Chapter 203. Property Tax Assessment
Section
12-40Notice requiring declaration of personal property.12-40aCommittee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.12-41Filing of declaration.12-42Extension for filing declaration. Assessor preparation of declaration when none filed.12-43Property of nonresidents.12-44Penalty addition by certain municipal associations.12-45Return to assessors of personalty in trust.12-46Penalty for neglect by trustees, guardians or conservators.12-47Listing of estates of insolvent debtors and decedents.12-48Tenant for life or years to list property.12-49Lists to be verified.12-50List may be filed by spouse, attorney or agent.12-51List may be filed by holder of encumbrance.12-52Assessor not to accept defective list or neglect to return list. Penalty.12-53Addition of omitted property. Audits. Penalty.12-53aAssessment and taxation of new real estate construction.12-54Examination by assessors when declaration not filed.12-55Publication of grand list. Changes in valuation. Notice of assessment increase.12-56Assessors may take lists and abstract of previous year.12-57Certificates of correction. Application for refund.12-57aLeased personal property and name of owner thereof to be included for information purposes in declaration of lessee.12-58Declaration of property of manufacturers and traders.12-59Declaration of corporation property. Stockholders exempt.12-60Correction of clerical error in assessment.12-61Special assessment forms; approval of secretary.12-62Revaluation of real property. Regulations. Treatment of certain Indian lands.12-62aUniform assessment date and rate.12-62bThe Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.12-62cMunicipal option to phase in assessment increases resulting from revaluation of real property.12-62dResidential 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 1989.12-62eSource of funds for state payments under section 12-62d.12-62fState grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.12-62gIncrease in certain veteran's exemptions upon revaluation.12-62h and 12-62iStay and phase-in of implementation of revaluation. Performance-based revaluation testing standards.12-62jInterlocal revaluation agreement grant.12-62kRevaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.12-62lOption to not implement revaluation for 2003, 2004 and 2005 assessment years.12-62mReports of assessed valuation of property in towns phasing in revaluation.12-62nMunicipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.12-62oMunicipal option to make annual adjustments in property values.12-62pMunicipal option to delay revaluation or suspend phase-in of real property assessment increase.12-62qRegional revaluation program.12-62rAnnual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property.12-62s12-62s12-62tMunicipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years.12-62uOptional regional property tax base revenue sharing: Definitions.12-62vOptional regional property tax base revenue sharing: Established. Municipal contribution.12-62wOptional regional property tax base revenue sharing: Assessment of commercial and industrial property.12-62xOptional regional property tax base revenue sharing: Administrative auditor.12-62yOptional regional property tax base revenue sharing: Revenue distribution.12-63Rule of valuation. Depreciation schedules.12-63aTaxation of mobile manufactured homes and mobile manufactured home parks.12-63bValuations of rental income real property.12-63cSubmission of income and expense information applicable to rental income real property.12-63dChange in assessed value of real estate. Relationship to sale price.12-63eValuation of property on which a polluted or environmentally hazardous condition exists.12-63fPayment to state of receipts from certain properties subjected to environmental pollution remediation projects.12-63gAssessment of buffers to inland wetlands or watercourses.12-63hLand value taxation program.12-63i and 12-63jPilot program for alternative method of assessment for commercial properties. Information re program for alternative method for assessment for commercial properties.12-63kReduction of assessment for and allocation of tax revenue attributable to improvement to commercial or industrial property in municipality containing an enterprise zone.12-64Real 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.12-64aReduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building.12-65Agreements fixing assessments on multifamily housing.12-65aApproval by state referee.12-65bAgreements between municipality and owner or lessee of real property, personal property or air space fixing the assessment of such property or air space.12-65cDeferral of increased assessments due to rehabilitation: Definitions.12-65dDesignation of rehabilitation area. Criteria for deferral of assessment increase.12-65eAgreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.12-65fAppeal.12-65gAgreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions.12-65hAgreements 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.12-66Property of religious, educational or charitable corporations; leasehold interests.12-66aTaxation of real and personal property held by or on behalf of health system.12-66bValidation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list.12-66cTaxation of residential real property intended for student learning.12-67Taxation of dwelling houses of railroad companies.12-68Grantee failing to record deed, grantor taxed. Damages.12-69Real estate liable for payment of judgment.12-70Obligation of purchaser of real estate assuming payment of taxes.12-71Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.12-71aList of values of vessels. Use in assessing.12-71bTaxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.12-71cPro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim.12-71dSchedule of motor vehicle values. Guidelines for valuation of motor vehicles.12-71e*(See end of section for amended version and effective date.) Motor vehicle mill rate.12-72Assessment of certain classes of vessels.12-73Taxation of municipal property used for sewage disposal.12-74Municipal airports located in another town.12-75Assessment of private water company property. Payments by municipal water companies on certain property.12-76Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.12-76aTaxation of land in which state or United States has easement or other right.12-77Taxation of water power.12-78Taxation of water power and works when power is used in another town.12-79Water power used outside the state.12-80Property of utility company to be taxed where located.12-80aPersonal property used in rendering telecommunications service. Exceptions.12-80bApportionment of property for purposes of section 12-80a.12-80cPayment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service.12-81*(See end of section for amended version of subdivision (33) and effective date.) Exemptions.12-81aProperty subject to tax exemption. Liability of purchaser.12-81bEstablishment by ordinance of effective date for exemption of property acquired by certain institutions.12-81cMunicipal option to exempt certain motor vehicles.12-81dNotification of tax collector of exempt status of property.12-81eExemption for certain vans used to transport employees to and from work.12-81fMunicipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.12-81gAdditional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations.12-81hMunicipal option to allow exemption for certain motor vehicles owned by veterans or service members eligible for exemption under section 12-81 related to disability.12-81iMunicipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.12-81jMunicipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.12-81kExtension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81.12-81lUniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.12-81mMunicipal 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.12-81nMunicipal option to provide additional exemption for businesses offering child care services to residents.12-81oMunicipal option to abate property taxes on certain food manufacturing plants.12-81pMunicipal option to abate property taxes on amusement theme parks.12-81qMunicipal option to abate property taxes on infrastructure of certain water companies.12-81rMunicipal option to abate or forgive taxes or fix assessment on contaminated real property.12-81sMunicipal option to exempt commercial fishing apparatus.12-81tMunicipal option to abate property taxes on information technology personal property.12-81uMunicipal option to abate property taxes on property of certain communications establishments.12-81vMunicipal option to abate taxes on property of electric cooperatives.12-81wMunicipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.12-81xMunicipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician.12-81yMunicipal option to abate property taxes on school buses.12-81zMunicipal option to abate taxes on property of nonstock corporation providing citizenship classes.12-81aaMunicipal option to abate taxes for urban and industrial reinvestment sites.12-81bbMunicipal option to provide property tax credits for affordable housing deed restrictions.12-81ccPortability of certain veterans' property tax exemptions.12-81ddMunicipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.12-81eeTerms of stipulated judgment not affected by property tax exemption for certain open space land.12-81ffMunicipal option to abate property taxes on machinery used in connection with recycling.12-81ggMunicipal option to exempt horses and ponies from property taxation.12-81hhMunicipal option to abate property taxes on personal property of gas company for gas expansion projects.12-81iiMunicipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty.12-81jjMunicipal option to provide exemption for veterans not eligible for certain other exemptions.12-81kkMunicipal option to provide exemption for certain veterans.12-81llMunicipal option to abate property taxes on child care center or group child care home.12-81mmMunicipal option to abate property taxes on recreational trails.12-81nnMunicipal option to provide exemption for workforce housing development projects.12-81ooMunicipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.12-82Exemptions of veterans of allied services of First World War.12-83 and 12-84Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions.12-85Veterans' exemptions, residence and record ownership requirements.12-86Termination date of Second World War.12-87Additional report. Property, when taxable.12-87aQuadrennial property tax exemption statements; extension of time to file.12-88When property otherwise taxable may be completely or partially exempted.12-88aApplication of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency.12-89Assessors or boards of assessors to determine exemptions.12-89aCertain organizations may be required by assessor to submit evidence of exemption from federal income tax.12-90Limitation on number of exemptions allowed.12-91Exemption for farm machinery, horses or ponies. Additional optional exemptions for farm machinery and farm buildings or buildings used for housing for seasonal employees.12-92Proofs to be filed by blind.12-93Veterans' exemptions; proof of claim.12-93aAllowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.12-94Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.12-94aState reimbursement in lieu of tax revenue from totally disabled persons.12-94b and 12-94cState 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.12-94dPayment in lieu of tax revenue from electric generation facilities.12-94eMunicipal option to grant certain previously waived exemptions.12-94f and 12-94gPhase-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, 2013.12-95Exemption only on submission of evidence.12-95aExemption of merchandise in transit in warehouses.12-96Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.12-97Taxation of timber land of more than ten years' growth. Conversion to forest land classification.12-98Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.12-99Grounds for cancellation of classification. Taxation after cancellation.12-100Material cut for domestic use exempted from yield tax.12-101Due date and collection of tax.12-102Taxing of woodland.12-103Appeals.12-104 to 12-107Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.12-107aDeclaration of policy.12-107bDefinitions.12-107cClassification of land as farm land.12-107dRegulations 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.12-107eClassification of land as open space land.12-107fOpen space land.12-107gClassification of land as marine heritage land.12-108Stored property as property in transit.12-109Listing and valuation of tax-exempt property.12-110Sessions of board of assessment appeals.12-111Appeals to board of assessment appeals.12-112Limit of time for appeals.12-113When board of assessment appeals may reduce assessment.12-114Adjustment of assessment by board of assessment appeals.12-115Addition to grand list by board of assessment appeals.12-116Assessment and taxation under special acts.12-117Extension of time for completion of duties of assessors and board of assessment appeals.12-117aAppeals from boards of tax review or boards of assessment appeals.12-118Appeals from Connecticut Appeals Board for Property Valuation.12-118aValidation of pending appeals.12-119Remedy when property wrongfully assessed.12-119aWaiver of addition to assessments. Municipal option to reduce addition to assessments.12-120Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management.12-120aAnnual 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.12-120bUniform administrative review procedures for certain state-reimbursed property tax exemptions and credits.12-120cAnnual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions.12-121Compensation of assessors and boards of assessment appeals.12-121a to 12-121dPersonal property exempt from assessment.12-121eReduction in assessment of certain rehabilitated buildings.12-121fValidations re assessment lists.12-121g to 12-121z12-121g to 12-121z