Property Tax Statutes

Property Tax Statutes

Foreword

The Office of Policy and Management’s Intergovernmental Policy Division periodically compiles a legislative compendium concerning property assessment and taxation in order to provide a single source of statutory information to governmental officials and taxpayers. This compendium contains applicable sections of the General Statutes of Connecticut (Revised to January 1, 2005).

In addition to statutes governing property assessment and tax collection, tax relief and various payment-in-lieu of tax provisions, the compendium contains laws affecting the duties of the local officials (assessors, members of boards of assessors, tax collectors and members of boards of assessment appeals) who are responsible for administering the property tax at the local level. Statutes that address public records, freedom of information requirements and municipal powers related to taxation are included, as are those that contain definitions used in property assessment statutes.

The Table of Contents lists pertinent section numbers, the title description for each section as it appears in the General Statutes of Connecticut and the page on which it begins. Statutes from Title 12 are those that are the most germane to property assessment and property tax collection and they appear in the section following the Table of Contents. Statutes from other titles follow those from Title 12, in order by title and section. Citations for these other titles are not included, nor are all statutes from these titles.

This legislative compendium is merely a guide: the official source of statutory information is the most recent edition of the General Statutes of Connecticut.

W. David LeVasseur, Undersecretary

Intergovernmental Policy Division

TITLE 12
TAXATION
CHAPTER 201
STATE AND LOCAL REVENUE SERVICES.
DEPARTMENT OF REVENUE SERVICES
Sec. 12-1. / Definitions. / 1
Sec. 12-1c. / Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management. / 1
Sec. 12-1d. / Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management. / 2
Sec. 12-2. / Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes. / 2
Sec. 12-2b. / Duties of Secretary of Office of Policy and Management re municipal assessment. / 4
Sec. 12-2c. / Certification of revaluation companies. / 5
Sec. 12-4. / Proceedings against delinquent tax officers. / 5
Sec. 12-6. / Audit of municipal accounts upon application of state's attorney. / 6
Sec. 12-7. / Reports concerning assessments and collections. / 6
Sec. 12-9. / Local officials to file statements concerning taxes. Penalty. / 6
Sec. 12-15. / Limitations on inspection or disclosure of tax returns or return information available to the commissioner. / 7
Sec. 12-19a. / Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, municipally owned airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation. / 11
Sec. 12-19b. / Valuation of land and buildings for grants under section 12-19a. Revaluation. Appeals. / 14
Sec. 12-19c. / Certification and payment to each town or borough. / 15
Sec. 12-19f. / Allocation of payments in lieu of taxes for Torrington courthouse. / 15
Sec. 12-20a. / Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities. / 16
Sec. 12-20b. / Valuation of property of private colleges and general hospitals for purposes of state grants in lieu of taxes. Reevaluation. Appeals. Connecticut Hospice in Branford. / 17
Sec. 12-20c. / Municipal option to share payments in lieu of taxes with special services district. / 19
Sec. 12-24b. / Inconsistent special acts repealed. / 19
Sec. 12-25. / Confirmation of amount of unpaid taxes. / 19
Sec. 12-27. / Abstract book and lists. / 19
CHAPTER 203
PROPERTY TAX ASSESSMENT
Sec. 12-40. / Notice requiring declaration of personal property. / 20
Sec. 12-40a. / Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management. / 20
Sec. 12-41. / Filing of declaration. / 21
(a) Definition. / 21
(b) Motor vehicles. / 21
(c) Property included. Confidentiality of commercial and financial information. / 22
(d) Penalty. / 22
Sec. 12-42. / Extension for filing declaration. Assessor preparation of declaration when none filed. / 22
Sec. 12-43. / Property of nonresidents. / 23
Sec. 12-44. / Municipalities coterminous with or within towns may impose penalty. / 24
Sec. 12-45. / Return to assessors of personalty in trust. / 24
Sec. 12-46. / Penalty for neglect by trustees, guardians or conservators. / 24
Sec. 12-47. / Listing of estates of insolvent debtors and decedents. / 24
Sec. 12-48. / Tenant for life or years to list property. / 25
Sec. 12-49. / Lists to be verified. / 25
Sec. 12-50. / List may be filed by spouse, attorney or agent. / 26
Sec. 12-51. / List may be filed by holder of encumbrance. / 26
Sec. 12-52. / Assessor not to accept defective list or neglect to return list. Penalty. / 26
Sec. 12-53. / Addition of omitted property. Audits. Penalty. / 26
Sec. 12-53a. / Assessment and taxation of new real estate construction. / 29
Sec. 12-54. / Examination by assessors when declaration not filed. / 30
Sec. 12-55. / Publication of grand list. Changes in valuation. Notice of assessment increase. / 31
Sec. 12-56. / Assessors may take lists and abstract of previous year. / 32
Sec. 12-57. / Certificates of correction. / 32
Sec. 12-57a. / Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee. / 33
Sec. 12-58. / Declaration of property of manufacturers and traders. / 34
Sec. 12-59. / Declaration of corporation property. Stockholders exempt. / 35
Sec. 12-60. / Correction of clerical error in assessment. / 35
Sec. 12-61. / Special assessment forms; approval of secretary. / 36
Sec. 12-62. / Revaluation of real estate. / 36
Sec. 12-62a. / Uniform assessment date and rate. Deferment of increased assessment from revaluation. Discontinuance of plan of deferment. / 42
Sec. 12-62c. / Municipal option to allow gradual increase in assessed values in a year of general revaluation and in a period of not more than three years immediately following. / 44
Sec. 12-62d. / Residential property tax relief for municipalities with certain effective tax rate following revaluation: State program related to revaluations effective in 1987 and 1988; municipal option program commencing in 1989. / 45
(a) Municipal option to adopt program in accordance with subsection (d) commencing October 1, 1989. / 45
(b) Property tax surcharge in municipalities adopting program under subsection (d). / 46
(c) Definition of residential property for purposes of program adopted under subsection (d). / 46
(d) Alternative plans of property tax credit which may be adopted based on amount derived from property tax surcharge. Amount of credit per parcel in year effective remains unchanged for four succeeding years. / 46
(e) Municipality adopting plan under subsection (d) may not adopt plan under section 12-62c. Dedicated fund to be established. / 47
(f) Property tax credits may not be credited to first installment of the tax. / 47
(g) Management study requirement for municipalities adopting a plan under subsection (d). / 47
Sec. 12-62f. / State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation. / 48
(a) Secretary of OPM to establish state-wide program assisting development of mass appraisal systems. / 48
(b) Standards to be developed for certification of computer-assisted mass appraisal system. / 48
(c) Grants-in-aid to municipalities. Determination of amount. / 49
(d) Application for assistance. / 49
(e) State assistance to be monitored. / 49
(f) Computer-assisted mass appraisal systems advisory board. / 49
Sec. 12-62g. / Increase in certain veteran's exemptions upon revaluation. / 50
Sec. 12-62h. / Stay and phase-in of implementation of revaluation. / 50
Sec. 12-62i. / Performance-based revaluation testing standards. / 51
Sec. 12-62k. / Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty. / 52
Sec. 12-62l. / Option to not implement revaluation for 2003, 2004 and 2005 assessment years. / 54
Sec. 12-63. / Rule of valuation. Optional depreciation schedules. / 54
Sec. 12-63a. / Taxation of mobile manufactured homes and mobile manufactured home parks. / 58
Sec. 12-63b. / Valuation of rental income real property. / 59
Sec. 12-63c. / Disclosure of income and expense information of rental property. / 60
Sec. 12-63d. / Change in assessed value of real estate. Relationship to sale price. / 61
Sec. 12-63e. / Valuation of property on which a polluted or environmentally hazardous condition exists. / 61
Sec. 12-63f. / Payment to state of receipts from certain properties subjected to environmental pollution remediation projects. / 61
Sec. 12-64. / Real estate liable to taxation. Easements in air space. Separate assessment of the interest of a lessee. Conditions under which lessee of state-owned property is subject to tax. / 62
Sec. 12-64a. / Reduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building. / 64
Sec. 12-65. / Agreements fixing assessments on multifamily housing. / 65
Sec. 12-65a. / Approval by state referee. / 66
Sec. 12-65b. / Agreements between municipality and owner or lessee of real property or air space fixing the assessment of such property or air space. / 66
Sec. 12-65c. / Deferral of increased assessments due to rehabilitation: Definitions. / 67
Sec. 12-65d. / Designation of rehabilitation area. Criteria for deferral of assessment increase. / 67
Sec. 12-65e. / Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions. / 68
Sec. 12-65f. / Appeal. / 68
Sec. 12-65g. / Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate physically disabled persons. Required provisions. / 69
Sec. 12-65h. / Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility fixing the assessment of personal property in such facility. / 69
Sec. 12-66. / Property of religious, educational or charitable corporations; leasehold interests. / 70
Sec. 12-67. / Taxation of dwelling houses of railroad companies. / 70
Sec. 12-68. / Grantee failing to record deed, grantor taxed. Damages. / 70
Sec. 12-69. / Real estate liable for payment of judgment. / 71
Sec. 12-70. / Obligation of purchaser of real estate assuming payment of taxes. / 71
Sec. 12-71. / Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes. / 71
Sec. 12-71b. / Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due. / 74
Sec. 12-71c. / Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim. / 77
Sec. 12-71d. / Schedule of motor vehicle values. / 78
Sec. 12-73. / Taxation of municipal property used for sewage disposal. / 79
Sec. 12-74. / Municipal airports located in another town. / 79
Sec. 12-75 / Assessment of private water company property. Payments by municipal water companies on certain property. / 79
Sec. 12-76. / Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality. / 79
Sec. 12-76a. / Taxation of land in which state or United States has easement or other right. / 80
Sec. 12-77. / Taxation of water power. / 80
Sec. 12-78. / Taxation of water power and works when power is used in another town. / 81
Sec. 12-79. / Water power used outside the state. / 81
Sec. 12-80. / Property of utility company to be taxed where located. / 81
Sec. 12-80a. / Personal property used in rendering telecommunications services. / 82
Sec. 12-80b. / Apportionment of property for purposes of section 12-80a. / 83
Sec. 12-81. / Exemptions. / 84
(1) Property of the United States. / 84
(2) State property and reservation land. / 84
(3) County property. / 84
(4) Municipal property. / 84
(5) Property held by trustees for public purposes. / 84
(6) Property of volunteer fire companies and property devoted to public use. / 84
(7) Property used for scientific, educational, literary, historical or charitable purposes. Exception. / 84
(8) College property. / 85
(9) Personal property loaned to tax-exempt educational institutions. / 85
(10) Property belonging to agricultural or horticultural societies. / 85
(11) Property held for cemetery use. / 86
(12) Personal property of religious organizations devoted to religious or charitable use. / 86
(13) Houses of religious worship. / 86
(14) Property of religious organizations used for certain purposes. / 86
(15) Houses used by officiating clergymen as dwellings. / 86
(16) Hospitals and sanatoriums. / 86
(17) Blind persons. / 86