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Hartford, Connecticut 06106
http://www.cslib.org/
The Connecticut Manufactured Housing Association, its
officers and members,
and/or the Connecticut State Library are not responsible for any errors, omissions
or
inaccuracies associated with the below statutes. To ensure greater accuracy, visit
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Sec. 12-63a. Taxation of mobile
manufactured homes and mobile manufactured home parks.
(a) As used in this section, unless the context otherwise requires: "Mobile
manufactured home" means a detached residential unit having three-dimensional
components which are intrinsically mobile with or without a wheel chassis or a detached
residential unit built on or after June 15, 1976, in accordance with federal manufactured
home construction and safety standards, and, in either case, containing sleeping
accommodations, a flush toilet, tub or shower bath, kitchen facilities and plumbing and
electrical connections for attachment to outside systems, and designed for long-term
occupancy and to be placed on rigid supports at the site where it is to be occupied as a
residence, complete and ready for occupancy, except for minor and incidental unpacking and
assembly operations and connection to utilities systems. "Mobile manufactured home
park" or "park" means a plot of ground upon which two or more mobile
manufactured homes occupied for residential purposes are located.
(b) In determining the value of a mobile manufactured home park for the purpose of real
property taxation, assessors shall consider the cost of the original unimproved land and
all improvements thereon, including, but not limited to, leveling, drainage, filling,
paving of streets and walkways, lighting, installation of water, sewer and electrical
systems, facilities for sanitation, laundering and recreation, erection of structures and
landscaping.
(c) In determining the value of a mobile manufactured home for the purpose of property
taxation, beginning with the assessment year commencing October 1, 1986, each assessor
shall assess mobile manufactured homes connected to utilities and used as a residence in
the same manner as residential real property, except that in the case of a mobile
manufactured home located on leased land the sum of the assessed value of the mobile
manufactured home and the assessed value of the land apportionable to the lot on which the
mobile manufactured home sits shall not exceed the sum of the assessed value of the mobile
manufactured home and the lot if the lot had been owned by the lessee. Any assessor who
first assesses any such mobile manufactured home as residential real property on or after
October 1, 1986, and which assessment would result in an increase in taxation for said
assessment year of over twenty-five per cent shall phase in said increase in assessment
over a five- year period, twenty per cent of the increased assessment being phased in on
the list of October 1, 1986, and twenty per cent in each of the four assessment years next
succeeding the list of October 1, 1986. The assessment for a mobile manufactured home
shall be in the name of the owner of the mobile manufactured home and shall not alter in
any way the assessment of the ground upon which the mobile manufactured home is situated,
except that a mobile manufactured home situated upon land owned by the owner of the mobile
manufactured home shall be assessed in the same manner as any dwelling house. In
determining the value of a mobile manufactured home which is not used as a residence for
the purpose of property taxation, assessors may consult authoritative handbooks listing
current common prices of used mobile manufactured homes.
(d)
(1) Notwithstanding the provisions of this section or of any other section of the
general statutes or any special act to the contrary, a municipality may, by ordinance,
elect to assess a mobile manufactured home, on or after October 1, 1986, but not later
than the first sale of such mobile manufactured home, in the same manner in which mobile
manufactured homes were assessed by such municipality for the assessment year commencing
October 1, 1985. On the first assessment date immediately following the first sale of such
mobile manufactured home after October 1, 1986, such mobile manufactured home shall be
assessed and subject to property tax pursuant to subsection (c) of this section.
(2) As used in subdivision (1) of this subsection, "first sale" means any
sale or conveyance by an owner of any mobile manufactured home on or after October 1,
1986, except a sale or conveyance to
(A) an owner's spouse;
(B) an owner's brother or sister who actually resides in the mobile manufactured home
unit being sold or conveyed; or
(C) any other person if the owner makes such sale to such other person for the purpose
of using the proceeds of such sale to purchase a substitute mobile manufactured home to be
located on the leasehold site being occupied by such owner's existing mobile manufactured
home. In the case of a sale as defined in subparagraph (C) of this subdivision, the
owner's substitute mobile manufactured home subsequently located on the owner's leasehold
site shall be assessed in the same manner as his original mobile manufactured home until a
first sale. The original mobile manufactured home removed from the owner's leasehold site
shall be assessed as provided in subsection (c) of this section, unless the new owner of
such original mobile manufactured home can independently qualify to be assessed as such
homes were assessed in the assessment year commencing October 1, 1985, under subparagraph
(C) of this subdivision. Notwithstanding the provisions of this section, a mobile
manufactured home which is treated by a municipality as personal property in accordance
with the provisions of this subsection shall continue to be treated as real property
pursuant to sections 12-412c and 21-67a.
(1961, P.A. 445, S. 14; 1969, P.A. 814, S. 1; June Sp. Sess. P.A. 83-3, S. 1; P.A.
86-310, S. 1, 4; P.A. 87-447, S. 1, 2; 87-589, S. 84, 85, 87; P.A. 92-174, S. 1.)
History: 1969 act deleted "personal" with reference to property taxation in
Subsec. (c); June Sp. Sess. P.A. 83-3 changed the terms "mobile home" and
"mobile homes" to "mobile manufactured home" and "mobile
manufactured homes"; P.A. 86-310 (1) amended Subsec. (a) by substituting the
definition of "mobile manufactured home" in lieu of the deleted definition of
"mobile home", (2) amended Subsec. (c) by providing for assessment of mobile
manufactured homes under certain conditions in the same manner as residential real
property and by adding provisions for phase-in of the amount of increase in assessment and
(3) deleted Subsec. (d) providing for a monthly fee in lieu of property tax on mobile
homes, effective July 1, 1986, and applicable to the assessment year in any municipality
commencing October 1, 1986, and each assessment year thereafter; P.A. 87-447 added Subsec.
(d) authorizing municipalities to assess mobile manufactured homes as either realty or
personal property under certain conditions, effective June 26, 1987, and applicable to the
assessment year in each municipality commencing October 1, 1987, and each assessment year
thereafter; P.A. 87-589 made technical changes in Subsec. (d) and revised effective date
of P.A. 87-447 to apply provisions to assessment year commencing October 1, 1986; P.A.
92-174 amended Subsec. (c) by adding provision re exception for mobile manufactured homes
located on leased land.
CHAPTER 203*
PROPERTY TAX ASSESSMENT
____________ *See Sec. 7-568 re additional property tax to
pay current year's expenses. See Sec. 12-1d for transfer of functions, powers and duties
under this chapter to secretary of the office of policy and management. Property in city
of Stamford is subject to town taxes to meet expenses of services performed outside city
and not benefiting property owners in city. 134 C. 65. Municipalities have no powers of
taxation except those expressly given to them by the legislature. 145 C. 375. Strict
compliance with statutory provisions is a condition precedent to the imposition of a valid
tax. 147 C. 262. Cited. 149 C. 32; 158 C. 148. Cited. 195 C. 587, 593. Cited. 4 CA 426,
427.
Sec. 12-62g. Increase in certain veteran's exemptions upon
revaluation.
In conjunction with each municipal revaluation of
property in accordance with section 12-62, each municipality shall increase (1) the amount
of the exemption granted pursuant to subsections (19), (20), (21), (22), (23), (24), (25)
and (26) of section 12-81 and (2) the amount of the exemption that each municipality may
allow pursuant to section 12-81f, for such year and for each subsequent assessment year by
multiplying the amount of exemption in said subsection by a multiplier determined by
dividing the grand list for such year of revaluation by the grand list of the last year
prior to such revaluation.
(P.A. 88-342, S. 3, 4.)
History: P.A. 88-342, S. 3 effective June 6, 1988, and
applicable to assessment years commencing on or after October 1, 1989.
Sec. 12-63a. Taxation of mobile manufactured homes and mobile
manufactured home parks.
(a) As used in this section, unless the context otherwise
requires:
"Mobile manufactured home" means a detached
residential unit having three-dimensional components which are intrinsically mobile with
or without a wheel chassis or a detached residential unit built on or after June 15, 1976,
in accordance with federal manufactured home construction and safety standards, and, in
either case, containing sleeping accommodations, a flush toilet, tub or shower bath,
kitchen facilities and plumbing and electrical connections for attachment to outside
systems, and designed for long-term occupancy and to be placed on rigid supports at the
site where it is to be occupied as a residence, complete and ready for occupancy, except
for minor and incidental unpacking and assembly operations and connection to utilities
systems.
"Mobile manufactured home park" or
"park" means a plot of ground upon which two or more mobile manufactured homes
occupied for residential purposes are located.
(b) In determining the value of a mobile manufactured
home park for the purpose of real property taxation, assessors shall consider the cost of
the original unimproved land and all improvements thereon, including, but not limited to,
leveling, drainage, filling, paving of streets and walkways, lighting, installation of
water, sewer and electrical systems, facilities for sanitation, laundering and recreation,
erection of structures and landscaping.
(c) In determining the value of a mobile manufactured
home for the purpose of property taxation, beginning with the assessment year commencing
October 1, 1986, each assessor shall assess mobile manufactured homes connected to
utilities and used as a residence in the same manner as residential real property, except
that in the case of a mobile manufactured home located on leased land the sum of the
assessed value of the mobile manufactured home and the assessed value of the land
apportionable to the lot on which the mobile manufactured home sits shall not exceed the
sum of the assessed value of the mobile manufactured home and the lot if the lot had been
owned by the lessee. Any assessor who first assesses any such mobile manufactured home as
residential real property on or after October 1, 1986, and which assessment would result
in an increase in taxation for said assessment year of over twenty-five per cent shall
phase in said increase in assessment over a five- year period, twenty per cent of the
increased assessment being phased in on the list of October 1, 1986, and twenty per cent
in each of the four assessment years next succeeding the list of October 1, 1986. The
assessment for a mobile manufactured home shall be in the name of the owner of the mobile
manufactured home and shall not alter in any way the assessment of the ground upon which
the mobile manufactured home is situated, except that a mobile manufactured home situated
upon land owned by the owner of the mobile manufactured home shall be assessed in the same
manner as any dwelling house. In determining the value of a mobile manufactured home which
is not used as a residence for the purpose of property taxation, assessors may consult
authoritative handbooks listing current common prices of used mobile manufactured homes.
(d)
(1) Notwithstanding the provisions of this section or
of any other section of the general statutes or any special act to the contrary, a
municipality may, by ordinance, elect to assess a mobile manufactured home, on or after
October 1, 1986, but not later than the first sale of such mobile manufactured home, in
the same manner in which mobile manufactured homes were assessed by such municipality for
the assessment year commencing October 1, 1985. On the first assessment date immediately
following the first sale of such mobile manufactured home after October 1, 1986, such
mobile manufactured home shall be assessed and subject to property tax pursuant to
subsection (c) of this section.
(2) As used in subdivision (1) of this subsection,
"first sale" means any sale or conveyance by an owner of any mobile manufactured
home on or after October 1, 1986, except a sale or conveyance to
(A) an owner's spouse;
(B) an owner's brother or sister who actually resides
in the mobile manufactured home unit being sold or conveyed; or
(C) any other person if the owner makes such sale to
such other person for the purpose of using the proceeds of such sale to purchase a
substitute mobile manufactured home to be located on the leasehold site being occupied by
such owner's existing mobile manufactured home. In the case of a sale as defined in
subparagraph (C) of this subdivision, the owner's substitute mobile manufactured home
subsequently located on the owner's leasehold site shall be assessed in the same manner as
his original mobile manufactured home until a first sale. The original mobile manufactured
home removed from the owner's leasehold site shall be assessed as provided in subsection
(c) of this section, unless the new owner of such original mobile manufactured home can
independently qualify to be assessed as such homes were assessed in the assessment year
commencing October 1, 1985, under subparagraph (C) of this subdivision. Notwithstanding
the provisions of this section, a mobile manufactured home which is treated by a
municipality as personal property in accordance with the provisions of this subsection
shall continue to be treated as real property pursuant to sections 12-412c and 21-67a.
(1961, P.A. 445, S. 14; 1969, P.A. 814, S. 1; June
Sp. Sess. P.A. 83-3, S. 1; P.A. 86-310, S. 1, 4; P.A. 87-447, S. 1, 2; 87-589, S. 84, 85,
87; P.A. 92-174, S. 1.)
History: 1969 act deleted "personal" with reference
to property taxation in Subsec. (c); June Sp. Sess. P.A. 83-3 changed the terms
"mobile home" and "mobile homes" to "mobile manufactured
home" and "mobile manufactured homes"; P.A. 86-310 (1) amended Subsec. (a)
by substituting the definition of "mobile manufactured home" in lieu of the
deleted definition of "mobile home", (2) amended Subsec. (c) by providing for
assessment of mobile manufactured homes under certain conditions in the same manner as
residential real property and by adding provisions for phase-in of the amount of increase
in assessment and (3) deleted Subsec. (d) providing for a monthly fee in lieu of property
tax on mobile homes, effective July 1, 1986, and applicable to the assessment year in any
municipality commencing October 1, 1986, and each assessment year thereafter; P.A. 87-447
added Subsec. (d) authorizing municipalities to assess mobile manufactured homes as either
realty or personal property under certain conditions, effective June 26, 1987, and
applicable to the assessment year in each municipality commencing October 1, 1987, and
each assessment year thereafter; P.A. 87-589 made technical changes in Subsec. (d) and
revised effective date of P.A. 87-447 to apply provisions to assessment year commencing
October 1, 1986; P.A. 92-174 amended Subsec. (c) by adding provision re exception for
mobile manufactured homes located on leased land.
Sec. 12-70. Obligation of purchaser of real estate assuming payment
of taxes.
When any person, at the time he acquires equity in real
estate, expressly assumes the payment of taxes which are to become payable thereafter, he
shall become liable for the payment thereof to the same extent and in the same manner as
though such real estate were assessed in his name.
(1949 Rev., S. 1744.)
As to retroactivity, see 133 C. 242. Veteran not entitled to
refund under provisions of section 12-81 (19). 135 C. 228; 155 C. 339. History and intent
discussed. 135 C. 228; 164 C. 178. Purchaser from tax-exempt vendor assumes no liability
for period prior to purchase. 164 C. 178.
  Sec. 12-71. Personal property
subject to property tax.
Computer software not subject to tax for assessment year
beginning October 1, 1988, and thereafter.
(a) All goods, chattels and effects or any interest
therein, belonging to any person who is a resident in this state, shall be listed for
purposes of property tax in the town where such person resides, subject to the provisions
of sections 12-43 and 12-59. Any such property belonging to any nonresident shall be
listed for purposes of property tax as provided in said section 12-43.
(b) All property subject to this section shall be
valued at the same percentage of its then actual valuation as the assessors have
determined with respect to the listing of real estate for the same year, except that any
motor vehicle for which number plates have been issued under section 14-20 and any
aircraft manufactured prior to January 1, 1946, shall be assessed at a value of not more
than five hundred dollars except when otherwise provided by law. The provisions of this
section shall not include money or property actually invested in merchandise or
manufacturing carried on out of this state.
(c) The tangible personal property of any person
residing within a town having two or more taxing districts shall be assessed in the
district in which such property was located the greater portion of the tax year next
preceding the day on which such property lists are required to be filed in such town.
(d) Upon payment of such property tax assessed with
respect to any property referred to in this section, owned by a resident or nonresident of
this state, which is currently used or intended for use in relation to construction,
building, grading, paving or similar projects, including, but not limited to, motor
vehicles, bulldozers, tractors and any trailer-type vehicle, excluding any such equipment
weighing less than five hundred pounds, and excluding any motor vehicle subject to
registration pursuant to chapter 246 or exempt from such registration by section 14-34,
the town in which such equipment is taxed shall issue, at the time of such payment, for
display on a conspicuous surface of each such item of equipment for which such tax has
been paid, a validation decal or sticker, identifiable as to the year of issue, which will
be presumptive evidence that such tax has been paid in the appropriate town of the state.
(e) (1) Personal property subject to taxation under
this chapter shall not include computer software, except when the cost thereof is
included, without being separately stated, in the cost of computer hardware.
"Computer software" shall include any program or routine used to cause a
computer to perform a specific task or set of tasks, including without limitation,
operational and applicational programs and all documentation related thereto.
(2) The provisions of subdivision (1) of this
subsection shall be applicable
(A) to the assessment year commencing October 1, 1988,
and each assessment year thereafter and
(B) to any assessment of computer software made after
September 30, 1988, for any assessment year commencing before October 1, 1988.
(3) Nothing contained in this subsection shall create
any implication related to liability for property tax with respect to computer software
prior to July 1, 1989. (4) A certificate of correction in accordance with section 12-57
shall not be issued with respect to any property described in subdivision (1) of this
subsection for any assessment year commencing prior to October 1, 1989.
(f) For assessment years commencing October 1, 1992,
each municipality shall exempt aircraft, as defined in section 15-34, from the provisions
of this chapter.
(1949 Rev., S. 1745; 1953, S. 1047d; 1957,
P.A. 673, S. 7; 1959, P.A. 239, S. 1; 1971, P.A. 668, S. 1; P.A. 73-490; 73-531, S. 1, 2;
P.A. 77-432, S. 1, 2; P.A. 79-550, S. 1, 2; P.A. 81-20, S. 1, 2; 81-423, S. 1, 25; P.A.
83-485, S. 1, 13; P.A. 89-251, S. 193, 203; May Sp. Sess. P.A. 92-17, S. 49, 59; P.A.
93-433, S. 8, 26.)
History: 1959 act provided for listing of property of
nonresident; 1971 act added provisions allowing taxation of vessels either in town of
owner's residence or in town where vessel usually operated; P.A. 73-490 divided previous
provisions into Subsecs. (a) to (c) and added Subsec. (d) re validation stickers on
construction equipment; P.A. 73-531 provided that antique automobiles not be assessed at
value of more than five hundred dollars, effective June 11, 1973, and applicable to the
first assessment date thereafter; P.A. 77-432 specifically included trailer-type vehicles
in Subsec. (d); P.A. 79-550 removed goods, chattels and effects from exception in Subsec.
(a) and added exception for farm machinery in Subsec. (b); effective June 21, 1979, and
applicable to town assessment lists for 1979 and any list thereafter; P.A. 81-20 deleted
special procedure for valuation of farm machinery, effective April 7, 1981, and applicable
in any municipality to assessment year commencing October 1, 1981, and each assessment
year thereafter; P.A. 81-423 eliminated vessels from personal property subject to property
tax, effective July 1, 1981, and applicable to the assessment year commencing October 1,
1981, and thereafter; P.A. 83-485 amended Subsec. (a) for purposes of clarification with
respect to provisions applicable to listing of personal property in the town where the
owner resides and the listing of such property of a nonresident, effective June 30, 1983,
and applicable in any town to the assessment year commencing October 1, 1983, and each
assessment year thereafter; P.A. 89-251 added Subsec. (e) providing that for the
assessment year commencing October 1, 1988, and thereafter computer software shall not be
subject to tax as personal property, and including a definition of computer software; May
Sp. Sess. P.A. 92-17 amended Subsec. (b) to set an assessment cap of five hundred dollars
for aircraft manufactured prior to January 1, 1946, effective June 19, 1992, and
applicable to assessment years of municipalities commencing on or after October 1, 1992;
P.A. 93-433 added Subsec. (f) exempting aircraft from the property tax, effective July 1,
1993.
Railroad bonds taxable. 33 C. 187. Mortgage note without
interest added by board of relief to creditor's list. 39 C. 176. Damages for land taken,
assessed before the first day of October but not paid till after that day, not assessable.
41 C. 206. Bonds secured by mortgage on real estate in another state taxable; 42 C. 426;
though this may result in larger tax than if mortgaged land lay in this state. 100 U. S.
491. Nonresident's personal property not taxable as a general rule; otherwise if given in
by him. 47 C. 477. Lease of real estate not within this section. 75 C. 592. As to mortgage
debt, see 76 C. 672. Burden on owner to show bonds not taxable under this section. 83 C.
497. N. Y. bank deposits owned by local corporation and used here for its corporate
purposes in connection with its local business are taxable. 92 C. 319. Bond owned by
person in Conn., executed by resident of N. Y., and secured by mortgage upon real estate
in N. Y., is not exempt under this section. 106 C. 530. See note to section 12-40. Cited.
135 C. 89. Legislature intended to include all types of tangible and intangible personal
property. 137 C. 267. Cited. 141 C. 483. General assembly provided in 1957 for
"uniform percentage" of true and actual value after decision in 144 C. 374 which
overruled 63 C. 321. Cited. 169 C. 663, 670. Cited. 171 C. 74, 86. Amendment to section
12-75 by 1967 P.A. 439 supersede earlier enacted provisions of this section. 174 C. 556,
560, 563566. Cited. 210 C. 233, 239. Computer software as intangible personal property not
subject to provisions of statute. 212 C. 639, 640, 644, 646. Cited. 2 CA 303, 307. Cited.
13 CA 393, 397. "Then actual valuation" synonymous with fair market value. 6 CS
505. Cited. 15 CS 237; 16 CS 261. Cited. 5 Conn. Cir. Ct. 195. Subsec. (a): Cited. 212 C.
639, 642. Subsec. (b): Towns permitted to assess personal property on basis of annual
valuation. 210 C. 233, 235238, 240, 243. Nothing in language requiring interim revaluation
of all classes of property if one class is revalued. 13 CA 393397, 399.
History: P.A. 94-208 applied exemption to property owned by a
nonprofit ambulance company.
Sec. 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 provide that any veteran entitled to an exemption from property tax in
accordance with subdivision (19) of section 12-81 shall be entitled to an additional
exemption applicable to the assessed value of property up to the amount of one thousand
dollars, provided such veteran's qualifying income does not exceed the applicable maximum
amount as provided under section 12-81l.
(b) Any municipality, upon approval by its legislative
body, may provide that any veteran's surviving spouse entitled to an exemption from
property tax in accordance with subdivision (22) of section 12-81 shall be entitled to an
additional exemption applicable to the assessed value of property up to the amount of one
thousand dollars, provided such surviving spouse's qualifying income does not exceed the
maximum amount applicable to an unmarried person as provided under section 12-81l.
(c) Any such veteran or spouse submitting a claim for
such additional exemption shall be required to file an application on a form prepared for
such purpose by the assessor, not later than the assessment date with respect to which
such additional exemption is claimed, provided when an applicant has filed for such
exemption and received approval for the first time, such applicant shall be required to
file for such exemption biennially thereafter, subject to the provisions of subsection (d)
of this section. Each such application shall include a copy of such veteran's or spouse's
federal income tax return, or in the event such a return is not filed such evidence
related to income as may be required by the assessor, for the tax year of such veteran or
spouse ending immediately prior to the assessment date with respect to which such
additional exemption is claimed.
(d) Any person who has submitted application and been
approved in any year for the additional exemption under subsection (a) or (b) of this
section shall, in the year immediately following approval, be presumed to be qualified for
such exemption. During the year immediately following such approval, the assessor shall
notify, in writing, each person presumed to be qualified pursuant to this subsection. If
any such person has qualifying income in excess of the maximum allowed under said
subsection (a) or (b), such person shall notify the assessor on or before the next filing
date for such exemption and shall be denied such exemption for the assessment year
immediately following and for any subsequent year until such person has reapplied and
again qualified for such exemption. Any person who fails to notify the assessor of such
disqualification shall make payment to the municipality in the amount of property tax loss
related to the exemption improperly taken.
(P.A. 82-318, S. 1, 3; P.A. 83-361, S. 2, 3;
P.A. 84-486, S. 1, 2; P.A. 85-432, S. 1, 3; P.A. 87-404, S. 2, 11; P.A. 91-400, S. 1, 5.)
History: P.A. 82-318 effective June 9, 1982, and applicable
to assessment years in municipalities commencing October 1, 1982, and thereafter; P.A.
83-361 provided for (1) an increase in the allowable income from twelve to fourteen
thousand dollars for a married veteran and from ten to twelve thousand for an unmarried
veteran and (2) deletion of requirement that application be filed not later than sixty
days before assessment date with respect to which exemption is claimed, allowing filing
not later than such assessment date, effective July 1, 1983, and applicable to the
assessment year in any municipality commencing October 1, 1983, and each assessment year
thereafter; P.A. 84-486 inserted new Subsec. (b) allowing exemption at municipal option
for surviving spouse of veteran, relettering and amending former Subsec. (b) accordingly,
effective July 1, 1984, and applicable to the assessment year in any municipality
commencing October 1, 1984, and each assessment year thereafter; P.A. 85-432 amended
Subsec. (a) to clarify that the exemption from property tax at local option for property
of veterans is an exemption of value up to one thousand dollars and not a reduction in tax
to that amount; P.A. 87-404 deleted the specific description of qualifying income
requirements and substituted in lieu thereof a reference to Sec. 12-81l as containing the
qualifying income requirements, effective June 26, 1987, and applicable to the assessment
year in any municipality commencing October 1, 1987, and each assessment year thereafter;
P.A. 91-400 amended Subsec. (c) and added Subsec. (d) to provide for biennial
reapplication, effective October 1, 1991, and applicable to assessment years of
municipalities commencing on or after that date.
Sec. 12-81g. Additional exemption from property tax for veterans.
State reimbursement for related tax loss.
(a) Additional exemption commencing 1985 assessment
year with maximum income requirements. Effective for the assessment year commencing
October 1, 1985, and each assessment year thereafter, any person entitled to an exemption
from property tax in accordance with subdivision (19), (20), (21), (22), (23), (24), (25)
or (26) of section 12-81 shall be entitled to an additional exemption from such tax in an
amount equal to twice the amount of the exemption provided for such person pursuant to any
such subdivision, provided such person's qualifying income does not exceed the applicable
maximum amount as provided under section 12-81l, except that if such person has a
disability rating of one hundred per cent as determined by the Veteran's Administration of
the United States, the total of such adjusted gross income, individually, if unmarried, or
jointly, if married, in the calendar year ending immediately preceding the assessment date
with respect to which such additional exemption is allowed, is not more than twenty-one
thousand dollars if such person is married or not more than eighteen thousand dollars if
such person is not married.
(b) Additional exemption commencing 1986 assessment
year for veterans not eligible under subsection (a). Effective for the assessment year
commencing October 1, 1986, and each assessment year thereafter, any person entitled to an
exemption from property tax in accordance with subdivision (19), (20), (21), (22), (23),
(24), (25) or (26) of section 12-81 and who is not receiving or is not eligible to receive
the additional exemption under subsection (a), shall be entitled to an additional
exemption from such tax in an amount equal to one-half of the amount of the exemption
provided for such person pursuant to any such subdivision.
(c) State reimbursement at end of calendar year for tax
loss related to exemptions under subsections (a) and (b). The state shall reimburse each
town, city, borough, consolidated town and city and consolidated town and borough by the
last day of each calendar year in which exemptions were granted to the extent of the
revenue loss represented by the additional exemptions provided for in subsections (a) and
(b). (d) Regulations related to determination of eligibility under subsection (a),
biennial application for exemption and applications to the state for reimbursement. The
secretary of the office of policy and management shall adopt regulations, in accordance
with the provisions of chapter 54, establishing:
(1) A procedure under which a municipality shall
determine eligibility for the additional exemption under subsection (a) of this section,
provided such procedure shall include a provision that when an applicant has filed for
such exemption and received approval for the first time, such applicant shall be required
to file for such exemption biennially thereafter, subject to the provisions of subsection
(f) of this section;
(2) the manner in which a municipality shall apply for
reimbursement from the state for the revenue loss represented by the additional exemptions
provided for in subsections (a) and (b), which shall provide a penalty for late filing of
such application for reimbursement of two hundred fifty dollars but shall also provide
that the secretary may waive such forfeiture in accordance with procedures and standards
contained in such regulations; and
(3) the manner in which the office of policy and
management may audit and make adjustments to applications for reimbursement from
municipalities for a period of not more than one year next succeeding the deadline for
such application.
(e) Rights of appeal by claimant if exemption is not
allowed. Any person aggrieved by action of the assessor or board of assessors in
disapproving any application for an additional veteran's exemption from property tax, as
provided under this section, may appeal to the secretary of the office of policy and
management, in writing, within thirty days following receipt of notice of denial of such
exemption by the assessor or board of assessors. The secretary shall promptly consider
such appeal and may approve or disapprove the application, provided such decision shall be
made not later than sixty days following receipt of such written notice of appeal. Notice
of the secretary's determination regarding the appeal shall be sent to the claimant in
writing and a copy shall be forwarded to the assessor or board of assessors. If the
claimant is aggrieved with respect to any action of the secretary under this section, such
claimant may, within thirty days, appeal to the superior court for the judicial district
in which such application is filed. Any claimant who, for the purpose of obtaining such
additional veteran's exemption under this section, wilfully fails to disclose all matters
related thereto or with intent to defraud makes any false statement shall forfeit the
right to claim such additional veteran's exemption. (f) Qualification requirements in year
when application is not submitted. Any person who has submitted application and been
approved in any year for the additional exemption under subsection (a) of this section
shall, in the year immediately following approval, be presumed to be qualified for such
exemption. If, in the year immediately following approval, such person has qualifying
income in excess of the maximum allowed under said subsection (a), such person shall
notify the tax assessor in the town allowing the additional exemption on or before the
next filing date for such exemption and shall be denied such exemption for the assessment
year immediately following and for any subsequent year until such person has reapplied and
again qualified for such exemption. Any person who fails to notify the tax assessor of
such disqualification shall make payment to the town in the amount of property tax loss
related to the exemption improperly taken.
(P.A. 85-573, S. 2, 18; P.A. 86-133, S. 1, 2;
P.A. 87-115, S. 6, 8; 87-404, S. 3, 6, 11; P.A. 88-120, S. 1, 2; 88-342, S. 1, 4.)
History: P.A. 86-133 added Subdiv. (3) of Subsec. (d)
concerning the audit of applications for reimbursement from municipalities; P.A. 87-115
amended Subsec. (d) to require regulations providing a penalty for late filing of the
application for reimbursement and providing that the secretary of policy and management
may waive such forfeiture in accordance with procedures and standards in the regulations;
P.A. 87-404 amended Subsec. (a) by deleting the specific description of qualifying income
requirements and substituted in lieu thereof a reference to Sec. 12-81l as containing the
qualifying income requirements, effective June 26, 1987, and applicable to the assessment
year in any municipality commencing October 1, 1987, and each assessment year thereafter
and added Subsec. (e) providing an appeals procedure in the event of denial of application
for the additional exemption from property tax for veterans, effective June 26, 1987, and
applicable to appeals in any municipality in the assessment year commencing October 1,
1987, and each assessment year thereafter; P.A. 88-120 provided in Subsec. (d) that a
veteran eligible for the additional exemption under Subsec. (a) of this section shall be
required to file biennially after initial qualification and added Subsec. (f) concerning
notice to the assessor when income exceeds the qualifying maximum in the year immediately
following a year in which filing occurs; P.A. 88-342 substituted town, city, borough,
consolidated town and city and consolidated town and borough for municipality in Subsec.
(c), effective June 6, 1988, and applicable to assessment years commencing on or after
October 1, 1987.
Sec. 12-83. Exemption of disabled veterans over sixty-five.
Any veteran who, prior to June 29, 1955, had attained
the age of sixty-five years and had filed proof of any disability which qualified him for
an exemption under any provision of the general statutes shall continue to be so exempt.
(June, 1955, S. 1062d.)
Sec. 12-84. Veterans of Second World War; establishment of right to
future exemptions.
Any person whose name appears on the permanent list of
those entitled to the one thousand dollars exemption, under the provisions of sections
259g to 268g, inclusive, of the 1943 supplement to the general statutes, as amended, kept
by the tax collector as provided for in said sections, shall be considered to have
established his right to all future exemptions as long as he remains a resident of the
town in which his exemption is recorded.
(1949 Rev., S. 1772.)
Sec. 12-85. Veterans' exemptions, residence and record ownership
requirements.
The words "any resident of this state", when
used in any section of the general statutes as applied to the eligibility of veterans or
their relatives for tax exemption, mean a resident on the date of assessment of the
property concerning which exemption is claimed, and record ownership of the property in
question by husband or wife, or other claimant, on the date of assessment shall be held
necessary to the exemption of all or any part of the ensuing tax.
(1949, S. 1051d, 1117d.)
Sec. 12-93. Veterans' exemptions; proof of claim.
Any person who claims an exemption from taxation under
the provisions of section 12-81 or 12-82 by reason of service in the army, navy, marine
corps, coast guard or air force of the United States shall give notice to the town clerk
of the town in which he resides that he is entitled to such exemption. Any person who has
performed such service may establish his right to such exemption by exhibiting to the town
clerk an honorable discharge, or a certified copy thereof, from such service or, in the
absence of such discharge or copy, by appearing before the assessors for an examination
under oath, supported by two affidavits of disinterested persons, showing that the
claimant so served and received an honorable discharge or is serving or, if he is unable
to appear by reason of such service, he may establish such right, until such time as he
appears personally and exhibits his discharge or copy, by forwarding to the town clerk
annually a written statement, signed by the commanding officer of his unit, ship or
station or by some other appropriate officer, or where such claimant is currently serving
in an active theater of war or hostilities, by the presentation of a notarized statement
of a parent, guardian, spouse or legal representative of such claimant, stating that he is
personally serving and is unable to appear in person by reason of such service, which
statement shall be received before the assessment day of the town wherein the exemption is
claimed. The assessors shall report to the town clerk all claims so established. Any
person claiming exemption by reason of the service of a relative as a soldier, sailor,
marine or member of the coast guard or air force may establish his right thereto by at
least two affidavits of disinterested persons showing the service of such relative, his
honorable discharge or death in service, and the relationship of the claimant to him; and
the assessors may further require such person to be examined by them under oath concerning
such facts. The town clerk of the town where the honorable discharge or certified copy
thereof and each affidavit is originally presented for record shall record such discharge
or certified copy or affidavits thereof in full and shall list the names of such claimants
and such service shall be performed by the town clerk without remuneration therefor.
Thereafter if any person entitled to such exemption changes his legal residence, the town
clerk in the town of former residence and in which such honorable discharge or certified
copy thereof or any such affidavit in respect to such person was originally presented for
record shall, upon request and payment of a fee by such person to said town of former
residence in an amount determined by the town treasurer as necessary to cover the cost of
such procedure, prepare and mail to the town in which such person resides, a copy of the
record of such discharge or certified copy thereof or affidavits, or he may establish his
right to such exemption in the town in which he resides by exhibiting to the town clerk
thereof the original discharge or a certified copy thereof or such affidavits. Said clerk
shall take therefrom sufficient data to satisfy the exemption requirements of the general
statutes and shall record the same and shall note the town where the original complete
recording of discharge papers was made. No board of assessors or board of tax review or
other official shall allow any such claim for exemption unless evidence as herein
specified has been filed in the office of the town clerk, provided, if any claim for
exemption has been allowed by any board of assessors or board of tax review prior to July
1, 1923, the provisions of this section shall not apply to such claim. Each claim granted
prior to July 1, 1923, shall be recorded with those presented subsequent thereto, and a
list of such names, alphabetically arranged, shall be furnished the assessors by the town
clerk.
(1949 Rev., S. 1769; 1949, 1951, 1955, June,
1955, S. 1063d; 1963, P.A. 424, S. 1; 1969, P.A. 201, S. 1; P.A. 80-413, S. 1, 2.)
History: 1963 act changed date for filing claim; 1969 act
allowed use of notarized statement of parent, guardian, spouse or legal representative in
lieu of personal statement signed by commanding officer when claimant is serving in active
theater of war or hostilities; P.A. 80-413 added provision re transfer of discharge by
town clerk to new town of residence when exempted person moves, effective May 27, 1980,
and applicable in any town to assessment year commencing October 1, 1980, and each
assessment year thereafter.
See Sec. 12-127 re abatement or refund of taxes upon proof
of exempt status.
Cited. 135 C. 231.
Sec. 12-93a. Allowance of veterans' property tax exemptions in
relation to a residential dwelling on leased land.
Any person entitled to an exemption from property tax in
accordance with any provision of subdivisions (19) to (26), inclusive, of section 12-81
who is the owner of a residential dwelling on leased land, including any such person who
is a sublessee under terms of the lease, shall be entitled to claim such exemption in
respect to the assessment of the dwelling for purposes of the property tax, provided (1)
the dwelling is such person's principal place of residence, (2) such lease or sublease
requires that such person as the lessee or sublessee, whichever is applicable, pay all
property taxes related to the dwelling and (3) such lease or sublease is recorded in the
land records of the town.
(P.A. 81-58, S. 1, 4.)
History: P.A. 81-58 effective April 28, 1981, and applicable
in any municipality to the assessment year commencing October 1, 1981, and each assessment
year thereafter.
Sec. 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, sailors, marines and members of the coast guard and air force, and
their spouses, widows, widowers, fathers and mothers, and to blind or totally disabled
persons and their spouses shall first be made in the town in which the person entitled
thereto resides, and any person asking such exemption in any other town shall annually
make oath before, or forward his or her affidavit to, the assessors of such town, deposing
that such exemptions, except the exemption provided in subdivision (55) of section 12-81,
if allowed, will not, together with any other exemptions granted under said sections,
exceed the amount of exemption thereby allowed to such person. Such affidavit shall be
filed with the assessors within the period the assessors have to complete their duties in
the town where the exemption is claimed. The assessors of each town shall annually make a
certified list of all persons who are found to be entitled to exemption under the
provisions of said sections, which list shall be filed in the town clerk's office, and
shall be prima facie evidence that the persons whose names appear thereon and who are not
required by law to give annual proof are entitled to such exemption so long as they
continue to reside in such town; but such assessors may, at any time, require any such
person to appear before them for the purpose of furnishing additional evidence, provided,
any person who by reason of his disability is unable to so appear may furnish such
assessors a statement from his attending physician certifying that such person is totally
disabled and is unable to make a personal appearance and such other evidence of total
disability as such assessors may deem appropriate.
(1949 Rev., S. 1770; 1951, 1953, S. 1064d;
1963, P.A. 424, S. 2; February, 1965, P.A. 17, S. 1; P.A. 74-123, S. 2, 4; 74-207, S. 7.)
History: 1963 act changed time for filing affidavit; 1965 act
required filing of affidavit within period assessors have to complete duties rather than
before assessment day as previously; P.A. 74-123 included the totally disabled and made
special exceptions for them re amount of exemption allowed and re personal appearance
before assessors; P.A. 74-207 included widowers.
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