Title 12 — Title 12: Taxation

Sec. 12-53. Addition of omitted property. Audits. Penalty. (a) For purposes of this section: (1) “Omitted property” means property for which complete information is not included in the declaration required to be filed by law with respect to (A) the total number and type of all it…

Sec. 12-53a. Assessment and taxation of new real estate construction. (a)(1) Completed new construction of real estate completed after any assessment date shall be liable for the payment of municipal taxes based on the assessed value of such completed new construction from the da…

Sec. 12-54. Examination by assessors when declaration not filed. Each person liable to give in a declaration of such person's taxable tangible personal property and failing to do so may, within sixty days after the expiration of the time fixed by law for filing such declaration, …

Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase. (a) On or before the thirty-first day of January of each year, except as otherwise specifically provided by law, the assessors or board of assessors shall publish the grand list for their …

Sec. 12-56. Assessors may take lists and abstract of previous year. The assessors, while in session to perfect the lists and make the abstract thereof, may take from the town clerk's office the lists and abstract of the town for the previous year. (1949 Rev., S. 1732.)

Sec. 12-57. Certificates of correction. Application for refund. (a) When it has been determined by the assessors of a municipality that tangible personal property has been assessed when it should not have been, the assessors shall, not later than three years following the tax due…

Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee. (a) Any personal property subject to a contract of lease, except any motor vehicle registered with the Commissioner of Motor Vehicles, which property …

Sec. 12-58. Declaration of property of manufacturers and traders. The property of any trading, mercantile, manufacturing or mechanical business shall be assessed in the name of the owner or owners on the first day of October or such other assessment date as is specially provided …

Sec. 12-59. Declaration of corporation property. Stockholders exempt. The whole property in this state of each corporation organized under the law of this state, whose stock is not liable to taxation, and which is not required to pay a direct tax to this state in lieu of other ta…

Sec. 12-60. Correction of clerical error in assessment. Any clerical omission or mistake in the assessment of taxes may be corrected according to the fact by the assessors or board of assessment appeals, not later than three years following the tax due date relative to which such…

Sec. 12-61. Special assessment forms; approval of secretary. The assessor or board of assessors of any municipality, having obtained the approval of the Secretary of the Office of Policy and Management, shall have authority to use any special assessment form in lieu of any form p…

Sec. 12-62. Revaluation of real property. Regulations. Treatment of certain Indian lands. (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) “Fie…

Sec. 12-62a. Uniform assessment date and rate. (a) Each municipality, as defined in section 7-381, shall establish a uniform assessment date of October first. (b) Each such municipality shall assess all property for purposes of the local property tax at a uniform rate of seventy …

Sec. 12-62b. The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund. Section 12-62b is repealed, effective June 26, 1997. (July Sp. Sess. P.A. 87-1, S. 4, 9; P.A. 88-321, S. 8, 10; S.A. 88-20, S. 29, 35; P.A. 97-274, S. 6, 7.)

Sec. 12-62c. Municipal option to phase in assessment increases resulting from revaluation of real property. (a)(1) A town implementing a revaluation of all real property may phase in a real property assessment increase, or a portion of such increase resulting from such revaluatio…

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. Section 12-62d is repealed, effective July 1, 2006…

Sec. 12-62e. Source of funds for state payments under section 12-62d. Section 12-62e is repealed, effective June 26, 1997. (P.A. 88-321, S. 2, 10; P.A. 97-274, S. 6, 7.)

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 to establish state-wide program assisting development of mass appraisal systems. The Secretary of the Office of Pol…

Sec. 12-62g. Increase in certain veteran's exemptions upon revaluation. In conjunction with each municipal revaluation of property in accordance with section 12-62, each municipality shall increase (1) the amount of the exemption granted pursuant to subdivisions (19), (20), (21),…

Secs. 12-62h and 12-62i. Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards. Sections 12-62h and 12-62i are repealed, effective June 6, 2006. (May Sp. Sess. P.A. 94-4, S. 51, 85; P.A. 95-160, S. 64, 69; 95-283, S. 6, 8, 68; P.A. 96…

Sec. 12-62j. Interlocal revaluation agreement grant. Section 12-62j is repealed, effective July 1, 2001. (P.A. 96-218, S. 4, 6; P.A. 98-242, S. 3, 9; June Sp. Sess. P.A. 01-9, S. 130, 131.)

Sec. 12-62k. Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty. Section 12-62k is repealed, effective June 6, 2006. (P.A. 02-49, S. 3; P.A. 03-269, S. 7–9; P.A. 04-257, S. 18; P.A. 06-148, S. 10.)

Sec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years. (a) Notwithstanding any provision of the general statutes, any municipal charter, any special act or any home rule ordinance, any municipality required to effect a revaluation of real prope…

Sec. 12-62m. Reports of assessed valuation of property in towns phasing in revaluation. (a) If real property eligible for a grant or for reimbursement of a property tax or a portion thereof under the provisions of section 12-18b, 12-20b or 12-129p, or any other provision of the g…

Sec. 12-62n. Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties. (a) For the purposes of this section: (1) “Apartment property” means a building containing five or more dwelling units used for human habitation, the p…

Sec. 12-62o. Municipal option to make annual adjustments in property values. Section 12-62o is repealed, effective July 1, 2009. (P.A. 08-185, S. 12; P.A. 09-60, S. 3.)

Sec. 12-62p. Municipal option to delay revaluation or suspend phase-in of real property assessment increase. (a)(1) Notwithstanding any provision of the general statutes, any municipal charter, any special act or any home rule ordinance, any municipality required to effect a reva…

Sec. 12-62q. Regional revaluation program. (a) Notwithstanding the provisions of subdivision (1) of subsection (b) of section 12-62, any two or more towns may enter into an agreement, as provided in section 7-148cc and sections 7-339a to 7-339l, inclusive, to establish a regional…

Sec. 12-62r. Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property. (a) For the purposes of this section: (1) “Apartment property” means a building containing four or more dwellin…

Sec. 12-62s. Transferred to Chapter 229, Sec. 12-724a.

Sec. 12-62t. Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years. (a) Notwithstanding any provision of the general statutes, any municipal charter, any special act or any home rule ordinance, any municipality…

Sec. 12-62u. Optional regional property tax base revenue sharing: Definitions. The following terms, when used in this section and sections 12-62v to 12-62y, inclusive, have the following meanings, unless the context otherwise requires: (1) “Administrative auditor” means the perso…

Sec. 12-62v. Optional regional property tax base revenue sharing: Established. Municipal contribution. There is established an optional regional property tax base revenue sharing system. To establish such revenue sharing system within a planning region the members of its regional…

Sec. 12-62w. Optional regional property tax base revenue sharing: Assessment of commercial and industrial property. Notwithstanding any provision of any general statute, public act or special act, municipalities located within a planning region participating in the regional prope…

Sec. 12-62x. Optional regional property tax base revenue sharing: Administrative auditor. (a) On or before August 1, 2016, and each even-numbered year thereafter, the regional council of governments for each planning region participating in the regional property tax base revenue …

Sec. 12-62y. Optional regional property tax base revenue sharing: Revenue distribution. The administrative auditor of each planning region participating in the regional property tax base revenue sharing system shall distribute the moneys remitted to such auditor pursuant to secti…

Sec. 12-63. Rule of valuation. Depreciation schedules. (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 pursu…

Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks. (a) As used in this section, unless the context otherwise requires: “Mobile manufactured home” means a detached residential unit having three-dimensional components which are intrinsically mobi…

Sec. 12-63b. Valuations of rental income real property. (a) The assessor or board of assessors in any town, at any time, when determining the present true and actual value of real property as provided in section 12-63, which property is used primarily for the purpose of producing…

Sec. 12-63c. Submission of income and expense information applicable to rental income real property. (a) In determining the present true and actual value in any town of real property used primarily for purposes of producing rental income, the assessor, which term whenever used in…

Sec. 12-63d. Change in assessed value of real estate. Relationship to sale price. The assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the assessed value of such parcel, as compared …

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 prope…

Sec. 12-63f. Payment to state of receipts from certain properties subjected to environmental pollution remediation projects. Section 12-63f is repealed, effective July 13, 2005. (P.A. 96-250, S. 2, 7; P.A. 99-225, S. 5; P.A. 01-204, S. 25, 29; June Sp. Sess. P.A. 01-9, S. 73, 131…

Sec. 12-63g. Assessment of buffers to inland wetlands or watercourses. Property required as a buffer pursuant to any permit issued by an inland wetlands agency under regulations adopted under section 22a-42a shall be assessed at a value equal to the value of such property if it w…

Sec. 12-63h. Land value taxation program. (a) The Secretary of the Office of Policy and Management shall establish a pilot program in up to three municipalities whereby the selected municipalities shall develop a plan for implementation of land value taxation that (1) classifies …

Secs. 12-63i and 12-63j. Pilot program for alternative method of assessment for commercial properties. Information re program for alternative method for assessment for commercial properties. Sections 12-63i and 12-63j are repealed, effective July 1, 2022. (P.A. 14-174, S. 1, 2; M…

Sec. 12-63k. Reduction of assessment for and allocation of tax revenue attributable to improvement to commercial or industrial property in municipality containing an enterprise zone. (a) As used in this section: (1) “Average increase in assessed value” means, for the assessment y…

Sec. 12-64. Real estate liable to taxation. Easements in air space. Separate assessment of the interest of a lessee. Conditions under which lessee of state-owned property is subject to tax. (a) All the following mentioned property, not exempted, shall be set in the list of the to…

Sec. 12-64a. Reduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building. (a) Whenever a building is so damaged as to require total reconstruction before it may be used for any purpos…

Sec. 12-65. Agreements fixing assessments on multifamily housing. Any municipality acting through its board of selectmen, town council, court of common council or other governing body shall have the power to enter into a written agreement with a taxpayer fixing the assessment of …