Title 12 — Title 12: Taxation

Sec. 12-88a. Application of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency. (a) As used in this section, “quasi-public agency” has the meaning as provided in subdivision (1) of section 1-120. (b) Notwi…

Sec. 12-89. Assessors or boards of assessors to determine exemptions. (a) The assessor or board of assessors of each town, consolidated town and city or consolidated town and borough shall inspect the statements and applications filed pursuant to sections 12-81 and 12-87 and dete…

Sec. 12-89a. Certain organizations may be required by assessor to submit evidence of exemption from federal income tax. Any organization claiming exemption from property tax in any municipality in which real or personal property belonging to such organization is situated, which e…

Sec. 12-90. Limitation on number of exemptions allowed. (a) No individual entitled to exemption under two or more of subdivisions (19), (20), (22), (23), (25), (26) and (28) of section 12-81 and under section 12-82 shall receive more than one exemption. (b) Notwithstanding the pr…

Sec. 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemptions for farm machinery and farm buildings or buildings used for housing for seasonal employees. (a) All farm machinery, except motor vehicles, as defined in section 14-1, to the assessed value …

Sec. 12-92. Proofs to be filed by blind. No individual shall receive any exemption to which he is entitled by subdivision (17) of section 12-81 until he or his authorized agent or attorney has given proof satisfactory to the board of assessors that he is blind. No such blind pers…

Sec. 12-93. Veterans' exemptions; proof of claim. Any person who claims an exemption from taxation under the provisions of section 12-81 or 12-82 by reason of service in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States shall give notice to …

Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles. (a) Any person entitled to an exemption from property tax in accordance with any provision of subdivisions (19) to (26), inclusive, of section 12…

Sec. 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions. The exemptions granted in sections 12-81 and 12-82 to soldiers, sailors, marines and members of the Coast Guard, Air Force and Space Force, and th…

Sec. 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons. On or before July first, annually, the assessor of each municipality shall certify to the Secretary of the Office of Policy and Management, on a form furnished by said secretary, the amount of …

Secs. 12-94b and 12-94c. State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment; applicable until July 1, 2013. Depreciation schedule for revenue loss for certain machinery and equipment to be reimbursed by the state. Sections 12-94…

Sec. 12-94d. Payment in lieu of tax revenue from electric generation facilities. (a) As used in this section: (1) “Municipality” means each town, city, borough, consolidated town and city and consolidated town and borough and each district, as defined in section 7-324; and (2) “N…

Sec. 12-94e. Municipal option to grant certain previously waived exemptions. Whenever any person claiming the exemption from property tax under the provisions of subdivision (59), (60), (70), (72), (74) or (76) of section 12-81 has failed to file a claim with the assessor or boar…

Secs. 12-94f and 12-94g. Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013. Sections 12-94f and 12-94g are repealed, effective July 1, 2011, and …

Sec. 12-95. Exemption only on submission of evidence. No individual shall receive any exemption to which such individual is entitled by any one of subdivisions (19), (20), (22), (23), (25), (26), (28) and (83) of section 12-81 or section 12-82 until such individual has proved suc…

Sec. 12-95a. Exemption of merchandise in transit in warehouses. (a) As used in this section, “public commercial storage warehouse” or “public wharf” means any warehouse, dock or port facility operated by any person engaged in the business of storing as a bailee for hire and for p…

Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification. Woodland or land suitable for forest planting not less than twenty-five acres in area and not exceeding in value one hundred dollars per acre exclusive of timb…

Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification. Land bearing timber of more than ten years' growth, such timber having a taxable value, may be classified as forest land as specified in section 12-96, and shall thereaft…

Sec. 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification. Land fully stocked with forest trees not more than ten years old, except scattered older trees the value of which for timber does not increase the assessed…

Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation. When any tract has been classified as forest land for purposes of taxation under sections 12-96 to 12-100, inclusive, the classification shall be continued as long as proper forest conditions are…

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…