Title 12 — Title 12: Taxation

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…

Sec. 12-81bb. Municipal option to provide property tax credits for affordable housing deed restrictions. (a) As used in this section: (1) “Residential property” means a single parcel of property on which is situated a single-family residence or a multi-family building; (2) “Affor…

Sec. 12-81c. Municipal option to exempt certain motor vehicles. The legislative body of any municipality may, by ordinance, exempt from personal property taxation (1) any ambulance-type motor vehicle which is used exclusively for the purpose of transporting any medically incapaci…

Sec. 12-81cc. Portability of certain veterans' property tax exemptions. Any person who has established his or her entitlement to a property tax exemption under subdivision (19), (20), (22), (23), (24), (25), (26), (28) or (53) of section 12-81 or section 12-81g for a particular a…

Sec. 12-81d. Notification of tax collector of exempt status of property. When any town receives by purchase, conveyance, gift or otherwise any property that would be exempt from property taxation under subdivision (4) of section 12-81, the chief executive officer of such town sha…

Sec. 12-81dd. Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization. Any municipality may, upon approval by its legislative body, abate the real or personal property taxes due for any portion of a tax year or the interest on …

Sec. 12-81e. Exemption for certain vans used to transport employees to and from work. Any van owned by (1) an employer in the state, (2) a regional ride-sharing organization in the state recognized by the Commissioner of Transportation, or (3) a dealer providing vans under lease …

Sec. 12-81ee. Terms of stipulated judgment not affected by property tax exemption for certain open space land. Nothing in subparagraph (A) of subdivision (7) of section 12-81 shall be construed to affect the terms of any stipulated judgment with regard to the imposition of proper…

Sec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81. (a) Any municipality, upon approval by its legislative body, may provide that any veteran entitled to an exemption from property tax in accordance wit…

Sec. 12-81ff. Municipal option to abate property taxes on machinery used in connection with recycling. (a) For the purposes of this section: (1) “Municipality” has the same meaning as provided in section 12-129r. (2) “Recycling” has the same meaning as provided in section 22a-207…

Sec. 12-81g. Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations. (a) Additional exemption commencing 1985 assessment year with maximum income requirements. Effective for the assessment year commencing October 1, 1985, and ea…

Sec. 12-81gg. Municipal option to exempt horses and ponies from property taxation. Notwithstanding the provisions of subdivision (68) of section 12-81 and section 12-91, any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a to…

Sec. 12-81h. Municipal option to allow exemption for certain motor vehicles owned by veterans or service members eligible for exemption under section 12-81 related to disability. Any municipality, upon approval by its legislative body, may allow an exemption from property tax to …

Sec. 12-81hh. Municipal option to abate property taxes on personal property of gas company for gas expansion projects. 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, abat…

Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81. (a) Any municipality, upon approval by its legislative body, may provide that any person entitled to the exemption from property tax applicab…

Sec. 12-81ii. Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty. (a)(1) Except as provided in subdivision (2) of this subsection, any municipality, upon approval by its legislative body, may provi…

Sec. 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81. (a) Any municipality, upon approval by its legislative body, may provide that any person entitled to the exemption from property tax applicable to the asses…

Sec. 12-81jj. Municipal option to provide exemption for veterans not eligible for certain other exemptions. (a) Any municipality, upon approval by its legislative body, may provide that any veteran, as defined in subsection (a) of section 27-103, which veteran is a resident of su…

Sec. 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81. Whenever any person claiming the exemption from property tax under the provisions of subdivisions (59), (60), (70), (72), (74) and (76) of s…

Sec. 12-81kk. Municipal option to provide exemption for certain veterans. (a) Any municipality, 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, may provide that any veteran, as defined in secti…

Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j. Whenever used in sections 12-81f, 12-81g, 12-81i, 12-81j and 12-81jj, “qualifying income” means, with respect to any person making application for exemption…

Sec. 12-81ll. Municipal option to abate property taxes on child care center or group child care home. 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, abate up to one hundr…

Sec. 12-81m. Municipal option to abate up to fifty per cent of property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional or tobacco farm or commercial lobstering business operated on maritime heritage land. A municipality may, by vote of its legislative body…

Sec. 12-81mm. Municipal option to abate property taxes on recreational trails. (a) For the purposes of this section, (1) “nonprofit land conservation organization” means a nonprofit land conservation organization that is tax exempt under Section 501(c)(3) of the Internal Revenue …

Sec. 12-81n. Municipal option to provide additional exemption for businesses offering child care services to residents. Any municipality, upon approval by its legislative body, may provide an exemption from property tax of property subject to taxation under chapter 208 of a busin…

Sec. 12-81nn. Municipal option to provide exemption for workforce housing development projects. The legislative body of any municipality or, in a municipality where the legislative body is a town meeting, the board of selectmen may, by ordinance, exempt from real property tax any…

Sec. 12-81o. Municipal option to abate property taxes on certain food manufacturing plants. 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 taxes due for any …

Sec. 12-81oo. Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings. Any municipality may, upon approval by its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, pro…

Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks. 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 taxes due for any tax year or …

Sec. 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies. 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 for a period of up to t…

Sec. 12-81r. Municipal option to abate or forgive taxes or fix assessment on contaminated real property. (a) Any municipality may (1) enter into an agreement with the owner or prospective owner of any real property to abate the property tax due as of the date of the agreement for…

Sec. 12-81s. Municipal option to exempt commercial fishing apparatus. Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishin…

Sec. 12-81t. Municipal option to abate property taxes on information technology personal property. 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, abate up to one hundred …

Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments. 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, abate up to one…

Sec. 12-81v. Municipal option to abate taxes on property of electric cooperatives. 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 taxes due for any tax year …

Sec. 12-81w. Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel. The legislative body of any municipality may establish, by ordinance, a program to provide property tax relief for a nonsalar…

Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician. The legislative body of any municipality may establish, by ordinance, a program to abate all or a portion of the property taxes due with respect to rea…

Sec. 12-81y. Municipal option to abate property taxes on school buses. Any municipality, 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, may abate up to one hundred per cent of the property tax…

Sec. 12-81z. Municipal option to abate taxes on property of nonstock corporation providing citizenship classes. 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, abate up to…

Sec. 12-82. Exemptions of veterans of allied services of First World War. Any person who is a citizen of the United States, was in the military or naval service of a government allied or associated with that of the United States during the First World War, was a resident of the U…

Secs. 12-83 and 12-84. Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions. Sections 12-83 and 12-84 are repealed, effective May 26, 2000. (1949 Rev., S. 1772; June, 1955, S. 1062d; P.A. 00-120, S. 12, 13.)

Sec. 12-85. Veterans' exemptions, residence and record ownership requirements. The words “any resident of this state”, when used in any section of the general statutes as applied to the eligibility of veterans or their relatives for tax exemption, mean a resident on the date of a…

Sec. 12-86. Termination date of Second World War. The Second World War, for the purpose of property tax exemptions granted under subdivision (19) of section 12-81, shall be deemed to have been terminated as of twelve o'clock midnight, December 31, 1947. No exemptions shall be gra…

Sec. 12-87. Additional report. Property, when taxable. During any year for which a report is not required by subdivisions (7), (10) and (11) of section 12-81, a report shall be filed during the time prescribed by law for the filing of assessment lists next succeeding the acquirin…

Sec. 12-87a. Quadrennial property tax exemption statements; extension of time to file. Whenever any organization claiming exemption from property tax under the provisions of subdivision (7), (10), (11) or (16) of section 12-81 has not filed within the time prescribed, a quadrenni…

Sec. 12-88. When property otherwise taxable may be completely or partially exempted. Real property belonging to, or held in trust for, any organization mentioned in subdivision (7), (10), (11), (13), (14), (15), (16) or (18) of section 12-81, which real property is so held for on…