Connecticut · Statutes
Chapter 203
118 sections
118 sections
- Conn. Gen. Stat. § 12-40Sec. 12-40. Notice requiring declaration of personal property.
- Conn. Gen. Stat. § 12-40aSec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.
- Conn. Gen. Stat. § 12-41Sec. 12-41. Filing of declaration.
- Conn. Gen. Stat. § 12-42Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.
- Conn. Gen. Stat. § 12-43Sec. 12-43. Property of nonresidents.
- Conn. Gen. Stat. § 12-45Sec. 12-45. Return to assessors of personalty in trust.
- Conn. Gen. Stat. § 12-47Sec. 12-47. Listing of estates of insolvent debtors and decedents.
- Conn. Gen. Stat. § 12-48Sec. 12-48. Tenant for life or years to list property.Reserved
- Conn. Gen. Stat. § 12-49Sec. 12-49. Lists to be verified.
- Conn. Gen. Stat. § 12-53Sec. 12-53. Addition of omitted property. Audits. Penalty.
- Conn. Gen. Stat. § 12-53aSec. 12-53a. Assessment and taxation of new real estate construction.
- Conn. Gen. Stat. § 12-55Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.
- Conn. Gen. Stat. § 12-57Sec. 12-57. Certificates of correction. Application for refund.
- Conn. Gen. Stat. § 12-57aSec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.
- Conn. Gen. Stat. § 12-58Sec. 12-58. Declaration of property of manufacturers and traders.
- Conn. Gen. Stat. § 12-59Sec. 12-59. Declaration of corporation property. Stockholders exempt.
- Conn. Gen. Stat. § 12-60Sec. 12-60. Correction of clerical error in assessment.
- Conn. Gen. Stat. § 12-62Sec. 12-62. Revaluation of real property. Regulations. Treatment of certain Indian lands.
- Conn. Gen. Stat. § 12-62aSec. 12-62a. Uniform assessment date and rate.Repealed
- Conn. Gen. Stat. § 12-62cSec. 12-62c. Municipal option to phase in assessment increases resulting from revaluation of real property.
- Conn. Gen. Stat. § 12-62fSec. 12-62f. State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.
- Conn. Gen. Stat. § 12-62lSec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
- Conn. Gen. Stat. § 12-62mSec. 12-62m. Reports of assessed valuation of property in towns phasing in revaluation.
- Conn. Gen. Stat. § 12-62nSec. 12-62n. Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.
- Conn. Gen. Stat. § 12-62pSec. 12-62p. Municipal option to delay revaluation or suspend phase-in of real property assessment increase.
- Conn. Gen. Stat. § 12-62qSec. 12-62q. Regional revaluation program.
- Conn. Gen. Stat. § 12-62rSec. 12-62r. Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property.
- Conn. Gen. Stat. § 12-62tSec. 12-62t. Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years.
- Conn. Gen. Stat. § 12-62uSec. 12-62u. Optional regional property tax base revenue sharing: Definitions.
- Conn. Gen. Stat. § 12-62xSec. 12-62x. Optional regional property tax base revenue sharing: Administrative auditor.
- Conn. Gen. Stat. § 12-63Sec. 12-63. Rule of valuation. Depreciation schedules.
- Conn. Gen. Stat. § 12-63aSec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks.
- Conn. Gen. Stat. § 12-63bSec. 12-63b. Valuations of rental income real property.
- Conn. Gen. Stat. § 12-63cSec. 12-63c. Submission of income and expense information applicable to rental income real property.
- Conn. Gen. Stat. § 12-63dSec. 12-63d. Change in assessed value of real estate. Relationship to sale price.
- Conn. Gen. Stat. § 12-63eSec. 12-63e. Valuation of property on which a polluted or environmentally hazardous condition exists.
- Conn. Gen. Stat. § 12-63gSec. 12-63g. Assessment of buffers to inland wetlands or watercourses.
- Conn. Gen. Stat. § 12-63hSec. 12-63h. Land value taxation program.
- Conn. Gen. Stat. § 12-63kSec. 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.
- Conn. Gen. Stat. § 12-64Sec. 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.
- Conn. Gen. Stat. § 12-64aSec. 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.
- Conn. Gen. Stat. § 12-65bSec. 12-65b. Agreements 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. § 12-65cSec. 12-65c. Deferral of increased assessments due to rehabilitation: Definitions.
- Conn. Gen. Stat. § 12-65dSec. 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase.
- Conn. Gen. Stat. § 12-66Sec. 12-66. Property of religious, educational or charitable corporations; leasehold interests.
- Conn. Gen. Stat. § 12-66aSec. 12-66a. Taxation of real and personal property held by or on behalf of health system.
- Conn. Gen. Stat. § 12-68Sec. 12-68. Grantee failing to record deed, grantor taxed. Damages.
- Conn. Gen. Stat. § 12-70Sec. 12-70. Obligation of purchaser of real estate assuming payment of taxes.
- Conn. Gen. Stat. § 12-71Sec. 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.
- Conn. Gen. Stat. § 12-71bSec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.
- Conn. Gen. Stat. § 12-71cSec. 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.
- Conn. Gen. Stat. § 12-71dSec. 12-71d. Schedule of motor vehicle values. Guidelines for valuation of motor vehicles.
- Conn. Gen. Stat. § 12-71eSec. 12-71e. *(See end of section for amended version and effective date.) Motor vehicle mill rate.
- Conn. Gen. Stat. § 12-74Sec. 12-74. Municipal airports located in another town.
- Conn. Gen. Stat. § 12-75Sec. 12-75. Assessment of private water company property. Payments by municipal water companies on certain property.
- Conn. Gen. Stat. § 12-76Sec. 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.
- Conn. Gen. Stat. § 12-77Sec. 12-77. Taxation of water power.
- Conn. Gen. Stat. § 12-78Sec. 12-78. Taxation of water power and works when power is used in another town.
- Conn. Gen. Stat. § 12-80Sec. 12-80. Property of utility company to be taxed where located.
- Conn. Gen. Stat. § 12-80aSec. 12-80a. Personal property used in rendering telecommunications service. Exceptions.
- Conn. Gen. Stat. § 12-80bSec. 12-80b. Apportionment of property for purposes of section 12-80a.
- Conn. Gen. Stat. § 12-80cSec. 12-80c. Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service.
- Conn. Gen. Stat. § 12-81Sec. 12-81. *(See end of section for amended version of subdivision (33) and effective date.) Exemptions.Repealed
- Conn. Gen. Stat. § 12-81aSec. 12-81a. Property subject to tax exemption. Liability of purchaser.
- Conn. Gen. Stat. § 12-81aaSec. 12-81aa. Municipal option to abate taxes for urban and industrial reinvestment sites.
- Conn. Gen. Stat. § 12-81bSec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions.
- Conn. Gen. Stat. § 12-81bbSec. 12-81bb. Municipal option to provide property tax credits for affordable housing deed restrictions.
- Conn. Gen. Stat. § 12-81fSec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81ffSec. 12-81ff. Municipal option to abate property taxes on machinery used in connection with recycling.
- Conn. Gen. Stat. § 12-81gSec. 12-81g. Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations.
- Conn. Gen. Stat. § 12-81iSec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81iiSec. 12-81ii. Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty.
- Conn. Gen. Stat. § 12-81jSec. 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81jjSec. 12-81jj. Municipal option to provide exemption for veterans not eligible for certain other exemptions.
- Conn. Gen. Stat. § 12-81kkSec. 12-81kk. Municipal option to provide exemption for certain veterans.
- Conn. Gen. Stat. § 12-81mmSec. 12-81mm. Municipal option to abate property taxes on recreational trails.
- Conn. Gen. Stat. § 12-81rSec. 12-81r. Municipal option to abate or forgive taxes or fix assessment on contaminated real property.
- Conn. Gen. Stat. § 12-82Sec. 12-82. Exemptions of veterans of allied services of First World War.
- Conn. Gen. Stat. § 12-87Sec. 12-87. Additional report. Property, when taxable.
- Conn. Gen. Stat. § 12-88Sec. 12-88. When property otherwise taxable may be completely or partially exempted.
- Conn. Gen. Stat. § 12-88aSec. 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.
- Conn. Gen. Stat. § 12-89Sec. 12-89. Assessors or boards of assessors to determine exemptions.
- Conn. Gen. Stat. § 12-90Sec. 12-90. Limitation on number of exemptions allowed.
- Conn. Gen. Stat. § 12-91Sec. 12-91. Exemption 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. § 12-92Sec. 12-92. Proofs to be filed by blind.
- Conn. Gen. Stat. § 12-93Sec. 12-93. Veterans' exemptions; proof of claim.
- Conn. Gen. Stat. § 12-93aSec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.
- Conn. Gen. Stat. § 12-94Sec. 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.
- Conn. Gen. Stat. § 12-94aSec. 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons.
- Conn. Gen. Stat. § 12-94dSec. 12-94d. Payment in lieu of tax revenue from electric generation facilities.
- Conn. Gen. Stat. § 12-95aSec. 12-95a. Exemption of merchandise in transit in warehouses.
- Conn. Gen. Stat. § 12-96Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-97Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-98Sec. 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-107aSec. 12-107a. Declaration of policy.
- Conn. Gen. Stat. § 12-107bSec. 12-107b. Definitions.
- Conn. Gen. Stat. § 12-107cSec. 12-107c. Classification of land as farm land.
- Conn. Gen. Stat. § 12-107dSec. 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 Forester.
- Conn. Gen. Stat. § 12-107eSec. 12-107e. Classification of land as open space land.
- Conn. Gen. Stat. § 12-107fSec. 12-107f. Open space land.