§ 12-40 Notice requiring declaration of personal property
§ 12-40a Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management
§ 12-41 Filing of declaration
§ 12-42 Extension for filing declaration. Assessor preparation of declaration when none filed
§ 12-43 Property of nonresidents
§ 12-44 Municipalities coterminous with or within towns may impose penalty
§ 12-45 Return to assessors of personalty in trust
§ 12-46 Penalty for neglect by trustees, guardians or conservators
§ 12-47 Listing of estates of insolvent debtors and decedents
§ 12-48 Tenant for life or years to list property
§ 12-49 Lists to be verified
§ 12-50 List may be filed by spouse, attorney or agent
§ 12-51 List may be filed by holder of encumbrance
§ 12-52 Assessor not to accept defective list or neglect to return list. Penalty
§ 12-53 Addition of omitted property. Audits. Penalty
§ 12-53a Assessment and taxation of new real estate construction
§ 12-54 Examination by assessors when declaration not filed
§ 12-55 Publication of grand list. Changes in valuation. Notice of assessment increase
§ 12-56 Assessors may take lists and abstract of previous year
§ 12-57 Certificates of correction
§ 12-57a Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee
§ 12-58 Declaration of property of manufacturers and traders
§ 12-59 Declaration of corporation property. Stockholders exempt
§ 12-60 Correction of clerical error in assessment
§ 12-61 Special assessment forms; approval of secretary
§ 12-62 Revaluation of real property. Regulations. Treatment of certain Indian lands
§ 12-62a Uniform assessment date and rate
§ 12-62b The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund
§ 12-62c Municipal option to phase in assessment increases resulting from revaluation of real property
§ 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
§ 12-62e Source of funds for state payments under section 12-62d
§ 12-62f State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation
§ 12-62g Increase in certain veteran’s exemptions upon revaluation
§ 12-62j Interlocal revaluation agreement grant
§ 12-62k Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty
§ 12-62l Option to not implement revaluation for 2003, 2004 and 2005 assessment years
§ 12-62m Reports of assessed valuation of property in towns phasing in revaluation
§ 12-62n Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties
§ 12-62o Municipal option to make annual adjustments in property values
§ 12-62p Municipal option to delay revaluation or suspend phase-in of real property assessment increase
§ 12-62q Regional revaluation program
§ 12-62r Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property
§ 12-62s Home ownership incentive blocks
§ 12-62t Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years
§ 12-62u Optional regional property tax base revenue sharing: Definitions
§ 12-62v Optional regional property tax base revenue sharing: Established. Municipal contribution
§ 12-62w Optional regional property tax base revenue sharing: Assessment of commercial and industrial property
§ 12-62x Optional regional property tax base revenue sharing: Administrative auditor
§ 12-62y Optional regional property tax base revenue sharing: Revenue distribution
§ 12-63 Rule of valuation. Depreciation schedules
§ 12-63a Taxation of mobile manufactured homes and mobile manufactured home parks
§ 12-63b Valuation of rental income real property
§ 12-63c Submission of income and expense information applicable to rental income real property
§ 12-63d Change in assessed value of real estate. Relationship to sale price
§ 12-63e Valuation of property on which a polluted or environmentally hazardous condition exists
§ 12-63f Payment to state of receipts from certain properties subjected to environmental pollution remediation projects
§ 12-63g Assessment of buffers to inland wetlands or watercourses
§ 12-63h Land value taxation program
§ 12-63i Pilot program for alternative method of assessment for commercial properties
§ 12-63j Information re program for alternative method of assessment for commercial properties
§ 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
§ 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
§ 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
§ 12-65 Agreements fixing assessments on multifamily housing
§ 12-65a Approval by state referee
§ 12-65b Agreements between municipality and owner or lessee of real property or air space fixing the assessment of such property or air space
§ 12-65c Deferral of increased assessments due to rehabilitation: Definitions
§ 12-65d Designation of rehabilitation area. Criteria for deferral of assessment increase
§ 12-65e Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions
§ 12-65f Appeal
§ 12-65g Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions
§ 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
§ 12-66 Property of religious, educational or charitable corporations; leasehold interests
§ 12-66a Taxation of real and personal property held by or on behalf of health system
§ 12-66b Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list
§ 12-66c Taxation of residential real property intended for student learning
§ 12-67 Taxation of dwelling houses of railroad companies
§ 12-68 Grantee failing to record deed, grantor taxed. Damages
§ 12-69 Real estate liable for payment of judgment
§ 12-70 Obligation of purchaser of real estate assuming payment of taxes
§ 12-71 Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes
§ 12-71a List of values of vessels. Use in assessing
§ 12-71b Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due
§ 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
§ 12-71d Schedule of motor vehicle values
§ 12-71e Motor vehicle mill rate
§ 12-72 Assessment of certain classes of vessels
§ 12-73 Taxation of municipal property used for sewage disposal
§ 12-74 Municipal airports located in another town
§ 12-75 Assessment of private water company property. Payments by municipal water companies on certain property
§ 12-76 Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality
§ 12-76a Taxation of land in which state or United States has easement or other right
§ 12-77 Taxation of water power
§ 12-78 Taxation of water power and works when power is used in another town
§ 12-79 Water power used outside the state
§ 12-80 Property of utility company to be taxed where located
§ 12-80a Personal property used in rendering telecommunications service. Exceptions
§ 12-80b Apportionment of property for purposes of section 12-80a
§ 12-80c Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service
§ 12-81 Exemptions
§ 12-81a Property subject to tax exemption. Liability of purchaser
§ 12-81b Establishment by ordinance of effective date for exemption of property acquired by certain institutions
§ 12-81c Municipal option to exempt certain motor vehicles
§ 12-81d Notification of tax collector of exempt status of property
§ 12-81e Exemption for certain vans used to transport employees to and from work
§ 12-81f Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81
§ 12-81g Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations
§ 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 disability
§ 12-81i Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81
§ 12-81j Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81
§ 12-81k Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81
§ 12-81l Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j
§ 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
§ 12-81n Municipal option to provide additional exemption for businesses offering child care services to residents
§ 12-81o Municipal option to abate property taxes on certain food manufacturing plants
§ 12-81p Municipal option to abate property taxes on amusement theme parks
§ 12-81q Municipal option to abate property taxes on infrastructure of certain water companies
§ 12-81r Municipal option to abate or forgive taxes or fix assessment on contaminated real property
§ 12-81s Municipal option to exempt commercial fishing apparatus
§ 12-81t Municipal option to abate property taxes on information technology personal property
§ 12-81u Municipal option to abate property taxes on property of certain communications establishments
§ 12-81v Municipal option to abate taxes on property of electric cooperatives
§ 12-81w Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel
§ 12-81x Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician
§ 12-81y Municipal option to abate property taxes on school buses
§ 12-81z Municipal option to abate taxes on property of nonstock corporation providing citizenship classes
§ 12-81aa Municipal option to abate taxes for urban and industrial reinvestment sites
§ 12-81bb Municipal option to provide property tax credits for affordable housing deed restrictions
§ 12-81cc Portability of certain veterans’ property tax exemptions
§ 12-81dd Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization
§ 12-81ee Terms of stipulated judgment not affected by property tax exemption for certain open space land
§ 12-81ff Municipal option to abate property taxes on machinery used in connection with recycling
§ 12-81gg Municipal option to exempt horses and ponies from property taxation
§ 12-81hh Municipal option to abate property taxes on personal property of gas company for gas expansion projects
§ 12-81ii Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty
§ 12-81jj Municipal option to provide exemption for veterans not eligible for certain other exemptions
§ 12-82 Exemptions of veterans of allied services of First World War
§ 12-85 Veterans’ exemptions, residence and record ownership requirements
§ 12-86 Termination date of Second World War
§ 12-87 Additional report. Property, when taxable
§ 12-87a Quadrennial property tax exemption statements; extension of time to file
§ 12-88 When property otherwise taxable may be completely or partially exempted
§ 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
§ 12-89 Assessors to determine exemptions
§ 12-89a Certain organizations may be required by assessor to submit evidence of exemption from federal income tax
§ 12-90 Limitation on number of exemptions allowed
§ 12-91 Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees
§ 12-92 Proofs to be filed by blind
§ 12-93 Veterans’ exemptions; proof of claim
§ 12-93a Allowance of veterans’ property tax exemptions in relation to a residential dwelling on leased land and certain vehicles
§ 12-94 Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions
§ 12-94a State reimbursement in lieu of tax revenue from totally disabled persons
§ 12-94d Payment in lieu of tax revenue from electric generation facilities
§ 12-94e Municipal option to grant certain previously waived exemptions
§ 12-95 Exemption only on submission of evidence
§ 12-95a Exemption of merchandise in transit in warehouses
§ 12-96 Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification
§ 12-97 Taxation of timber land of more than ten years’ growth. Conversion to forest land classification
§ 12-98 Classification of land stocked with trees not more than ten years old. Conversion to forest land classification
§ 12-99 Grounds for cancellation of classification. Taxation after cancellation
§ 12-100 Material cut for domestic use exempted from yield tax
§ 12-101 Due date and collection of tax
§ 12-102 Taxing of woodland
§ 12-103 Appeals
§ 12-107a Declaration of policy
§ 12-107b Definitions
§ 12-107c Classification of land as farm land
§ 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 For
§ 12-107e Classification of land as open space land
§ 12-107f Open space land
§ 12-107g Classification of land as marine heritage land
§ 12-108 Stored property as property in transit
§ 12-109 Listing and valuation of tax-exempt property
§ 12-110 Sessions of board of assessment appeals
§ 12-111 Appeals to board of assessment appeals
§ 12-112 Limit of time for appeals
§ 12-113 When board of assessment appeals may reduce assessment
§ 12-114 Adjustment of assessment by board of assessment appeals
§ 12-115 Addition to grand list by board of assessment appeals
§ 12-116 Assessment and taxation under special acts
§ 12-117 Extension of time for completion of duties of assessors and board of assessment appeals
§ 12-117a Appeals from boards of tax review or boards of assessment appeals
§ 12-118 Appeals from Connecticut Appeals Board for Property Valuation
§ 12-118a Validation of pending appeals
§ 12-119 Remedy when property wrongfully assessed
§ 12-119a Waiver of addition to assessments. Municipal option to reduce addition to assessments
§ 12-120 Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management
§ 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
§ 12-120b Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits
§ 12-121 Compensation of assessors and boards of assessment appeals
§ 12-121e Reduction in assessment of certain rehabilitated buildings
§ 12-121f Validations re assessment lists

Terms Used In Connecticut General Statutes > Chapter 203

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assessor: means the person responsible for establishing property assessments for purposes of a town's grand list and includes a board of assessors. See Connecticut General Statutes 12-62
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • banks: shall include all incorporated banks. See Connecticut General Statutes 1-1
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Commissioner of Revenue Services: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-1
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Devise: To gift property by will.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • farm: includes farm buildings, and accessory buildings thereto, nurseries, orchards, ranges, greenhouses, hoophouses and other temporary structures or other structures used primarily for the raising and, as an incident to ordinary farming operations, the sale of agricultural or horticultural commodities. See Connecticut General Statutes 1-1
  • farming: shall include cultivation of the soil, dairying, forestry, raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, including horses, bees, poultry, fur-bearing animals and wildlife, and the raising or harvesting of oysters, clams, mussels, other molluscan shellfish or fish. See Connecticut General Statutes 1-1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • oath: shall include affirmations in cases where by law an affirmation may be used for an oath, and, in like cases, the word "swear" shall include the word "affirm". See Connecticut General Statutes 1-1
  • Ordinance: means an enactment under the provisions of section 7-157. See Connecticut General Statutes 1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • railroad company: shall be construed to mean and include all corporations, trustees, receivers or other persons, that lay out, construct, maintain or operate a railroad, unless such meaning would be repugnant to the context or to the manifest intention of the General Assembly. See Connecticut General Statutes 1-1
  • Real property: means all the property described in section 12-64. See Connecticut General Statutes 12-62
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • revalue: means to establish the present true and actual value of all real property in a town as of a specific assessment date. See Connecticut General Statutes 12-62
  • Secretary: means the Secretary of the Office of Policy and Management, or said secretary's designee. See Connecticut General Statutes 12-62
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town: means any town, consolidated town and city or consolidated town and borough. See Connecticut General Statutes 12-62
  • Trustee: A person or institution holding and administering property in trust.
  • Voters: means those persons qualified to vote under the provisions of section 7-6. See Connecticut General Statutes 1-1