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Chapter 203

• Sec. 12-40. Notice requiring declaration of personal property.
• Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.
• Sec. 12-41. Filing of declaration.
• Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.
• Sec. 12-43. Property of nonresidents.
• Sec. 12-44. Municipalities coterminous with or within towns may impose penalty.
• Sec. 12-45. Return to assessors of personalty in trust.
• Sec. 12-46. Penalty for neglect by trustees, guardians or conservators.
• Sec. 12-47. Listing of estates of insolvent debtors and decedents.
• Sec. 12-48. Tenant for life or years to list property.
• Sec. 12-49. Lists to be verified.
• Sec. 12-50. List may be filed by spouse, attorney or agent.
• Sec. 12-51. List may be filed by holder of encumbrance.
• Sec. 12-52. Assessor not to accept defective list or neglect to return list. Penalty.
• Sec. 12-53. Addition of omitted property. Audits. Penalty.
• Sec. 12-53a. Assessment and taxation of new real estate construction.
• Sec. 12-54. Examination by assessors when declaration not filed.
• Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.
• Sec. 12-56. Assessors may take lists and abstract of previous year.
• Sec. 12-57. Certificates of correction.
• Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.
• Sec. 12-58. Declaration of property of manufacturers and traders.
• Sec. 12-59. Declaration of corporation property. Stockholders exempt.
• Sec. 12-60. Correction of clerical error in assessment.
• Sec. 12-61. Special assessment forms; approval of secretary.
• Sec. 12-62. Revaluation of real estate. Regulations. Certain Indian lands exempt.
• Sec. 12-62a. Uniform assessment date and rate.
• Sec. 12-62b. The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.
• Sec. 12-62c. Municipal option to phase in assessment increases resulting from revaluation of real property.
• Sec. 12-62d. *(See end of section for repeal information.) Residential property tax relief for municipalities with certain effective tax rate following revaluation: State program related to revaluatio
• Sec. 12-62e. Source of funds for state payments under section 12-62d.
• Sec. 12-62f. State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.
• Sec. 12-62g. Increase in certain veteran's exemptions upon revaluation.
• Secs. 12-62h and 12-62i. Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards.
• Sec. 12-62j. Interlocal revaluation agreement grant.
• Sec. 12-62k. Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.
• Sec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
• Sec. 12-62m. Reports of assessed valuation of property in towns phasing in revaluation.
• Sec. 12-62n. Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.
• Sec. 12-62o. Municipal option to make annual adjustments in property values.
• Sec. 12-63. Rule of valuation. Optional depreciation schedules. Depreciation rules for machinery and equipment.
• Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks.
• Sec. 12-63b. Valuation of rental income real property.
• Sec. 12-63c. Disclosure of income and expense information of rental property.
• Sec. 12-63d. Change in assessed value of real estate. Relationship to sale price.
• Sec. 12-63e. Valuation of property on which a polluted or environmentally hazardous condition exists.
• Sec. 12-63f. Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.
• Sec. 12-63g. Assessment of buffers to inland wetlands or watercourses.
• 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.
• 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.
• Sec. 12-65. Agreements fixing assessments on multifamily housing.
• Sec. 12-65a. Approval by state referee.
• Sec. 12-65b. Agreements between municipality and owner or lessee of real property or air space fixing the assessment of such property or air space.
• Sec. 12-65c. Deferral of increased assessments due to rehabilitation: Definitions.
• Sec. 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase.
• Sec. 12-65e. Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.
• Sec. 12-65f. Appeal.
• Sec. 12-65g. Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate physically disabled persons. Required provisions.
• Sec. 12-65h. Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility fixing the assessment of personal property in such facility.
• Sec. 12-66. Property of religious, educational or charitable corporations; leasehold interests.
• Sec. 12-67. Taxation of dwelling houses of railroad companies.
• Sec. 12-68. Grantee failing to record deed, grantor taxed. Damages.
• Sec. 12-69. Real estate liable for payment of judgment.
• Sec. 12-70. Obligation of purchaser of real estate assuming payment of taxes.
• 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.
• Sec. 12-71a. List of values of vessels. Use in assessing.
• Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.
• 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.
• Sec. 12-71d. Schedule of motor vehicle values.
• Sec. 12-72. Assessment of certain classes of vessels.
• Sec. 12-73. Taxation of municipal property used for sewage disposal.
• Sec. 12-74. Municipal airports located in another town.
• Sec. 12-75. Assessment of private water company property. Payments by municipal water companies on certain property.
• Sec. 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.
• Sec. 12-76a. Taxation of land in which state or United States has easement or other right.
• Sec. 12-77. Taxation of water power.
• Sec. 12-78. Taxation of water power and works when power is used in another town.
• Sec. 12-79. Water power used outside the state.
• Sec. 12-80. Property of utility company to be taxed where located.
• Sec. 12-80a. Personal property used in rendering telecommunications services.
• Sec. 12-80b. Apportionment of property for purposes of section 12-80a.
• Sec. 12-81. Exemptions.
• Sec. 12-81a. Property subject to tax exemption. Liability of purchaser.
• Sec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions.
• Sec. 12-81c. Municipal option to exempt certain motor vehicles.
• Sec. 12-81d. Notification of tax collector of exempt status of property.
• Sec. 12-81e. Exemption for certain vans used to transport employees to and from work.
• Sec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.
• Sec. 12-81g. Additional exemption from property tax for veterans. State reimbursement for related tax loss.
• Sec. 12-81h. Municipal option to allow exemption applicable to assessed value of a motor vehicle specially equipped for disabled veteran eligible for exemption under section 12-81 related to disabilit
• Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
• Sec. 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.
• Sec. 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72) and (74) of section 12-81.
• Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.
• 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 operate
• Sec. 12-81n. Municipal option to provide additional exemption for businesses offering child day care services to residents.
• Sec. 12-81o. Municipal option to abate property taxes on certain food manufacturing plants.
• Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks.
• Sec. 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies.
• Sec. 12-81r. Municipal option to abate or forgive taxes on contaminated real property undergoing remediation.
• Sec. 12-81s. Municipal option to exempt commercial fishing apparatus.
• Sec. 12-81t. Municipal option to abate property taxes on information technology personal property.
• Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments.
• Sec. 12-81v. Municipal option to abate taxes on property of electric cooperatives.
• Sec. 12-81w. Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.
• Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officers or firefighters.
• Sec. 12-81y. Municipal option to abate property taxes on school buses.
• Sec. 12-81z. Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.
• Sec. 12-81aa. Municipal option to abate taxes for urban and industrial reinvestment sites.
• Sec. 12-81bb. Municipal option to provide property tax credits for affordable housing deed restrictions.
• Sec. 12-81cc. Portability of certain veterans' property tax exemptions.
• Sec. 12-81dd. Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.
• Sec. 12-81ee. Terms of stipulated judgment not affected by property tax exemption for certain open space land.
• Sec. 12-82. Exemptions of veterans of allied services of First World War.
• Secs. 12-83 and 12-84. Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions.
• Sec. 12-85. Veterans' exemptions, residence and record ownership requirements.
• Sec. 12-86. Termination date of Second World War.
• Sec. 12-87. Additional report. Property, when taxable.
• Sec. 12-87a. Quadrennial property tax exemption statements; extension of time to file.
• Sec. 12-88. When property otherwise taxable may be completely or partially exempted.
• 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.
• Sec. 12-89. Assessors to determine exemptions.
• Sec. 12-89a. Certain organizations may be required by assessor to submit evidence of exemption from federal income tax.
• Sec. 12-90. Limitation on number of exemptions allowed.
• Sec. 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees.
• Sec. 12-92. Proofs to be filed by blind.
• Sec. 12-93. Veterans' exemptions; proof of claim.
• Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.
• Sec. 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.
• Sec. 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons.
• Sec. 12-94b. State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment. Applicable until July 1, 2013.
• Sec. 12-94c. Depreciation schedule for revenue loss for certain machinery and equipment to be reimbursed by the state.
• Sec. 12-94d. Payment in lieu of tax revenue from electric generation facilities.
• Sec. 12-94e. Municipal option to grant certain previously waived exemptions.
• Sec. 12-94f. Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment.
• Sec. 12-94g. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013.
• Sec. 12-95. Exemption only on submission of evidence.
• Sec. 12-95a. Exemption of merchandise in transit in warehouses.
• Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.
• Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification.
• Sec. 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.
• Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation.
• Sec. 12-100. Material cut for domestic use exempted from yield tax.
• Sec. 12-101. Due date and collection of tax.
• Sec. 12-102. Taxing of woodland.
• Sec. 12-103. Appeals.
• Secs. 12-104 to 12-107. Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.
• Sec. 12-107a. Declaration of policy.
• Sec. 12-107b. Definitions.
• Sec. 12-107c. Classification of land as farm land.
• Sec. 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. Appli
• Sec. 12-107e. Classification of land as open space land.
• Sec. 12-107f. Open space land.
• Sec. 12-107g. Classification of land as marine heritage land.
• Sec. 12-108. Stored property as property in transit.
• Sec. 12-109. Listing and valuation of tax-exempt property.
• Sec. 12-110. Sessions of board of assessment appeals.
• Sec. 12-111. Appeals to board of assessment appeals.
• Sec. 12-112. Limit of time for appeals.
• Sec. 12-113. When board of assessment appeals may reduce assessment.
• Sec. 12-114. Adjustment of assessment by board of assessment appeals.
• Sec. 12-115. Addition to grand list by board of assessment appeals.
• Sec. 12-116. Assessment and taxation under special acts.
• Sec. 12-117. Extension of time for completion of duties of assessors and board of assessment appeals.
• Sec. 12-117a. Appeals from boards of tax review or boards of assessment appeals.
• Sec. 12-118. Appeals from Connecticut Appeals Board for Property Valuation.
• Sec. 12-118a. Validation of pending appeals.
• Sec. 12-119. Remedy when property wrongfully assessed.
• Sec. 12-119a. Waiver of addition to assessments. Municipal option to reduce addition to assessments.
• Sec. 12-120. Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management.
• Sec. 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.
• Sec. 12-120b. Uniform administrative review procedures for certain state-reimbursed property tax exemptions, credits and rebates.
• Sec. 12-121. Compensation of assessors and boards of assessment appeals.
• Secs. 12-121a to 12-121d. Personal property exempt from assessment.
• Sec. 12-121e. Reduction in assessment of certain rehabilitated buildings.
• Sec. 12-121f. Validations re assessment lists.
• Secs. 12-121g to 12-121z.