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 the guardian's ward or the conservator's conserved person to
the assessors of the town in which such ward or conserved person resides.
(1949 Rev., S. 1722; P.A. 07-116, S. 31.)
History: P.A. 07-116 substituted "the guardian's ward or the conservator's conserved person" for "his ward" and added
"or conserved person" re town in which ward resides.
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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. Nothing in this subsection shall be construed to permit the assessor to post a
plan or drawing of a dwelling unit of a residential property's interior on the Internet or
to otherwise publish such plan or drawing.
(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; P.A. 07-246, S. 8.)
History: P.A. 74-253 replaced obsolete reference to February 1, 1930, as date for commencement of 10-year revaluations
with reference to October 1, 1978, and clarified that first required revaluation after that time be no later than 10 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 new
Subsec. (b) providing that a revaluation of all real estate within 5 years of a revaluation conducted by physical observation,
may be conducted by use of a statistical method of adjustment without viewing the real estate, 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, 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 10% 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 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 5 years following the last preceding revaluation and every 5 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 12 years, instead of 10 years, by physical inspection and by statistical method every 4 years
following the physical revaluation, deleted portion of Subsec. (b) re 5 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 4 years
of the next scheduled physical revaluation, deleted Subsec. (d) re 10-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 Subsec. (a)(1) and (2) 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 4 years after the applicable date provided in
Subsec. (b) instead of performing such revaluation 4 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 10 years
and amended Subsec. (b) to delete former schedule for revaluation and to provide for revaluation every 5 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 5 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; P.A. 07-246 amended Subsec. (c) to provide that nothing in subsection shall be construed to permit
publication or posting on the Internet of a plan or drawing of certain dwelling units.
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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 five business days after such certification, the Comptroller shall draw
his or her order on the Treasurer, who 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; P.A. 07-213, S. 12.)
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 10% 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; P.A. 07-213 amended Subsec. (d) to change "fifteen days" to "five business
days" and make conforming and technical changes, effective July 10, 2007.
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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, as open space land pursuant to section 12-107e, or as maritime heritage land
pursuant to section 12-107g shall be based upon its current use without regard to neighborhood land use of a more intensive nature, provided in no event shall the present true
and actual value of open space land be less than it would be if such open space land
comprised a part of a tract or tracts of land classified as farm land pursuant to section
12-107c. The present true and actual value of all other property shall be deemed by all
assessors and boards of assessment appeals to be the fair market value thereof and not
its value at a forced or auction sale.
(b) (1) For the purposes of this subsection, (A) "electronic data processing equipment" means computers, printers, peripheral computer equipment, bundled software
and any computer-based equipment acting as a computer, as defined in Section 168 of
the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue
code of the United States, as from time to time amended; (B) "leased personal property"
means tangible personal property which is the subject of a written or oral lease or loan
on the assessment date, or any such property which has been so leased or loaned by the
then current owner of such property for three or more of the twelve months preceding
such assessment date; and (C) "original selling price" means the price at which tangible
personal property is most frequently sold in the year that it was manufactured.
(2) Any municipality may, by ordinance, adopt the provisions of this subsection to
be applicable for the assessment year commencing October first of the assessment year
in which a revaluation of all real property required pursuant to section 12-62 is performed
in such municipality, and for each assessment year thereafter. If so adopted, the present
true and actual value of tangible personal property, other than motor vehicles, shall be
determined in accordance with the provisions of this subsection. If such property is
purchased, its true and actual value shall be established in relation to the cost of its
acquisition, including transportation and installation, and shall reflect depreciation in
accordance with the schedules set forth in subdivisions (3) to (6), inclusive, of this
subsection. If such property is developed and produced by the owner of such property
for a purpose other than wholesale or retail sale or lease, its true and actual value shall
be established in relation to its cost of development, production and installation and
shall reflect depreciation in accordance with the schedules provided in subdivisions (3)
to (6), inclusive, of this subsection. The provisions of this subsection shall not apply to
property owned by a public service company, as defined in section 16-1.
(3) The following schedule of depreciation shall be applicable with respect to electronic data processing equipment:
(A) Group I: Computer and peripheral hardware, including, but not limited to, personal computers, workstations, terminals, storage devices, printers, scanners, computer
peripherals and networking equipment:
Following Acquisition |
Of Acquisition Cost Basis |
| First year | Seventy per cent |
| Second year | Forty per cent |
| Third year | Twenty per cent |
| Fourth year and thereafter | 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; P.A. 07-127, S. 2.)
History: 1963 act made special provisions for farm, forest and open space land; P.A. 96-171 replaced "boards of tax
review" with "boards of assessment appeals", effective May 31, 1996; P.A. 99-290 added new Subsec. (b) re optional
depreciation schedules for personal property and designated existing provisions as Subsec. (a), effective June 15, 1999;
P.A. 00-230 made a technical correction in Subsec. (b)(10); 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; P.A. 07-127 added reference to maritime heritage land in Subsec.
(a), effective July 1, 2007.
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Sec. 12-63e. Valuation of property on which a polluted or environmentally
hazardous condition exists. (a) Notwithstanding the provisions of this chapter, and
except as provided in subsection (b) of this section, 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.
(b) If any owner of such property or if any successor in title to such owner who
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 (1) enters into an agreement
with the department to voluntarily remediate such property, (2) files such agreement on
the land records of the town where such property is located, and (3) has developed an
approved remedial action plan for the property, the provisions of subsection (a) of this
section shall not apply. In any such cases, the assessors of a municipality may reduce
the value of any property due to any polluted or environmentally hazardous condition
existing on such property. The assessors of a municipality may also raise the value of
any property after remediation is completed to take into account the removal of such
pollution or environmentally hazardous condition.
(P.A. 90-270, S. 36, 38; P.A. 07-233, S. 11.)
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; P.A. 07-233 designated existing provisions as Subsec. (a), inserted exception re Subsec. (b)
therein and added Subsec. (b) re voluntary remediation, effective July 1, 2007 (Revisor's note: In Subsec. (b), a reference to
"polluted of environmentally hazardous condition" was changed editorially by the Revisors to "polluted or environmentally
hazardous condition", for consistency).
Plaintiff could not prevail in its claim that trial court should have reduced value of subject property because of its
contamination; although statute contains no reference to actual knowledge of contamination as a ground on which to deny
reduction in property value, statute plainly indicates that constructive notice of existence of contamination is sufficient
basis on which to deny reduction in property value, and because actual knowledge is superior to constructive notice and
plaintiff here had actual knowledge of contamination, court would not apply statute rigidly to permit lack of constructive
notice from town land records to trump plaintiff's actual knowledge of contamination when it acquired subject property.
98 CA 556.
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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 person responsible for the collection of taxes for each town, city or borough
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; P.A.
07-254, 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 added Subsec. (a)(2) re
election by other taxpayers subject to tax under Ch. 219, added requirement for sole and exclusive use for telecommunications services, and added new Subsecs. (d) and (e) re requirements for election and 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; P.A. 07-254 amended
Subsec. (b)(2) by replacing "The tax collector of each town" with "The person responsible for the collection of taxes for
each town, city or borough", effective July 11, 2007, and applicable to assessment years of municipalities commencing
on or after October 1, 2006.
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Sec. 12-80b. Apportionment of property for purposes of section 12-80a. (a)(1)
Each taxpayer described in subsection (a) of section 12-80a that owns tangible personal
property used both to render telecommunications service subject to tax under chapter
219 and to render community antenna television service or a certified competitive video
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 or a certified competitive video 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 or a certified
competitive video 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 or a certified competitive video 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.
(d) For purposes of this section, "community antenna television service" shall include service provided by a holder of a certificate of cable franchise authority pursuant
to section 16-331p.
(P.A. 97-137, S. 3, 4; P.A. 07-253, S. 28.)
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; P.A. 07-253 added certified competitive
video service in Subsecs. (a) and (b) and added Subsec. (d) defining "community antenna television service".
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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. The real property shall be eligible
for the exemption regardless of whether it is used by another corporation organized
exclusively for scientific, educational, literary, historical or charitable purposes or for
two or more such purposes. 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 daycare facility,
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, 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, 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, hydropower facilities, solar water or
space heating systems and geothermal energy sources. (a) Any Class I renewable
energy source, as defined in section 16-1, or any hydropower facility described in subdivision (27) of section 16-1, installed for the generation of electricity for private residential use or on a farm, as defined in subsection (q) of section 1-1, provided such installation
occurs on or after October 1, 2007, and further provided such installation is for a single
family dwelling, multifamily dwelling consisting of two to four units or a farm, or any
passive or active solar water or space heating system or geothermal energy resource;
(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 hydropower facility,
Class I renewable energy source, or passive or active solar water or space heating system
or geothermal energy resource 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
hydropower facility, Class I renewable energy source, or passive or active solar water
or space heating system or geothermal energy resource 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 and not otherwise
exempt under this section;
(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 C