Connecticut General Statutes
Chapter 203 - Property Tax Assessment
Section 12-80. - Property of utility company to be taxed where located.

Real and tangible personal property owned by any company, including a foreign municipal electric utility as defined in section 12-59, employed in the manufacture, transmission or distribution of gas or electricity or both to be used for light, heat or motive power or in the operation of a system of water works for selling or distributing water or both for domestic or power purposes or for two or more of such purposes shall be set in the list of each town where such property is situated on its assessment day and shall be liable to taxation at such percentage of its fair market value as is determined by the assessors under the provisions of sections 12-64 and 12-71. The provisions of this section shall not affect the provisions of section 12-76. Property subject to taxation under the provisions of this section shall not be subject to taxation under the provisions of sections 12-77, 12-78 and 12-79. Railroad companies subject to taxation under the provisions of chapter 210, and express, telephone and cable companies subject to taxation under the provisions of chapter 211, shall not be subject to the provisions of this section.

(1949 Rev., S. 1759; 1957, P.A. 673, S. 8; P.A. 73-442, S. 2; P.A. 85-304, S. 3, 4; P.A. 14-134, S. 28.)
History: P.A. 73-442 included reference to foreign municipal electric utilities; P.A. 85-304 deleted the reference to railroad car companies as one of the types of companies, which if subject to tax under chapter 211 are not subject to the provisions of this section, consistent with the repeal of the tax on railroad car companies, effective June 5, 1985, and applicable to tax years of car companies commencing on or after January 1, 1985; P.A. 14-134 deleted reference to telegraph companies, effective June 6, 2014.
Section covers a special case carved out of the general terms of Sec. 12-78 and provides that where it is applicable the property shall not be taxed under Sec. 12-78. 137 C. 680. Court applied correct rule of valuation. 139 C. 388. Cited. 149 C. 452. Interment costs of gas line not excluded from fair value determination. 153 C. 334. Cited. 168 C. 319.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 203 - Property Tax Assessment

Section 12-40. - Notice requiring declaration of personal property.

Section 12-40a. - Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.

Section 12-41. - Filing of declaration.

Section 12-42. - Extension for filing declaration. Assessor preparation of declaration when none filed.

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 12-57a. - Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.

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 12-62b. - The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.

Section 12-62c. - Municipal option to phase in assessment increases resulting from revaluation of real property.

Section 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.

Section 12-62e. - Source of funds for state payments under section 12-62d.

Section 12-62f. - State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.

Section 12-62g. - Increase in certain veteran's exemptions upon revaluation.

Section 12-62h and 12-62i. - Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards.

Section 12-62j. - Interlocal revaluation agreement grant.

Section 12-62k. - Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.

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 12-62n. - Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.

Section 12-62o. - Municipal option to make annual adjustments in property values.

Section 12-62p. - Municipal option to delay revaluation or suspend phase-in of real property assessment increase.

Section 12-62q. - Regional revaluation program.

Section 12-62r. - Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property.

Section 12-62t. - Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years.

Section 12-62u. - Optional regional property tax base revenue sharing: Definitions.

Section 12-62v. - Optional regional property tax base revenue sharing: Established. Municipal contribution.

Section 12-62w. - Optional regional property tax base revenue sharing: Assessment of commercial and industrial property.

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 12-63c. - Submission of income and expense information applicable to rental income real property.

Section 12-63d. - Change in assessed value of real estate. Relationship to sale price.

Section 12-63e. - Valuation of property on which a polluted or environmentally hazardous condition exists.

Section 12-63f. - Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.

Section 12-63g. - Assessment of buffers to inland wetlands or watercourses.

Section 12-63h. - Land value taxation program.

Section 12-63i and 12-63j. - Pilot program for alternative method of assessment for commercial properties. Information re program for alternative method for assessment for commercial properties.

Section 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.

Section 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.

Section 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.

Section 12-65. - Agreements fixing assessments on multifamily housing.

Section 12-65a. - Approval by state referee.

Section 12-65b. - Agreements between municipality and owner or lessee of real property or air space fixing the assessment of such property or air space.

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 12-65e. - Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.

Section 12-65f. - Appeal.

Section 12-65g. - Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions.

Section 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.

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 12-66b. - Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list.

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 12-71. - Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.

Section 12-71a. - List of values of vessels. Use in assessing.

Section 12-71b. - Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.

Section 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.

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 12-75. - Assessment of private water company property. Payments by municipal water companies on certain property.

Section 12-76. - Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.

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 12-80c. - Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service.

Section 12-81. - Exemptions.

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 12-81b. - Establishment by ordinance of effective date for exemption of property acquired by certain institutions.

Section 12-81bb. - Municipal option to provide property tax credits for affordable housing deed restrictions.

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 12-81dd. - Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.

Section 12-81e. - Exemption for certain vans used to transport employees to and from work.

Section 12-81ee. - Terms of stipulated judgment not affected by property tax exemption for certain open space land.

Section 12-81f. - Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.

Section 12-81ff. - Municipal option to abate property taxes on machinery used in connection with recycling.

Section 12-81g. - Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations.

Section 12-81gg. - Municipal option to exempt horses and ponies from property taxation.

Section 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.

Section 12-81hh. - Municipal option to abate property taxes on personal property of gas company for gas expansion projects.

Section 12-81i. - Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.

Section 12-81ii. - Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty.

Section 12-81j. - Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.

Section 12-81jj. - Municipal option to provide exemption for veterans not eligible for certain other exemptions.

Section 12-81k. - Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81.

Section 12-81kk. - Municipal option to provide exemption for certain veterans.

Section 12-81l. - Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.

Section 12-81ll. - Municipal option to abate property taxes on child care center or group child care home.

Section 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.

Section 12-81n. - Municipal option to provide additional exemption for businesses offering child care services to residents.

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 12-81q. - Municipal option to abate property taxes on infrastructure of certain water companies.

Section 12-81r. - Municipal option to abate or forgive taxes or fix assessment on contaminated real property.

Section 12-81s. - Municipal option to exempt commercial fishing apparatus.

Section 12-81t. - Municipal option to abate property taxes on information technology personal property.

Section 12-81u. - Municipal option to abate property taxes on property of certain communications establishments.

Section 12-81v. - Municipal option to abate taxes on property of electric cooperatives.

Section 12-81w. - Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.

Section 12-81x. - Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician.

Section 12-81y. - Municipal option to abate property taxes on school buses.

Section 12-81z. - Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.

Section 12-82. - Exemptions of veterans of allied services of First World War.

Section 12-83 and 12-84. - Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions.

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 12-88a. - 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.

Section 12-89. - Assessors or boards of assessors to determine exemptions.

Section 12-89a. - Certain organizations may be required by assessor to submit evidence of exemption from federal income tax.

Section 12-90. - Limitation on number of exemptions allowed.

Section 12-91. - Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees.

Section 12-92. - Proofs to be filed by blind.

Section 12-93. - Veterans' exemptions; proof of claim.

Section 12-93a. - Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.

Section 12-94. - Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.

Section 12-94a. - State reimbursement in lieu of tax revenue from totally disabled persons.

Section 12-94b and 12-94c. - State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment; applicable until July 1, 2013. Depreciation schedule for revenue loss for certain machinery and equipment to be reimb...

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 12-94f and 12-94g. - Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013.

Section 12-95. - Exemption only on submission of evidence.

Section 12-95a. - Exemption of merchandise in transit in warehouses.

Section 12-96. - Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.

Section 12-97. - Taxation of timber land of more than ten years' growth. Conversion to forest land classification.

Section 12-98. - Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.

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 12-103. - Appeals.

Section 12-104 to 12-107. - Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.

Section 12-107a. - Declaration of policy.

Section 12-107b. - Definitions.

Section 12-107c. - Classification of land as farm land.

Section 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. App...

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 12-117. - Extension of time for completion of duties of assessors and board of assessment appeals.

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 12-119a. - Waiver of addition to assessments. Municipal option to reduce addition to assessments.

Section 12-120. - Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management.

Section 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.

Section 12-120b. - Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits.

Section 12-120c. - Annual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions.

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.

Section 12-121f. - Validations re assessment lists.