(a) Each owner of tangible personal property located in any town for three months or more during the assessment year immediately preceding any assessment day, who is a nonresident of such town, shall file a declaration of such personal property with the assessors of the town in which the same is located on such assessment day, if located in such town for three months or more in such year, otherwise, in the town in which such property is located for the three months or more in such year nearest to such assessment day, under the same provisions as apply to residents, and such personal property shall not be liable to taxation in any other town in this state. The declaration of each nonresident taxpayer shall contain the nonresident's post-office and street address.
(b) At least thirty days before the expiration of the time for filing such declaration, the assessors shall mail blank declaration forms to each nonresident, or to such nonresident's attorney or agent having custody of the nonresident's taxable property, or send such forms electronically to such nonresident's electronic mail address or the electronic mail address of such nonresident's attorney or agent, provided such nonresident has requested, in writing, to receive such forms electronically. If the identity or mailing address of a nonresident taxpayer is not discovered until after the expiration of time for filing a declaration, the assessor shall, not later than ten days after determining the identity or mailing address, mail a declaration form to the nonresident taxpayer. Such taxpayer shall file the declaration not later than fifteen days after the date such declaration form is sent. Each nonresident taxpayer who fails to file a declaration in accordance with the provisions of this section shall be subject to the penalty provided in subsection (f) of section 12-41.
(c) As used in this section, “nonresident” means a person who does not reside in the town in which such person's tangible personal property is located on the assessment day, or a company, corporation, limited liability company, partnership or any other type of business enterprise that does not have an established place for conducting business in such town on the assessment day.
(1949 Rev., S. 1720; P.A. 75-454, S. 1, 2; P.A. 76-322, S. 20, 27; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 82-458, S. 1, 3; P.A. 99-189, S. 4, 20; P.A. 11-69, S. 2; P.A. 22-110, S. 3; 22-118, S. 509.)
History: P.A. 75-454 deleted requirement that blank forms be mailed at least 15 days before expiration of filing time and inserted requirement that nonresidents file lists within 15 days after receiving blank forms; P.A. 76-322 repealed 1975 amendments, returning statute to pre-1975 status; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 82-458 amended provisions concerning period of time personal property of nonresidents of any town must be located in such town to be subject to tax therein by deleting “more than seven months during the year” and substituting “three months or more during the assessment year immediately preceding any assessment day”, effective June 8, 1982 and applicable in any town with respect to assessment years commencing October 1, 1981, and thereafter; P.A. 99-189 added procedure for discovery and assessment of nonresident property owner and defined nonresident, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 11-69 required declaration forms to be mailed or sent electronically at least 30 days before expiration of time for filing, added language re sending declaration forms electronically, inserted “form” re declaration and replaced reference to Sec. 12-41(d) with reference to Sec. 12-41(e), effective October 1, 2011, and applicable to assessment years commencing on or after that date; P.A. 22-110 designated existing provisions as Subsecs. (a) to (c) and made a technical change in designated Subsec. (b); P.A. 22-118 made a conforming change, effective July 1, 2022.
See Sec. 12-71 re personal property subject to tax.
Section is merely directory. 30 C. 402. Personal property of nonresidents as a general rule not taxable. 47 C. 484. Cited. 123 C. 546; 145 C. 375; 147 C. 287. Applicability to nonresident corporations and discussed in relation to Sec. 12-59. 166 C. 405. Cited. 189 C. 690; 212 C. 167; Id., 639; 227 C. 826; 240 C. 192. Corporation's motor vehicles properly are assessed, for purposes of personal property taxation, in town in which the corporation maintains its principal place of business, irrespective of where its motor vehicles are actually located; nothing in section overrides the specific exemption from declaration of personal property provided by Sec. 12-41(b). 266 C. 706.
Cited. 29 CS 125.
Structure Connecticut General Statutes
Chapter 203 - Property Tax Assessment
Section 12-40. - Notice requiring declaration of personal property.
Section 12-41. - Filing of declaration.
Section 12-43. - Property of nonresidents.
Section 12-44. - Penalty addition by certain municipal associations.
Section 12-45. - Return to assessors of personalty in trust.
Section 12-46. - Penalty for neglect by trustees, guardians or conservators.
Section 12-47. - Listing of estates of insolvent debtors and decedents.
Section 12-48. - Tenant for life or years to list property.
Section 12-49. - Lists to be verified.
Section 12-50. - List may be filed by spouse, attorney or agent.
Section 12-51. - List may be filed by holder of encumbrance.
Section 12-52. - Assessor not to accept defective list or neglect to return list. Penalty.
Section 12-53. - Addition of omitted property. Audits. Penalty.
Section 12-53a. - Assessment and taxation of new real estate construction.
Section 12-54. - Examination by assessors when declaration not filed.
Section 12-55. - Publication of grand list. Changes in valuation. Notice of assessment increase.
Section 12-56. - Assessors may take lists and abstract of previous year.
Section 12-57. - Certificates of correction. Application for refund.
Section 12-58. - Declaration of property of manufacturers and traders.
Section 12-59. - Declaration of corporation property. Stockholders exempt.
Section 12-60. - Correction of clerical error in assessment.
Section 12-61. - Special assessment forms; approval of secretary.
Section 12-62. - Revaluation of real property. Regulations. Treatment of certain Indian lands.
Section 12-62a. - Uniform assessment date and rate.
Section 12-62e. - Source of funds for state payments under section 12-62d.
Section 12-62g. - Increase in certain veteran's exemptions upon revaluation.
Section 12-62j. - Interlocal revaluation agreement grant.
Section 12-62l. - Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
Section 12-62m. - Reports of assessed valuation of property in towns phasing in revaluation.
Section 12-62o. - Municipal option to make annual adjustments in property values.
Section 12-62q. - Regional revaluation program.
Section 12-62u. - Optional regional property tax base revenue sharing: Definitions.
Section 12-62x. - Optional regional property tax base revenue sharing: Administrative auditor.
Section 12-62y. - Optional regional property tax base revenue sharing: Revenue distribution.
Section 12-63. - Rule of valuation. Depreciation schedules.
Section 12-63a. - Taxation of mobile manufactured homes and mobile manufactured home parks.
Section 12-63b. - Valuation of rental income real property.
Section 12-63d. - Change in assessed value of real estate. Relationship to sale price.
Section 12-63g. - Assessment of buffers to inland wetlands or watercourses.
Section 12-63h. - Land value taxation program.
Section 12-65. - Agreements fixing assessments on multifamily housing.
Section 12-65a. - Approval by state referee.
Section 12-65c. - Deferral of increased assessments due to rehabilitation: Definitions.
Section 12-65d. - Designation of rehabilitation area. Criteria for deferral of assessment increase.
Section 12-66. - Property of religious, educational or charitable corporations; leasehold interests.
Section 12-66a. - Taxation of real and personal property held by or on behalf of health system.
Section 12-66c. - Taxation of residential real property intended for student learning.
Section 12-67. - Taxation of dwelling houses of railroad companies.
Section 12-68. - Grantee failing to record deed, grantor taxed. Damages.
Section 12-69. - Real estate liable for payment of judgment.
Section 12-70. - Obligation of purchaser of real estate assuming payment of taxes.
Section 12-71a. - List of values of vessels. Use in assessing.
Section 12-71d. - Schedule of motor vehicle values. Schedule of motor vehicle plate classes.
Section 12-71e. - Motor vehicle mill rate.
Section 12-72. - Assessment of certain classes of vessels.
Section 12-73. - Taxation of municipal property used for sewage disposal.
Section 12-74. - Municipal airports located in another town.
Section 12-76a. - Taxation of land in which state or United States has easement or other right.
Section 12-77. - Taxation of water power.
Section 12-78. - Taxation of water power and works when power is used in another town.
Section 12-79. - Water power used outside the state.
Section 12-80. - Property of utility company to be taxed where located.
Section 12-80a. - Personal property used in rendering telecommunications service. Exceptions.
Section 12-80b. - Apportionment of property for purposes of section 12-80a.
Section 12-81a. - Property subject to tax exemption. Liability of purchaser.
Section 12-81aa. - Municipal option to abate taxes for urban and industrial reinvestment sites.
Section 12-81c. - Municipal option to exempt certain motor vehicles.
Section 12-81cc. - Portability of certain veterans' property tax exemptions.
Section 12-81d. - Notification of tax collector of exempt status of property.
Section 12-81e. - Exemption for certain vans used to transport employees to and from work.
Section 12-81gg. - Municipal option to exempt horses and ponies from property taxation.
Section 12-81kk. - Municipal option to provide exemption for certain veterans.
Section 12-81o. - Municipal option to abate property taxes on certain food manufacturing plants.
Section 12-81p. - Municipal option to abate property taxes on amusement theme parks.
Section 12-81s. - Municipal option to exempt commercial fishing apparatus.
Section 12-81v. - Municipal option to abate taxes on property of electric cooperatives.
Section 12-81y. - Municipal option to abate property taxes on school buses.
Section 12-82. - Exemptions of veterans of allied services of First World War.
Section 12-85. - Veterans' exemptions, residence and record ownership requirements.
Section 12-86. - Termination date of Second World War.
Section 12-87. - Additional report. Property, when taxable.
Section 12-87a. - Quadrennial property tax exemption statements; extension of time to file.
Section 12-88. - When property otherwise taxable may be completely or partially exempted.
Section 12-89. - Assessors or boards of assessors to determine exemptions.
Section 12-90. - Limitation on number of exemptions allowed.
Section 12-92. - Proofs to be filed by blind.
Section 12-93. - Veterans' exemptions; proof of claim.
Section 12-94a. - State reimbursement in lieu of tax revenue from totally disabled persons.
Section 12-94d. - Payment in lieu of tax revenue from electric generation facilities.
Section 12-94e. - Municipal option to grant certain previously waived exemptions.
Section 12-95. - Exemption only on submission of evidence.
Section 12-95a. - Exemption of merchandise in transit in warehouses.
Section 12-99. - Grounds for cancellation of classification. Taxation after cancellation.
Section 12-100. - Material cut for domestic use exempted from yield tax.
Section 12-101. - Due date and collection of tax.
Section 12-102. - Taxing of woodland.
Section 12-107a. - Declaration of policy.
Section 12-107b. - Definitions.
Section 12-107c. - Classification of land as farm land.
Section 12-107e. - Classification of land as open space land.
Section 12-107f. - Open space land.
Section 12-107g. - Classification of land as marine heritage land.
Section 12-108. - Stored property as property in transit.
Section 12-109. - Listing and valuation of tax-exempt property.
Section 12-110. - Sessions of board of assessment appeals.
Section 12-111. - Appeals to board of assessment appeals.
Section 12-112. - Limit of time for appeals.
Section 12-113. - When board of assessment appeals may reduce assessment.
Section 12-114. - Adjustment of assessment by board of assessment appeals.
Section 12-115. - Addition to grand list by board of assessment appeals.
Section 12-116. - Assessment and taxation under special acts.
Section 12-117a. - Appeals from boards of tax review or boards of assessment appeals.
Section 12-118. - Appeals from Connecticut Appeals Board for Property Valuation.
Section 12-118a. - Validation of pending appeals.
Section 12-119. - Remedy when property wrongfully assessed.
Section 12-121. - Compensation of assessors and boards of assessment appeals.
Section 12-121a to 12-121d. - Personal property exempt from assessment.
Section 12-121e. - Reduction in assessment of certain rehabilitated buildings.