Title 12, Title 12: Taxation

Sec. 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81. Whenever any person claiming the exemption from property tax under the provisions of subdivisions (59), (60), (70), (72), (74) and (76) of s…

Sec. 12-81kk. Municipal option to provide exemption for certain veterans. (a) Any municipality, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, may provide that any veteran, as defined in secti…

Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j. Whenever used in sections 12-81f, 12-81g, 12-81i, 12-81j and 12-81jj, “qualifying income” means, with respect to any person making application for exemption…

Sec. 12-81ll. Municipal option to abate property taxes on child care center or group child care home. Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundr…

Sec. 12-81m. Municipal option to abate up to fifty per cent of property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional or tobacco farm or commercial lobstering business operated on maritime heritage land. A municipality may, by vote of its legislative body…

Sec. 12-81mm. Municipal option to abate property taxes on recreational trails. (a) For the purposes of this section, (1) “nonprofit land conservation organization” means a nonprofit land conservation organization that is tax exempt under Section 501(c)(3) of the Internal Revenue …

Sec. 12-81n. Municipal option to provide additional exemption for businesses offering child care services to residents. Any municipality, upon approval by its legislative body, may provide an exemption from property tax of property subject to taxation under chapter 208 of a busin…

Sec. 12-81nn. Municipal option to provide exemption for workforce housing development projects. The legislative body of any municipality or, in a municipality where the legislative body is a town meeting, the board of selectmen may, by ordinance, exempt from real property tax any…

Sec. 12-81o. Municipal option to abate property taxes on certain food manufacturing plants. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any …

Sec. 12-81oo. Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings. Any municipality may, upon approval by its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, pro…

Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year or …

Sec. 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate for a period of up to t…

Sec. 12-81r. Municipal option to abate or forgive taxes or fix assessment on contaminated real property. (a) Any municipality may (1) enter into an agreement with the owner or prospective owner of any real property to abate the property tax due as of the date of the agreement for…

Sec. 12-81s. Municipal option to exempt commercial fishing apparatus. Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishin…

Sec. 12-81t. Municipal option to abate property taxes on information technology personal property. Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred …

Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments. Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one…

Sec. 12-81v. Municipal option to abate taxes on property of electric cooperatives. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year …

Sec. 12-81w. Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel. The legislative body of any municipality may establish, by ordinance, a program to provide property tax relief for a nonsalar…

Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician. The legislative body of any municipality may establish, by ordinance, a program to abate all or a portion of the property taxes due with respect to rea…

Sec. 12-81y. Municipal option to abate property taxes on school buses. Any municipality, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, may abate up to one hundred per cent of the property tax…

Sec. 12-81z. Municipal option to abate taxes on property of nonstock corporation providing citizenship classes. Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to…

Sec. 12-82. Exemptions of veterans of allied services of First World War. Any person who is a citizen of the United States, was in the military or naval service of a government allied or associated with that of the United States during the First World War, was a resident of the U…

Secs. 12-83 and 12-84. Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions. Sections 12-83 and 12-84 are repealed, effective May 26, 2000. (1949 Rev., S. 1772; June, 1955, S. 1062d; P.A. 00-120, S. 12, 13.)

Sec. 12-85. Veterans' exemptions, residence and record ownership requirements. The words “any resident of this state”, when used in any section of the general statutes as applied to the eligibility of veterans or their relatives for tax exemption, mean a resident on the date of a…

Sec. 12-86. Termination date of Second World War. The Second World War, for the purpose of property tax exemptions granted under subdivision (19) of section 12-81, shall be deemed to have been terminated as of twelve o'clock midnight, December 31, 1947. No exemptions shall be gra…

Sec. 12-87. Additional report. Property, when taxable. During any year for which a report is not required by subdivisions (7), (10) and (11) of section 12-81, a report shall be filed during the time prescribed by law for the filing of assessment lists next succeeding the acquirin…

Sec. 12-87a. Quadrennial property tax exemption statements; extension of time to file. Whenever any organization claiming exemption from property tax under the provisions of subdivision (7), (10), (11) or (16) of section 12-81 has not filed within the time prescribed, a quadrenni…

Sec. 12-88. When property otherwise taxable may be completely or partially exempted. Real property belonging to, or held in trust for, any organization mentioned in subdivision (7), (10), (11), (13), (14), (15), (16) or (18) of section 12-81, which real property is so held for on…

Sec. 12-88a. Application of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency. (a) As used in this section, “quasi-public agency” has the meaning as provided in subdivision (1) of section 1-120. (b) Notwi…

Sec. 12-89. Assessors or boards of assessors to determine exemptions. (a) The assessor or board of assessors of each town, consolidated town and city or consolidated town and borough shall inspect the statements and applications filed pursuant to sections 12-81 and 12-87 and dete…

Sec. 12-89a. Certain organizations may be required by assessor to submit evidence of exemption from federal income tax. Any organization claiming exemption from property tax in any municipality in which real or personal property belonging to such organization is situated, which e…

Sec. 12-90. Limitation on number of exemptions allowed. (a) No individual entitled to exemption under two or more of subdivisions (19), (20), (22), (23), (25), (26) and (28) of section 12-81 and under section 12-82 shall receive more than one exemption. (b) Notwithstanding the pr…

Sec. 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemptions for farm machinery and farm buildings or buildings used for housing for seasonal employees. (a) All farm machinery, except motor vehicles, as defined in section 14-1, to the assessed value …

Sec. 12-92. Proofs to be filed by blind. No individual shall receive any exemption to which he is entitled by subdivision (17) of section 12-81 until he or his authorized agent or attorney has given proof satisfactory to the board of assessors that he is blind. No such blind pers…

Sec. 12-93. Veterans' exemptions; proof of claim. Any person who claims an exemption from taxation under the provisions of section 12-81 or 12-82 by reason of service in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States shall give notice to …

Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles. (a) Any person entitled to an exemption from property tax in accordance with any provision of subdivisions (19) to (26), inclusive, of section 12…

Sec. 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions. The exemptions granted in sections 12-81 and 12-82 to soldiers, sailors, marines and members of the Coast Guard, Air Force and Space Force, and th…

Sec. 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons. On or before July first, annually, the assessor of each municipality shall certify to the Secretary of the Office of Policy and Management, on a form furnished by said secretary, the amount of …

Secs. 12-94b and 12-94c. State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment; applicable until July 1, 2013. Depreciation schedule for revenue loss for certain machinery and equipment to be reimbursed by the state. Sections 12-94…

Sec. 12-94d. Payment in lieu of tax revenue from electric generation facilities. (a) As used in this section: (1) “Municipality” means each town, city, borough, consolidated town and city and consolidated town and borough and each district, as defined in section 7-324; and (2) “N…

Sec. 12-94e. Municipal option to grant certain previously waived exemptions. Whenever any person claiming the exemption from property tax under the provisions of subdivision (59), (60), (70), (72), (74) or (76) of section 12-81 has failed to file a claim with the assessor or boar…

Secs. 12-94f and 12-94g. Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013. Sections 12-94f and 12-94g are repealed, effective July 1, 2011, and …

Sec. 12-95. Exemption only on submission of evidence. No individual shall receive any exemption to which such individual is entitled by any one of subdivisions (19), (20), (22), (23), (25), (26), (28) and (83) of section 12-81 or section 12-82 until such individual has proved suc…

Sec. 12-95a. Exemption of merchandise in transit in warehouses. (a) As used in this section, “public commercial storage warehouse” or “public wharf” means any warehouse, dock or port facility operated by any person engaged in the business of storing as a bailee for hire and for p…

Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification. Woodland or land suitable for forest planting not less than twenty-five acres in area and not exceeding in value one hundred dollars per acre exclusive of timb…

Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification. Land bearing timber of more than ten years' growth, such timber having a taxable value, may be classified as forest land as specified in section 12-96, and shall thereaft…