Connecticut · Statutes
Chapter 203
118 sections
118 sections
- Conn. Gen. Stat. § 12-40Notice requiring declaration of personal property.
- Conn. Gen. Stat. § 12-40aCommittee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.
- Conn. Gen. Stat. § 12-41Filing of declaration.
- Conn. Gen. Stat. § 12-42Extension for filing declaration. Assessor preparation of declaration when none filed.
- Conn. Gen. Stat. § 12-43Property of nonresidents.
- Conn. Gen. Stat. § 12-45Return to assessors of personalty in trust.
- Conn. Gen. Stat. § 12-47Listing of estates of insolvent debtors and decedents.
- Conn. Gen. Stat. § 12-48Tenant for life or years to list property.Reserved
- Conn. Gen. Stat. § 12-49Lists to be verified.
- Conn. Gen. Stat. § 12-53Addition of omitted property. Audits. Penalty.
- Conn. Gen. Stat. § 12-53aAssessment and taxation of new real estate construction.
- Conn. Gen. Stat. § 12-55Publication of grand list. Changes in valuation. Notice of assessment increase.
- Conn. Gen. Stat. § 12-57Certificates of correction. Application for refund.
- Conn. Gen. Stat. § 12-57aLeased personal property and name of owner thereof to be included for information purposes in declaration of lessee.
- Conn. Gen. Stat. § 12-58Declaration of property of manufacturers and traders.
- Conn. Gen. Stat. § 12-59Declaration of corporation property. Stockholders exempt.
- Conn. Gen. Stat. § 12-60Correction of clerical error in assessment.
- Conn. Gen. Stat. § 12-62Revaluation of real property. Regulations. Treatment of certain Indian lands.
- Conn. Gen. Stat. § 12-62aUniform assessment date and rate.
- Conn. Gen. Stat. § 12-62cMunicipal option to phase in assessment increases resulting from revaluation of real property.
- Conn. Gen. Stat. § 12-62fState grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.
- Conn. Gen. Stat. § 12-62lOption to not implement revaluation for 2003, 2004 and 2005 assessment years.
- Conn. Gen. Stat. § 12-62mReports of assessed valuation of property in towns phasing in revaluation.
- Conn. Gen. Stat. § 12-62nMunicipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.
- Conn. Gen. Stat. § 12-62pMunicipal option to delay revaluation or suspend phase-in of real property assessment increase.
- Conn. Gen. Stat. § 12-62qRegional revaluation program.
- Conn. Gen. Stat. § 12-62rAnnual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property.
- Conn. Gen. Stat. § 12-62tMunicipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years.
- Conn. Gen. Stat. § 12-62uOptional regional property tax base revenue sharing: Definitions.
- Conn. Gen. Stat. § 12-62xOptional regional property tax base revenue sharing: Administrative auditor.
- Conn. Gen. Stat. § 12-63Rule of valuation. Depreciation schedules.
- Conn. Gen. Stat. § 12-63aTaxation of mobile manufactured homes and mobile manufactured home parks.
- Conn. Gen. Stat. § 12-63bValuations of rental income real property.
- Conn. Gen. Stat. § 12-63cSubmission of income and expense information applicable to rental income real property.
- Conn. Gen. Stat. § 12-63dChange in assessed value of real estate. Relationship to sale price.
- Conn. Gen. Stat. § 12-63eValuation of property on which a polluted or environmentally hazardous condition exists.
- Conn. Gen. Stat. § 12-63gAssessment of buffers to inland wetlands or watercourses.
- Conn. Gen. Stat. § 12-63hLand value taxation program.
- Conn. Gen. Stat. § 12-63kReduction 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. § 12-64Real 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.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-65cDeferral of increased assessments due to rehabilitation: Definitions.
- Conn. Gen. Stat. § 12-65dDesignation of rehabilitation area. Criteria for deferral of assessment increase.
- Conn. Gen. Stat. § 12-66Property of religious, educational or charitable corporations; leasehold interests.
- Conn. Gen. Stat. § 12-66aTaxation of real and personal property held by or on behalf of health system.
- Conn. Gen. Stat. § 12-68Grantee failing to record deed, grantor taxed. Damages.
- Conn. Gen. Stat. § 12-70Obligation of purchaser of real estate assuming payment of taxes.
- Conn. Gen. Stat. § 12-71Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.
- Conn. Gen. Stat. § 12-71bTaxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.
- Conn. Gen. Stat. § 12-71cPro 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. § 12-71dSchedule 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. § 12-74Municipal airports located in another town.
- Conn. Gen. Stat. § 12-75Assessment of private water company property. Payments by municipal water companies on certain property.
- Conn. Gen. Stat. § 12-76Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.
- Conn. Gen. Stat. § 12-77Taxation of water power.
- Conn. Gen. Stat. § 12-78Taxation of water power and works when power is used in another town.
- Conn. Gen. Stat. § 12-80Property of utility company to be taxed where located.
- Conn. Gen. Stat. § 12-80aPersonal property used in rendering telecommunications service. Exceptions.
- Conn. Gen. Stat. § 12-80bApportionment of property for purposes of section 12-80a.
- Conn. Gen. Stat. § 12-80cPayment 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. § 12-81aProperty subject to tax exemption. Liability of purchaser.
- Conn. Gen. Stat. § 12-81aaMunicipal option to abate taxes for urban and industrial reinvestment sites.
- Conn. Gen. Stat. § 12-81bEstablishment by ordinance of effective date for exemption of property acquired by certain institutions.
- Conn. Gen. Stat. § 12-81bbMunicipal option to provide property tax credits for affordable housing deed restrictions.
- Conn. Gen. Stat. § 12-81fMunicipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81ffMunicipal option to abate property taxes on machinery used in connection with recycling.
- Conn. Gen. Stat. § 12-81gAdditional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations.
- Conn. Gen. Stat. § 12-81iMunicipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81iiMunicipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty.
- Conn. Gen. Stat. § 12-81jMunicipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81jjMunicipal option to provide exemption for veterans not eligible for certain other exemptions.
- Conn. Gen. Stat. § 12-81kkMunicipal option to provide exemption for certain veterans.
- Conn. Gen. Stat. § 12-81mmMunicipal option to abate property taxes on recreational trails.
- Conn. Gen. Stat. § 12-81rMunicipal option to abate or forgive taxes or fix assessment on contaminated real property.
- Conn. Gen. Stat. § 12-82Exemptions of veterans of allied services of First World War.
- Conn. Gen. Stat. § 12-87Additional report. Property, when taxable.
- Conn. Gen. Stat. § 12-88When property otherwise taxable may be completely or partially exempted.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-89Assessors or boards of assessors to determine exemptions.
- Conn. Gen. Stat. § 12-90Limitation on number of exemptions allowed.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-92Proofs to be filed by blind.
- Conn. Gen. Stat. § 12-93Veterans' exemptions; proof of claim.
- Conn. Gen. Stat. § 12-93aAllowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.
- Conn. Gen. Stat. § 12-94Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.
- Conn. Gen. Stat. § 12-94aState reimbursement in lieu of tax revenue from totally disabled persons.
- Conn. Gen. Stat. § 12-94dPayment in lieu of tax revenue from electric generation facilities.
- Conn. Gen. Stat. § 12-95aExemption of merchandise in transit in warehouses.
- Conn. Gen. Stat. § 12-96Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-97Taxation of timber land of more than ten years' growth. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-98Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-107aDeclaration of policy.
- Conn. Gen. Stat. § 12-107bDefinitions.
- Conn. Gen. Stat. § 12-107cClassification of land as farm land.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-107eClassification of land as open space land.
- Conn. Gen. Stat. § 12-107fOpen space land.