Title 12 — Title 12: Taxation

Sec. 12-122. Selectmen to estimate town's expenses; tax levy to pay current expenses. The selectmen of each town, in their annual report to be submitted at the annual town meeting, shall include an itemized estimate of the current expenses of the departments of the town for the e…

Sec. 12-122a. Uniform city-wide mill rate for taxation of motor vehicles. Any municipality which has more than one taxing district may by a majority vote of its legislative body set a uniform city-wide mill rate for taxation of motor vehicles, except that if the charter of such m…

Sec. 12-123. Selectmen to make rate bill when town fails to lay sufficient tax. When any town has failed to lay necessary taxes or to lay a tax which, in addition to the other estimated yearly income of the town, is sufficient to pay the current expenses of such town, its selectm…

Sec. 12-124. Abatement of taxes and interest. The selectmen of towns, the mayor and aldermen of cities, the warden and burgesses of boroughs and the committees of other communities (1) may abate the taxes, or the interest on delinquent taxes, or both, assessed by their respective…

Sec. 12-124a. Municipal option to abate taxes on residence exceeding eight per cent of occupants' income. (a) 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 …

Sec. 12-125. Abatement of taxes of corporations. If any corporation carrying on business in this state is poor and unable to pay real or personal property taxes or both levied against it by any municipality, if such corporation has applied for a working-capital loan from one or m…

Sec. 12-125a. Waiver of taxes on certain property held by suppliers of water. Any municipality may, upon approval by its legislative body, or by the board of selectmen in any town in which the legislative body is a town meeting, waive property taxes and interest related thereto w…

Sec. 12-125b. Exemption or abatement of tax on real property bought from the state by a municipality. Any municipality that purchases a parcel of land, or a portion thereof owned by the state may enter into an agreement (1) exempting such parcel or portion thereof from any proper…

Sec. 12-126. Abatement or refund of tax on tangible personal property assessed in more than one municipality. If any tangible personal property is assessed in more than one municipality in any assessment year, upon payment of the tax in the municipality in which such property is …

Sec. 12-127. Abatement or refund on proof of exempt status. Any person who has been unable to submit evidence of blindness as required by section 12-92 or of other claim for exemption as required by section 12-93 may, when he obtains such evidence satisfactory to the assessors, m…

Sec. 12-127a. Abatement of taxes on structures of historical or architectural merit. (a) Any municipality may by ordinance provide for the abatement in whole or in part of real property taxes on structures of historical or architectural merit. Such municipality shall determine wh…

Sec. 12-128. Refund of tax erroneously collected from veterans and relatives. The amount of any tax which has been collected erroneously from any person who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States, or from his relativ…

Sec. 12-129. Refund of excess payments. Any person, firm or corporation who pays any property tax in excess of the principal of such tax as entered in the rate book of the tax collector and covered by his warrant therein, or in excess of the legal interest, penalty or fees pertai…

Sec. 12-129a. Moratorium on tax payment for persons over sixty-five. Section 12-129a is repealed. (February, 1965, P.A. 386, S. 3; 1967, P.A. 755, S. 5.)

Sec. 12-129b. Real property tax relief for certain persons sixty-five years of age or over for claims filed on or before May 15, 1980. (a) An owner of real property or any tenant for life or for a term of years liable for property taxes under section 12-48 who meets the qualifica…

Sec. 12-129c. Application for real property tax relief for certain persons sixty-five years of age or over. Biennial requirements. Penalty for false affidavit or false statement. (a) No claim shall be accepted under section 12-129b unless the taxpayer or authorized agent of such …

Sec. 12-129d. State payment in lieu of tax revenue. (a) On or before January first, annually, the tax collector of each municipality shall certify to the Secretary of the Office of Policy and Management, on a form furnished by the secretary, the amount of tax revenue which such m…

Secs. 12-129e and 12-129f. Failure to reapply for benefits. Grants to municipalities. Sections 12-129e and 12-129f are repealed. (1969, P.A. 814, S. 4, 5; 1972, P.A. 253, S. 3.)

Sec. 12-129g. Appropriation. Obsolete. (1969, P.A. 814, S. 17.)

Secs. 12-129h and 12-129i. Tax relief for special tax. State reimbursement in lieu of tax. Sections 12-129h and 12-129i are repealed, effective June 3, 1999. (1971, P.A. 632, S. 1, 3; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 85-371, S. 6, 10; P.A. 99-89, S. 9, 10.)

Secs. 12-129j to 12-129m. State refunds of property tax payments to certain persons sixty-five or over. Sections 12-129j to 12-129m, inclusive, are repealed. (P.A. 73-650, S. 1–3, 5, 6; P.A. 74-55, S. 13, 14.)

Sec. 12-129n. Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled. (a) Any municipality may, by vote of its legislative body on recommendation of its board of finance or equivalent body, provide property…

Sec. 12-129o. Optional property tax relief by a municipality for certain elderly persons when special tax is levied. (a) Whenever a special tax is levied on real property by any municipality, other than a special tax levied under the provisions of section 7-382, such municipality…

Sec. 12-129p. Maximum benefits for homeowner receiving tax relief under section 12-129b. (a) Notwithstanding the provisions of sections 12-129b to 12-129d, inclusive, if the amount of tax benefit calculated in accordance with said sections and provided thereunder for any homeowne…

Sec. 12-129q. Grants to property owners in special services districts. (a) In each tax year any municipality may, by vote of its legislative body, provide a grant to residential property owners in special service districts who are not delinquent in payment of taxes due on such pr…

Sec. 12-129r. Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality. (a) As used in this section: (1) “Municipality” means any city, town, borough, district or association with municipal powers; and (2) “Open space land” mean…

Sec. 12-129s. Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars. 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, provide a property …

Sec. 12-129t. Municipal option to abate taxes on visitable housing. As used in this section, “visitable housing” means one-to-four family residential construction that includes three basic architectural features to allow persons with disabilities to easily visit: (1) Interior doo…

Sec. 12-129u. Municipal option to abate taxes on historic agricultural structures. (a) As used in this section: (1) “Municipality” means any town, consolidated town and city, consolidated town and borough, city or borough; (2) “Historic agricultural structure” means a barn listed…

Sec. 12-129v. Municipal option to provide residential property tax credit. Designation of community supporting organization. (a) As used in this section: (1) “Residential property” means (A) a building containing three or fewer dwelling units used for human habitation, the parcel…

Sec. 12-130. Collectors; rate bills and warrants. Statements of state aid. (a) When any community, authorized to raise money by taxation, lays a tax, it shall appoint a collector thereof; and the selectmen of towns, and the committees of other communities, except as otherwise spe…

Sec. 12-130a. Training, examination and certification of municipal tax collectors. (a) There shall be established a committee for the purpose of developing and maintaining a program and procedures for the training, examination and certification of tax collection personnel, appoin…

Sec. 12-131. Special forms for assessment lists, abstract books and rate bills. The term “rate maker” means the person or board authorized to prepare rate bills for any municipality. The board of assessors of any municipality, upon written request by its property tax collector, m…

Sec. 12-132. Form and tax warrant. Warrants for the collection of taxes may be in the following form: To A.B., collector of taxes of the (here insert the name of community laying the tax), in the county of ...., greeting: By authority of the state of Connecticut, you are hereby c…

Sec. 12-133. Taxes of subdivisions of towns. School district, fire district and highway taxes or taxes of any other subdivision of any town shall be laid either on the assessment list of the town last before completed or on the assessment list next thereafter to be completed, pro…

Sec. 12-134. Tax account and receipt to bear same number. Each assessor or rate maker shall assign a number to each tax account, and the collector shall issue a tax receipt containing the same number for such account. (1949 Rev., S. 1817; P.A. 13-276, S. 13.) History: P.A. 13-276…

Sec. 12-135. Execution of tax warrant. Collection by successor of collector. (a) Any collector of taxes, and any state marshal or constable authorized by such collector, shall, during their respective terms of office, have authority to collect any taxes and any water or sanitatio…

Sec. 12-136. Bonds of tax collectors. Appointment of new collector. The collector of taxes of each town, city or borough shall, before the commitment to him of any warrant for the collection of taxes, give a bond, to run for the term of his office, for the faithful discharge of h…

Sec. 12-137. Appointment of acting tax collectors. When the tax collector of any town, city, borough, fire district or other municipality, by reason of illness or disability, becomes unable to discharge the duties of his office, the selectmen of the town, or a majority of them, o…

Sec. 12-138. Collector to report to town clerk and assessor mistakes in assessments. The collector of town taxes in each town shall report to the town clerk and assessor all property liable to assessment therein which is not assessed, or is assessed to wrong parties, as soon as s…

Sec. 12-139. Collector's books open to public inspection. The tax books of any collector of any municipality or municipal district shall be, at all reasonable times, open to the inspection of any taxpayer and of any auditor of public accounts of such municipality or district. Any…

Sec. 12-140. Fees, costs and expenses of tax collectors and tax sales. The fee of collectors for issuing an alias tax warrant shall be six dollars. All reasonable and necessary costs or expenses for necessary advertising, postage on notices, and reasonable sums paid town clerks o…

Sec. 12-141. Collection of taxes: Definitions. “Municipality”, wherever used in sections 12-142 to 12-170, inclusive, includes each town, consolidated town and city, consolidated town and borough, city, borough, school district, fire district, fire and sewer district, sewer distr…

Sec. 12-141a. Payment of municipal taxes by credit card, debit card or electronic payment services. Each municipality may allow the payment of taxes, penalties, interest and fees by means of a credit card, charge card or debit card or an electronic payment service and may charge …

Sec. 12-142. Installments; due date. The legislative body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax shall be due and payable in a single installment or in two semiannual installments or in four qu…

Sec. 12-143. Installment payments; priority of personal property taxes. Section 12-143 is repealed, effective October 1, 2013. (1949 Rev., S. 1825; P.A. 13-276, S. 43.)

Sec. 12-144. Payment of taxes of not more than one hundred dollars. Any property tax due in any municipality of this state in an amount not in excess of one hundred dollars shall be due and payable in a single payment when so determined by the appropriating body of such municipal…

Sec. 12-144a. Payment of tax on motor vehicles. Irrespective of the provisions of sections 12-142 and 12-144, the appropriating body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax as it applies to moto…

Sec. 12-144b. Application of tax payments. Except as otherwise provided by the general statutes, all payments made to or recovered by the municipality shall be applied (1) first, for any outstanding unsecured taxes, to expenses concerning such unsecured taxes, including attorney'…

Sec. 12-144c. Optional waiver of property tax under one hundred dollars. Any municipality may waive any property tax due in an amount less than one hundred dollars by action of its legislative body. (P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2; P.A. 13-276, S. 21; P.A. 21-73, S. 3…