufacturing facility and claimed on the owner's federal income
tax return as either five-year property or seven-year property, as those terms are defined
in Section 168(e) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and the
predominant use of which is for manufacturing, processing or fabricating; for research
and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing; 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; for measuring or testing
or for metal finishing; or used in the production of motion pictures, video and sound
recordings. "Machinery" means the basic machine itself, including all of its component
parts and contrivances such as belts, pulleys, shafts, moving parts, operating structures
and all equipment or devices used or required to control, regulate or operate the machinery, including, without limitation, computers and data processing equipment, together
with all replacement and repair parts therefor, whether purchased separately or in conjunction with a complete machine, and regardless of whether the machine or component
parts thereof are assembled by the taxpayer or another party. "Equipment" means any
device separate from machinery but essential to a manufacturing, processing or fabricating process. (ii) "Manufacturing facility" means that portion of a plant, building or
other real property improvement used for manufacturing, processing or fabricating, for
research and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing, 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, for measuring
or testing or for metal finishing. (iii) "Manufacturing" means the activity of converting
or conditioning tangible personal property by changing the form, composition, quality
or character of the property for ultimate sale at retail or use in the manufacturing of a
product to be ultimately sold at retail. Changing the quality of property shall include
any substantial overhaul of the property that results in a significantly greater service life
than such property would have had in the absence of such overhaul or with significantly
greater functionality within the original service life of the property, beyond merely
restoring the original functionality for the balance of the original service life. (iv) "Fabricating" means to make, build, create, produce or assemble components or tangible personal property work in a new or different manner, but does not include the presorting,
sorting, coding, folding, stuffing or delivery of direct or indirect mail distribution services. (v) "Processing" means the physical application of the materials and labor in a
manufacturing process necessary to modify or change the characteristics of tangible
personal property. (vi) "Measuring or testing" includes both nondestructive and destructive measuring or testing, and the alignment and calibration of machinery, equipment
and tools, in the furtherance of the manufacturing, processing or fabricating of tangible
personal property. (vii) "Biotechnology" means the application of technologies, including recombinant DNA techniques, biochemistry, molecular and cellular biology, genetics and genetic engineering, biological cell fusion techniques, and new bioprocesses,
using living organisms, or parts of organisms, to produce or modify products, to improve
plants or animals, to develop microorganisms for specific uses, to identify targets for
small molecule pharmaceutical development, or to transform biological systems into
useful processes and products. (viii) "Recycling" means the processing of solid waste
to reclaim material, as defined in section 22a-260;
(B) Any person who on October first in any year holds title to machinery and equipment for which such person desires to claim the exemption provided in this subdivision
shall file with the assessor or board of assessors in the municipality in which the machinery or equipment is located, on or before the first day of November in such year, a
list of such machinery or equipment together with written application claiming such
exemption on a form prescribed by the Secretary of the Office of Policy and Management. Such application shall include the taxpayer identification number assigned to the
claimant by the Commissioner of Revenue Services and the federal employer identification number assigned to the claimant by the Secretary of the Treasury. If title to such
equipment is held by a person other than the person claiming the exemption, the claimant
shall include on such person's application information as to the portion of the total
acquisition cost incurred by such person, and on or before the first day of November in
such year, the person holding title to such machinery and equipment shall file a list of
such machinery with the assessor of the municipality in which the manufacturing facility
of the claimant is located. Such person shall include on the list information as to the
portion of the total acquisition cost incurred by such person. Commercial or financial
information in any application or list filed under this section shall not be open for public
inspection, provided such information is given in confidence and is not available to the
public from any other source. The provisions of this subdivision regarding the filing of
lists and information shall not supersede the requirements to file tax lists under sections
12-41, 12-42 and 12-57a. In substantiation of such claim, the claimant and the person
holding title to machinery and equipment for which exemption is claimed shall present
to the assessor or board of assessors such supporting documentation as said secretary
may require, including, but not limited to, invoices, bills of sale, contracts for lease and
bills of lading and shall, upon request, present to the secretary or the secretary's designee
a copy of each applicable federal income tax return and accompanying schedules. In lieu
of submitting each applicable federal income tax return and accompanying schedules, a
claimant and person holding title to machinery and equipment for which an exemption
is claimed may, upon approval of said secretary, submit copies of applicable schedules
accompanied by a sworn affidavit stating that such schedules were filed as part of such
claimant's or person's federal income tax return. Failure to file such application in this
manner and form within the time limit prescribed shall constitute a waiver of the right
to such exemption for such assessment year, unless an extension of time is allowed
pursuant to section 12-81k. If title to exempt machinery is conveyed subsequent to
October first in any assessment year, entitlement to such exemption shall terminate for
the next assessment year and there shall be no pro rata application of the exemption
unless such machinery or equipment continues to be leased by the manufacturer who
claimed and was approved for the exemption in the previous assessment year. Machinery
or equipment shall not be eligible for exemption upon transfer from a seller to a related
business or from a lessor to a lessee except to the extent it would have been eligible
for exemption by the seller or the lessor, as the case may be. For the purposes of this
subdivision, "related business" means: (i) A corporation, limited liability company,
partnership, association or trust controlled by the taxpayer; (ii) an individual, corporation, limited liability company, partnership, association or trust that is in control of the
taxpayer; (iii) a corporation, limited liability company, partnership, association or trust
controlled by an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer; or (iv) a member of the same controlled
group as the taxpayer. For purposes of this subdivision, "control", with respect to a
corporation, means ownership, directly or indirectly, of stock possessing fifty per cent
or more of the total combined voting power of all classes of the stock of such corporation
entitled to vote. "Control", with respect to a trust, means ownership, directly or indirectly, of fifty per cent or more of the beneficial interest in the principal or income of
such trust. The ownership of stock in a corporation, of a capital or profits interest in a
partnership or association or of a beneficial interest in a trust shall be determined in
accordance with the rules for constructive ownership of stock provided in Section 267(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, other than paragraph (3) of
said Section 267(c);
(C) Any person claiming the exemption provided under this subdivision for machinery or equipment shall not be eligible to claim the exemption provided under subdivision
(60) of this section or subdivision (70) of this section for the same machinery or equipment. The state and the municipality and district shall hold a security interest, as defined
in subdivision (35) of subsection (b) of section 42a-1-201, in any machinery or equipment which is exempt from taxation pursuant to this subdivision, in an amount equal
to the tax revenue reimbursed or lost, as the case may be, which shall be subordinate to
any purchase money security interest, as defined in section 42a-9-103a. Such security
interest shall be enforceable against the claimant for a period of five years after the last
assessment year in which such exemption was received in any case in which such person
ceases all manufacturing or biotechnology operations or moves such manufacturing or
biotechnology operations entirely out of this state. Any assessor who has granted an
exemption under this subdivision shall provide written notification to the secretary of
the cessation of such operations or the move of such operations entirely out of this state.
Such notification may be made at any time after the October first of the last assessment
year in which such exemption is granted and before the September thirtieth that is five
years after the conclusion of said assessment year. Upon receiving such notification and
complying with the provisions of section 12-35a, the state shall have a lien upon the
machinery or equipment situated in this state and owned by the person that ceased all
business operations or moved such operations entirely out of this state. Notwithstanding
the provisions of section 12-35a, the total amount of the reimbursement made by the
state for the property tax exemptions granted to the person under the provisions of this
subdivision, shall be deemed to be the amount of the tax which such person failed to
pay. Notwithstanding said section 12-35a, the information required to be included in
the notice of lien for such tax shall be as follows: (i) The owner of the property upon
which the lien is claimed, (ii) the business address or residence address of such owner,
(iii) the specific property claimed to be subject to such lien, (iv) the location of such
property at the time it was last made tax-exempt pursuant to this subdivision, (v) the
total amount of the reimbursement made by the state for the property tax exemptions
granted to such owner under the provisions of this subdivision, and (vi) the tax period
or periods for which such lien is claimed. If more than one agency of the state perfects
such a notice of lien on the same day, the priority of such liens shall be determined by
the time of day such liens were perfected, and if perfected at the same time, the lien for
the highest amount shall have priority. In addition to the other remedies provided in this
subdivision, the Attorney General, upon request of the secretary, may bring a civil action
in a court of competent jurisdiction to recover the amount of tax revenue reimbursed
by the state from any person who received an exemption under this subdivision. The
following shall not be eligible for the exemption provided under this subdivision: (I) A
public service company, as defined in section 16-1; and (II) any provider, directly or
indirectly, of electricity, oil, water or gas;
(D) A claim for property tax exemption under this subdivision may be denied by
the assessor or board of assessors of a town, consolidated town and city or consolidated
town and borough, with the consent of the chief executive officer thereof, if the claimant
is delinquent in a property tax payment to such town, consolidated town and city or
consolidated town and borough, pursuant to section 12-146, for property owned by such
claimant. Before any such claim is denied, the assessor or board of assessors shall send
written notice to the claimant, stating that the claimant may pay the amount of such
delinquent tax or enter into an agreement with such town, consolidated town and city
or consolidated town and borough for the payment thereof, by the date set forth in such
notice, provided, such date shall not be less than thirty days after the date of such notice.
Failure on the part of the claimant to pay the amount of the delinquent tax or enter into
an agreement to pay the amount thereof by said date shall result in a disallowance of
the exemption being claimed;
(E) The secretary, in the secretary's discretion, may deny any claim for exemption
under the provisions of this subdivision for new machinery and equipment by a claimant
who is delinquent in the payment of corporation business tax imposed under chapter
208, as reported on the list provided by the Commissioner of Revenue Services pursuant
to subsection (b) of section 12-7a and who qualified for exemption under this subdivision
in the preceding year. On or before September first annually, commencing September
1, 1998, the secretary shall send a written notice to any claimant identified on said list
and to the assessor of the town in which the property is subject to taxation, stating that
the property tax exemption allowed by this subdivision for the assessment date following
the date on which such notice is sent, shall be denied by the assessor of the town in
which the property of the taxpayer is subject to taxation unless the taxpayer provides
written documentation from the Department of Revenue Services that the delinquency
has been cleared. Such written documentation shall substantiate that the delinquency
was cleared on or before the statutory date for the filing of an application for exemption
under this subdivision, provided, if a taxpayer receives an extension of the filing date
pursuant to section 12-81k, the date by which the taxpayer shall be required to clear
such tax delinquency shall be extended for a like period of time. No assessor shall
approve an application for the exemption under this subdivision that is not accompanied
by the written documentation required from a claimant who was sent a notification by
the Secretary of the Office of Policy and Management;
(73) Temporary devices or structures for seasonal production, storage or protection of plants or plant material. Temporary devices or structures used in the seasonal production, storage or protection of plants or plant material, including, but not
limited to, hoop houses, poly houses, high tunnels, overwintering structures and shade
houses;
(74) Certain vehicles used to transport freight for hire. (A)(i) For a period not
to exceed five assessment years following the assessment year in which it is first registered, any new commercial truck, truck tractor, tractor and semitrailer, and vehicle used
in combination therewith, which is used exclusively to transport freight for hire and:
Is either subject to the jurisdiction of the United States Department of Transportation
pursuant to Chapter 135 of Title 49, United States Code, or any successor thereto, or
would otherwise be subject to said jurisdiction except for the fact that the vehicle is
used exclusively in intrastate commerce; has a gross vehicle weight rating in excess of
twenty-six thousand pounds; and prior to August 1, 1996, was not registered in this state
or in any other jurisdiction but was registered in this state on or after said date. (ii) For
a period not to exceed five assessment years following the assessment year in which it
is first registered, any new commercial truck, truck tractor, tractor and semitrailer, and
vehicle used in combination therewith, not eligible under subparagraph (A)(i) of this
subdivision, that has a gross vehicle weight rating in excess of fifty-five thousand pounds
and was not registered in this state or in any other jurisdiction but was registered in this
state on or after August 1, 1999. As used in this subdivision, "gross vehicle weight
rating" shall have the same meaning as in section 14-1;
(B) Any person who on October first in any year holds title to or is the registrant
of a vehicle for which such person intends to claim the exemption provided in this
subdivision shall file with the assessor or board of assessors in the municipality in which
the vehicle is subject to property taxation, on or before the first day of November in
such year, a written application claiming such exemption on a form prescribed by the
Secretary of the Office of Policy and Management. Such person shall include information as to the make, model, year and vehicle identification number of each such vehicle,
and any appurtenances attached thereto, in such application. The person holding title
to or the registrant of such vehicle for which exemption is claimed shall furnish the
assessor or board of assessors with such supporting documentation as said secretary
may require, including, but not limited to, evidence of vehicle use, acquisition cost and
registration. Failure to file such application in this manner and form within the time
limit prescribed shall constitute a waiver of the right to such exemption for such assessment year, unless an extension of time is allowed as provided in section 12-81k. Such
application shall not be required for any assessment year following that for which the
initial application is filed, provided if the vehicle is modified, such modification shall
be deemed a waiver of the right to such exemption until a new application is filed and
the right to such exemption is established as required initially. With respect to any
vehicle for which the exemption under this subdivision has previously been claimed in
a town other than that in which the vehicle is registered on any assessment date, the
person shall not be entitled to such exemption until a new application is filed and the
right to such exemption is established in said town;
(C) With respect to any vehicle which is not registered on the first day of October
in any assessment year and which is registered subsequent to said first day of October
but prior to the first day of August in such assessment year, the value of such vehicle
for property tax exemption purposes shall be a pro rata portion of the value determined
in accordance with subparagraph (D) of this subdivision, to be determined by a ratio,
the numerator of which shall be the number of months from the date of such registration,
including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve. For purposes of this subdivision
the term "assessment year" means the period of twelve full months commencing with
October first each year;
(D) Notwithstanding the provisions of section 12-71d, the assessor or board of assessors shall determine the value for each vehicle with respect to which a claim for
exemption under this subdivision is approved, based on the vehicle's cost of acquisition,
including costs related to the modification of such vehicle, adjusted for depreciation in
accordance with the schedule set forth in section 12-94c;
(75) Certain health care institutions. Any real or personal property which (1) is
owned or leased by an entity considered to be a nonprofit organization for purposes of
Section 501(c)(3) of the Internal Revenue Service of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and
(2) is the location of or located at an institution licensed by the state pursuant to chapter
368v and described in subsection (c) of section 19a-490. This subdivision shall not affect
(1) the taxability in assessment years commencing on or after October 1, 2000, of any
such property that was taxable on the net grand list, as adjusted by the board of assessment
appeals, next preceding June 1, 2000, or (2) any time-limited written agreement in existence on June 1, 2000, with any municipality regarding the taxability of any such
property;
(76) Machinery and equipment assessed commencing on or after October 1,
2011. Effective for assessment years commencing on or after October 1, 2011, new
machinery and equipment or newly-acquired machinery and equipment, including machinery and equipment used in connection with biotechnology. For purposes of this
subdivision, "machinery" and "equipment", and "biotechnology" shall have the same
meaning as in subdivision (72) of this section. Any person claiming the exemption
provided under this subdivision shall not be eligible to claim the exemption provided
under subdivision (60) or (70) of this section for the same machinery and equipment.
(1949 Rev., S. 1761, 1766, 1767, 1773, 1774, 1775; 1949, 1951, June, 1955, S. 1061d; 1951, S. 1056d, 1058d; 1951,
1953, June, 1955, S. 1054d; 1953, S. 1057d; 1953, 1955, S. 1053d; 1955, S. 1052d; 1957, P.A. 166; 388; 453; 572;
September, 1957, P.A. 16, S. 8; 1959, P.A. 152, S. 99; 239, S. 2; 1961, P.A. 235, S. 1; 245; February, 1965, P.A. 461, S.
3; 465, S. 1; 1967, P.A. 57, S. 27; 425, S. 1, 2; 738; 754, S. 19; 1969, P.A. 630, S. 2; 657, S. 2; 758, S. 13; 768, S. 67; 1971,
P.A. 234; 872, S. 31, 144; P.A. 73-435; P.A. 74-123, S. 1, 4; 74-207, S. 1-6; P.A. 75-483, S. 3, 4, 10; 75-500, S. 1, 2; P.A.
76-409, S. 1; P.A. 77-490, S. 1, 2; 77-533, S. 1, 3; 77-614, S. 19, 139, 587, 610; P.A. 78-267, S. 2, 3; 78-296, S. 1-5; 78-303, S. 85, 136; 78-357, S. 8, 16; P.A. 79-82, S. 1, 2; 79-472, S. 1, 2; 79-479; 79-492, S. 2-4; 79-610, S. 3, 47; P.A. 80-406, S. 1; 80-412, S. 1, 2; P.A. 81-333, S. 2, 3; 81-423, S. 18, 25; 81-439, S. 13, 14; P.A. 82-318, S. 2, 3; 82-382, S. 1, 4;
82-449, S. 1, 5; P.A. 83-75, S. 1, 3; 83-485, S. 4-7, 12, 13; 83-568, S. 1, 2; P.A. 84-429, S. 48; 84-533, S. 1-3; P.A. 85-593, S. 1, 2; P.A. 86-153, S. 1, 5; 86-273, S. 1, 2; 86-394, S. 2, 3; P.A. 87-240, S. 2-4; 87-346, S. 1, 2, 4; 87-584, S. 10,
18; P.A. 88-134, S. 1, 3; 88-287, S. 1, 5; 88-342, S. 2, 4; P.A. 89-235, S. 1, 5; 89-368, S. 25, 26, 30; P.A. 90-270, S. 19,
20, 28, 38; P.A. 91-257, S. 1, 2; 91-307, S. 1; P.A. 92-64, S. 1, 3; 92-193, S. 1, 8; P.A. 93-434, S. 5, 6, 20; P.A. 94-157,
S. 1, 2, 4; May Sp. Sess. P.A. 94-6, S. 16, 28; P.A. 95-283, S. 9, 68; P.A. 96-180, S. 18, 19, 166; 96-208, S. 1, 2; 96-222,
S. 34, 41; 96-239, S. 11, 17; 96-252, S. 6, 8; 96-265, S. 1, 5; P.A. 97-193, S. 1, 5; 97-282, S. 4, 5, 6; P.A. 98-28, S. 45,
117; 98-146, S. 2, 5; June Sp. Sess. P.A. 98-1, S. 98, 121; P.A. 99-272, S. 1, 7; 99-280, S. 1, 2; P.A. 00-120, S. 5, 13; 00-169, S. 23, 36; 00-170, S. 27, 28, 42; 00-215, S. 3-9, 11; 00-229, S. 1, 7; June Sp. Sess. P.A. 00-1, S. 26, 46; P.A. 01-132,
S. 156, 157; June Sp. Sess. P.A. 01-6, S. 17, 83, 85; P.A. 02-49, S. 5; 02-143, S. 1, 2; P.A. 03-269, S. 5; 03-270, S. 1; June
30 Sp. Sess. P.A. 03-6, S. 40, 53, 146(e); P.A. 04-72, S. 1, 2; 04-189, S. 1; 04-240, S. 35; May Sp. Sess. P.A. 04-2, S. 76;
P.A. 05-109, S. 43, 44; June Sp. Sess. P.A. 05-1, S. 37, 38; P.A. 06-83, S. 9, 10; 06-186, S. 84.)
*Note: Section 40 of public act 03-6 of the June 30 special session is special in nature and therefore has not been codified
but remains in full force and effect according to its terms.
History: 1959 acts repealed exemptions for county property (county government abolished) and watercraft owned by
nonresidents; 1961 acts added Subsecs. (48) and (49); 1965 acts added Subsecs. (50) and (51); 1967 acts replaced former
provisions of Subsec. (51) with wholly new provisions, amended Subsecs. (19) and (21) to include references to the Vietnam
era, and added Subsecs. (52) and (53); 1969 acts amended Subsec. (50) to delete per cent figures for 1967, 1968 and 1969,
to decrease by ten per cent the figures for 1970, 1971, 1972, 1973, 1974 and 1975 and to add "one hundred per cent in the
year 1976", added Subsec. (54), amended Subsec. (52) to specify structures or equipment acquired "by lease or purchase",
to substitute clean air commission for air pollution control commission and to allow certification of a portion of structures
and equipment acquired, and substituted commissioner of transportation for Connecticut aeronautics commission in Subsec.
(48); 1971 acts deleted reference to (17) in Subsec. (20) and substituted commissioner of environmental protection for
clean air commission in Subsec. (52); P.A. 73-435 amended Subsec. (21) to include exemption for loss of use of one arm
or one leg because of service-related injury; P.A. 74-123 added Subsec. (55); P.A. 74-207 amended Subsecs. (20) to (25)
to include both widows and widowers; P.A. 75-483 simplified reference to Vietnam era in Subsecs. (19) and (21); P.A.
75-500 excluded subsidized housing for low and moderate income persons or families from consideration as charitable
purpose in Subsec. (7); P.A. 76-409 added Subsec. (56); P.A. 77-490 clarified Subsec. (56)(a) by deleting reference to
"addition to a building" and inserting "building to which a solar heating or cooling system is added...", deleted reference
to windmills and water wheels in (b), and added Subsec. (57); P.A. 77-533 added Subsec. (58); P.A. 77-614 and P.A. 78-303 substituted secretary of the office of policy and management for commissioner of planning and energy policy and,
effective January 1, 1979 substituted commissioner of revenue services for tax commissioner; P.A. 78-267 removed requirement that veteran have served in time of war and listed eligible branches of service in Subsec. (21); P.A. 78-296 removed
"Connecticut" in Subsecs. (7), (13), (18) and (49) thus making out-of-state organizations eligible, effective May 31, 1978,
and applicable to assessment list in any town for assessment date next following May 31, 1978, and each assessment date
thereafter; P.A. 78-357 added Subsecs. (59) and (60); P.A. 79-82 added Subsec. (61), effective May 3, 1979, and applicable
to assessment list in any town for 1979 and any assessment list thereafter; P.A. 79-472 included in Subsec. (19) state
residents who served in forces of Czechoslovakia or Poland in WWII and included parents of more than one serviceman
or woman under certain conditions in Subsec. (25); P.A. 79-479 added Subsec. (62); P.A. 79-492 amended Subsecs.
(59) and (60) to detail exemptions further; P.A. 79-610 substituted secretary of the office of policy and management for
commissioner of revenue services, effective July 1, 1980; P.A. 80-406 replaced "October 1, 1980" with "April 20, 1977"
in Subsec. (61); P.A. 80-412 amended Subsec. (55) to replace requirements for federal old-age, survivors and disability
insurance with requirements for social security or other permanent total disability payments comparable with social security,
effective June 6, 1980, and applicable in any town to the assessment year commencing October 1, 1980, and each assessment
year thereafter; P.A. 81-333 amended Subsec. (60) to allow exemption for existing machinery in newly purchased manufacturing facility in distressed municipality: P.A. 81-423 added Subsec. (64) providing exemption for vessels, effective July
1, 1981, and applicable in any municipality to the assessment year commencing October 1, 1981, and thereafter; P.A. 81-439 added Subsec. (63), authorizing municipalities to adopt ordinance exempting from property tax solar energy electricity
generating systems not eligible for exemption under subsection (57), cogeneration systems or both, effective July 1, 1981;
P.A. 82-318 amended Subdiv. (21) to allow municipalities to provide total exemption for the residence of a veteran with
respect to which such veteran has received assistance for specially adapted housing under title 38 of United States Code,
effective June 9, 1982 and applicable to assessment years in municipalities commencing October 1, 1982, and thereafter;
P.A. 82-382 added Subdiv. (66) re motor vehicles leased to state agencies; P.A. 82-449 added Subdiv. (65) re exemption
for certain vanpool vehicles, effective July 1, 1982 and applicable to assessment year commencing October 1, 1982, and
each assessment year thereafter; P.A. 83-75 amended Subdiv. (19) to allow exemption for service during period beginning
June 27, 1950, and ending January 31, 1955, in lieu of the period "between June 27, 1950 and October 27, 1953" as
previously provided, effective May 10, 1983, and applicable in any town to the assessment year commencing October 1,
1983, and each assessment year thereafter; P.A. 83-485 amended Subdiv. (14) by adding thereto exemption with respect
to real property and equipment owned by any religious organization and exclusively used as a thrift shop, the proceeds of
which are used for charitable purposes and amended Subdivs. (51), (52) and (53) by the addition of Subpara. (b) to each
of said subdivisions, which subparagraph in Subdivs. (51) and (52) concerns requirements related to certification of the
exempt property by the commissioner of environmental protection and in Subdiv. (53) concerns time requirements applicable to claims for the exemption and the result of failure to file such application as prescribed; P.A. 83-485 amended Subdivs.
(56) and (57) by providing in Subpara. (c) of each of said subdivisions that application for exemption shall not be required
for any assessment year following that for which the initial application is filed unless the exempt property is altered in any
manner and amended Subpara. (d) of Subdivs. (62) and (63) to provide that application for exemption shall not be required
for any assessment year following that for which the initial application is filed unless the exempt property is altered in any
manner, effective June 30, 1983, and applicable in any town to the assessment year commencing October 1, 1983, and
each assessment year thereafter; P.A. 83-568 amended Subdivs. (59) and (60) to provide that the exemptions in those
Subdivs. terminate for the assessment year following the date that the facility no longer qualifies for the exemption; P.A.
84-429 made technical changes in Subdiv. (65) for statutory consistency; P.A. 84-533 amended Subdivs. (40) and (41) to
remove the fifty dollar specific exemption for swine in Subdiv. (41) and include it with sheep and goats in an exemption
in Subdiv. (40) which was increased from two hundred to five hundred dollars and to insert in Subdiv. (41) an exemption
for dairy and beef cattle and oxen and added Subdiv. (67) re exemption of city beach property, effective June 4, 1984, and
applicable to the assessment year commencing October 1, 1984, and each assessment year thereafter; P.A. 85-593 amended
Subdiv. (55) by adding Subpara. (3), clarifying that a person who has attained age sixty-five or over and because of payments
received as retirement benefits, is no longer eligible to receive benefits under the disability benefit provisions of Social
Security or any federal, state or local government retirement or disability plan, in accordance with which such person
would be eligible under such disability benefit provisions except for having attained age sixty-five or over, shall be eligible
for the exemption provided under said Subdiv. (55), effective July 8, 1985, and applicable in any municipality to the
assessment year commencing October 1, 1985, and each assessment year thereafter; P.A. 86-153 amended Subdivs. (59)
and (60) by clarifying filing requirements for the exemption under each of said subdivisions by inserting the provision that
any person claiming the exemption shall file "annually" with the assessor "on or before the first day of November", effective
April 28, 1986, and applicable in any municipality for purposes of the assessment year commencing October 1, 1986, and
each assessment year thereafter; P.A. 86-273 amended Subparas. (b) and (c) of Subdiv. (21) to provide for reinstatement
of exemption of a surviving spouse after the termination of a subsequent marriage, effective June 4, 1986, and applicable
for the assessment year of any municipality commencing October 1, 1986, and each assessment year thereafter; P.A. 86-394 amended Subdiv. (19) to eliminate reference to state residents who served in forces of Czechoslovakia or Poland in
World War II and included residents who served in forces of any government signatory to United Nations Declaration of
January 1, 1942, effective June 9, 1986, and applicable in any municipality to the assessment year commencing October
1, 1987, and each assessment year thereafter; P.A. 87-240 amended Subdiv. (59) by adding reference to the extension of
time that may be allowed for filing the application for exemption as required under said Subdiv. (59), and amended Subdiv.
(60) by (1) adding provisions allowing exemption for machinery and equipment acquired and installed on or after October
1, 1986, in a manufacturing facility eligible for exemption under Subdiv. (59), when such machinery and equipment is
installed in conjunction with an expansion of such facility contiguous to and representing an increase of not less than fifty
per cent of the floor space in the certified manufacturing facility and (2) adding reference to the extension of time that may
be allowed for filing the application for exemption as required under said Subdiv. (60), effective June 1, 1987, and applicable
to the assessment year commencing October 1, 1987, and each assessment year thereafter; P.A. 87-346 amended (1) Subdiv.
(40) by allowing complete exemption for sheep, goats and swine in the state, eliminating the maximum amount of exemption
previously applicable to assessed value of such livestock, except when totally exempt as a result of being used in farming,
(2) Subdiv. (41) by allowing complete exemption for dairy and beef cattle and oxen, eliminating the maximum amount of
exemption previously applicable to assessed value of such livestock, except when totally exempt as a result of being used
in farming, and by allowing complete exemption for asses and mules and (3) Subdiv. (43) by allowing complete exemption
for poultry, eliminating the maximum exemption previously applicable to poultry except when used in farming, and added
Subdiv. (68) allowing total exemption for all livestock except that the exemption for horses and ponies shall be limited to
one thousand dollars in assessed value unless used in farming, effective June 10, 1987, and applicable to the assessment
year commencing October 1, 1987, and each assessment year thereafter; P.A. 87-584 amended Subdiv. (54) by deleting
reference to Sec. 12-24c and by incorporating a definition of "wholesale and retail business"; P.A. 88-134 added Subdiv. (69)
exempting certain property belonging to the metropolitan transportation authority, effective May 6, 1988, and applicable to
assessment year commencing October 1, 1988, and thereafter; P.A. 88-287 added Subdiv. (70) re exemption for machinery
and equipment used in manufacturing goods or products and acquired as part of a technological upgrading of the manufacturing process, effective June 6, 1988, and applicable to assessment years of municipalities commencing on or after October
1, 1988; P.A. 88-342 added certain members of the merchant marine to Subdiv. (19), effective June 6, 1988, and applicable
to assessment years commencing on and after October 1, 1988; P.A. 89-235 amended Subdiv. (60) to require in Subparas.
(1) and (2) that machinery and equipment eligible for an exemption represent an addition to the assessment or grand list
of the municipality, and to provide in Subpara. (3) that the manufacturing facility is or has at one time been certified for
an exemption, effective June 16, 1989, and applicable to assessment years commencing on and after October 1, 1989; P.A.
89-368 amended Subdiv. (2) by exempting reservation land held in trust by the state for Indian tribes and added Subdiv.
(71) allowing exemption for motor vehicles owned by member of indigenous Indian tribe or spouse and garaged on the
reservation of the tribe; P.A. 90-270 amended Subdivs. (59) and (60) by expanding exemption to facilities, machinery and
equipment in municipalities located in a targeted investment community or enterprise zone, amended Subdiv. (70) to
expand exemption to new machinery and equipment located in a targeted investment community or enterprise zone and
made technical changes and added Subdiv. (72) re exemption for new machinery and equipment in manufacturing facilities,
effective January 1, 1991, and applicable to assessment years commencing on or after October 1, 1991; P.A. 91-257 added
Subdiv. (73) concerning temporary devices or structures used in the seasonal production, storage or protection of plants
or plant material, effective June 19, 1991, and applicable to assessment years of municipalities commencing on or after
October 1, 1991; P.A. 91-307 amended Subdiv. (10) concerning property belonging to agricultural or horticultural societies
to revise the requirements for exemption thereunder; P.A. 92-64 amended Subsec. (39) to remove the requirement that
produce be grown in the season next preceding the assessment date to qualify for the exemption, effective May 20, 1992,
and applicable to assessment years of municipalities commencing on or after October 1, 1992; P.A. 92-193 amended
Subsec. (72) by (1) adding provisions allowing exemption for "newly-acquired machinery and equipment, as defined
herein, acquired on or after July 1, 1992", (2) substituting "fabricating" for "assembling of raw materials, parts or manufactured products" and inserting "for measuring or testing or for metal finishing" in definitions of "machinery", "equipment"
and "manufacturing facility", (3) adding further definitions of "machinery" and "equipment", (4) repealing definition of
"manufacturer" and (5) adding definition of "manufacturing", "fabricating", "processing" and "measuring or testing",
effective July 1, 1992, and applicable to assessment years of municipalities commencing on and after October 1, 1992;
P.A. 93-434 amended Subpara. (c) of Subdivs. (56) and (57) by deleting obsolete reference to forms prescribed by the
secretary and providing that such forms be approved by the assessor, effective June 30, 1993, and amended Subpara. (a)
of Subdiv. (72) by inserting reference to Subpara. (b) and amended Subpara. (b) of Subdiv. (72) by establishing a procedure
to claim exemption for leased machinery or equipment, effective June 30, 1993, and applicable to assessment years commencing on and after October 1, 1992; P.A. 94-157 (1) amended Subdiv. (56) by extending end date of construction or
addition from 1991 to 2006, adding "active" before "solar energy heating or cooling system", dividing Subpara. (b) into
numbered subparagraphs, adding Subpara. (2) re mechanical means to transfer energy in Subpara. (b), adding reference
to chapter 54 in Subpara. (3) of Subpara. (b) and adding provision re building permit in Subpara. (c), (2) amended Subdiv.
(57) by extending end date of installation from 1991 to 2006, adding reference to chapter 54 in Subpara. (b) and adding
provision re building permit in Subpara. (c), (3) amended Subdiv. (62) by extending end date of construction or addition
from 1991 to 2006, deleting Subpara. (b) re regulations to define and set standards for passive and hybrid solar energy
heating or cooling systems and adding new Subpara. (b) defining "passive solar energy heating or cooling system" and
"hybrid system", requiring application in manner and form as provided by assessor or board rather than on form prescribed
by the office of policy and management in Subpara. (c) and adding provision re building permit in Subpara. (c), and (4)
amended Subdiv. (63) by extending end date of installation from 1991 to 2006, making prohibition of applicability in
Subpara. (a) mandatory rather than permissive, adding provision re resources recovery facilities in Subpara. (a), adding
references to chapter 54 in Subpara. (b), changing "energy which is used for heating, cooling" to "thermal energy which
is used for space or water heating or cooling," in Subpara. (b), requiring application in manner and form as provided by
assessor or board rather than on form prescribed by the office of policy and management in Subpara. (d) and adding
provision re building permit in Subpara. (d), effective October 1, 1994, and applicable to assessment years commencing
on or after that date; May Sp. Sess. P.A. 94-6 amended Subpara. (c) of Subdiv. (72) to exclude public service companies
defined in Sec. 16-1, effective June 21, 1994, and applicable for the assessment year commencing October 1, 1993, and
each assessment year thereafter; P.A. 95-283 amended Subdiv. (72) to extend exemption period from four years to five
years, effective July 6, 1995, and applicable to assessment years of municipalities commencing on or after October 1,
1996; P.A. 96-180 amended Subdivs. (59), (60) and (70) by substituting "Department of Economic and Community
Development" for "department", effective June 3, 1996; P.A. 96-208 amended Subdiv. (72) to require taxpayer identification number and federal employer identification number on application and to add provision allowing denial of exemption
if the claimant is delinquent in a property tax payment, effective June 4, 1996, and applicable to assessment years commencing on or after October 1, 1996; P.A. 96-222 amended Subdiv. (60) to provide that exemption shall not apply to rolling
stock, effective October 1, 1996, and applicable to assessment years commencing on or after said date; P.A. 96-239 amended
Subdivs. (59) and (60) by dividing the Subdivs. into Subparas., adding Subpara. (b) re tax exemption for service facilities
and adding references to "service facility" in Subpara. (c) of both, effective July 1, 1996 (Revisor's note: In Subparas. (b)
of both Subdivs. (59) and (60) "department" was replaced editorially by the Revisors with "Department of Economic and
Community Development" to mirror technical change enacted in P.A. 96-180); P.A. 96-252 amended Subdiv. (a) of Subsec.
(72) by adding provisions re machinery and equipment used in the biotechnology industry, effective July 1, 1996, and
applicable to assessment years of municipalities commencing on or after October 1, 1996; P.A. 96-265 added Subdiv.
(74) re exemption for certain commercial motor vehicles, effective October 1, 1996, and applicable to assessment years
commencing on or after said date; P.A. 97-193 amended Subdiv. (72) to add new Subpara. (E) re denial of exemption if
applicant delinquent in corporation business tax and to make technical and renumbering changes, effective June 24, 1997,
and applicable to income years commencing on or after January 1, 1998; P.A. 97-282 amended Subdiv. (72) to make
assessors instead of the Office of Policy and Management responsible for granting extensions, to provide that machinery
or equipment that is transferred by sale or lease is only eligible for the exemption only to the extent it would be exempt
for the seller or lessor and to make technical changes and amended Subdiv. (74) to require commercial vehicles to be
valued on the basis of their acquisition costs and depreciated in accordance with the schedule in Sec. 12-94c, to provide
for prorating the value of vehicles that appear on the supplemental motor vehicle list, and to make technical changes,
effective June 26, 1997, and applicable to assessment years commencing on or after October 1, 1996 (Revisor's note: In
Subdiv. (72)(A)(vii) the phrase "to development microorganisms" was replaced editorially by the Revisors with "to develop
microorganisms" for grammatical accuracy); P.A. 98-28 amended Subdiv. (57) by replacing solar energy electricity generating systems with Class I renewable energy sources and certain hydropower facilities, by deleting October 1, 2006 sunset
date in Subsec. (a), by deleting Subsec. (b) and by relettering former Subsec. (c) as (b), effective April 29, 1998, and
applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 98-146 amended Subpar.
(a) of Subdiv. (59) by applying exemption to properties designated as manufacturing plants under Sec. 32-75c and authorized
extention of assessment period for manufacturing facilities with a Standard Industrial Classification Code of 2833, effective
July 1, 1998, and applicable to assessment years commencing on or after October 1, 1998; June Sp. Sess. P.A. 98-1 amended
Subdiv. (a) of Subsec. (59) by adding reference to Standard Industrial Classification Code 2834 and making a technical
change, effective July 1, 1998; P.A. 99-272 amended Subdiv. (21) to allow exemption for modification of dwelling house
in Subpara. (C) and to make technical changes, effective June 15, 1999, and applicable to assessment years commencing
on or after October 1, 1998; P.A. 99-280 amended Subdiv. (74) by requiring the five-year assessment period of a new
commercial truck, truck tractor, tractor and semitrailer, and vehicle used in combination therewith, to begin following the
assessment year in which such a vehicle was "first registered" in lieu of "purchased" in Subpara. (A)(i), added Subpara.
(A)(ii) re vehicles not eligible under Subpara. (A)(i) and made technical changes, effective October 1, 2000, and applicable
to assessment years commencing on or after that date; P.A. 00-120 amended Subdiv. (19) to define "veteran", "service in
time of war", and "armed forces" and to make technical changes, effective May 26, 2000, and applicable to assessment
years commencing October 1, 2000; P.A. 00-169 amended Subdiv. (74)(A) by making a technical change; P.A. 00-170
amended Subdivs. (59)(b) and (60)(b) to allow certain financial institutions receiving state assistance to extend the assessment period for five years, effective May 26, 2000; P.A. 00-215 amended Subdivs. (7), (10) and (16) to require that the
assessor provide the statement form under those Subdivs. and to provide that the statement is due on November first
quadrennially, amended Subdivs. (59)(c), (60)(c) and (70) to provide that extensions of deadlines for applications under
those Subdivs. be in accordance with Sec. 12-81k and amended Subdiv. (74)(B) to make a technical change and to modify the
filing requirements for new commercial vehicles, effective June 1, 2000, and applicable to assessment years commencing on
and after October 1, 2000 (Revisor's note: In 2001 the word "if" in the phrase "sworn to by the president, secretary or
treasurer if the society" in Subdiv. (10) was changed editorially by the Revisors to "of" to conform provision with P.A.
91-307, thereby correcting a clerical error first published in the 1993 edition of the general statutes); P.A. 00-229 provided
an exemption for certain health care institutions, effective June 1, 2000, and applicable to assessment years commencing
on or after October 1, 1998 (Revisor's note: P.A. 00-229 was designated editorially by the Revisors as Subdiv. (75) and
the words "... shall be exempt from taxation under chapter 203 of the general statutes," were deleted editorially by the
Revisors since they were no longer needed in the Subdiv. as codified); June Sp. Sess. P.A. 00-1 amended Subdiv. (36) to
replace fishing apparatus "actually used in the main business of" with fishing apparatus "belonging to" and to add proviso
that such apparatus was purchased for use in the main business of such business or company at the time of purchase,
effective June 21, 2000, and applicable to assessment years commencing on or after October 1, 2000; P.A. 01-132 amended
Subdivs. (70) and (72) to replace Sec. 42a-9-107 with Sec. 42a-9-103a as the statutory reference for the definition of
"purchase money security interest" and to make technical changes; June Sp. Sess. P.A. 01-6 amended Subdiv. (60)(a) to
provide for a five-year extension of the assessment period for facilities having code classification 2833 or 2834 in the
Standard Industrial Code Classification Manual and employing at least one thousand new full-time employees and amended
Subdiv. (72)(B) to provide definitions of "related business" and "control" for purposes of subdivision, to add provisions
re determination of stock or interest ownership and to make technical changes for purposes of gender neutrality, effective
July 1, 2001 (Revisor's note: In Subdiv. (75), "This section" was changed editorially by the Revisors to "This subdivision"
for clarity and accuracy); P.A. 02-49 amended Subdiv. (11) to require quadrennial statements be filed with the assessor
rather than the Secretary of the Office of Policy and Management and to make technical changes, effective May 9, 2002;
P.A. 02-143 amended Subdivs. (70) and (72)(C) to add provisions re enforcement of the state's security interest established
unde