Connecticut General Statutes
Chapter 133 - Housing, Redevelopment and Urban Renewal and Human Resource Development Programs
Section 8-215. - Tax abatement for housing for low or moderate-income persons.

Any municipality may by ordinance provide for the abatement in part or in whole of real property taxes on any housing solely for low or moderate-income persons or families and may by ordinance classify the property on which such housing is situated as property used for housing solely for low or moderate-income persons or families. Such tax abatement shall be used for one or more of the following purposes: (1) To reduce rents below the levels which would be achieved in the absence of such abatement and to improve the quality and design of such housing; (2) to effect occupancy of such housing by persons and families of varying income levels within limits determined by the Commissioner of Housing by regulation; or (3) to provide necessary related facilities or services in such housing. Such abatement shall be made pursuant to a contract between the municipality and the owner of any such housing, which contract shall provide the terms of such abatement, that moneys equal to the amount of such abatement shall be used for any one or more of the purposes herein stated, and that such abatement shall terminate at any time when such housing is not solely for low or moderate-income persons or families.

(1967, P.A. 522, S. 18; P.A. 73-642, S. 1; P.A. 77-614, S. 295, 610; P.A. 79-598, S. 16; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6; P.A. 13-234, S. 2.)
History: P.A. 73-642 allowed municipalities to classify property as solely for use for housing for low and moderate-income families by ordinance; P.A. 77-614 specified commissioner of economic development, previously “commissioner” referred to commissioner of community affairs, effective January 1, 1979; P.A. 79-598 substituted commissioner of housing for commissioner of economic development; P.A. 95-250 and P.A. 96-211 replaced Commissioner and Department of Housing with Commissioner and Department of Economic and Community Development; pursuant to P.A. 13-234, reference to Commissioner of Economic and Community Development was changed editorially by the Revisors to reference to Commissioner of Housing, effective June 19, 2013.
Cited. 170 C. 556.
Tax abatement constitutes subsidy to landlord supporting conclusion that activities of landlord are “state action” re federal constitution. 33 CS 15.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 8 - Zoning, Planning, Housing and Economic and Community Development

Chapter 133 - Housing, Redevelopment and Urban Renewal and Human Resource Development Programs

Section 8-201. - Declaration of policy.

Section 8-202. - Definitions.

Section 8-203 to 8-205. - Department of Community Affairs; commissioner. Advisory Council on Community Affairs. Duties of council.

Section 8-206. - Duties of Commissioner of Housing.

Section 8-206a. - Transfer of certain powers and duties to the Commissioner of Community Affairs, and then to the Commissioner of Housing.

Section 8-206b. - Emergency fuel assistance program. Eligibility requirements. Participation in weatherization program.

Section 8-206c. - Effective date of Secs. 8-206b and 16a-45.

Section 8-206d. - Emergency fuel assistance program for group homes, halfway houses, housing authorities and municipalities. Regulations.

Section 8-206e. - Housing assistance and counseling demonstration program. Assisted living demonstration program in HUD Section 202 and Section 236 elderly housing developments. Regulations.

Section 8-206f. - Designation of HUD Section 202 or Section 236 elderly housing development as demonstration program.

Section 8-207 and 8-207a. - Community development action plan. State financial assistance for implementing, reviewing and revising community development action plan.

Section 8-208. - State grants-in-aid for housing code enforcement.

Section 8-208a. - Appeals from municipal housing code board decisions and enforcement. Cost.

Section 8-208b. - Neighborhood Housing Services Program Fund. State assistance. Definitions.

Section 8-208c. - Urban revitalization pilot program. Goals. Reports.

Section 8-209. - State grants-in-aid for demolition of unsafe structures; for urban beautification.

Section 8-209a. - State aid for relocation of buildings.

Section 8-210. - State financial assistance for the planning, construction, renovation, site preparation and purchase of property for neighborhood facilities and the development and operation of licensed child care centers, group child care homes and...

Section 8-210a. - Bond issue.

Section 8-213. - Housing site development agencies.

Section 8-213a. - Apportionment and abatement of taxes on acquisition of property by redevelopment or housing site development agency.

Section 8-214. - State financial assistance for housing site development projects.

Section 8-214a. - Bond issue.

Section 8-214b. - Housing land bank and land trust program: Definitions.

Section 8-214c. - Community Housing Land Bank and Land Trust Fund.

Section 8-214d. - State financial assistance for establishing community housing land bank and land trust. Regulations.

Section 8-214e. - Bond issue.

Section 8-214f. - Financial assistance for development of limited equity cooperatives and mutual housing.

Section 8-214g. - Limited Equity Cooperative and Mutual Housing Fund.

Section 8-214h. - Regulations.

Section 8-215. - Tax abatement for housing for low or moderate-income persons.

Section 8-216. - State reimbursement for tax abatements. Payment in lieu of taxes on housing authority or state land.

Section 8-216a. - Capitalized value of net rental income, basis for property valuation.

Section 8-216b. - Housing site development agencies. Financial assistance for housing and community development projects. Regulations.

Section 8-216c. - Pilot program of postconstruction permanent financing of not more than five developments of affordable housing. Terms. Eligibility for financial assistance. Monitoring of projects. Exemption from certain provisions of the general st...

Section 8-217. - Community housing development corporations.

Section 8-218. - State financial assistance to community housing development corporations and eligible developers. Funds for rehabilitation and acquisition. Grants-in-aid to community housing development corporations for accessible housing. Grants fo...

Section 8-218a. - Grants, loans and deferred loans to housing development corporations and eligible developers for public and private cooperation projects.

Section 8-218b. - Bond issue. Housing Development Corporation Fund.

Section 8-218c. - Regulations.

Section 8-218d. - State financial assistance to community housing development corporations for administrative expenses. Regulations. Report.

Section 8-218e. - State financial assistance for provision of technical assistance and management training.

Section 8-218f. - Community housing development corporations.

Section 8-218g. - Determination of interest rate on loans to housing development corporations.

Section 8-218h. - Task force on building accessibility. Annual report to General Assembly.

Section 8-219. - State grants-in-aid for relocation costs of persons, businesses and farms displaced by governmental action.

Section 8-219a. - Senior Citizen Emergency Home Repair and Rehabilitation Fund.

Section 8-219b. - Financial assistance to elderly homeowners for emergency repairs or rehabilitation.

Section 8-219c. - Regulations.

Section 8-219d. - Financial assistance to nonprofit corporations for administrative expenses and technical assistance. Regulations.

Section 8-219e. - Financial assistance for the abatement of lead-based paint and asbestos. Regulations.

Section 8-220. - State grants-in-aid for developing and updating municipal plans of development; contracts for may be entered into by Secretary of the Office of Policy and Management. Advances of funds and contracts by Commissioner of Housing for sur...

Section 8-220a. - Municipal powers re: Social and supplementary services and projected rehabilitation and improvement programs under Sec. 8-44a; redevelopment and urban renewal under Sec. 8-154a; housing code enforcement programs under Sec. 8-208; de...

Section 8-221a. - Commissioner of Human Resources to assume responsibilities for human resources development programs under Sec. 8-221.

Section 8-222b. - Municipal powers re: Child day care facilities etc. under Sec. 8-210; private day care facilities under Sec. 17b-752 and human resources development programs under Sec. 17b-853. Administration. Joint action. Combining contracts. Lim...

Section 8-224, 8-225 and 8-225a. - Municipal powers; joint action. Limitation on aid to a municipality. Secretary of the Office of Policy and Management to approve certain aid for municipalities under Sec. 8-225.

Section 8-226. - Use of prior bond proceeds for redevelopment and urban renewal.

Section 8-227. - Regulations.

Section 8-228 to 8-238. - Relocation assistance.

Section 8-239. - Other powers of department or commissioner unaffected.

Section 8-239a. - Powers and duties under Secs. 8-228 to 8-239, inclusive, transferred to Department and Commissioner of Economic and Community Development.

Section 8-240. - Interagency model cities committee.