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Section 12-40. - Notice requiring declaration of personal property. - The assessors in each town, except as otherwise specially provided...
Section 12-40a. - Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management. - (a) There shall be a committee for the purpose of...
Section 12-41. - Filing of declaration. - (a) Definitions. “Municipality”, whenever used in this section, includes each...
Section 12-42. - Extension for filing declaration. Assessor preparation of declaration when none filed. - (a) Any person required by law to file an annual...
Section 12-43. - Property of nonresidents. - (a) Each owner of tangible personal property located in any...
Section 12-44. - Penalty addition by certain municipal associations. - Twenty-five per cent of the amount of the valuation of...
Section 12-45. - Return to assessors of personalty in trust. - Each sole trustee residing in this state, having in his...
Section 12-46. - Penalty for neglect by trustees, guardians or conservators. - If any trustee or trustees, guardian or conservator, whose duty...
Section 12-47. - Listing of estates of insolvent debtors and decedents. - The estate of any insolvent debtor or deceased person, not...
Section 12-48. - Tenant for life or years to list property. - When one is entitled to the ultimate enjoyment of real...
Section 12-49. - Lists to be verified. - The assessors in each town shall require each person giving...
Section 12-50. - List may be filed by spouse, attorney or agent. - The list of taxable property required to be filed annually...
Section 12-51. - List may be filed by holder of encumbrance. - The holder of any encumbrance on, or interest in, any...
Section 12-52. - Assessor not to accept defective list or neglect to return list. Penalty. - Any assessor who accepts the list of any person, not...
Section 12-53. - Addition of omitted property. Audits. Penalty. - (a) For purposes of this section: (1) “Omitted property” means...
Section 12-53a. - Assessment and taxation of new real estate construction. - (a)(1) Completed new construction of real estate completed after any...
Section 12-54. - Examination by assessors when declaration not filed. - Each person liable to give in a declaration of such...
Section 12-55. - Publication of grand list. Changes in valuation. Notice of assessment increase. - (a) On or before the thirty-first day of January of...
Section 12-56. - Assessors may take lists and abstract of previous year. - The assessors, while in session to perfect the lists and...
Section 12-57. - Certificates of correction. Application for refund. - (a) When it has been determined by the assessors of...
Section 12-57a. - Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee. - (a) Any personal property subject to a contract of lease,...
Section 12-58. - Declaration of property of manufacturers and traders. - The property of any trading, mercantile, manufacturing or mechanical business...
Section 12-59. - Declaration of corporation property. Stockholders exempt. - The whole property in this state of each corporation organized...
Section 12-60. - Correction of clerical error in assessment. - Any clerical omission or mistake in the assessment of taxes...
Section 12-61. - Special assessment forms; approval of secretary. - The assessor or board of assessors of any municipality, having...
Section 12-62. - Revaluation of real property. Regulations. Treatment of certain Indian lands. - (a) As used in this chapter: (1) “Assessor” means the...
Section 12-62a. - Uniform assessment date and rate. - (a) Each municipality, as defined in section 7-381, shall establish...
Section 12-62b. - The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund. - Section 12-62b is repealed, effective June 26, 1997. (July Sp....
Section 12-62c. - Municipal option to phase in assessment increases resulting from revaluation of real property. - (a)(1) A town implementing a revaluation of all 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 12-62d is repealed, effective July 1, 2006, and applicable...
Section 12-62e. - Source of funds for state payments under section 12-62d. - Section 12-62e is repealed, effective June 26, 1997. (P.A. 88-321,...
Section 12-62f. - State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation. - (a) Secretary to establish state-wide program assisting development of mass...
Section 12-62g. - Increase in certain veteran's exemptions upon revaluation. - In conjunction with each municipal revaluation of property in accordance...
Section 12-62h and 12-62i. - Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards. - Sections 12-62h and 12-62i are repealed, effective June 6, 2006....
Section 12-62j. - Interlocal revaluation agreement grant. - Section 12-62j is repealed, effective July 1, 2001. (P.A. 96-218,...
Section 12-62k. - Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty. - Section 12-62k is repealed, effective June 6, 2006. (P.A. 02-49,...
Section 12-62l. - Option to not implement revaluation for 2003, 2004 and 2005 assessment years. - (a) Notwithstanding any provision of the general statutes, any municipal...
Section 12-62m. - Reports of assessed valuation of property in towns phasing in revaluation. - (a) If real property eligible for a grant or for...
Section 12-62n. - Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties. - (a) For the purposes of this section: (1) “Apartment property”...
Section 12-62o. - Municipal option to make annual adjustments in property values. - Section 12-62o is repealed, effective July 1, 2009. (P.A. 08-185,...
Section 12-62p. - Municipal option to delay revaluation or suspend phase-in of real property assessment increase. - (a)(1) Notwithstanding any provision of the general statutes, any municipal...
Section 12-62q. - Regional revaluation program. - (a) Notwithstanding the provisions of subdivision (1) of subsection (b)...
Section 12-62r. - Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property. - (a) For the purposes of this section: (1) “Apartment property”...
Section 12-62t. - Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years. - (a) Notwithstanding any provision of the general statutes, any municipal...
Section 12-62u. - Optional regional property tax base revenue sharing: Definitions. - The following terms, when used in this section and sections...
Section 12-62v. - Optional regional property tax base revenue sharing: Established. Municipal contribution. - There is established an optional regional property tax base revenue...
Section 12-62w. - Optional regional property tax base revenue sharing: Assessment of commercial and industrial property. - Notwithstanding any provision of any general statute, public act or...
Section 12-62x. - Optional regional property tax base revenue sharing: Administrative auditor. - (a) On or before August 1, 2016, and each even-numbered...
Section 12-62y. - Optional regional property tax base revenue sharing: Revenue distribution. - The administrative auditor of each planning region participating in the...
Section 12-63. - Rule of valuation. Depreciation schedules. - (a) The present true and actual value of land classified...
Section 12-63a. - Taxation of mobile manufactured homes and mobile manufactured home parks. - (a) As used in this section, unless the context otherwise...
Section 12-63b. - Valuation of rental income real property. - (a) The assessor or board of assessors in any town,...
Section 12-63c. - Submission of income and expense information applicable to rental income real property. - (a) In determining the present true and actual value in...
Section 12-63d. - Change in assessed value of real estate. Relationship to sale price. - The assessor in any municipality may not, with respect to...
Section 12-63e. - Valuation of property on which a polluted or environmentally hazardous condition exists. - (a) Notwithstanding the provisions of this chapter, and except as...
Section 12-63f. - Payment to state of receipts from certain properties subjected to environmental pollution remediation projects. - Section 12-63f is repealed, effective July 13, 2005. (P.A. 96-250,...
Section 12-63g. - Assessment of buffers to inland wetlands or watercourses. - Property required as a buffer pursuant to any permit issued...
Section 12-63h. - Land value taxation program. - (a) The Secretary of the Office of Policy and Management...
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. - Sections 12-63i and 12-63j are repealed, effective July 1, 2022....
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. - (a) As used in this section: (1) “Average increase in...
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. - (a) All the following mentioned property, not exempted, shall be...
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. - (a) Whenever a building is so damaged as to require...
Section 12-65. - Agreements fixing assessments on multifamily housing. - Any municipality acting through its board of selectmen, town council,...
Section 12-65a. - Approval by state referee. - Such written agreement shall be filed within ten days from...
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. - (a)(1) Any municipality may, by affirmative vote of its legislative...
Section 12-65c. - Deferral of increased assessments due to rehabilitation: Definitions. - As used in sections 12-65c to 12-65f, inclusive: (a) “Rehabilitation...
Section 12-65d. - Designation of rehabilitation area. Criteria for deferral of assessment increase. - (a) The legislative body of any municipality may, in accordance...
Section 12-65e. - Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions. - Any municipality which has adopted a resolution, in accordance with...
Section 12-65f. - Appeal. - Any person aggrieved by any decision or action, or failure...
Section 12-65g. - Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions. - The legislative body of any municipality may, by ordinance, authorize...
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. - Any municipality may, by affirmative vote of its legislative body,...
Section 12-66. - Property of religious, educational or charitable corporations; leasehold interests. - (a) Lands or buildings, the title to which is in...
Section 12-66a. - Taxation of real and personal property held by or on behalf of health system. - Notwithstanding any provision of this chapter or chapter 201 or...
Section 12-66b. - Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list. - Notwithstanding any provision of the general statutes or any special...
Section 12-66c. - Taxation of residential real property intended for student learning. - Notwithstanding any provision of this chapter or chapter 201 or...
Section 12-67. - Taxation of dwelling houses of railroad companies. - Each dwelling house belonging to any railroad company shall be...
Section 12-68. - Grantee failing to record deed, grantor taxed. Damages. - When, in consequence of the failure of the purchaser of...
Section 12-69. - Real estate liable for payment of judgment. - Such real estate shall stand charged with and remain liable...
Section 12-70. - Obligation of purchaser of real estate assuming payment of taxes. - When any person, at the time he acquires equity in...
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. - (a)(1) For assessment years commencing prior to October 1, 2023,...
Section 12-71a. - List of values of vessels. Use in assessing. - Section 12-71a is repealed, effective June 3, 1999. (1971, P.A....
Section 12-71b. - Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due. - (a)(1) For assessment years commencing prior to October 1, 2023,...
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. - (a) Any person who is liable for property tax in...
Section 12-71d. - Schedule of motor vehicle values. Schedule of motor vehicle plate classes. - (a) Prior to and including October 1, 2022, on or...
Section 12-71e. - Motor vehicle mill rate. - (a) Notwithstanding the provisions of any special act, municipal charter...
Section 12-72. - Assessment of certain classes of vessels. - Section 12-72 is repealed, effective June 3, 1999. (1949 Rev.,...
Section 12-73. - Taxation of municipal property used for sewage disposal. - Land used and occupied by any municipality for the purpose...
Section 12-74. - Municipal airports located in another town. - All property owned by any town or city, which is...
Section 12-75. - Assessment of private water company property. Payments by municipal water companies on certain property. - Land and buildings, with their appurtenances, including dams, pipe lines...
Section 12-76. - Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality. - (a) Land owned or taken by any municipal corporation, including...
Section 12-76a. - Taxation of land in which state or United States has easement or other right. - Acquisition by the state or the United States, or any...
Section 12-77. - Taxation of water power. - When water power, created or reserved in any manner by...
Section 12-78. - Taxation of water power and works when power is used in another town. - When such power is appropriated and used in any other...
Section 12-79. - Water power used outside the state. - For the purpose of taxation, water power developed in the...
Section 12-80. - Property of utility company to be taxed where located. - Real and tangible personal property owned by any company, including...
Section 12-80a. - Personal property used in rendering telecommunications service. Exceptions. - (a) Any (1) taxpayer which, prior to January 1, 1990,...
Section 12-80b. - Apportionment of property for purposes of section 12-80a. - (a)(1) Each taxpayer described in subsection (a) of section 12-80a...
Section 12-80c. - Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service. - (a) For purposes of this section, “taxpayer” means any person...
Section 12-81. - Exemptions. - The following-described property shall be exempt from taxation: (1) Property...
Section 12-81a. - Property subject to tax exemption. Liability of purchaser. - (a) The purchaser, his heirs, successors or assigns, of any...
Section 12-81aa. - Municipal option to abate taxes for urban and industrial reinvestment sites. - (a) If the real property of an “eligible industrial site...
Section 12-81b. - Establishment by ordinance of effective date for exemption of property acquired by certain institutions. - Any municipality may, by ordinance, provide that the property tax...
Section 12-81bb. - Municipal option to provide property tax credits for affordable housing deed restrictions. - (a) As used in this section: (1) “Residential property” means...
Section 12-81c. - Municipal option to exempt certain motor vehicles. - The legislative body of any municipality may, by ordinance, exempt...
Section 12-81cc. - Portability of certain veterans' property tax exemptions. - Any person who has established his or her entitlement to...
Section 12-81d. - Notification of tax collector of exempt status of property. - When any town receives by purchase, conveyance, gift or otherwise...
Section 12-81dd. - Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization. - Any municipality may, upon approval by its legislative body, abate...
Section 12-81e. - Exemption for certain vans used to transport employees to and from work. - Any van owned by (1) an employer in the state,...
Section 12-81ee. - Terms of stipulated judgment not affected by property tax exemption for certain open space land. - Nothing in subparagraph (A) of subdivision (7) of section 12-81...
Section 12-81f. - Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81. - (a) Any municipality, upon approval by its legislative body, may...
Section 12-81ff. - Municipal option to abate property taxes on machinery used in connection with recycling. - (a) For the purposes of this section: (1) “Municipality” has...
Section 12-81g. - Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations. - (a) Additional exemption commencing 1985 assessment year with maximum income...
Section 12-81gg. - Municipal option to exempt horses and ponies from property taxation. - Notwithstanding the provisions of subdivision (68) of section 12-81 and...
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. - Any municipality, upon approval by its legislative body, may allow...
Section 12-81hh. - Municipal option to abate property taxes on personal property of gas company for gas expansion projects. - Any municipality may, by vote of its legislative body or,...
Section 12-81i. - Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81. - (a) Any municipality, upon approval by its legislative body, may...
Section 12-81ii. - Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty. - (a)(1) Except as provided in subdivision (2) of this subsection,...
Section 12-81j. - Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81. - (a) Any municipality, upon approval by its legislative body, may...
Section 12-81jj. - Municipal option to provide exemption for veterans not eligible for certain other exemptions. - (a) Any municipality, upon approval by its legislative body, may...
Section 12-81k. - Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81. - Whenever any person claiming the exemption from property tax under...
Section 12-81kk. - Municipal option to provide exemption for certain veterans. - (a) Any municipality, by vote of its legislative body or,...
Section 12-81l. - Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j. - Whenever used in sections 12-81f, 12-81g, 12-81i, 12-81j and 12-81jj,...
Section 12-81ll. - Municipal option to abate property taxes on child care center or group child care home. - Any municipality may, by vote of its legislative body or,...
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. - A municipality may, by vote of its legislative body or,...
Section 12-81n. - Municipal option to provide additional exemption for businesses offering child care services to residents. - Any municipality, upon approval by its legislative body, may provide...
Section 12-81o. - Municipal option to abate property taxes on certain food manufacturing plants. - Any municipality may, upon approval by its legislative body or...
Section 12-81p. - Municipal option to abate property taxes on amusement theme parks. - Any municipality may, upon approval by its legislative body or...
Section 12-81q. - Municipal option to abate property taxes on infrastructure of certain water companies. - Any municipality may, upon approval by its legislative body or...
Section 12-81r. - Municipal option to abate or forgive taxes or fix assessment on contaminated real property. - (a) Any municipality may (1) enter into an agreement with...
Section 12-81s. - Municipal option to exempt commercial fishing apparatus. - Any municipality, upon approval by its legislative body, may provide...
Section 12-81t. - Municipal option to abate property taxes on information technology personal property. - Any municipality may, by vote of its legislative body or,...
Section 12-81u. - Municipal option to abate property taxes on property of certain communications establishments. - Any municipality may, by vote of its legislative body or,...
Section 12-81v. - Municipal option to abate taxes on property of electric cooperatives. - Any municipality may, upon approval by its legislative body or...
Section 12-81w. - Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel. - The legislative body of any municipality may establish, by ordinance,...
Section 12-81x. - Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician. - The legislative body of any municipality may establish, by ordinance,...
Section 12-81y. - Municipal option to abate property taxes on school buses. - Any municipality, by vote of its legislative body or, in...
Section 12-81z. - Municipal option to abate taxes on property of nonstock corporation providing citizenship classes. - Any municipality may, by vote of its legislative body or,...
Section 12-82. - Exemptions of veterans of allied services of First World War. - Any person who is a citizen of the United States,...
Section 12-83 and 12-84. - Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions. - Sections 12-83 and 12-84 are repealed, effective May 26, 2000....
Section 12-85. - Veterans' exemptions, residence and record ownership requirements. - The words “any resident of this state”, when used in...
Section 12-86. - Termination date of Second World War. - The Second World War, for the purpose of property tax...
Section 12-87. - Additional report. Property, when taxable. - During any year for which a report is not required...
Section 12-87a. - Quadrennial property tax exemption statements; extension of time to file. - Whenever any organization claiming exemption from property tax under the...
Section 12-88. - When property otherwise taxable may be completely or partially exempted. - Real property belonging to, or held in trust for, any...
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. - (a) As used in this section, “quasi-public agency” has the...
Section 12-89. - Assessors or boards of assessors to determine exemptions. - (a) The assessor or board of assessors of each town,...
Section 12-89a. - Certain organizations may be required by assessor to submit evidence of exemption from federal income tax. - Any organization claiming exemption from property tax in any municipality...
Section 12-90. - Limitation on number of exemptions allowed. - (a) No individual entitled to exemption under two or more...
Section 12-91. - Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees. - (a) All farm machinery, except motor vehicles, as defined in...
Section 12-92. - Proofs to be filed by blind. - No individual shall receive any exemption to which he is...
Section 12-93. - Veterans' exemptions; proof of claim. - Any person who claims an exemption from taxation under the...
Section 12-93a. - Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles. - (a) Any person entitled to an exemption from property tax...
Section 12-94. - Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions. - The exemptions granted in sections 12-81 and 12-82 to soldiers,...
Section 12-94a. - State reimbursement in lieu of tax revenue from totally disabled persons. - On or before July first, annually, the tax collector of...
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... - Sections 12-94b and 12-94c are repealed, effective July 1, 2011,...
Section 12-94d. - Payment in lieu of tax revenue from electric generation facilities. - (a) As used in this section: (1) “Municipality” means each...
Section 12-94e. - Municipal option to grant certain previously waived exemptions. - Whenever any person claiming the exemption from property tax under...
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. - Sections 12-94f and 12-94g are repealed, effective July 1, 2011,...
Section 12-95. - Exemption only on submission of evidence. - No individual shall receive any exemption to which he is...
Section 12-95a. - Exemption of merchandise in transit in warehouses. - (a) As used in this section, “public commercial storage warehouse”...
Section 12-96. - Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification. - Woodland or land suitable for forest planting not less than...
Section 12-97. - Taxation of timber land of more than ten years' growth. Conversion to forest land classification. - Land bearing timber of more than ten years' growth, such...
Section 12-98. - Classification of land stocked with trees not more than ten years old. Conversion to forest land classification. - Land fully stocked with forest trees not more than ten...
Section 12-99. - Grounds for cancellation of classification. Taxation after cancellation. - When any tract has been classified as forest land for...
Section 12-100. - Material cut for domestic use exempted from yield tax. - All products of cuttings on classified land shall be taxed...
Section 12-101. - Due date and collection of tax. - All taxes levied under the provisions of sections 12-96 to...
Section 12-102. - Taxing of woodland. - The assessors of any town wherein woodland or land suitable...
Section 12-103. - Appeals. - The owner of such land may appeal to the superior...
Section 12-104 to 12-107. - Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood. - Sections 12-104 to 12-107, inclusive, are repealed. (1949 Rev., S....
Section 12-107a. - Declaration of policy. - It is hereby declared (1) that it is in the...
Section 12-107b. - Definitions. - When used in sections 12-107a to 12-107e, inclusive, and 12-107g:...
Section 12-107c. - Classification of land as farm land. - (a) An owner of land may apply for its classification...
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... - (a) Not later than June 1, 2006, the Commissioner of...
Section 12-107e. - Classification of land as open space land. - (a) The planning commission of any municipality in preparing a...
Section 12-107f. - Open space land. - (a) Declaration of policy encouraging preservation by tax-exempt organizations. It...
Section 12-107g. - Classification of land as marine heritage land. - (a) An owner of land may apply for its classification...
Section 12-108. - Stored property as property in transit. - Goods, wares and merchandise of a nonresident individual or organization...
Section 12-109. - Listing and valuation of tax-exempt property. - All property exempted from taxation except public highways, streets and...
Section 12-110. - Sessions of board of assessment appeals. - (a) The board of assessment appeals in each town shall...
Section 12-111. - Appeals to board of assessment appeals. - (a) Any person, including any lessee of real property whose...
Section 12-112. - Limit of time for appeals. - No appeal from the doings of the assessors in any...
Section 12-113. - When board of assessment appeals may reduce assessment. - The board of assessment appeals may reduce the assessment of...
Section 12-114. - Adjustment of assessment by board of assessment appeals. - The board of assessment appeals may adjust the assessment of...
Section 12-115. - Addition to grand list by board of assessment appeals. - The board of assessment appeals in any town or city...
Section 12-116. - Assessment and taxation under special acts. - Wherever under the provisions of any special act relating to...
Section 12-117. - Extension of time for completion of duties of assessors and board of assessment appeals. - (a) The period prescribed by law for the completion of...
Section 12-117a. - Appeals from boards of tax review or boards of assessment appeals. - (a)(1) Any person, including any lessee of real property whose...
Section 12-118. - Appeals from Connecticut Appeals Board for Property Valuation. - Section 12-118 is repealed, effective July 6, 1995. (1949 Rev.,...
Section 12-118a. - Validation of pending appeals. - Section 12-118a is repealed, effective October 1, 2002. (1969, P.A....
Section 12-119. - Remedy when property wrongfully assessed. - When it is claimed that a tax has been laid...
Section 12-119a. - Waiver of addition to assessments. Municipal option to reduce addition to assessments. - (a) Any municipality may, by ordinance, provide that the assessor...
Section 12-120. - Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management. - The assessor or board of assessors of each town, after...
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. - The Secretary of the Office of Policy and Management shall,...
Section 12-120b. - Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits. - (a) As used in this section: (1) “Claimant” means a...
Section 12-120c. - Annual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions. - On or before May first, annually, the assessor or board...
Section 12-121. - Compensation of assessors and boards of assessment appeals. - The compensation of assessors and boards of assessment appeals, except...
Section 12-121a to 12-121d. - Personal property exempt from assessment. - Sections 12-121a to 12-121d, inclusive, are repealed. (P.A. 73-351, S....
Section 12-121e. - Reduction in assessment of certain rehabilitated buildings. - The assessor of any municipality that has adopted an ordinance...
Section 12-121f. - Validations re assessment lists. - (a) An assessment list in any town, city or borough...