Sec. 8-215. Tax abatement for housing for low or moderate-income persons.
Sec. 8-215. Tax abatement for housing for low or moderate-income persons.
Any municipality may by ordinance provide for the abatement in part or in whole of
real property taxes on any housing solely for low or moderate-income persons or families
and may by ordinance classify the property on which such housing is situated as property
used for housing solely for low or moderate-income persons or families. Such tax abatement shall be used for one or more of the following purposes: (1) To reduce rents below
the levels which would be achieved in the absence of such abatement and to improve
the quality and design of such housing; (2) to effect occupancy of such housing by
persons and families of varying income levels within limits determined by the Commissioner of Economic and Community Development by regulation, or (3) to provide necessary related facilities or services in such housing. Such abatement shall be made pursuant
to a contract between the municipality and the owner of any such housing, which contract
shall provide the terms of such abatement, that moneys equal to the amount of such
abatement shall be used for any one or more of the purposes herein stated, and that
such abatement shall terminate at any time when such housing is not solely for low or
moderate-income persons or families.
(1967, P.A. 522, S. 18; P.A. 73-642, S. 1; P.A. 77-614, S. 295, 610; P.A. 79-598, S. 16; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6.)
History: P.A. 73-642 allowed municipalities to classify property as solely for use for housing for low and moderate-income families by ordinance; P.A. 77-614 specified commissioner of economic development, previously "commissioner"
referred to commissioner of community affairs, effective January 1, 1979; P.A. 79-598 substituted commissioner of housing
for commissioner of economic development; P.A. 95-250 and P.A. 96-211 replaced Commissioner and Department of
Housing with Commissioner and Department of Economic and Community Development.
Cited. 170 C. 556.
Tax abatement constitutes subsidy to landlord supporting conclusion that activities of landlord are "state action" re
federal constitution. 33 CS 15.