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
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 8-206. - Duties of Commissioner of Housing.
Section 8-206c. - Effective date of Secs. 8-206b and 16a-45.
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 8-213. - Housing site development agencies.
Section 8-214. - State financial assistance for housing site development projects.
Section 8-214b. - Housing land bank and land trust program: Definitions.
Section 8-214c. - Community Housing Land Bank and Land Trust Fund.
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 8-216a. - Capitalized value of net rental income, basis for property valuation.
Section 8-217. - Community housing development corporations.
Section 8-218b. - Bond issue. Housing Development Corporation Fund.
Section 8-218c. - Regulations.
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 8-219a. - Senior Citizen Emergency Home Repair and Rehabilitation Fund.
Section 8-219c. - Regulations.
Section 8-226. - Use of prior bond proceeds for redevelopment and urban renewal.
Section 8-228 to 8-238. - Relocation assistance.
Section 8-239. - Other powers of department or commissioner unaffected.