Chapter

Property Tax Assessment

Conn. Gen. Stat. § 12-40— Notice requiring declaration of personal property
Conn. Gen. Stat. § 12-40a— Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management
Conn. Gen. Stat. § 12-41— Filing of declaration
Conn. Gen. Stat. § 12-42— Extension for filing declaration. Assessor preparation of declaration when none filed
Conn. Gen. Stat. § 12-43— Property of nonresidents
Conn. Gen. Stat. § 12-44— Penalty addition by certain municipal associations
Conn. Gen. Stat. § 12-45— Return to assessors of personalty in trust
Conn. Gen. Stat. § 12-46— Penalty for neglect by trustees, guardians or conservators
Conn. Gen. Stat. § 12-47— Listing of estates of insolvent debtors and decedents
Conn. Gen. Stat. § 12-48— Tenant for life or years to list property
Conn. Gen. Stat. § 12-49— Lists to be verified
Conn. Gen. Stat. § 12-50— List may be filed by spouse, attorney or agent
Conn. Gen. Stat. § 12-51— List may be filed by holder of encumbrance
Conn. Gen. Stat. § 12-52— Assessor not to accept defective list or neglect to return list. Penalty
Conn. Gen. Stat. § 12-53— Addition of omitted property. Audits. Penalty
Conn. Gen. Stat. § 12-53a— Assessment and taxation of new real estate construction
Conn. Gen. Stat. § 12-54— Examination by assessors when declaration not filed
Conn. Gen. Stat. § 12-55— Publication of grand list. Changes in valuation. Notice of assessment increase
Conn. Gen. Stat. § 12-56— Assessors may take lists and abstract of previous year
Conn. Gen. Stat. § 12-57— Certificates of correction. Application for refund
Conn. Gen. Stat. § 12-57a— Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee
Conn. Gen. Stat. § 12-58— Declaration of property of manufacturers and traders
Conn. Gen. Stat. § 12-59— Declaration of corporation property. Stockholders exempt
Conn. Gen. Stat. § 12-60— Correction of clerical error in assessment
Conn. Gen. Stat. § 12-61— Special assessment forms; approval of secretary
Conn. Gen. Stat. § 12-62— Revaluation of real property. Regulations. Treatment of certain Indian lands
Conn. Gen. Stat. § 12-62a— Uniform assessment date and rate
Conn. Gen. Stat. § 12-62b— The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund
Conn. Gen. Stat. § 12-62c— Municipal option to phase in assessment increases resulting from revaluation of real property
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-62e— Source of funds for state payments under section 12-62d
Conn. Gen. Stat. § 12-62f— State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation
Conn. Gen. Stat. § 12-62g— Increase in certain veteran's exemptions upon revaluation
Conn. Gen. Stat. § 12-62h— Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards
Conn. Gen. Stat. § 12-62j— Interlocal revaluation agreement grant
Conn. Gen. Stat. § 12-62k— Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty
Conn. Gen. Stat. § 12-62l— l . Option to not implement revaluation for 2003, 2004 and 2005 assessment years
Conn. Gen. Stat. § 12-62m— Reports of assessed valuation of property in towns phasing in revaluation
Conn. Gen. Stat. § 12-62n— Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties
Conn. Gen. Stat. § 12-62o— Municipal option to make annual adjustments in property values
Conn. Gen. Stat. § 12-62p— Municipal option to delay revaluation or suspend phase-in of real property assessment increase
Conn. Gen. Stat. § 12-62q— Regional revaluation program
Conn. Gen. Stat. § 12-62r— Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property
Conn. Gen. Stat. § 12-62s
Conn. Gen. Stat. § 12-62t— Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years
Conn. Gen. Stat. § 12-62u— Optional regional property tax base revenue sharing: Definitions
Conn. Gen. Stat. § 12-62v— Optional regional property tax base revenue sharing: Established. Municipal contribution
Conn. Gen. Stat. § 12-62w— Optional regional property tax base revenue sharing: Assessment of commercial and industrial property
Conn. Gen. Stat. § 12-62x— Optional regional property tax base revenue sharing: Administrative auditor
Conn. Gen. Stat. § 12-62y— Optional regional property tax base revenue sharing: Revenue distribution
Conn. Gen. Stat. § 12-63— Rule of valuation. Depreciation schedules
Conn. Gen. Stat. § 12-63a— Taxation of mobile manufactured homes and mobile manufactured home parks
Conn. Gen. Stat. § 12-63b— Valuations of rental income real property
Conn. Gen. Stat. § 12-63c— Submission of income and expense information applicable to rental income real property
Conn. Gen. Stat. § 12-63d— Change in assessed value of real estate. Relationship to sale price
Conn. Gen. Stat. § 12-63e— Valuation of property on which a polluted or environmentally hazardous condition exists
Conn. Gen. Stat. § 12-63f— Payment to state of receipts from certain properties subjected to environmental pollution remediation projects
Conn. Gen. Stat. § 12-63g— Assessment of buffers to inland wetlands or watercourses
Conn. Gen. Stat. § 12-63h— Land value taxation program
Conn. Gen. Stat. § 12-63i— Pilot program for alternative method of assessment for commercial properties. Information re program for alternative method for assessment for commercial properties
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-65— Agreements fixing assessments on multifamily housing
Conn. Gen. Stat. § 12-65a— Approval by state referee
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-65c— Deferral of increased assessments due to rehabilitation: Definitions
Conn. Gen. Stat. § 12-65d— Designation of rehabilitation area. Criteria for deferral of assessment increase
Conn. Gen. Stat. § 12-65e— Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions
Conn. Gen. Stat. § 12-65f— Appeal
Conn. Gen. Stat. § 12-65g— Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-66— Property of religious, educational or charitable corporations; leasehold interests
Conn. Gen. Stat. § 12-66a— Taxation of real and personal property held by or on behalf of health system
Conn. Gen. Stat. § 12-66b— Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list
Conn. Gen. Stat. § 12-66c— Taxation of residential real property intended for student learning
Conn. Gen. Stat. § 12-67— Taxation of dwelling houses of railroad companies
Conn. Gen. Stat. § 12-68— Grantee failing to record deed, grantor taxed. Damages
Conn. Gen. Stat. § 12-69— Real estate liable for payment of judgment
Conn. Gen. Stat. § 12-70— Obligation of purchaser of real estate assuming payment of taxes
Conn. Gen. Stat. § 12-71— Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes
Conn. Gen. Stat. § 12-71a— List of values of vessels. Use in assessing
Conn. Gen. Stat. § 12-71b— Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-71d— Schedule of motor vehicle values. Guidelines for valuation of motor vehicles
Conn. Gen. Stat. § 12-71e— *(See end of section for amended version and effective date.) Motor vehicle mill rate
Conn. Gen. Stat. § 12-72— Assessment of certain classes of vessels
Conn. Gen. Stat. § 12-73— Taxation of municipal property used for sewage disposal
Conn. Gen. Stat. § 12-74— Municipal airports located in another town
Conn. Gen. Stat. § 12-75— Assessment of private water company property. Payments by municipal water companies on certain property
Conn. Gen. Stat. § 12-76— Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality
Conn. Gen. Stat. § 12-76a— Taxation of land in which state or United States has easement or other right
Conn. Gen. Stat. § 12-77— Taxation of water power
Conn. Gen. Stat. § 12-78— Taxation of water power and works when power is used in another town
Conn. Gen. Stat. § 12-79— Water power used outside the state
Conn. Gen. Stat. § 12-80— Property of utility company to be taxed where located
Conn. Gen. Stat. § 12-80a— Personal property used in rendering telecommunications service. Exceptions
Conn. Gen. Stat. § 12-80b— Apportionment of property for purposes of section 12-80a
Conn. Gen. Stat. § 12-80c— Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service
Conn. Gen. Stat. § 12-81— *(See end of section for amended version of subdivision (33) and effective date.) Exemptions
Conn. Gen. Stat. § 12-81a— Property subject to tax exemption. Liability of purchaser
Conn. Gen. Stat. § 12-81aa— Municipal option to abate taxes for urban and industrial reinvestment sites
Conn. Gen. Stat. § 12-81b— Establishment by ordinance of effective date for exemption of property acquired by certain institutions
Conn. Gen. Stat. § 12-81bb— Municipal option to provide property tax credits for affordable housing deed restrictions
Conn. Gen. Stat. § 12-81c— Municipal option to exempt certain motor vehicles
Conn. Gen. Stat. § 12-81cc— Portability of certain veterans' property tax exemptions
Conn. Gen. Stat. § 12-81d— Notification of tax collector of exempt status of property
Conn. Gen. Stat. § 12-81dd— Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization
Conn. Gen. Stat. § 12-81e— Exemption for certain vans used to transport employees to and from work
Conn. Gen. Stat. § 12-81ee— Terms of stipulated judgment not affected by property tax exemption for certain open space land
Conn. Gen. Stat. § 12-81f— Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81
Conn. Gen. Stat. § 12-81ff— Municipal option to abate property taxes on machinery used in connection with recycling
Conn. Gen. Stat. § 12-81g— Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations
Conn. Gen. Stat. § 12-81gg— Municipal option to exempt horses and ponies from property taxation
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-81hh— Municipal option to abate property taxes on personal property of gas company for gas expansion projects
Conn. Gen. Stat. § 12-81i— Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81
Conn. Gen. Stat. § 12-81ii— Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty
Conn. Gen. Stat. § 12-81j— Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81
Conn. Gen. Stat. § 12-81jj— Municipal option to provide exemption for veterans not eligible for certain other exemptions
Conn. Gen. Stat. § 12-81k— Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81
Conn. Gen. Stat. § 12-81kk— Municipal option to provide exemption for certain veterans
Conn. Gen. Stat. § 12-81l— l . Uniform income requirements for exemptions from property tax under sections 12-81f , 12-81g , 12-81i and 12-81j
Conn. Gen. Stat. § 12-81ll— ll . Municipal option to abate property taxes on child care center or group child care home
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-81mm— Municipal option to abate property taxes on recreational trails
Conn. Gen. Stat. § 12-81n— Municipal option to provide additional exemption for businesses offering child care services to residents
Conn. Gen. Stat. § 12-81nn— Municipal option to provide exemption for workforce housing development projects
Conn. Gen. Stat. § 12-81o— Municipal option to abate property taxes on certain food manufacturing plants
Conn. Gen. Stat. § 12-81oo— Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings
Conn. Gen. Stat. § 12-81p— Municipal option to abate property taxes on amusement theme parks
Conn. Gen. Stat. § 12-81q— Municipal option to abate property taxes on infrastructure of certain water companies
Conn. Gen. Stat. § 12-81r— Municipal option to abate or forgive taxes or fix assessment on contaminated real property
Conn. Gen. Stat. § 12-81s— Municipal option to exempt commercial fishing apparatus
Conn. Gen. Stat. § 12-81t— Municipal option to abate property taxes on information technology personal property
Conn. Gen. Stat. § 12-81u— Municipal option to abate property taxes on property of certain communications establishments
Conn. Gen. Stat. § 12-81v— Municipal option to abate taxes on property of electric cooperatives
Conn. Gen. Stat. § 12-81w— Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel
Conn. Gen. Stat. § 12-81x— Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician
Conn. Gen. Stat. § 12-81y— Municipal option to abate property taxes on school buses
Conn. Gen. Stat. § 12-81z— Municipal option to abate taxes on property of nonstock corporation providing citizenship classes
Conn. Gen. Stat. § 12-82— Exemptions of veterans of allied services of First World War
Conn. Gen. Stat. § 12-83— Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions
Conn. Gen. Stat. § 12-85— Veterans' exemptions, residence and record ownership requirements
Conn. Gen. Stat. § 12-86— Termination date of Second World War
Conn. Gen. Stat. § 12-87— Additional report. Property, when taxable
Conn. Gen. Stat. § 12-87a— Quadrennial property tax exemption statements; extension of time to file
Conn. Gen. Stat. § 12-88— When property otherwise taxable may be completely or partially exempted
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-89— Assessors or boards of assessors to determine exemptions
Conn. Gen. Stat. § 12-89a— Certain organizations may be required by assessor to submit evidence of exemption from federal income tax
Conn. Gen. Stat. § 12-90— Limitation on number of exemptions allowed
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-92— Proofs to be filed by blind
Conn. Gen. Stat. § 12-93— Veterans' exemptions; proof of claim
Conn. Gen. Stat. § 12-93a— Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles
Conn. Gen. Stat. § 12-94— Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions
Conn. Gen. Stat. § 12-94a— State reimbursement in lieu of tax revenue from totally disabled persons
Conn. Gen. Stat. § 12-94b— 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
Conn. Gen. Stat. § 12-94d— Payment in lieu of tax revenue from electric generation facilities
Conn. Gen. Stat. § 12-94e— Municipal option to grant certain previously waived exemptions
Conn. Gen. Stat. § 12-94f— 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
Conn. Gen. Stat. § 12-95— Exemption only on submission of evidence
Conn. Gen. Stat. § 12-95a— Exemption of merchandise in transit in warehouses
Conn. Gen. Stat. § 12-96— Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification
Conn. Gen. Stat. § 12-97— Taxation of timber land of more than ten years' growth. Conversion to forest land classification
Conn. Gen. Stat. § 12-98— Classification of land stocked with trees not more than ten years old. Conversion to forest land classification
Conn. Gen. Stat. § 12-99— Grounds for cancellation of classification. Taxation after cancellation
Conn. Gen. Stat. § 12-100— Material cut for domestic use exempted from yield tax
Conn. Gen. Stat. § 12-101— Due date and collection of tax
Conn. Gen. Stat. § 12-102— Taxing of woodland
Conn. Gen. Stat. § 12-103— Appeals
Conn. Gen. Stat. § 12-104— Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood
Conn. Gen. Stat. § 12-107a— Declaration of policy
Conn. Gen. Stat. § 12-107b— Definitions
Conn. Gen. Stat. § 12-107c— Classification of land as farm land
Conn. Gen. Stat. § 12-107d— Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester
Conn. Gen. Stat. § 12-107e— Classification of land as open space land
Conn. Gen. Stat. § 12-107f— Open space land
Conn. Gen. Stat. § 12-107g— Classification of land as marine heritage land
Conn. Gen. Stat. § 12-108— Stored property as property in transit
Conn. Gen. Stat. § 12-109— Listing and valuation of tax-exempt property
Conn. Gen. Stat. § 12-110— Sessions of board of assessment appeals
Conn. Gen. Stat. § 12-111— Appeals to board of assessment appeals
Conn. Gen. Stat. § 12-112— Limit of time for appeals
Conn. Gen. Stat. § 12-113— When board of assessment appeals may reduce assessment
Conn. Gen. Stat. § 12-114— Adjustment of assessment by board of assessment appeals
Conn. Gen. Stat. § 12-115— Addition to grand list by board of assessment appeals
Conn. Gen. Stat. § 12-116— Assessment and taxation under special acts
Conn. Gen. Stat. § 12-117— Extension of time for completion of duties of assessors and board of assessment appeals
Conn. Gen. Stat. § 12-117a— Appeals from boards of tax review or boards of assessment appeals
Conn. Gen. Stat. § 12-118— Appeals from Connecticut Appeals Board for Property Valuation
Conn. Gen. Stat. § 12-118a— Validation of pending appeals
Conn. Gen. Stat. § 12-119— Remedy when property wrongfully assessed
Conn. Gen. Stat. § 12-119a— Waiver of addition to assessments. Municipal option to reduce addition to assessments
Conn. Gen. Stat. § 12-120— Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management
Conn. Gen. Stat. § 12-120a— Annual report from Office of Policy and Management to General Assembly committee on finance, revenue and bonding concerning real and personal property tax data for towns in the state
Conn. Gen. Stat. § 12-120b— Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits
Conn. Gen. Stat. § 12-120c— Annual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions
Conn. Gen. Stat. § 12-121— Compensation of assessors and boards of assessment appeals
Conn. Gen. Stat. § 12-121a— Personal property exempt from assessment
Conn. Gen. Stat. § 12-121e— Reduction in assessment of certain rehabilitated buildings
Conn. Gen. Stat. § 12-121f— Validations re assessment lists
Conn. Gen. Stat. § 12-121g