Connecticut General Statutes
Chapter 203 - Property Tax Assessment
Section 12-89. - Assessors or boards of assessors to determine exemptions.

(a) The assessor or board of assessors of each town, consolidated town and city or consolidated town and borough shall inspect the statements and applications filed pursuant to sections 12-81 and 12-87 and determine what part, if any, of the property claimed to be exempt is in fact exempt. The assessor or board of assessors shall place a valuation upon any such property found to be taxable. Any property acquired by any tax-exempt organization after October first shall first become exempt on the assessment date next succeeding the date of acquisition. For assessment years commencing on or after October 1, 2022, if the board of assessors determines that property claimed to be exempt is taxable, the board of assessors shall state upon its records the rationale for such determination.

(b) Upon the denial in whole or in part of a statement or application inspected pursuant to subsection (a) of this section, the assessor or board of assessors shall mail a written notice of such denial to the last known address of the taxpayer or organization. Such notice shall be mailed not earlier than the assessment date and not later than the tenth calendar day immediately following the date on which the assessor or board of assessors signs and attests to the grand list pursuant to section 12-55. Such notice shall include (1) the gross assessed valuation of the property, the amounts of any exemption granted and the net taxable valuation of the property, and (2) a statement that the taxpayer or organization may appeal the decision of the assessor or board of assessors pursuant to subsection (c) of this section.
(c) Any taxpayer or organization filing a tax-exempt statement or application for exemption, aggrieved at the action of the assessor or board of assessors, may appeal, within the time prescribed by law for such appeals, to the board of assessment appeals. Any such taxpayer or organization claiming to be aggrieved by the action of the board of assessment appeals may, within two months from the time of such action, make application in the nature of an appeal therefrom to the superior court for the judicial district in which such property is situated.
(1949 Rev., S. 1764; 1961, P.A. 367; P.A. 76-436, S. 302, 681; P.A. 78-280, S. 1, 127; P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4–6; 95-283, S. 40, 68; P.A. 99-215, S. 24, 29; P.A. 00-18, S. 1, 3; P.A. 22-73, S. 2; 22-74, S. 10.)
History: 1961 act provided that property acquired between assessment dates by tax-exempt organization becomes exempt on list next succeeding acquisition; P.A. 76-436 substituted superior court for court of common pleas and included judicial districts, effective July 1, 1978; P.A. 78-280 deleted reference to counties; P.A. 95-283 replaced board of tax review with board of assessment appeals and provided that appeals of board decisions be made to the judicial district of Hartford-New Britain instead of the district in which the town or city is situated, effective July 6, 1995 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of “judicial district of Hartford” for “judicial district of Hartford-New Britain” in 1995 public and special acts, effective September 1, 1998); P.A. 99-215 replaced “judicial district of Hartford” with “judicial district of New Britain”, effective June 29, 1999; P.A. 00-18 provided that property acquired by a tax-exempt organization after the first day of October shall first become exempt on the assessment date next succeeding the date of acquisition, and provided that appeals from action of board be taken in the judicial district where the property is situated, effective July 1, 2000; P.A. 22-73 added requirement concerning statement by board of assessors re rationale for determination that property is taxable and made technical changes, effective July 1, 2022, and applicable to assessment years commencing October 1, 2022; P.A. 22-74 designated existing provisions re inspection of statements as Subsec. (a) and in same substituted “assessor or board of assessors” for “board of assessors”, substituted “statements and applications” for “statements”, and deleted “from scientific, educational, literary, historical, charitable, agricultural and cemetery organizations, shall” re organizations filing statements and applications, added Subsec. (b) re mailing of written notice to taxpayer or organization upon denial of statement or application, designated existing provisions re appeals as Subsec. (c), and in same substituted “taxpayer or organization” for “organization”, and substituted “tax-exempt statement or application for exemption” for “tax-exempt statement”, and made technical changes, effective October 1, 2022, and applicable to assessment years commencing on or after October 1, 2022.
Cited. 135 C. 231. Legislative history of property tax exemption statute. 158 C. 138. Cited. 192 C. 434; 234 C. 169.
Section limited to specific types of Connecticut organizations exempted under Sec. 12-81(7), (10) and (11) and required to file quadrennial statements; others must use other appeal procedures. 32 CS 140.

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