Title 12 — Title 12: Taxation

Sec. 12-121f. Validations re assessment lists. (a) An assessment list in any town, city or borough is not invalid as to the taxpayers of the taxing district as a whole because the assessor committed any one or more of the errors or omissions listed in subdivisions (1) to (15), in…

Secs. 12-121g to 12-121z. Reserved for future use.

Sec. 12-40. Notice requiring declaration of personal property. The assessors in each town, except as otherwise specially provided by law, shall, on or before the fifteenth day of October annually, post on the signposts therein, if any, or at some other exterior place near the off…

Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management. (a) There shall be a committee for the purpose of establishing a program and procedures for the training, examinati…

Sec. 12-41. Filing of declaration. (a) Definitions. “Municipality”, whenever used in this section, includes each town, consolidated town and city, and consolidated town and borough. (b) Motor Vehicles. No person required by law to file an annual declaration of personal property s…

Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed. (a) Any person required by law to file an annual declaration of personal property may request a filing extension with the assessor of the municipality. Such request shall be made on…

Sec. 12-43. Property of nonresidents. (a) Each owner of tangible personal property located in any town for three months or more during the assessment year immediately preceding any assessment day, who is a nonresident of such town, shall file a declaration of such personal proper…

Sec. 12-44. Penalty addition by certain municipal associations. Twenty-five per cent of the amount of the valuation of any property taxable by any city, borough, school district, fire district or other municipal association which bases its grand list upon that of the town in whic…

Sec. 12-45. Return to assessors of personalty in trust. Each sole trustee residing in this state, having in his hands personal property liable to taxation belonging to the trust estate, shall make return thereof to the assessors of the town where he resides. If such personal prop…

Sec. 12-46. Penalty for neglect by trustees, guardians or conservators. If any trustee or trustees, guardian or conservator, whose duty it is to make such return or cause the same to be made, neglects so to do, he or they shall forfeit to the town in which such return should have…

Sec. 12-47. Listing of estates of insolvent debtors and decedents. The estate of any insolvent debtor or deceased person, not distributed or finally disposed of by the Court of Probate and which is required to be set in the list for taxation, may be set in the list in the name of…

Sec. 12-48. Tenant for life or years to list property. When one is entitled to the ultimate enjoyment of real or personal estate liable to taxation, and another is entitled to the use of the same as an estate for life or for a term of years by gift or devise and not by contract, …

Sec. 12-49. Lists to be verified. The assessors in each town shall require each person giving in a tax list to sign, date and deliver to them a statement upon such list in the following form; and each person giving in a tax list shall sign, date and deliver to the assessors a sta…

Sec. 12-50. List may be filed by spouse, attorney or agent. The list of taxable property required to be filed annually by any taxpayer may be filed by the husband or wife or by an authorized agent or attorney of a taxpayer. Such husband or wife or agent or attorney shall make oat…

Sec. 12-51. List may be filed by holder of encumbrance. The holder of any encumbrance on, or interest in, any real estate which is subject to taxation and the owner of which has failed to give in the list thereof for the purposes of taxation, in the manner and within the time pre…

Sec. 12-52. Assessor not to accept defective list or neglect to return list. Penalty. Any assessor who accepts the list of any person, not made and perfected according to law, shall forfeit all compensation for acting as assessor and, for each list so accepted, shall be fined not…

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…