Title 12, Title 12: Taxation

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 Sections 12-63i and 12-63j are repealed, effective July 1, 2022.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 …

Sec. 12-65a. Approval by state referee. Such written agreement shall be filed within ten days from the date of its execution in the superior court for the judicial district in which the municipality executing such agreement is located. The clerk of such court shall forthwith refe…

Sec. 12-65b. Agreements between municipality and owner or lessee of real property, personal property or air space fixing the assessment of such property or air space. (a)(1) Any municipality may, by affirmative vote of its legislative body or, pursuant to subdivision (2) of this …

Sec. 12-65c. Deferral of increased assessments due to rehabilitation: Definitions. As used in sections 12-65c to 12-65f, inclusive: (a) “Rehabilitation area” means any municipality, or a part thereof, that contains one or more properties that are deteriorated, deteriorating, subs…

Sec. 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase. (a) The legislative body of any municipality may, in accordance with the provisions of sections 12-65c to 12-65f, inclusive, adopt a resolution designating such municipality, or any par…

Sec. 12-65e. Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions. Any municipality which has adopted a resolution, in accordance with the provisions of section 12-65d, designating such municipality or any part t…

Sec. 12-65f. Appeal. Any person aggrieved by any decision or action, or failure to take action, by a municipality under the provisions of sections 12-65c to 12-65e, inclusive, may appeal within fifteen days of the notice of such decision or action, or in the case of failure to ta…

Sec. 12-65g. Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions. The legislative body of any municipality may, by ordinance, authorize such municipality to enter into a written…

Sec. 12-65h. Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility or a wholesale and retail business fixing the assessment of personal property. Any municipality may, by affirmative vote of its legislative body, ent…

Sec. 12-66. Property of religious, educational or charitable corporations; leasehold interests. (a) Lands or buildings, the title to which is in the name of any religious, educational or charitable corporation, otherwise exempt from taxation and which have been leased for a term …

Sec. 12-66a. Taxation of real and personal property held by or on behalf of health system. Notwithstanding any provision of this chapter or chapter 201 or 204 or any special act that provides an exemption from taxation of real or personal property held by or on behalf of a health…

Sec. 12-66b. Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list. Notwithstanding any provision of the general statutes or any special act, charter or ordinance, all acts and proceedings of the officers and offi…

Sec. 12-66c. Taxation of residential real property intended for student learning. Notwithstanding any provision of this chapter or chapter 201 or 204 or any special act, except subdivision (8) of section 12-81, which provides an exemption from taxation of real or personal propert…

Sec. 12-67. Taxation of dwelling houses of railroad companies. Each dwelling house belonging to any railroad company shall be set in the list and taxed in the town where such dwelling house is situated, notwithstanding the fact that the same may be rented to or occupied by an emp…

Sec. 12-68. Grantee failing to record deed, grantor taxed. Damages. When, in consequence of the failure of the purchaser of any real estate or any interest therein to place on the land records of the town in which such real estate is situated the deed or other instrument of conve…

Sec. 12-69. Real estate liable for payment of judgment. Such real estate shall stand charged with and remain liable for the payment of any judgment recovered under the provisions of section 12-68 until such judgment is satisfied; provided such grantor shall have lodged for record…

Sec. 12-70. Obligation of purchaser of real estate assuming payment of taxes. When any person, at the time he acquires equity in real estate, expressly assumes the payment of taxes which are to become payable thereafter, he shall become liable for the payment thereof to the same …

Sec. 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes. (a)(1) For assessment years commencing prior to October 1, 2024, goods, chattels and effects or any interest therein, inc…

Sec. 12-71a. List of values of vessels. Use in assessing. Section 12-71a is repealed, effective June 3, 1999. (1971, P.A. 668, S. 2, 3; P.A. 73-257, S. 26, 27; P.A. 99-89, S. 9, 10.)

Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due. (a)(1) For assessment years commencing prior to October 1, 2024, any person who owns a motor vehicle which is not registered with the Commissioner of Motor Vehicles …

Sec. 12-71c. Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim. (a) Any person who is liable for property tax in any assessment year in respect to a motor vehicle which in such assessment year…

Sec. 12-71d. Schedule of motor vehicle values. Guidelines for valuation of motor vehicles. (a) Prior to and including October 1, 2023, on or before the first day of October each year, the Secretary of the Office of Policy and Management shall recommend a schedule of motor vehicle…

Sec. 12-71e. *(See end of section for amended version and effective date.) Motor vehicle mill rate. (a) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, (1) for the assessment year commencing October 1, 2016, the mill rate for motor veh…

Sec. 12-72. Assessment of certain classes of vessels. Section 12-72 is repealed, effective June 3, 1999. (1949 Rev., S. 1748; P.A. 99-89, S. 9, 10.)

Sec. 12-73. Taxation of municipal property used for sewage disposal. Land used and occupied by any municipality for the purpose of sewage disposal, which land is located in any other town than that in which such municipality is situated, shall be taxable in the town in which such…

Sec. 12-74. Municipal airports located in another town. All property owned by any town or city, which is located in another town and used for the purposes of an airport, shall be exempt from taxation as long as it continues to be used for such purposes and as long as the town in …

Sec. 12-75. Assessment of private water company property. Payments by municipal water companies on certain property. Land and buildings, with their appurtenances, including dams, pipe lines and mains, pumping stations, machinery or other equipment, whether such property is consid…

Sec. 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality. (a) Land owned or taken by any municipal corporation, including any metropolitan district established under provisions of the gen…

Sec. 12-76a. Taxation of land in which state or United States has easement or other right. Acquisition by the state or the United States, or any state or federal agency, of any easement or other right in land owned by any person, firm or corporation subject to taxation under sect…

Sec. 12-77. Taxation of water power. When water power, created or reserved in any manner by works wholly located in the same town in which it is appropriated and used, is used by its owner, the whole shall be assessed and set in the list as incidental to the machinery which is op…

Sec. 12-78. Taxation of water power and works when power is used in another town. When such power is appropriated and used in any other town than that in which the dam, canal, reservoir or pond creating it is located, the valuation of the land occupied by such dam, canal, reservo…

Sec. 12-79. Water power used outside the state. For the purpose of taxation, water power developed in the state and used outside the state shall be assessed and set in the list of the town in which the dam, canal, reservoir or pond from which it is derived is located. (1949 Rev.,…

Sec. 12-80. Property of utility company to be taxed where located. Real and tangible personal property owned by any company, including a foreign municipal electric utility as defined in section 12-59, employed in the manufacture, transmission or distribution of gas or electricity…

Sec. 12-80a. Personal property used in rendering telecommunications service. Exceptions. (a) Any (1) taxpayer which, prior to January 1, 1990, was subject to tax under chapter 211 with respect to the rendering of telecommunications service and which, on or after January 1, 1990, …

Sec. 12-80b. Apportionment of property for purposes of section 12-80a. (a)(1) Each taxpayer described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community a…

Sec. 12-80c. Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service. (a) For purposes of this section, “taxpayer” means any person that provides mobile telecommunications service and is subject to ta…

Sec. 12-81. *(See end of section for amended version of subdivision (33) and effective date.) Exemptions. The following-described property shall be exempt from taxation: (1) Property of the United States. Property belonging to, or held in trust for, the United States, the taxatio…

Sec. 12-81a. Property subject to tax exemption. Liability of purchaser. (a) The purchaser, his heirs, successors or assigns, of any property which, on the assessment date prior to such sale, was tax-exempt to any extent in accordance with the provisions of section 12-81 or with r…

Sec. 12-81aa. Municipal option to abate taxes for urban and industrial reinvestment sites. (a) If the real property of an “eligible industrial site investment project” or an “eligible urban reinvestment project”, each as defined in section 32-9t, which has received written approv…

Sec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions. Any municipality may, by ordinance, provide that the property tax exemption authorized by any of subdivisions (7) to (16), inclusive, (18), (27) and (29) of secti…