Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. §§ 12-170a and 12-170b Real property tax credit for certain persons sixty-five and over. Application for real property tax credit; state reimbursement of municipalities.
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Secs. 12-170a and 12-170b. Real property tax credit for certain persons sixty-five and over. Application for real property tax credit; state reimbursement of municipalities. Sections 12-170a and 12-170b are repealed. (P.A. 74-55, S. 1, 2, 14; P.A. 77-614, S. 139, 610; P.A. 78-274…
Conn. Gen. Stat. § 12-170aa Tax relief for certain elderly or totally disabled homeowners. Reductions in real property taxes.
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Sec. 12-170aa. Tax relief for certain elderly or totally disabled homeowners. Reductions in real property taxes. (a) Revision effective for assessment year commencing October 1, 1985, and thereafter. There is established, for the assessment year commencing October 1, 1985, and ea…
Conn. Gen. Stat. § 12-170bb Annual report concerning tax relief for elderly homeowners and grants to elderly renters. Preparation by the Office of Policy and Management.
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Sec. 12-170bb. Annual report concerning tax relief for elderly homeowners and grants to elderly renters. Preparation by the Office of Policy and Management. (a) On or before March first, annually, the Secretary of the Office of Policy and Management shall submit a report concerni…
Conn. Gen. Stat. § 12-170c 12-170c
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Sec. 12-170c. Transferred to Sec. 12-170cc.
Conn. Gen. Stat. § 12-170cc (Formerly Sec. 12-170c). Appeals from Secretary of the Office of Policy and Management or assessors.
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Sec. 12-170cc. (Formerly Sec. 12-170c). Appeals from Secretary of the Office of Policy and Management or assessors. Any person aggrieved by the action of the assessor or assessors in fixing the amount of a credit under subsection (f) of section 12-170aa, or in disapproving the cl…
Conn. Gen. Stat. § 12-170d Partial state refund of rent and utility bills paid by certain renters age sixty-five or over or renters under age sixty-five with permanent total disability. Eligibility limitations.
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Sec. 12-170d. Partial state refund of rent and utility bills paid by certain renters age sixty-five or over or renters under age sixty-five with permanent total disability. Eligibility limitations. (a) Beginning with the calendar year 1973 and for each calendar year thereafter an…
Conn. Gen. Stat. § 12-170dd Inclusion of taxes paid to a fire district in claim for tax reduction.
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Sec. 12-170dd. Inclusion of taxes paid to a fire district in claim for tax reduction. Notwithstanding the provisions of section 12-170aa, any municipality which included taxes paid to a fire district in the claim for tax reduction required under subsection (g) of said section and…
Conn. Gen. Stat. § 12-170e State grants to renters qualified under section 12-170d.
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Sec. 12-170e. State grants to renters qualified under section 12-170d. (a)(1) A renter qualifying under section 12-170d shall be entitled to a payment from the state equivalent to the lesser of the maximum amount in the following table or thirty-five per cent of the sum of all ch…
Conn. Gen. Stat. § 12-170f Applications for grants. Assessors' duties.
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Sec. 12-170f. Applications for grants. Assessors' duties. (a) Any renter, believing himself or herself to be entitled to a grant under section 12-170d for any calendar year, shall apply for such grant to the assessor of the municipality in which the renter resides or to the duly …
Conn. Gen. Stat. § 12-170g Appeals from secretary or assessor.
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Sec. 12-170g. Appeals from secretary or assessor. Any person aggrieved by the action of the assessor or agent in fixing the amount of the grant under section 12-170f, or in disapproving the claim therefor may apply to the Secretary of the Office of Policy and Management in writin…
Conn. Gen. Stat. § 12-170h Powers of Secretary of the Office of Policy and Management.
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Sec. 12-170h. Powers of Secretary of the Office of Policy and Management. The Secretary of the Office of Policy and Management shall have power to enforce the provisions of this chapter and sections 12-129b to 12-129d, inclusive, and may make all necessary regulations for that pu…
Conn. Gen. Stat. § 12-170i Tax credit or reimbursement for homeowner eligible under this chapter except that the property was part of an unsettled estate when claim was due.
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Sec. 12-170i. Tax credit or reimbursement for homeowner eligible under this chapter except that the property was part of an unsettled estate when claim was due. (a) Notwithstanding the provisions of this chapter any person: (1) Who becomes the owner of any real property by reason…
Conn. Gen. Stat. §§ 12-170j to 12-170u 12-170j to 12-170u
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Secs. 12-170j to 12-170u. Reserved for future use.
Conn. Gen. Stat. § 12-170v Municipal option to provide real property tax relief to certain elderly homeowners. Eligibility. Calculation of tax. Subsequent conveyance of interest in property.
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Sec. 12-170v. Municipal option to provide real property tax relief to certain elderly homeowners. Eligibility. Calculation of tax. Subsequent conveyance of interest in property. (a) For purposes of this section, “qualified taxpayer” means a person who (1) in the calendar year pre…
Conn. Gen. Stat. § 12-170w Application for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien.
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Sec. 12-170w. Application for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien. (a) No claim shall be accepted under section 12-170v unless the taxpayer or authorized agent of such taxpayer files…
Conn. Gen. Stat. §§ 12-170x to 12-170z 12-170x to 12-170z
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Secs. 12-170x to 12-170z. Reserved for future use.