Sec.
12-81. Exemptions. The
following-described property shall be exempt from taxation:
(1) Property of the
(2) State property and reservation land. Property belonging to, or held in trust for, this state
and reservation land held in trust by the state for an Indian tribe;
(3) County property. Repealed;
(4) Municipal property. Except as otherwise provided by law, property belonging
to, or held in trust for, a municipal corporation of this state and used for a
public purpose, including real and personal property used for cemetery
purposes;
(5) Property held by trustees for public
purposes. As long as used by the public for
public purposes, property held by trustees named in a will or deed of trust and
their successors for this state or its people, one of its counties or its
people or one of its municipal corporations or its people;
(6) Property of volunteer fire companies
and property devoted to public use. The property
of any volunteer fire company used for fire protection or for other public
purposes, if such company receives any annual appropriation from the town; and,
as long as the owner thereof makes only a nominal charge not in excess of
twenty-five dollars annually for its use, property not owned by a Connecticut
municipality wherein the same is situated, provided such property is
exclusively used by the public in lieu of public property which would otherwise
be required, as authorized by any general statute or special act;
(7) Property used for scientific,
educational, literary, historical, charitable or open space land preservation
purposes. Exception. (A) Subject to the
provisions of sections 12-87 and 12-88, the real property of, or held in trust
for, a corporation organized exclusively for scientific, educational, literary,
historical or charitable purposes or for two or more such purposes and used
exclusively for carrying out one or more of such purposes or for the purpose of
preserving open space land, as defined in section 12-107b, for any of the uses
specified in said section, that is owned by any such corporation, and the
personal property of, or held in trust for, any such corporation, provided (i)
any officer, member or employee thereof does not receive or at any future time
shall not receive any pecuniary profit from the operations thereof, except
reasonable compensation for services in effecting one or more of such purposes
or as proper beneficiary of its strictly charitable purposes, and (ii) in 1965,
and quadrennially thereafter, a statement shall be filed on or before the first
day of November with the assessor or board of assessors of any town,
consolidated town and city or consolidated town and borough, in which any of
its property claimed to be exempt is situated. Such statement shall be filed on
a form provided by such assessor or board of assessors. The real property shall
be eligible for the exemption regardless of whether it is used by another
corporation organized exclusively for scientific, educational, literary,
historical or charitable purposes or for two or more such purposes.
(B) On and after
(8) College property. The funds and estate which have been or may be granted,
provided by the state, or given by any person or persons to the Trustees of the
Berkeley Divinity School, the board of trustees of Connecticut College for
Women, the Hartford Seminary Foundation, Sheffield Scientific School, Trinity
College, Wesleyan University or The President and Fellows of Yale College in
New Haven, and by them respectively invested and held for the use of such
institutions, with the income thereof; provided none of said corporations shall
hold in this state real estate free from taxation affording an annual income of
more than six thousand dollars. Such exemption shall not apply to any real
estate which said Trustees of the
(9) Personal property loaned to
tax-exempt educational institutions. Personal
property while it is loaned without charge or leased at a nominal charge of one
dollar per year to any tax-exempt educational institution above secondary level
and used exclusively by such institution for teaching, research or teaching
demonstration purposes;
(10) Property belonging to agricultural
or horticultural societies. Subject to the
provisions of sections 12-87 and 12-88, property belonging to, or held in trust
for, an agricultural or horticultural society incorporated by this state which
is used in connection with an annual agricultural fair held by a nonprofit incorporated
agricultural society of this state or any nonprofit incorporated society of
this state carrying on or promoting any branch of agriculture, provided (A)
said society shall pay cash premiums at such fair amounting to at least two
hundred dollars, (B) said society shall file with the Commissioner of
Agriculture on or before the thirtieth of December following said fair a report
in such detail as the commissioner may require giving the names of all
exhibitors and the amount of premiums, with the objects for which they have
been paid, which statement shall be sworn to by the president, secretary or
treasurer of the society, (C) any officer, member or employee thereof does not
receive or at any future time shall not receive any pecuniary profit from the operations
thereof except reasonable compensation for services in the conduct of its
affairs, and (D) in 1965, and quadrennially thereafter, a statement shall be
filed on or before the first day of November with the assessor or board of
assessors of any town, consolidated town and city or consolidated town and
borough in which any of its property claimed to be exempt is situated. Such
statement shall be filed on a form provided by such assessor or board of
assessors. For purposes of this subsection, "fair" means a bona fide
agricultural exhibition designed, arranged and operated to promote, encourage
and improve agriculture by offering premiums and awards for the best exhibits
of two or more by the following branches of agriculture: Crops, livestock,
poultry, dairy products and homemaking;
(11) Property held for cemetery use. Subject to the provisions of section 12-88, tangible
property owned by, or held in trust for, a religious organization, provided
such tangible property is used exclusively for cemetery purposes; donations
held in trust by a municipality, an ecclesiastical society or a cemetery
association, the income of which is to be used for the care or improvement of
its cemetery, or of one or more private burial lots within such cemetery.
Subject to the provisions of sections 12-87 and 12-88, any other tangible
property used for cemetery purposes shall not be exempt, unless (a) such
tangible property is exclusively so used, and (b) no officer, member or
employee of the organization owning such property receives or, at any future
time, shall receive any pecuniary profit from the cemetery operations thereof
except reasonable compensation for services in the conduct of its cemetery
affairs, and (c) in 1965, and quadrennially thereafter, a statement on forms
prepared by the assessor shall be filed on or before the last day required by
law for the filing of assessment returns with the local board of assessors of
any town, consolidated town and city or consolidated town and borough, in which
any of its property claimed to be exempt is situated;
(12) Personal property of religious
organizations devoted to religious or charitable use. Personal property within the state owned by, or held in
trust for, a Connecticut religious organization, whether or not incorporated,
if the principal or income is used or appropriated for religious or charitable
purposes or both;
(13) Houses of religious worship. Subject to the provisions of section 12-88, houses of
religious worship, the land on which they stand, their pews, furniture and
equipment owned by, or held in trust for the use of, any religious
organization;
(14) Property of religious organizations
used for certain purposes. Subject to the
provisions of section 12-88, real property and its equipment owned by, or held
in trust for, any religious organization and exclusively used as a school, a
daycare facility, a Connecticut nonprofit camp or recreational facility for
religious purposes, a parish house, an orphan asylum, a home for children, a
thrift shop, the proceeds of which are used for charitable purposes, a
reformatory or an infirmary or for two or more of such purposes;
(15) Houses used by officiating
clergymen as dwellings. Subject to the provisions
of section 12-88, dwelling houses and the land on which they stand owned by, or
held in trust for, any religious organization and actually used by its
officiating clergymen;
(16) Hospitals and sanatoriums. Subject to the provisions of section 12-88, all property
of, or held in trust for, any Connecticut hospital society or corporation or
sanatorium, provided (A) no officer, member or employee thereof receives or, at
any future time, shall receive any pecuniary profit from the operations
thereof, except reasonable compensation for services in the conduct of its
affairs, and (B) in 1967, and quadrennially thereafter, a statement shall be
filed by such hospital society, corporation or sanatorium on or before the
first day of November with the assessor or board of assessors of any town, consolidated
town and city or consolidated town and borough, in which any of its property
claimed to be exempt is situated. Such statement shall be filed on a form
provided by such assessor or board of assessors;
(17) Blind persons. Subject to the provisions of sections 12-89, 12-90 and
12-92, property to the amount of three thousand dollars belonging to, or held
in trust for, any blind person, resident of this state; or, lacking said amount
of property in his own name, so much of the property belonging to, or held in
trust for, his spouse, who is domiciled with him, as is necessary to equal said
amount;
(18) Property of veterans'
organizations. (a) Property of bona fide war
veterans' organization. Subject to the provisions of section 12-88, property
owned by, or held in trust for, any bona fide war veterans' organization or any
of its local posts, which organization shall be composed in whole or in major
part of veterans of the military or naval service or both of the United States
in any war, except the Civil War; provided such property shall be actually and
exclusively used and occupied by such organization;
(b) Property of the Grand Army of the
Republic. Property belonging to the Grand Army of
the Republic, or owned by, or held in trust for, any local post thereof, shall
continue to be exempt from taxation in accordance with the provisions of
subdivision (27);
(19) Veterans. Subject to the provisions of sections 12-89, 12-90 and
12-95, property to the amount of one thousand dollars belonging to, or held in
trust for, any resident of this state who (a) is a veteran of the armed forces
in service in time of war, (b) any resident of this state who was a citizen of
the United States at the time of his enlistment and who was in the military or
naval service of a government allied or associated with that of the United
States during the Second World War and received an honorable discharge
therefrom, (c) any resident of this state who served during the Second World
War as a member of any armed force of any government signatory to the United
Nations Declaration of January 1, 1942, and participated in armed conflict with
an enemy of the United States and who has been a citizen of the United States
for at least ten years and presents satisfactory evidence of such service, (d)
any resident of this state who served as a member of the crew of a merchant
vessel during the Second World War and is qualified with respect to such
service as a member of the group known as the "American Merchant Marine in
ocean-going service during the period of armed conflict, December 7, 1941, to
August 15, 1945", members of which are deemed to be eligible for certain
veterans benefits under a determination in the United States Department of
Defense, as recorded in the Federal Register of February 1, 1988, provided such
resident has received an armed forces discharge certificate from the Department
of Defense on the basis of such service, (e) any member of the armed forces who
was in service in time of war and is still in the service and by reason of
continuous service has not as yet received a discharge, (f) any person who is
retired from the armed forces after thirty years of service because he has
reached the age limit prescribed by law or because he suffers from mental or
physical disability, or (g) any person who is serving in the armed services in
time of war; or lacking said amount of property in his own name, so much of the
property belonging to, or held in trust for, his spouse, who is domiciled with
him, as is necessary to equal said amount. For the purposes of this
subdivision, "veteran", "armed forces" and "service in
time of war" have the same meaning as in section 27-103;
(20) Servicemen and veterans having
disability ratings. Subject to the provisions
hereinafter stated, property not exceeding three thousand dollars in amount
shall be exempt from taxation, which property belongs to, or is held in trust
for, any resident of this state who has served, or is serving, in the Army,
Navy, Marine Corps, Coast Guard or Air Force of the United States and (1) has a
disability rating by the Veterans' Administration of the United States
amounting to ten per cent or more of total disability, provided such exemption
shall be fifteen hundred dollars in any case in which such rating is between
ten per cent and twenty-five per cent; two thousand dollars in any case in
which such rating is more than twenty-five per cent but not more than fifty per
cent; twenty-five hundred dollars in any case in which such rating is more than
fifty per cent but not more than seventy-five per cent; and three thousand
dollars in any case in which such person has attained sixty-five years of age
or such rating is more than seventy-five per cent; or (2) is receiving a
pension, annuity or compensation from the United States because of the loss in
service of a leg or arm or that which is considered by the rules of the United
States Pension Office or the Bureau of War Risk Insurance the equivalent of
such loss. If such veteran lacks such amount of property in his or her name, so
much of the property belonging to, or held in trust for, his or her spouse, who
is domiciled with him or her, as is necessary to equal such amount shall also
be so exempt. When any veteran entitled to an exemption under the provisions of
this section has died, property belonging to, or held in trust for, his or her
surviving spouse, while such spouse remains a widow or widower, or belonging to
or held in trust for his or her minor children during their minority, or both,
while they are residents of this state, shall be exempt in the same aggregate
amount as that to which the disabled veteran was or would have been entitled at
the time of his or her death. No individual entitled to exemption under this
subdivision and under one or more of subdivisions (19), (22), (23), (25) and
(26) of this section shall receive more than one exemption. No individual shall
receive any exemption to which he or she is entitled under this subdivision
until he or she has complied with section 12-95 and until he or she has, in
each year in which such exemption is being sought, submitted evidence
satisfactory to the assessors as to his or her actual disability rating on the
assessment day as of which such exemption is being sought, except that proof of
disability of persons who have attained the age of sixty-five years or who have
presented Veterans' Administration certificates showing permanent total
disability need be filed but once. Any person who has been unable to submit
evidence of disability rating in the manner required by this subdivision, or
who has failed to submit such evidence as provided in section 12-95, may, when
he or she obtains such evidence satisfactory to the assessors, make application
to the collector of taxes within one year after he or she obtains such proof or
within one year after the expiration of the time limited in section 12-95, as
the case may be, for abatement in case the tax has not been paid, or for refund
in case the whole tax has been paid, of such part or the whole of such tax as
represents the service exemption. Such abatement or refund may be granted
retroactively to include the assessment day next succeeding the date as of
which such person was entitled to such disability rating as determined by the
Veterans' Administration of the
(21) Disabled veteran with severe
disability. (A) Disabilities. The dwelling
house, and the lot whereupon the same is erected, belonging to or held in trust
for any person who is a citizen and resident of this state, occupied as such
person's domicile, shall be exempt from local property taxation to the extent
of ten thousand dollars of its assessed valuation or, lacking said amount in
property in such person's own name, so much of the property belonging to, or
held in trust for, such person's spouse, who is domiciled with such person, as
is necessary to equal said amount, if such person is a veteran who served in
the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and
has been declared by the United States Veterans' Administration or its
successors to have a service-connected disability from paraplegia or
osteochondritis resulting in permanent loss of the use of both legs or
permanent paralysis of both legs and lower parts of the body; or from
hemiplegia and has permanent paralysis of one leg and one arm or either side of
the body resulting from injury to the spinal cord, skeletal structure or brain
or from disease of the spinal cord not resulting from any form of syphilis; or
from total blindness as defined in section 12-92; or from the amputation of
both arms, both legs, both hands or both feet, or the combination of a hand and
a foot; sustained through enemy action, or resulting from accident occurring or
disease contracted in such active service. Nothing in this subdivision shall be
construed to include paraplegia or hemiplegia resulting from locomotor ataxia
or other forms of syphilis of the central nervous system, or from chronic
alcoholism, or to include other forms of disease resulting from the veteran's
own misconduct which may produce signs and symptoms similar to those resulting
from paraplegia, osteochondritis or hemiplegia. The loss of the use of one arm
or one leg because of service related injuries specified in this subdivision
shall qualify a veteran for a property tax exemption in the same manner as
hereinabove, provided such exemption shall be for five thousand dollars;
(B) Exemptions hereunder additional to
others. Surviving spouse's rights. The exemption
provided for in this subdivision shall be in addition to any other exemption of
such person's real and personal property allowed by law, but no taxpayer shall
be allowed more than one exemption under this subdivision. No person shall be
entitled to receive any exemption under this subdivision until such person has
satisfied the requirements of subdivision (20) of this section. The surviving
spouse of any such person who at the time of such person's death was entitled
to and had the exemption provided under this subdivision shall be entitled to
the same exemption, (i) while such spouse remains a widow or widower, or (ii)
upon the termination of any subsequent marriage of such spouse by dissolution,
annulment or death and while a resident of this state, for the time that such
person is the legal owner of and actually occupies a dwelling house and
premises intended to be exempted hereunder. When the property which is the
subject of the claim for exemption provided for in this subdivision is greater
than a single family house, the assessor shall aggregate the assessment on the
lot and building and allow an exemption of that percentage of the aggregate
assessment which the value of the portion of the building occupied by the
claimant bears to the value of the entire building;
(C) Municipal option to allow total
exemption for residence with respect to which veteran has received assistance
for special housing under Title 38 of United States Code. Subject to the approval of the legislative body of the
municipality, the dwelling house and the lot whereupon the same is erected,
belonging to or held in trust for any citizen and resident of this state,
occupied as such person's domicile shall be fully exempt from local property
taxation, if such person is a veteran who served in the Army, Navy, Marine
Corps, Coast Guard or Air Force of the United States and has received financial
assistance for specially adapted housing under the provisions of Section 801 of
Title 38 of the United States Code and has applied such assistance toward the
acquisition or modification of such dwelling house. The same exemption may also
be allowed on such housing units owned by the surviving spouse of such veteran
(i) while such spouse remains a widow or widower, or (ii) upon the termination
of any subsequent marriage of such spouse by dissolution, annulment or death,
or by such veteran and spouse while occupying such premises as a residence;
(22) Surviving spouse or minor child of
serviceman or veteran. Subject to the provisions
of sections 12-89, 12-90 and 12-95, property to the amount of one thousand
dollars belonging to, or held in trust for, any surviving spouse while such
person remains a widow or widower, or a minor child or both, residing in this
state, of one who has served in the Army, Navy, Marine Corps, Coast Guard or
Air Force of the United States or of any citizen of the United States who
served in the military or naval service of a government allied or associated
with the United States, as provided by subdivision (19) of this section, and
has died either during his or her term of service or after receiving an
honorable discharge therefrom, provided such amount shall be three thousand
dollars if death was due to service and occurred while on active duty;
(23) Serviceman's surviving spouse
receiving federal benefits. Subject to the
provisions of sections 12-89, 12-90 and 12-95, property to the amount of one
thousand dollars belonging to, or held in trust for, any surviving spouse,
while such spouse remains a widow or widower, resident of this state, of one
who has served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the
United States, which surviving spouse is receiving or has received a pension,
annuity or compensation from the United States;
(24) Surviving spouse and minor child of
veteran receiving compensation from Veterans' Administration. The exemption from taxation granted by subdivision (22) of
this section, to the amount of three thousand dollars allowable to the widow or
widower or minor child or both of a veteran whose death was due to service and
occurred on active duty shall be granted to any widow or widower drawing
compensation from the Veterans' Administration, upon verification of such fact
by letter from the Veterans' Administration;
(25) Surviving parent of deceased
serviceman or veteran. Subject to the provisions
of sections 12-89, 12-90 and 12-95, property to the amount of one thousand
dollars belonging to, or held in trust for, a sole surviving parent, while such
parent remains a widow or widower, resident of this state, of one who has left
no widow or widower, or whose widow or widower has remarried or died, and who
has served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the
United States as provided by subdivision (19) of this section and has died
during his or her term of service or after receiving an honorable discharge
therefrom, provided, property belonging to, or held in trust for, such parent
of more than one serviceman or servicewoman who has left no widow or widower,
or whose widow or widower has remarried or died, and who has served in the
Army, Navy, Marine Corps, Coast Guard or Air Force of the United States as
provided in subdivision (19) of this section and has died during his or her
term of service shall be subject to an exemption of one thousand dollars for
each such serviceman or servicewoman;
(26) Parents of veterans. Subject to the provisions of sections 12-89, 12-90 and
12-95, property to the amount of one thousand dollars belonging to, or held in
trust for, any father or mother, resident of this state, of one who served in
the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States as
long as such father or mother receives, or has received, a pension, annuity or
compensation from the United States; or if such parent lacks said amount of
property in his own name, so much of the property belonging to, or held in
trust for, his spouse, who is domiciled with him, as is necessary to equal said
amount;
(27) Property of Grand Army posts. Property owned by, or held in trust for, a Connecticut
Grand Army post, provided the major use of such property shall be as a meeting
place for its members or for the members of the Woman's Relief Corps or both,
or provided the income from such property is being entirely devoted to its
upkeep and improvement and to the relief of such soldiers of the Civil War or
their dependents or both as are receiving or are entitled to receive benefits
or pensions from the federal or state government or both;
(28) Property of United States Army
instructors. Subject to the provisions of
sections 12-89, 12-90 and 12-95, property to the amount of one thousand
dollars, which property belongs to, or is held in trust for, any resident or
nonresident of this state who was in the regular Army of the United States on
the assessment day and who has been detailed by the Secretary of the Army for
duty in this state for the instruction of the Connecticut National Guard. Any
person receiving the foregoing exemption shall be entitled to an additional
exemption of two thousand dollars on tangible personal property belonging to,
or held in trust for, him, which property is necessary or convenient for the
use of such person in the performance of his official duties and which property
shall consist of military equipment, horses, vehicles and furniture;
(29) Property of American National Red
Cross. Subject to the provisions of section
12-88, all real estate and tangible property owned by or held in trust for the
American National Red Cross;
(30) Fuel and provisions. Fuel and provisions for the use of any family;
(31) Household furniture. Household furniture, used by or held in storage for and
belonging to any family;
(32) Private libraries. Private libraries and books;
(33) Musical instruments. Musical instruments, inclusive of radios and television
sets, used by and belonging to any family;
(34) Watches and jewelry. Watches and jewelry used by any individual;
(35) Wearing apparel. All other wearing apparel of every person and family;
(36) Commercial fishing apparatus. Fishing apparatus belonging to any person or company to
the value of five hundred dollars, providing such apparatus was purchased for
use in the main business of such person or company at the time of purchase;
(37) Mechanic's tools. Tools of a mechanic, actually used by him in his trade, to
the value of five hundred dollars;
(38) Farming tools. Farming tools actually and exclusively used in the
business of farming on any farm to the value of five hundred dollars;
(39) Farm produce. Produce of a farm, actually grown, growing or produced,
including colts, calves and lambs, while owned and held by the producer or by a
cooperative marketing corporation organized under the provisions of chapter
596, when delivered to it by such producer;
(40) Sheep, goats and swine. Sheep, goats and swine owned and kept in this state;
(41) Dairy and beef cattle, oxen, asses
and mules. Dairy and beef cattle, oxen, asses and
mules, owned and kept in this state;
(42) Poultry. Poultry owned and kept in this state;
(43) Cash.
Cash on hand or on deposit;
(44) Nursery products. Produce or products growing in any nursery, and any shrub
and any forest, ornamental or fruit trees while growing in a nursery;
(45) Property of units of
(46) Watercraft owned by nonresident. Repealed;
(47) Carriages, wagons and bicycles. Carriages, wagons and bicycles, owned and used by any
person but not held for sale or rent in the regular course of business;
(48) Airport improvements. Improvements on or to the landing area of a
privately-owned airport, provided the owner shall grant free use of such
landing area to the general public for the landing, taking off and taxiing of
aircraft and such airport shall have been approved and licensed for use by the
Commissioner of Transportation, if a majority of those qualified to vote as
provided by section 7-6 in the town wherein such airport is located, voting at
a town meeting or general or special election warned for the purpose, so
determine. The question of granting such exemption shall be submitted to the
voters if a petition containing the names of at least ten per cent of such voters
has been presented to the town clerk, who shall determine the sufficiency of
such petition;
(49) Nonprofit camps or recreational
facilities for charitable purposes. Subject to
the provisions of subdivision (7) of this section and section 12-88, real
property and its equipment owned by or held in trust for any charitable
corporation exclusively used as a nonprofit camp or recreational facility for
charitable purposes; provided at least seventy-five per cent of the
beneficiaries of its strictly charitable purposes using such property and
equipment in each taxable year were bona fide residents of the state at the
time of such use. During the month preceding the assessment date of the town or
towns where such camp or facilities are located, such charitable corporation
shall submit to the assessors of such town or towns a statement under oath in
respect to such residence of such beneficiaries using such facilities during
the taxable year ending with the month in which such statement is rendered,
and, if the number of such beneficiaries so resident in Connecticut did not
equal or exceed such seventy-five per cent, such real property and equipment
shall not be exempt during the next ensuing taxable year. This subdivision
shall not affect the exemption of any such real property or equipment of any
such charitable corporation incorporated under the laws of this state granted
prior to May 26, 1961, where such property and equipment was actually in use
for such recreational purposes prior to said date;
(50) Manufacturers' inventories. The monthly average quantity of goods of any manufacturing
business, comprising raw materials, purchased parts and supplies acquired for
consumption during the manufacture of or for incorporation in goods to be
manufactured for sale in such business, goods in process of manufacture, and
finished goods manufactured in and held for sale in such business, to the
extent of forty per cent of their valuation for purposes of assessment in the
year 1970, fifty per cent in the year 1971, sixty per cent in the year 1972,
seventy per cent in the year 1973, eighty per cent in the year 1974, ninety per
cent in the year 1975, and one hundred per cent in the year 1976 and each year
thereafter. As used herein the term "manufacturing business" means a
business the principal activity of which is the mechanical or chemical
transformation of inorganic or organic substances into new products or the
assembling of component parts of manufactured products;
(51) Water pollution control structures
and equipment. (a) Structures and equipment
acquired by purchase or lease after July 1, 1965, for the treatment of
industrial waste before the discharge thereof into any waters of the state or
into any sewerage system emptying into such waters, the primary purpose of
which is the reduction, control or elimination of pollution of such waters,
certified as approved for such purpose by the Commissioner of Environmental
Protection. For the purpose of this subdivision "industrial waste"
means any harmful thermal effect or any liquid, gaseous or solid substance or
combination thereof resulting from any process of industry, manufacture, trade
or business, or from the development or recovery of any natural resource;
(b) Any owner or lessee of such structures
or equipment who wishes to claim the exemption provided under this subdivision
for any assessment year shall, on or before the first day of November in such
assessment year, file an application for such exemption with the assessor or
board of assessors in the town in which such structures or equipment are
located, in the form and manner said assessor or assessors shall prescribe,
together with such certification by the Commissioner of Environmental Protection,
as required under subparagraph (a) of this subdivision. Failure to file such
certification within the time limitation prescribed herein shall constitute a
waiver of the right to such exemption for such assessment year. Such
certification shall not be required for any assessment year following that for
which initial certification is filed, provided if such structures and equipment
are altered in any manner, such alteration shall be deemed a waiver of the
right to such exemption until such certification, applicable with respect to
the altered structures and equipment, is filed and the right to such exemption
is established as required initially;
(c) In the event there is a change in the
name of the owner or lessee of any structure or equipment for which an
exemption is granted pursuant to this subdivision, the new owner or lessee of
such structure or equipment shall be required to file a revised application
with the assessor or board of assessors on or before the first day of November
immediately following the end of the assessment year during which such change
occurs, except that for the assessment year commencing October 1, 2005, a
revised application may be filed when there has been a change in the name of
the owner or lessee of such structure or equipment during any assessment year
and the exemption under this subdivision continued to be granted for each
assessment year following such change. If such structures or equipment have not
been altered in any manner, such new owner or lessee shall be entitled to a
continuation of the exemption under this subdivision and shall not be required
to obtain or provide a certification of approval from the Commissioner of
Environmental Protection;
(52) Structures and equipment for air
pollution control. (a) Structures and equipment
acquired by purchase or lease after
(b) Any owner or lessee of such structures
or equipment who wishes to claim the exemption provided under this subdivision
for any assessment year shall, on or before the first day of November in such
assessment year, file an application for such exemption with the assessor or
board of assessors in the town in which such structures and equipment are
located, in the form and manner said assessor or assessors shall prescribe
together with such certification by the Commissioner of Environmental
Protection, as required under subparagraph (a) of this subdivision. Failure to
file such certification within the time limitation prescribed herein shall
constitute a waiver of the right to such exemption for such assessment year.
Such certification shall not be required for any assessment year following that
for which initial certification is filed, provided if such structures and
equipment are altered in any manner, such alteration shall be deemed a waiver
of the right to such exemption until such certification, applicable with
respect to the altered structures and equipment, is filed and the right to such
exemption is established as required initially;
(c) In the event there is a change in the
name of the owner or lessee of any structure or equipment for which an
exemption is granted pursuant to this subdivision, the new owner or lessee of
such structure or equipment shall be required to file a revised application
with the assessor or board of assessors on or before the first day of November
immediately following the end of the assessment year during which such change occurs,
except that for the assessment year commencing October 1, 2005, a revised
application may be filed when there has been a change in the name of the owner
or lessee of such structure or equipment during any assessment year and the
exemption under this subdivision continued to be granted for each assessment
year following such change. If such structures or equipment have not been
altered in any manner, such new owner or lessee shall be entitled to a
continuation of the exemption under this subdivision and shall not be required
to obtain or provide a certification of approval from the Commissioner of
Environmental Protection;
(53) Motor vehicle of member of armed
forces. (a) One motor vehicle belonging to,
leased to or held in trust for, any member of the United States armed forces,
if such motor vehicle is garaged inside or outside the state;
(b) Any person claiming the exemption
provided under this subdivision for any assessment year shall, not later than
the thirty-first day of December next following the date on which property tax
is due in such assessment year, file with the assessor or board of assessors,
in the town in which such motor vehicle is registered, written application
claiming such exemption on a form approved for such purpose by such assessor or
board. Notwithstanding the provisions of this chapter, any person claiming the
exemption under this subdivision for a leased motor vehicle shall be entitled
to a refund of the tax paid with respect to such vehicle, whether such tax was
paid by the lessee or by the lessor pursuant to the terms of the lease. Upon
approving such person's exemption claim, the assessor shall certify the amount
of refund to which the applicant is entitled and shall notify the tax collector
of such amount. The tax collector shall refer such certification to the board
of selectmen in a town or to the corresponding authority in any other
municipality. Upon receipt of such certification, the selectmen or such other
authority shall draw an order on the Treasurer in favor of such person for the
amount of refund so certified. Failure to file such application as prescribed
herein with respect to any assessment year shall constitute a waiver of the
right to such exemption for such assessment year.
(54) Wholesale and retail business
inventory. The monthly average quantity of goods
of any wholesale and retail business to the extent of one-twelfth of their
valuation for purposes of assessment in the year 1971, two-twelfths in the year
1972, three-twelfths in the year 1973, four-twelfths in the year 1974,
five-twelfths in the year 1975, six-twelfths in the year 1976, seven-twelfths
in the year 1977, eight-twelfths in the year 1978, nine-twelfths in the year
1979, ten-twelfths in the year 1980, eleven-twelfths in the year 1981 and one
hundred per cent in the year 1982 and each year thereafter. As used in this
subdivision, "wholesale and retail business" means a business the
principal activity of which is making sales of tangible personal property with
the object of gain, benefit or advantage, either direct or indirect;
(55) Property of totally disabled
persons. Property to the amount of one thousand
dollars belonging to, or held in trust for, any resident of this state who (1)
is eligible, in accordance with applicable federal regulations, to receive
permanent total disability benefits under Social Security, (2) has not been
engaged in employment covered by Social Security and accordingly has not
qualified for benefits thereunder but who has become qualified for permanent
total disability benefits under any federal, state or local government
retirement or disability plan, including the Railroad Retirement Act and any
government-related teacher's retirement plan, determined by the Secretary of
the Office of Policy and Management to contain requirements in respect to
qualification for such permanent total disability benefits which are comparable
to such requirements under Social Security, or (3) has attained age sixty-five
or over and would be eligible in accordance with applicable federal regulations
to receive permanent total disability benefits under Social Security or any
such federal, state or local government retirement or disability plan as
described in subparagraph (2) of this subdivision, except that such resident
has attained age sixty-five or over and accordingly is no longer eligible to
receive benefits under the disability benefit provisions of Social Security or
such other plan because of payments received under retirement provisions
thereof; or, lacking said amount of property in his own name, so much of the
property belonging to, or held in trust for, his spouse, who is domiciled with
him, as is necessary to equal said amount. Each assessor shall issue a
certificate of correction with respect to the property of a person who would
have been eligible, except for the provisions of section 40 of public act 03-6
of the June 30 special session*, to receive the exemption under this
subdivision for the assessment year commencing October 1, 2003. Such
certificate shall reduce the assessment of such eligible person's property by
the amount of said exemption;
(56) Active solar energy heating or
cooling systems. (a) Subject to authorization of
the exemption by ordinance in any municipality, any building, the construction
of which is commenced on or after October 1, 1976, which is equipped with an
active solar energy heating or cooling system, or any building to which a solar
energy heating or cooling system is added on or after October 1, 1976, to the
extent of the amount by which the assessed valuation of such real property
equipped with such solar heating or cooling system exceeds the assessed
valuation of such real property equipped with the conventional portion of the
heating or cooling system, exclusive of any portion of such system related to
solar energy, provided this exemption shall only apply to the first fifteen
assessment years following construction of such building or addition of any
such system to a building;
(b) As used in this subdivision, "active
solar energy heating or cooling system" means equipment which (1) provides
for the collection, transfer, storage and use of incident solar energy for
water heating, space heating or cooling which absent such solar energy system
would require a conventional energy resource, such as petroleum products,
natural gas or electricity, (2) employs mechanical means such as fans or pumps
to transfer energy, and (3) meets standards established by regulation, in
accordance with the provisions of chapter 54, by the Secretary of the Office of
Policy and Management;
(c) Any person claiming the exemption
provided in this subdivision for any assessment year shall, on or before the
first day of November in such assessment year, file with the assessor or board
of assessors in the town in which such real property is located written
application claiming such exemption. Failure to file such application in the
manner and form as provided by such assessor or board within the time limit
prescribed shall constitute a waiver of the right to such exemption for such
assessment year. Such application shall not be required for any assessment year
following that for which the initial application is filed, provided if such
solar energy heating or cooling system is altered in a manner which would
require a building permit, such alteration shall be deemed a waiver of the
right to such exemption until a new application, applicable with respect to
such altered system, is filed and the right to such exemption is established as
required initially;
(57) Class I renewable energy sources,
hydropower facilities, solar water or space heating systems and geothermal
energy sources. (a) Any Class I renewable energy
source, as defined in section 16-1, or any hydropower facility described in
subdivision (27) of section 16-1, installed for the generation of electricity
for private residential use or on a farm, as defined in subsection (q) of
section 1-1, provided such installation occurs on or after October 1, 2007, and
further provided such installation is for a single family dwelling, multifamily
dwelling consisting of two to four units or a farm, or any passive or active
solar water or space heating system or geothermal energy resource;
(b) Any person claiming the exemption
provided in this subdivision for any assessment year shall, on or before the
first day of November in such assessment year, file with the assessor or board
of assessors in the town in which such hydropower facility, Class I renewable
energy source, or passive or active solar water or space heating system or
geothermal energy resource is located, written application claiming such
exemption. Failure to file such application in the manner and form as provided
by such assessor or board within the time limit prescribed shall constitute a
waiver of the right to such exemption for such assessment year. Such
application shall not be required for any assessment year following that for
which the initial application is filed, provided if such hydropower facility,
Class I renewable energy source, or passive or active solar water or space
heating system or geothermal energy resource is altered in a manner which would
require a building permit, such alteration shall be deemed a waiver of the
right to such exemption until a new application, applicable with respect to
such altered source, is filed and the right to such exemption is established as
required initially;
(58) Property leased to a charitable,
religious or nonprofit organization. Subject to
authorization of the exemption by ordinance in any municipality, any real or
personal property leased to a charitable, religious or nonprofit organization,
exempt from taxation for federal income tax purposes, provided such property is
used exclusively for the purposes of such charitable, religious or nonprofit
organization and not otherwise exempt under this section;
(59) Manufacturing facility in a
distressed municipality, targeted investment community or enterprise zone.
Designated manufacturing plant. Service facility.
(a) Any manufacturing facility, as defined in section 32-9p, acquired,
constructed, substantially renovated or expanded on or after July 1, 1978, in a
distressed municipality, as defined in said section or in a targeted investment
community, as defined in section 32-222, or in an enterprise zone designated
pursuant to section 32-70 and for which an eligibility certificate has been
issued by the Department of Economic and Community Development, and any
manufacturing plant designated by the Commissioner of Economic and Community
Development under subsection (a) of section 32-75c as follows: To the extent of
eighty per cent of its valuation for purposes of assessment in each of the five
full assessment years following the assessment year in which the acquisition, construction,
renovation or expansion of the manufacturing facility is completed, except that
a manufacturing facility having a standard industrial classification code of
2833 or 2834 and having at least one thousand full-time employees, as defined
in subsection (f) of section 32-9j, shall be eligible to have the assessment
period extended for five additional years upon approval of the commissioner, in
accordance with all applicable regulations, provided such full-time employees
have not been relocated from another facility in the state operated by the same
eligible applicant;
(b) Any service facility, as defined in
section 32-9p, acquired, constructed, substantially renovated or expanded on or
after July 1, 1996, and for which an eligibility certificate has been issued by
the Department of Economic and Community Development, as follows: (i) In the
case of an investment of twenty million dollars or more but not more than
thirty-nine million dollars in the service facility, to the extent of forty per
cent of its valuation for purposes of assessment in each of the five full
assessment years following the assessment year in which the acquisition,
construction, renovation or expansion of the service facility is completed;
(ii) in the case of an investment of more than thirty-nine million dollars but
not more than fifty-nine million dollars in the service facility, to the extent
of fifty per cent of its valuation for purposes of assessment in each of the
five full assessment years following the assessment year in which the
acquisition, construction, renovation or expansion of the service facility is
completed; (iii) in the case of an investment of more than fifty-nine million
dollars but not more than seventy-nine million dollars in the service facility,
to the extent of sixty per cent of its valuation for purposes of assessment in
each of the five full assessment years following the assessment year in which
the acquisition, construction, renovation or expansion of the service facility
is completed; (iv) in the case of an investment of more than seventy-nine
million dollars but not more than ninety million dollars in the service
facility, to the extent of seventy per cent of its valuation for purposes of
assessment in each of the five full assessment years following the assessment
year in which the acquisition, construction, renovation or expansion of the
service facility is completed; or (v) in the case of an investment of more than
ninety million dollars in the service facility, to the extent of eighty per cent
of its valuation for purposes of assessment in each of the five full assessment
years following the assessment year in which the acquisition, construction,
renovation or expansion of the service facility is completed, except that any
financial institution, as defined in section 12-217u, having at least four
thousand qualified employees, as determined in accordance with an agreement
pursuant to subdivision (3) of subsection (n) of section 12-217u, shall be
eligible to have the assessment period extended for five additional years upon
approval of the commissioner, in accordance with all applicable regulations,
provided such full-time employees have not been relocated from another facility
in the state operated by the same eligible applicant. In no event shall the
definition of qualified employee be more favorable to the employer than the
definition provided in section 12-217u;
(c) The completion date of a manufacturing
facility, manufacturing plant or a service facility will be determined by the
Department of Economic and Community Development taking into account the
issuance of occupancy certificates and such other factors as it deems relevant.
In the case of a manufacturing facility, manufacturing plant or a service
facility which consists of a constructed, renovated or expanded portion of an
existing plant, the assessed valuation of the facility or manufacturing plant
is the difference between the assessed valuation of the plant prior to its
being improved and the assessed valuation of the plant upon completion of the
improvements. In the case of a manufacturing facility, manufacturing plant or a
service facility which consists of an acquired portion of an existing plant,
the assessed valuation of the facility or manufacturing plant is the assessed
valuation of the portion acquired. This exemption shall be applicable during
each such assessment year regardless of any change in the ownership or
occupancy of the facility or manufacturing plant. If during any such assessment
year, however, any facility for which an eligibility certificate has been
issued ceases to qualify as a manufacturing facility, manufacturing plant or a
service facility, the entitlement to the exemption allowed by this subdivision
shall terminate for the assessment year following the date on which the
qualification ceases, and there shall not be a pro rata application of the
exemption. Any person who desires to claim the exemption provided in this
subdivision shall file annually with the assessor or board of assessors in the
distressed municipality, targeted investment community or enterprise zone
designated pursuant to section 32-70 in which the manufacturing facility or
service facility is located, on or before the first day of November, written
application claiming such exemption on a form prescribed by the Secretary of
the Office of Policy and Management. Failure to file such application in this
manner and form within the time limit prescribed shall constitute a waiver of
the right to such exemption for such assessment year, unless an extension of
time is allowed pursuant to section 12-81k, and upon payment of the required
fee for late filing;
(60) Machinery and equipment in a
manufacturing facility in a distressed municipality, targeted investment
community or enterprise zone. Machinery and equipment in a service facility. (a)(1) Machinery and equipment which represents an
addition to the assessment or grand list of the municipality in which this
exemption is claimed and is installed in any manufacturing facility, as defined
in section 32-9p, which facility is or has been constructed, or substantially
renovated or expanded on or after July 1, 1978, in a distressed municipality or
targeted investment community or enterprise zone designated pursuant to section
32-70 and for which an eligibility certificate has been issued by the
Department of Economic and Community Development, concurrently with and
directly attributable to such construction, renovation or expansion, (2)
machinery and equipment which represents an addition to the assessment or grand
list of the municipality in which this exemption is claimed and is installed,
or machinery and equipment existing, in any manufacturing facility, as defined
in section 32-9p, which facility is or has been acquired on or after July 1,
1978, in a distressed municipality, targeted investment community or enterprise
zone designated pursuant to section 32-70 and for which an eligibility
certificate has been issued by the Department of Economic and Community
Development, and (3) machinery and equipment acquired and installed on or after
October 1, 1986, in a manufacturing facility that is or has at one time been
certified as eligible for the exemption under this subparagraph in accordance
with section 32-9r, and which continues to be used for manufacturing purposes,
provided such machinery and equipment is installed in conjunction with an
expansion program that satisfies the requirements for a manufacturing facility,
as defined in section 32-9p, and is contiguous to and represents an increase in
square feet of floor space of not less than fifty per cent of the floor space
in the certified manufacturing facility, as follows: To the extent of eighty
per cent of its valuation for purposes of assessment in each of the five full
assessment years for which the manufacturing facility in which it is installed
qualifies for an exemption under subdivision (59) of this section, except that
a facility having a code classification 2833 or 2834 in the Standard Industrial
Code Classification Manual, United States Office of Management and Budget, 1987
edition, wherein at least one thousand new full-time employees, as defined in
subsection (f) of section 32-9j, are employed, shall be eligible to have the
assessment period under this subdivision extended for five additional years
upon approval of the commissioner, provided the commissioner approves an
extension of the assessment period under subdivision (59) of this section for
said facility;
(b) (1) Machinery and equipment which
represents an addition to the assessment or grand list of the municipality in
which this exemption is claimed and is installed in any service facility, as
defined in section 32-9p, which facility is or has been constructed, or
substantially renovated or expanded on or after July 1, 1996, and for which an
eligibility certificate has been issued by the Department of Economic and
Community Development, concurrently with and directly attributable to such
construction, renovation or expansion, (2) machinery and equipment which
represents an addition to the assessment or grand list of the municipality in
which this exemption is claimed and is installed, or machinery and equipment
existing, in any service facility, as defined in section 32-9p, which facility
is or has been acquired on or after July 1, 1996, and for which an eligibility
certificate has been issued by the department, and (3) machinery and equipment
acquired and installed on or after July 1, 1996, in a service facility that is
or has at one time been certified as eligible for the exemption under this
subparagraph in accordance with section 32-9r and which continues to be used
for service purposes, provided such machinery and equipment is installed in
conjunction with an expansion program that satisfies the requirements for a
service facility, as defined in section 32-9p, and is contiguous to and
represents an increase in square feet of floor space of not less than fifty per
cent of the floor space in the certified service facility, as follows: (i) In
the case of an investment of twenty million dollars or more but not more than
thirty-nine million dollars in the service facility, to the extent of forty per
cent of its valuation for purposes of assessment in each of the five full
assessment years for which the service facility in which it is installed
qualifies for an exemption under subdivision (59) of this section; (ii) in the
case of an investment of more than thirty-nine million dollars but not more
than fifty-nine million dollars in the service facility, to the extent of fifty
per cent of its valuation for purposes of assessment in each of the five full
assessment years for which the service facility in which it is installed
qualifies for an exemption under subdivision (59) of this section; (iii) in the
case of an investment of more than fifty-nine million dollars but not more than
seventy-nine million dollars in the service facility, to the extent of sixty
per cent of its valuation for purposes of assessment in each of the five full
assessment years for which the service facility in which it is installed
qualifies for an exemption under subdivision (59) of this section; (iv) in the
case of an investment of more than seventy-nine million dollars but not more
than ninety million dollars in the service facility, to the extent of seventy per
cent of its valuation for purposes of assessment in each of the five full
assessment years for which the service facility in which it is installed
qualifies for an exemption under subdivision (59) of this section; or (v) in
the case of an investment of more than ninety million dollars in the service
facility, to the extent of eighty per cent of its valuation for purposes of
assessment in each of the five full assessment years for which the service
facility in which it is installed qualifies for an exemption under subdivision
(59) of this section, except that any financial institution, as defined in
section 12-217u, having at least four thousand qualified employees, as
determined in accordance with an agreement pursuant to subdivision (3) of
subsection (n) of section 12-217u, shall be eligible to have the assessment
period extended for five additional years upon approval of the commissioner, in
accordance with all applicable regulations, provided such full-time employees
have not been relocated from another facility in the state operated by the same
eligible applicant. In no event shall the definition of qualified employee be
more favorable to the employer than the definition provided in section 12-217u;
(c) This exemption shall terminate for the
assessment year next following if the manufacturing facility or service
facility in which such machinery and equipment is installed no longer qualifies
for an exemption under said subdivision (59), and there shall not be a pro rata
application of the exemption of such machinery and equipment in the assessment
year of such termination. Any person who desires to claim the exemption
provided in this subdivision shall file annually with the assessor or board of
assessors in the distressed municipality, targeted investment community or
enterprise zone designated pursuant to section 32-70 in which the manufacturing
facility or service facility is located, on or before the first day of
November, written application claiming such exemption on a form prescribed by
the Secretary of the Office of Policy and Management. Failure to file such
application in this manner and form within the time limit prescribed shall
constitute a waiver of the right to such exemption for such assessment year,
unless an extension of time is allowed pursuant to section 12-81k, and upon
payment of the required fee for late filing. This exemption shall not apply to
rolling stock;
(61) Vessels used primarily for
commercial fishing. Any vessel as defined in
section 15-127 used primarily for purposes of commercial fishing, provided in
the tax year of the owner ending immediately prior to any assessment date with
respect to which application is submitted for the exemption provided in this
subdivision not less than fifty per cent of the adjusted gross income of such
owner, as determined for purposes of the federal income tax, is derived from
commercial fishing subject to proof satisfactory to the assessor in the town in
which such application is submitted;
(62) Passive solar energy heating or cooling
systems and hybrid systems. (a) Subject to
authorization of the exemption by ordinance in any municipality, any building,
the construction of which is commenced on or after April 20, 1977, which is
equipped with a passive or hybrid solar energy heating or cooling system, or
any building to which such a system is added on or after April 20, 1977, to the
extent of any amount by which the assessed valuation of such real property
equipped with such a system exceeds the valuation at which such real property
would be assessed if built using conventional construction techniques in lieu
of construction related to such a system, as determined by the assessing
officer of the municipality, provided this exemption shall only apply to the
first fifteen assessment years following construction of such building or
addition of any such system to a building. Any portion of a hybrid solar energy
heating or cooling system which is allowed an exemption under subdivision (56)
of this section shall not be eligible for exemption under this subdivision;
(b) As used in this subdivision, (A)
"passive solar energy heating or cooling system" means a system which
utilizes the structural elements of a building for the collection of incident
solar energy and its storage and distribution for use in water heating or space
heating or cooling, which building absent such system would require a
conventional energy resource, such as petroleum products, natural gas or
electricity, and which system meets standards established by regulation, in
accordance with the provisions of chapter 54, by the Secretary of the Office of
Policy and Management, and (B) "hybrid system" means a solar energy
heating or cooling system which consists of both active and passive elements
and which meets the standards established for both;
(c) Any person claiming the exemption
provided in this subdivision for any assessment year shall, on or before the
first day of November in such assessment year, file with the assessor or board
of assessors in the town in which such real property is located written
application claiming such exemption. Failure to file such application in the
manner and form as provided by such assessor or board within the time limit
prescribed shall constitute a waiver of the right to such exemption for such
assessment year. Such application shall not be required for any assessment year
following that for which the initial application is filed, provided if such
passive or hybrid solar energy heating or cooling system is altered in a manner
which would require a building permit, such alteration shall be deemed a waiver
of the right to such exemption until a new application, applicable with respect
to such altered system, is filed and the right to such exemption is established
as required initially;
(63) Cogeneration systems. (a) Subject to authorization of the exemption by ordinance
in any municipality and to the provisions of subparagraph (b) of this
subdivision, any cogeneration system installed on or after July 1, 2007. The
ordinance shall establish the number of years that a system will be exempt from
taxation, except that it may not provide for an exemption beyond the first
fifteen assessment years following the installation of a system. The ordinance
shall prohibit the exemption from applying to additions to resources recovery
facilities operating on October 1, 1994, or to resources recovery facilities
constructed on and after that date and may prohibit the exemption from applying
to property acquired by eminent domain for the purpose of qualifying for the
exemption;
(b) As used in this subdivision,
"cogeneration system" means equipment which is designed, operated and
installed as a system which produces, in the same process, electricity and
exhaust steam, waste steam, heat or other resultant thermal energy which is
used for space or water heating or cooling, industrial, commercial,
manufacturing or other useful purposes and which meets standards established by
regulation, in accordance with the provisions of chapter 54, by the Secretary
of the Office of Policy and Management;
(c) Any municipality which adopts an
ordinance authorizing an exemption provided by this subdivision may enter into
a written agreement with an applicant for the exemption, which may require the
applicant to make payments to the municipality in lieu of taxes. The agreement
may vary the amount of the payments in lieu of taxes in each assessment year of
the agreement, provided the payment in any assessment year is not greater than
the taxes which would otherwise be due in the absence of the exemption. Any
agreement negotiated under this subdivision shall be submitted to the
legislative body of the municipality for its approval or rejection;
(d) Any person claiming the exemption
provided in this subdivision for any assessment year and whose application has
been approved in accordance with subparagraph (c) of this subdivision shall, on
or before the first day of November in such assessment year, file with the
assessor or board of assessors in the town in which the system is located
written application claiming the exemption. Failure to file the application in
the manner and form as provided by such assessor or board within the time limit
prescribed shall constitute a waiver of the right to the exemption for such
assessment year. Such application shall not be required for any assessment year
following that for which the initial application is filed, provided if such
cogeneration system is altered in a manner which would require a building
permit, such alteration shall be deemed a waiver of the right to such exemption
until a new application, applicable with respect to such altered system, is
filed and the right to such exemption is established as required initially;
(64) Vessels. In the assessment year commencing October 1, 1981, and each assessment
year thereafter, any vessel as defined in section 15-127;
(65) Vanpool vehicles. Any vanpool vehicle as defined in section 14-1;
(66) Motor vehicles leased to state
agencies. Motor vehicles leased to an agency of
this state on or after June 4, 1982;
(67) Beach property belonging to or held
in trust for cities. Except as otherwise provided
by law, beach property belonging to, or held in trust for, a city within the
territorial limits of, but not coterminous with, a town, which property is
within the territorial limits of such city and is used for any public purposes
of such city;
(68) Livestock totally exempt except
that exemption for horses and ponies limited to one thousand dollars in value
unless used in farming. Any livestock owned and
kept in this state, except that any horse or pony shall be exempt from local
property tax up to the assessed value of one thousand dollars, with such exempt
value applicable in the case of each such horse or pony, provided any horse or
pony used in farming, in the manner required in section 12-91, shall be totally
exempt from local property tax as provided in said section 12-91;
(69) Property of Metropolitan
Transportation Authority. Property belonging to
the Metropolitan Transportation Authority or any of its subsidiaries, provided
such property is used for the operation, maintenance, repair or improvement of
the New Haven commuter railroad service or the facilities of such service;
(70) Machinery and equipment acquired as
part of a technological upgrading of a manufacturing process. (A) New machinery and equipment used directly in the
manufacturing of goods or products and acquired through purchase by any
business organization or any affiliate of such business organization as part of
a technological upgrading of the manufacturing process at a location in a
distressed municipality, targeted investment community, as defined in section
32-222, or enterprise zone designated pursuant to section 32-70, and for which
an eligibility certificate has been issued by the Department of Economic and
Community Development, which business organization (i) is engaged in the
manufacturing, processing or assembling of raw materials, parts or manufactured
products, (ii) has been in continuous operation in the state for a period not
less than five years prior to claiming the exemption provided in this
subdivision, (iii) had gross receipts in an amount less than twenty million
dollars in the year prior to claiming the exemption provided in this
subdivision, including receipts of any affiliates of the business organization,
and (iv) has incurred costs in acquiring such machinery and equipment not less
than the greater of (I) two hundred thousand dollars, or (II) two hundred per
cent of the business organization's and affiliate's average expenditure for the
acquisition of machinery and equipment used directly in the manufacturing of
goods or products at the location in the distressed municipality, targeted investment
community or enterprise zone designated pursuant to section 32-70 during the
three years prior to claiming the exemption provided in this subdivision, as
follows: To the extent of fifty per cent of its valuation for purposes of
assessment in each of the five full assessment years following the assessment
year in which such machinery and equipment is acquired;
(B) Any person who desires to claim the
exemption provided in this subdivision shall file annually with the assessor or
board of assessors in the distressed municipality, targeted investment
community or enterprise zone designated pursuant to section 32-70 in which the
business organization is located, on or before the first day of November,
written application claiming such exemption on a form prescribed by the
Secretary of the Office of Policy and Management. Failure to file such
application in this manner and form within the time limit prescribed shall
constitute a waiver of the right to such exemption for such assessment year,
unless an extension of time is allowed pursuant to section 12-81k, and upon
payment of the required fee for late filing. No person shall be eligible to
receive the exemption provided in this subdivision if such exemption is sought
for machinery and equipment located in a manufacturing facility, as defined in
subsection (d) of section 32-9p, currently receiving assistance under
subdivisions (59) and (60) of this section, and no person shall receive such
exemption for eligible machinery or equipment at each location in a distressed
municipality, targeted investment community or enterprise zone designated
pursuant to section 32-70 more than once in any continuous five-year period;
(C) The state and the municipality and
district shall hold a security interest, as defined in subdivision (35) of
subsection (b) of section 42a-1-201, in any machinery or equipment which is
exempt from taxation pursuant to this subdivision, in an amount equal to the
tax revenue reimbursed or lost, as the case may be, which shall be subordinate
to any purchase money security interest, as defined in section 42a-9-103a. Such
security interest shall be enforceable against the taxpayer for a period of
five years after the last assessment year in which such exemption was received
in any case in which the business organization ceases all business operations
or moves its business operations entirely out of this state. Any assessor who
has granted an exemption under this subdivision shall provide written
notification to the secretary of the cessation of such operations or the move
of such operations entirely out of this state. Such notification may be made at
any time after the October first of the last assessment year in which such
exemption is granted and before the September thirtieth that is five years
after the conclusion of said assessment year. Upon receiving such notification
and complying with the provisions of section 12-35a, the state shall have a
lien upon the machinery or equipment situated in this state and owned by the
person that ceased all business operations or moved such operations entirely
out of this state. Notwithstanding the provisions of section 12-35a, the total
amount of the reimbursement made by the state for the property tax exemptions
granted to the person under the provisions of this subdivision, shall be deemed
to be the amount of the tax which such person failed to pay. Notwithstanding
said section 12-35a, the information required to be included in the notice of
lien for said tax shall be as follows: (i) The owner of the property upon which
the lien is claimed, (ii) the business address or residence address of such
owner, (iii) the specific property claimed to be subject to such lien, (iv) the
location of such property at the time it was last made tax-exempt pursuant to this
subdivision, (v) the total amount of the reimbursement made by the state for
the property tax exemptions granted to such owner under the provisions of this
subdivision, and (vi) the tax period or periods for which such lien is claimed.
If more than one agency of the state perfects such a notice of lien on the same
day, the priority of such liens shall be determined by the time of day such
liens were perfected, and if perfected at the same time, the lien for the
highest amount shall have priority. In addition to the other remedies provided
in this subdivision, the Attorney General, upon request of the secretary, may
bring a civil action in a court of competent jurisdiction to recover the amount
of tax revenue reimbursed by the state from any person who received an
exemption under this subdivision;
(71) Motor vehicles owned by American
Indians. Any motor vehicle owned by a member of
an indigenous Indian tribe or spouse and garaged on the reservation of the
tribe;
(72) Machinery and equipment in
manufacturing facilities, including biotechnology and recycling industries,
assessed prior to October 1, 2011. (A) Effective
for assessment years commencing on or after October 1, 2002, but prior to
assessment years commencing on or after October 1, 2011, new machinery and
equipment, as defined in this subdivision, acquired after October 1, 1990, and
prior to October 1, 2011, and newly-acquired machinery and equipment, as
defined in this subdivision, acquired on or after July 1, 1992, and prior to
October 1, 2011, by the person claiming exemption under this subdivision,
provided this exemption shall only be applicable in the five full assessment
years following the assessment year in which such machinery or equipment is
acquired, subject to the provisions of subparagraph (B) of this subdivision.
Machinery and equipment acquired on or after July 1, 1996, and prior to October
1, 2011, and used in connection with biotechnology shall qualify for the
exemption under this subdivision. Machinery and equipment acquired on or after
July 1, 2006, and used in connection with recycling shall qualify for the
exemption under this subdivision. For the purposes of this subdivision: (i)
"Machinery" and "equipment" means tangible personal
property which is installed in a manufacturing facility and claimed on the
owner's federal income tax return as either five-year property or seven-year
property, as those terms are defined in Section 168(e) of the Internal Revenue
Code of 1986, or any subsequent corresponding internal revenue code of the
United States, as from time to time amended, and the predominant use of which
is for manufacturing, processing or fabricating; for research and development,
including experimental or laboratory research and development, design or
engineering directly related to manufacturing; for the significant servicing,
overhauling or rebuilding of machinery and equipment for industrial use or the
significant overhauling or rebuilding of other products on a factory basis; for
measuring or testing or for metal finishing; or used in the production of
motion pictures, video and sound recordings. "Machinery" means the
basic machine itself, including all of its component parts and contrivances
such as belts, pulleys, shafts, moving parts, operating structures and all
equipment or devices used or required to control, regulate or operate the
machinery, including, without limitation, computers and data processing
equipment, together with all replacement and repair parts therefor, whether
purchased separately or in conjunction with a complete machine, and regardless
of whether the machine or component parts thereof are assembled by the taxpayer
or another party. "Equipment" means any device separate from
machinery but essential to a manufacturing, processing or fabricating process.
(ii) "Manufacturing facility" means that portion of a plant, building
or other real property improvement used for manufacturing, processing or
fabricating, for research and development, including experimental or laboratory
research and development, design or engineering directly related to
manufacturing, for the significant servicing, overhauling or rebuilding of
machinery and equipment for industrial use or the significant overhauling or
rebuilding of other products on a factory basis, for measuring or testing or
for metal finishing. (iii) "Manufacturing" means the activity of
converting or conditioning tangible personal property by changing the form,
composition, quality or character of the property for ultimate sale at retail
or use in the manufacturing of a product to be ultimately sold at retail.
Changing the quality of property shall include any substantial overhaul of the
property that results in a significantly greater service life than such
property would have had in the absence of such overhaul or with significantly
greater functionality within the original service life of the property, beyond
merely restoring the original functionality for the balance of the original
service life. (iv) "Fabricating" means to make, build, create, produce
or assemble components or tangible personal property work in a new or different
manner, but does not include the presorting, sorting, coding, folding, stuffing
or delivery of direct or indirect mail distribution services. (v)
"Processing" means the physical application of the materials and
labor in a manufacturing process necessary to modify or change the
characteristics of tangible personal property. (vi) "Measuring or
testing" includes both nondestructive and destructive measuring or testing,
and the alignment and calibration of machinery, equipment and tools, in the
furtherance of the manufacturing, processing or fabricating of tangible
personal property. (vii) "Biotechnology" means the application of
technologies, including recombinant DNA techniques, biochemistry, molecular and
cellular biology, genetics and genetic engineering, biological cell fusion
techniques, and new bioprocesses, using living organisms, or parts of
organisms, to produce or modify products, to improve plants or animals, to
develop microorganisms for specific uses, to identify targets for small
molecule pharmaceutical development, or to transform biological systems into
useful processes and products. (viii) "Recycling" means the
processing of solid waste to reclaim material, as defined in section 22a-260;
(B) Any person who on October first in any
year holds title to machinery and equipment for which such person desires to
claim the exemption provided in this subdivision shall file with the assessor
or board of assessors in the municipality in which the machinery or equipment
is located, on or before the first day of November in such year, a list of such
machinery or equipment together with written application claiming such
exemption on a form prescribed by the Secretary of the Office of Policy and
Management. Such application shall include the taxpayer identification number
assigned to the claimant by the Commissioner of Revenue Services and the
federal employer identification number assigned to the claimant by the
Secretary of the Treasury. If title to such equipment is held by a person other
than the person claiming the exemption, the claimant shall include on such
person's application information as to the portion of the total acquisition
cost incurred by such person, and on or before the first day of November in
such year, the person holding title to such machinery and equipment shall file
a list of such machinery with the assessor of the municipality in which the
manufacturing facility of the claimant is located. Such person shall include on
the list information as to the portion of the total acquisition cost incurred
by such person. Commercial or financial information in any application or list
filed under this section shall not be open for public inspection, provided such
information is given in confidence and is not available to the public from any
other source. The provisions of this subdivision regarding the filing of lists
and information shall not supersede the requirements to file tax lists under
sections 12-41, 12-42 and 12-57a. In substantiation of such claim, the claimant
and the person holding title to machinery and equipment for which exemption is
claimed shall present to the assessor or board of assessors such supporting
documentation as said secretary may require, including, but not limited to,
invoices, bills of sale, contracts for lease and bills of lading and shall,
upon request, present to the secretary or the secretary's designee a copy of
each applicable federal income tax return and accompanying schedules. In lieu
of submitting each applicable federal income tax return and accompanying
schedules, a claimant and person holding title to machinery and equipment for
which an exemption is claimed may, upon approval of said secretary, submit
copies of applicable schedules accompanied by a sworn affidavit stating that
such schedules were filed as part of such claimant's or person's federal income
tax return. Failure to file such application in this manner and form within the
time limit prescribed shall constitute a waiver of the right to such exemption
for such assessment year, unless an extension of time is allowed pursuant to
section 12-81k. If title to exempt machinery is conveyed subsequent to October
first in any assessment year, entitlement to such exemption shall terminate for
the next assessment year and there shall be no pro rata application of the
exemption unless such machinery or equipment continues to be leased by the
manufacturer who claimed and was approved for the exemption in the previous
assessment year. Machinery or equipment shall not be eligible for exemption
upon transfer from a seller to a related business or from a lessor to a lessee
except to the extent it would have been eligible for exemption by the seller or
the lessor, as the case may be. For the purposes of this subdivision,
"related business" means: (i) A corporation, limited liability
company, partnership, association or trust controlled by the taxpayer; (ii) an
individual, corporation, limited liability company, partnership, association or
trust that is in control of the taxpayer; (iii) a corporation, limited
liability company, partnership, association or trust controlled by an
individual, corporation, limited liability company, partnership, association or
trust that is in control of the taxpayer; or (iv) a member of the same
controlled group as the taxpayer. For purposes of this subdivision,
"control", with respect to a corporation, means ownership, directly
or indirectly, of stock possessing fifty per cent or more of the total combined
voting power of all classes of the stock of such corporation entitled to vote.
"Control", with respect to a trust, means ownership, directly or
indirectly, of fifty per cent or more of the beneficial interest in the
principal or income of such trust. The ownership of stock in a corporation, of
a capital or profits interest in a partnership or association or of a
beneficial interest in a trust shall be determined in accordance with the rules
for constructive ownership of stock provided in Section 267(c) of the Internal
Revenue Code of 1986, or any subsequent corresponding internal revenue code of
the United States, as from time to time amended, other than paragraph (3) of
said Section 267(c);
(C) Any person claiming the exemption
provided under this subdivision for machinery or equipment shall not be
eligible to claim the exemption provided under subdivision (60) of this section
or subdivision (70) of this section for the same machinery or equipment. The
state and the municipality and district shall hold a security interest, as
defined in subdivision (35) of subsection (b) of section 42a-1-201, in any
machinery or equipment which is exempt from taxation pursuant to this
subdivision, in an amount equal to the tax revenue reimbursed or lost, as the
case may be, which shall be subordinate to any purchase money security
interest, as defined in section 42a-9-103a. Such security interest shall be
enforceable against the claimant for a period of five years after the last
assessment year in which such exemption was received in any case in which such
person ceases all manufacturing or biotechnology operations or moves such
manufacturing or biotechnology operations entirely out of this state. Any
assessor who has granted an exemption under this subdivision shall provide
written notification to the secretary of the cessation of such operations or
the move of such operations entirely out of this state. Such notification may
be made at any time after the October first of the last assessment year in
which such exemption is granted and before the September thirtieth that is five
years after the conclusion of said assessment year. Upon receiving such
notification and complying with the provisions of section 12-35a, the state
shall have a lien upon the machinery or equipment situated in this state and
owned by the person that ceased all business operations or moved such
operations entirely out of this state. Notwithstanding the provisions of
section 12-35a, the total amount of the reimbursement made by the state for the
property tax exemptions granted to the person under the provisions of this
subdivision, shall be deemed to be the amount of the tax which such person
failed to pay. Notwithstanding said section 12-35a, the information required to
be included in the notice of lien for such tax shall be as follows: (i) The
owner of the property upon which the lien is claimed, (ii) the business address
or residence address of such owner, (iii) the specific property claimed to be
subject to such lien, (iv) the location of such property at the time it was
last made tax-exempt pursuant to this subdivision, (v) the total amount of the
reimbursement made by the state for the property tax exemptions granted to such
owner under the provisions of this subdivision, and (vi) the tax period or periods
for which such lien is claimed. If more than one agency of the state perfects
such a notice of lien on the same day, the priority of such liens shall be
determined by the time of day such liens were perfected, and if perfected at
the same time, the lien for the highest amount shall have priority. In addition
to the other remedies provided in this subdivision, the Attorney General, upon
request of the secretary, may bring a civil action in a court of competent
jurisdiction to recover the amount of tax revenue reimbursed by the state from
any person who received an exemption under this subdivision. The following
shall not be eligible for the exemption provided under this subdivision: (I) A
public service company, as defined in section 16-1; and (II) any provider,
directly or indirectly, of electricity, oil, water or gas;
(D) A claim for property tax exemption
under this subdivision may be denied by the assessor or board of assessors of a
town, consolidated town and city or consolidated town and borough, with the
consent of the chief executive officer thereof, if the claimant is delinquent
in a property tax payment to such town, consolidated town and city or
consolidated town and borough, pursuant to section 12-146, for property owned
by such claimant. Before any such claim is denied, the assessor or board of
assessors shall send written notice to the claimant, stating that the claimant
may pay the amount of such delinquent tax or enter into an agreement with such
town, consolidated town and city or consolidated town and borough for the
payment thereof, by the date set forth in such notice, provided, such date
shall not be less than thirty days after the date of such notice. Failure on
the part of the claimant to pay the amount of the delinquent tax or enter into
an agreement to pay the amount thereof by said date shall result in a
disallowance of the exemption being claimed;
(E) The secretary, in the secretary's
discretion, may deny any claim for exemption under the provisions of this
subdivision for new machinery and equipment by a claimant who is delinquent in
the payment of corporation business tax imposed under chapter 208, as reported
on the list provided by the Commissioner of Revenue Services pursuant to
subsection (b) of section 12-7a and who qualified for exemption under this
subdivision in the preceding year. On or before September first annually,
commencing September 1, 1998, the secretary shall send a written notice to any
claimant identified on said list and to the assessor of the town in which the
property is subject to taxation, stating that the property tax exemption
allowed by this subdivision for the assessment date following the date on which
such notice is sent, shall be denied by the assessor of the town in which the
property of the taxpayer is subject to taxation unless the taxpayer provides
written documentation from the Department of Revenue Services that the
delinquency has been cleared. Such written documentation shall substantiate
that the delinquency was cleared on or before the statutory date for the filing
of an application for exemption under this subdivision, provided, if a taxpayer
receives an extension of the filing date pursuant to section 12-81k, the date
by which the taxpayer shall be required to clear such tax delinquency shall be
extended for a like period of time. No assessor shall approve an application
for the exemption under this subdivision that is not accompanied by the written
documentation required from a claimant who was sent a notification by the Secretary
of the Office of Policy and Management;
(73) Temporary devices or structures for
seasonal production, storage or protection of plants or plant material. Temporary devices or structures used in the seasonal
production, storage or protection of plants or plant material, including, but
not limited to, hoop houses, poly houses, high tunnels, overwintering
structures and shade houses;
(74) Certain vehicles used to transport
freight for hire. (A)(i) For a period not to
exceed five assessment years following the assessment year in which it is first
registered, any new commercial truck, truck tractor, tractor and semitrailer,
and vehicle used in combination therewith, which is used exclusively to
transport freight for hire and: Is either subject to the jurisdiction of the
United States Department of Transportation pursuant to Chapter 135 of Title 49,
United States Code, or any successor thereto, or would otherwise be subject to
said jurisdiction except for the fact that the vehicle is used exclusively in
intrastate commerce; has a gross vehicle weight rating in excess of twenty-six
thousand pounds; and prior to August 1, 1996, was not registered in this state
or in any other jurisdiction but was registered in this state on or after said
date. (ii) For a period not to exceed five assessment years following the
assessment year in which it is first registered, any new commercial truck,
truck tractor, tractor and semitrailer, and vehicle used in combination
therewith, not eligible under subparagraph (A)(i) of this subdivision, that has
a gross vehicle weight rating in excess of fifty-five thousand pounds and was
not registered in this state or in any other jurisdiction but was registered in
this state on or after August 1, 1999. As used in this subdivision, "gross
vehicle weight rating" shall have the same meaning as in section 14-1;
(B) Any person who on October first in any
year holds title to or is the registrant of a vehicle for which such person
intends to claim the exemption provided in this subdivision shall file with the
assessor or board of assessors in the municipality in which the vehicle is
subject to property taxation, on or before the first day of November in such
year, a written application claiming such exemption on a form prescribed by the
Secretary of the Office of Policy and Management. Such person shall include
information as to the make, model, year and vehicle identification number of
each such vehicle, and any appurtenances attached thereto, in such application.
The person holding title to or the registrant of such vehicle for which
exemption is claimed shall furnish the assessor or board of assessors with such
supporting documentation as said secretary may require, including, but not
limited to, evidence of vehicle use, acquisition cost and registration. Failure
to file such application in this manner and form within the time limit
prescribed shall constitute a waiver of the right to such exemption for such
assessment year, unless an extension of time is allowed as provided in section
12-81k. Such application shall not be required for any assessment year
following that for which the initial application is filed, provided if the
vehicle is modified, such modification shall be deemed a waiver of the right to
such exemption until a new application is filed and the right to such exemption
is established as required initially. With respect to any vehicle for which the
exemption under this subdivision has previously been claimed in a town other
than that in which the vehicle is registered on any assessment date, the person
shall not be entitled to such exemption until a new application is filed and
the right to such exemption is established in said town;
(C) With respect to any vehicle which is
not registered on the first day of October in any assessment year and which is
registered subsequent to said first day of October but prior to the first day
of August in such assessment year, the value of such vehicle for property tax
exemption purposes shall be a pro rata portion of the value determined in
accordance with subparagraph (D) of this subdivision, to be determined by a
ratio, the numerator of which shall be the number of months from the date of
such registration, including the month in which registration occurs, to the
first day of October next succeeding and the denominator of which shall be
twelve. For purposes of this subdivision the term "assessment year"
means the period of twelve full months commencing with October first each year;
(D) Notwithstanding the provisions of
section 12-71d, the assessor or board of assessors shall determine the value
for each vehicle with respect to which a claim for exemption under this
subdivision is approved, based on the vehicle's cost of acquisition, including
costs related to the modification of such vehicle, adjusted for depreciation in
accordance with the schedule set forth in section 12-94c;
(75) Certain health care institutions. Any real or personal property which (1) is owned or leased
by an entity considered to be a nonprofit organization for purposes of Section
501(c)(3) of the Internal Revenue Service of 1986, or any subsequent
corresponding internal revenue code of the United States, as from time to time
amended, and (2) is the location of or located at an institution licensed by
the state pursuant to chapter 368v and described in subsection (c) of section
19a-490. This subdivision shall not affect (1) the taxability in assessment
years commencing on or after October 1, 2000, of any such property that was
taxable on the net grand list, as adjusted by the board of assessment appeals,
next preceding June 1, 2000, or (2) any time-limited written agreement in
existence on June 1, 2000, with any municipality regarding the taxability of
any such property;
(76) Machinery and equipment assessed
commencing on or after October 1, 2011. Effective
for assessment years commencing on or after October 1, 2011, new machinery and
equipment or newly-acquired machinery and equipment, including machinery and
equipment used in connection with biotechnology. For purposes of this
subdivision, "machinery" and "equipment", and
"biotechnology" shall have the same meaning as in subdivision (72) of
this section. Any person claiming the exemption provided under this subdivision
shall not be eligible to claim the exemption provided under subdivision (60) or
(70) of this section for the same machinery and equipment.
(1949 Rev., S.
1761, 1766, 1767, 1773, 1774, 1775; 1949, 1951, June, 1955, S. 1061d; 1951, S.
1056d, 1058d; 1951, 1953, June, 1955, S. 1054d; 1953, S. 1057d; 1953, 1955, S.
1053d; 1955, S. 1052d; 1957, P.A. 166; 388; 453; 572; September, 1957, P.A. 16,
S. 8; 1959, P.A. 152, S. 99; 239, S. 2; 1961, P.A. 235, S. 1; 245; February,
1965, P.A. 461, S. 3; 465, S. 1; 1967, P.A. 57, S. 27; 425, S. 1, 2; 738; 754,
S. 19; 1969, P.A. 630, S. 2; 657, S. 2; 758, S. 13; 768, S. 67; 1971, P.A. 234;
872, S. 31, 144; P.A. 73-435; P.A. 74-123, S. 1, 4; 74-207, S. 1-6; P.A.
75-483, S. 3, 4, 10; 75-500, S. 1, 2; P.A. 76-409, S. 1; P.A. 77-490, S. 1, 2;
77-533, S. 1, 3; 77-614, S. 19, 139, 587, 610; P.A. 78-267, S. 2, 3; 78-296, S.
1-5; 78-303, S. 85, 136; 78-357, S. 8, 16; P.A. 79-82, S. 1, 2; 79-472, S. 1,
2; 79-479; 79-492, S. 2-4; 79-610, S. 3, 47; P.A. 80-406, S. 1; 80-412, S. 1,
2; P.A. 81-333, S. 2, 3; 81-423, S. 18, 25; 81-439, S. 13, 14; P.A. 82-318, S.
2, 3; 82-382, S. 1, 4; 82-449, S. 1, 5; P.A. 83-75, S. 1, 3; 83-485, S. 4-7,
12, 13; 83-568, S. 1, 2; P.A. 84-429, S. 48; 84-533, S. 1-3; P.A. 85-593, S. 1,
2; P.A. 86-153, S. 1, 5; 86-273, S. 1, 2; 86-394, S. 2, 3; P.A. 87-240, S. 2-4;
87-346, S. 1, 2, 4; 87-584, S. 10, 18; P.A. 88-134, S. 1, 3; 88-287, S. 1, 5;
88-342, S. 2, 4; P.A. 89-235, S. 1, 5; 89-368, S. 25, 26, 30; P.A. 90-270, S.
19, 20, 28, 38; P.A. 91-257, S. 1, 2; 91-307, S. 1; P.A. 92-64, S. 1, 3;
92-193, S. 1, 8; P.A. 93-434, S. 5, 6, 20; P.A. 94-157, S. 1, 2, 4; May Sp.
Sess. P.A. 94-6, S. 16, 28; P.A. 95-283, S. 9, 68; P.A. 96-180, S. 18, 19, 166;
96-208, S. 1, 2; 96-222, S. 34, 41; 96-239, S. 11, 17; 96-252, S. 6, 8; 96-265,
S. 1, 5; P.A. 97-193, S. 1, 5; 97-282, S. 4, 5, 6; P.A. 98-28, S. 45, 117;
98-146, S. 2, 5; June Sp. Sess. P.A. 98-1, S. 98, 121; P.A. 99-272, S. 1, 7;
99-280, S. 1, 2; P.A. 00-120, S. 5, 13; 00-169, S. 23, 36; 00-170, S. 27, 28,
42; 00-215, S. 3-9, 11; 00-229, S. 1, 7; June Sp. Sess. P.A. 00-1, S. 26, 46;
P.A. 01-132, S. 156, 157; June Sp. Sess. P.A. 01-6, S. 17, 83, 85; P.A. 02-49,
S. 5; 02-143, S. 1, 2; P.A. 03-269, S. 5; 03-270, S. 1; June 30 Sp. Sess. P.A.
03-6, S. 40, 53, 146(e); P.A. 04-72, S. 1, 2; 04-189, S. 1; 04-240, S. 35; May
Sp. Sess. P.A. 04-2, S. 76; P.A. 05-109, S. 43, 44; June Sp. Sess. P.A. 05-1,
S. 37, 38; P.A. 06-83, S. 9, 10; 06-186, S. 84; P.A. 07-240, S. 2; 07-242, S.
46, 47; 07-254, S. 5-7; 07-255, S. 1, 2; P.A. 08-121, S. 3; 08-174, S. 8.)
*Note: Section 40 of public act 03-6 of the
June 30 special session is special in nature and therefore has not been
codified but remains in full force and effect according to its terms.
History: 1959
acts repealed exemptions for county property (county government abolished) and
watercraft owned by nonresidents; 1961 acts added Subdivs. (48) and (49); 1965
acts added Subdivs. (50) and (51); 1967 acts replaced former provisions of
Subdiv. (51) with wholly new provisions, amended Subdivs. (19) and (21) to
include references to the Vietnam era, and added Subdivs. (52) and (53); 1969
acts amended Subdiv. (50) to delete per cent figures for 1967, 1968 and 1969,
to decrease by 10% the figures for 1970, 1971, 1972, 1973, 1974 and 1975 and to
add "one hundred per cent in the year 1976", added Subdiv. (54),
amended Subdiv. (52) to specify structures or equipment acquired "by lease
or purchase", to substitute clean air commission for air pollution control
commission and to allow certification of a portion of structures and equipment
acquired, and substituted commissioner of transportation for Connecticut
aeronautics commission in Subdiv. (48); 1971 acts deleted reference to (17) in
Subdiv. (20) and substituted commissioner of environmental protection for clean
air commission in Subdiv. (52); P.A. 73-435 amended Subdiv. (21) to include
exemption for loss of use of one arm or one leg because of service-related
injury; P.A. 74-123 added Subdiv. (55); P.A. 74-207 amended Subdivs. (20) to
(25) to include both widows and widowers; P.A. 75-483 simplified reference to
Vietnam era in Subdivs. (19) and (21); P.A. 75-500 excluded subsidized housing
for low and moderate income persons or families from consideration as
charitable purpose in Subdiv. (7); P.A. 76-409 added Subdiv. (56); P.A. 77-490
clarified Subdiv. (56)(a) by deleting reference to "addition to a
building" and inserting "building to which a solar heating or cooling
system is added...", deleted reference to windmills and water wheels in (b),
and added Subdiv. (57); P.A. 77-533 added Subdiv. (58); P.A. 77-614 and P.A.
78-303 substituted secretary of the office of policy and management for
commissioner of planning and energy policy and, effective January 1, 1979
substituted commissioner of revenue services for tax commissioner; P.A. 78-267
removed requirement that veteran have served in time of war and listed eligible
branches of service in Subdiv. (21); P.A. 78-296 removed
"Connecticut" in Subdivs. (7), (13), (18) and (49) thus making
out-of-state organizations eligible, effective May 31, 1978, and applicable to
assessment list in any town for assessment date next following May 31, 1978,
and each assessment date thereafter; P.A. 78-357 added Subdivs. (59) and (60);
P.A. 79-82 added Subdiv. (61), effective May 3, 1979, and applicable to
assessment list in any town for 1979 and any assessment list thereafter; P.A.
79-472 included in Subdiv. (19) state residents who served in forces of
Czechoslovakia or Poland in WWII and included parents of more than one
serviceman or woman under certain conditions in Subdiv. (25); P.A. 79-479 added
Subdiv. (62); P.A. 79-492 amended Subdivs. (59) and (60) to detail exemptions
further; P.A. 79-610 substituted secretary of the office of policy and
management for commissioner of revenue services, effective July 1, 1980; P.A.
80-406 replaced "October 1, 1980" with "April 20, 1977" in
Subdiv. (61); P.A. 80-412 amended Subdiv. (55) to replace requirements for
federal old-age, survivors and disability insurance with requirements for
social security or other permanent total disability payments comparable with
social security, effective June 6, 1980, and applicable in any town to the
assessment year commencing October 1, 1980, and each assessment year
thereafter; P.A. 81-333 amended Subdiv. (60) to allow exemption for existing
machinery in newly purchased manufacturing facility in distressed municipality:
P.A. 81-423 added Subdiv. (64) providing exemption for vessels, effective July
1, 1981, and applicable in any municipality to the assessment year commencing
October 1, 1981, and thereafter; P.A. 81-439 added Subdiv. (63), authorizing
municipalities to adopt ordinance exempting from property tax solar energy
electricity generating systems not eligible for exemption under Subdiv. (57),
cogeneration systems or both, effective July 1, 1981; P.A. 82-318 amended
Subdiv. (21) to allow municipalities to provide total exemption for the
residence of a veteran with respect to which such veteran has received
assistance for specially adapted housing under title 38 of United States Code,
effective June 9, 1982 and applicable to assessment years in municipalities
commencing October 1, 1982, and thereafter; P.A. 82-382 added Subdiv. (66) re
motor vehicles leased to state agencies; P.A. 82-449 added Subdiv. (65) re
exemption for certain vanpool vehicles, effective July 1, 1982 and applicable
to assessment year commencing October 1, 1982, and each assessment year
thereafter; P.A. 83-75 amended Subdiv. (19) to allow exemption for service
during period beginning June 27, 1950, and ending January 31, 1955, in lieu of
the period "between June 27, 1950 and October 27, 1953" as previously
provided, effective May 10, 1983, and applicable in any town to the assessment
year commencing October 1, 1983, and each assessment year thereafter; P.A.
83-485 amended Subdiv. (14) by adding exemption with respect to real property
and equipment owned by any religious organization and exclusively used as a
thrift shop, the proceeds of which are used for charitable purposes and amended
Subdivs. (51), (52) and (53) by the addition of Subpara. (b) to each of said
subdivisions, which subparagraph in Subdivs. (51) and (52) concerns
requirements related to certification of the exempt property by the
commissioner of environmental protection and in Subdiv. (53) concerns time
requirements applicable to claims for the exemption and the result of failure
to file such application as prescribed; P.A. 83-485 amended Subdivs. (56) and
(57) by providing in Subpara. (c) of each of said subdivisions that application
for exemption shall not be required for any assessment year following that for
which the initial application is filed unless the exempt property is altered in
any manner and amended Subdivs. (62)(d) and (63)(d) to provide that application
for exemption shall not be required for any assessment year following that for
which the initial application is filed unless the exempt property is altered in
any manner, effective June 30, 1983, and applicable in any town to the
assessment year commencing October 1, 1983, and each assessment year
thereafter; P.A. 83-568 amended Subdivs. (59) and (60) to provide that the
exemptions in those Subdivs. terminate for the assessment year following the
date that the facility no longer qualifies for the exemption; P.A. 84-429 made
technical changes in Subdiv. (65) for statutory consistency; P.A. 84-533
amended Subdivs. (40) and (41) to remove the $50 specific exemption for swine
in Subdiv. (41) and include it with sheep and goats in an exemption in Subdiv.
(40) which was increased from $200 to $500 and to insert in Subdiv. (41) an
exemption for dairy and beef cattle and oxen and added Subdiv. (67) re
exemption of city beach property, effective June 4, 1984, and applicable to the
assessment year commencing October 1, 1984, and each assessment year
thereafter; P.A. 85-593 added Subdiv. (55)(3), clarifying that a person who has
attained age 65 or over and because of payments received as retirement
benefits, is no longer eligible to receive benefits under the disability
benefit provisions of Social Security or any federal, state or local government
retirement or disability plan, in accordance with which such person would be
eligible under such disability benefit provisions except for having attained
age 65 or over, shall be eligible for the exemption provided under said Subdiv.
(55), effective July 8, 1985, and applicable in any municipality to the
assessment year commencing October 1, 1985, and each assessment year
thereafter; P.A. 86-153 amended Subdivs. (59) and (60) by clarifying filing
requirements for the exemption under each of said subdivisions by inserting the
provision that any person claiming the exemption shall file
"annually" with the assessor "on or before the first day of
November", effective April 28, 1986, and applicable in any municipality
for purposes of the assessment year commencing October 1, 1986, and each
assessment year thereafter; P.A. 86-273 amended Subdiv. (21)(b) and (c) to
provide for reinstatement of exemption of a surviving spouse after the
termination of a subsequent marriage, effective June 4, 1986, and applicable
for the assessment year of any municipality commencing October 1, 1986, and
each assessment year thereafter; P.A. 86-394 amended Subdiv. (19) to eliminate
reference to state residents who served in forces of Czechoslovakia or Poland
in World War II and included residents who served in forces of any government
signatory to United Nations Declaration of January 1, 1942, effective June 9,
1986, and applicable in any municipality to the assessment year commencing
October 1, 1987, and each assessment year thereafter; P.A. 87-240 amended
Subdiv. (59) by adding reference to the extension of time that may be allowed
for filing the application for exemption as required under said Subdiv. (59),
and amended Subdiv. (60) by adding provisions allowing exemption for machinery
and equipment acquired and installed on or after October 1, 1986, in a
manufacturing facility eligible for exemption under Subdiv. (59), when such
machinery and equipment is installed in conjunction with an expansion of such
facility contiguous to and representing an increase of not less than 50% of the
floor space in the certified manufacturing facility, and adding reference to
the extension of time that may be allowed for filing the application for
exemption as required under said Subdiv. (60), effective June 1, 1987, and
applicable to the assessment year commencing October 1, 1987, and each
assessment year thereafter; P.A. 87-346 amended Subdiv. (40) by allowing
complete exemption for sheep, goats and swine in the state, eliminating the
maximum amount of exemption previously applicable to assessed value of such
livestock, except when totally exempt as a result of being used in farming,
Subdiv. (41) by allowing complete exemption for dairy and beef cattle and oxen,
eliminating the maximum amount of exemption previously applicable to assessed
value of such livestock, except when totally exempt as a result of being used
in farming, and by allowing complete exemption for asses and mules and Subdiv.
(43) by allowing complete exemption for poultry, eliminating the maximum
exemption previously applicable to poultry except when used in farming, and
added Subdiv. (68) allowing total exemption for all livestock except that the
exemption for horses and ponies shall be limited to $1,000 in assessed value
unless used in farming, effective June 10, 1987, and applicable to the
assessment year commencing October 1, 1987, and each assessment year
thereafter; P.A. 87-584 amended Subdiv. (54) by deleting reference to Sec.
12-24c and by incorporating a definition of "wholesale and retail
business"; P.A. 88-134 added Subdiv. (69) exempting certain property
belonging to the metropolitan transportation authority, effective May 6, 1988,
and applicable to assessment year commencing October 1, 1988, and thereafter;
P.A. 88-287 added Subdiv. (70) re exemption for machinery and equipment used in
manufacturing goods or products and acquired as part of a technological
upgrading of the manufacturing process, effective June 6, 1988, and applicable
to assessment years of municipalities commencing on or after October 1, 1988;
P.A. 88-342 added certain members of the merchant marine to Subdiv. (19),
effective June 6, 1988, and applicable to assessment years commencing on and after
October 1, 1988; P.A. 89-235 amended Subdiv. (60) to require in Subparas. (1)
and (2) that machinery and equipment eligible for an exemption represent an
addition to the assessment or grand list of the municipality, and to provide in
Subpara. (3) that the manufacturing facility is or has at one time been
certified for an exemption, effective June 16, 1989, and applicable to
assessment years commencing on and after October 1, 1989; P.A. 89-368 amended
Subdiv. (2) by exempting reservation land held in trust by the state for Indian
tribes and added Subdiv. (71) allowing exemption for motor vehicles owned by
member of indigenous Indian tribe or spouse and garaged on the reservation of
the tribe; P.A. 90-270 amended Subdivs. (59) and (60) by expanding exemption to
facilities, machinery and equipment in municipalities located in a targeted
investment community or enterprise zone, amended Subdiv. (70) to expand
exemption to new machinery and equipment located in a targeted investment
community or enterprise zone and made technical changes and added Subdiv. (72)
re exemption for new machinery and equipment in manufacturing facilities,
effective January 1, 1991, and applicable to assessment years commencing on or
after October 1, 1991; P.A. 91-257 added Subdiv. (73) concerning temporary
devices or structures used in the seasonal production, storage or protection of
plants or plant material, effective June 19, 1991, and applicable to assessment
years of municipalities commencing on or after October 1, 1991; P.A. 91-307
amended Subdiv. (10) concerning property belonging to agricultural or
horticultural societies to revise the requirements for exemption thereunder;
P.A. 92-64 amended Subdiv. (39) to remove the requirement that produce be grown
in the season next preceding the assessment date to qualify for the exemption,
effective May 20, 1992, and applicable to assessment years of municipalities
commencing on or after October 1, 1992; P.A. 92-193 amended Subdiv. (72) by
adding provisions allowing exemption for "newly-acquired machinery and
equipment, as defined herein, acquired on or after July 1, 1992",
substituting "fabricating" for "assembling of raw materials,
parts or manufactured products" and inserting "for measuring or
testing or for metal finishing" in definitions of "machinery",
"equipment" and "manufacturing facility", adding further
definitions of "machinery" and "equipment", deleting
definition of "manufacturer" and adding definitions of "manufacturing",
"fabricating", "processing" and "measuring or
testing", effective July 1, 1992, and applicable to assessment years of
municipalities commencing on and after October 1, 1992; P.A. 93-434 amended
Subdivs. (56)(c) and (57)(c) by deleting obsolete reference to forms prescribed
by the secretary and providing that such forms be approved by the assessor,
effective June 30, 1993, and amended Subdiv. (72)9(a) by inserting reference to
Subpara. (b) and amended Subdiv. (72)(b) by establishing a procedure to claim
exemption for leased machinery or equipment, effective June 30, 1993, and
applicable to assessment years commencing on and after October 1, 1992; P.A.
94-157 amended Subdiv. (56) by extending end date of construction or addition
from 1991 to 2006, adding "active" before "solar energy heating
or cooling system", dividing Subpara. (b) into numbered subparagraphs,
adding Subpara. (2) re mechanical means to transfer energy in Subpara. (b),
adding reference to chapter 54 in Subpara. (b)(3) and adding provision re
building permit in Subpara. (c), amended Subdiv. (57) by extending end date of
installation from 1991 to 2006, adding reference to chapter 54 in Subpara. (b)
and adding provision re building permit in Subpara. (c), amended Subdiv. (62)
by extending end date of construction or addition from 1991 to 2006, deleting
Subpara. (b) re regulations to define and set standards for passive and hybrid
solar energy heating or cooling systems and adding new Subpara. (b) defining
"passive solar energy heating or cooling system" and "hybrid
system", requiring application in manner and form as provided by assessor
or board rather than on form prescribed by the office of policy and management
in Subpara. (c) and adding provision re building permit in Subpara. (c), and
amended Subdiv. (63) by extending end date of installation from 1991 to 2006,
making prohibition of applicability in Subpara. (a) mandatory rather than
permissive, adding provision re resources recovery facilities in Subpara. (a),
adding references to chapter 54 in Subpara. (b), changing "energy which is
used for heating, cooling" to "thermal energy which is used for space
or water heating or cooling," in Subpara. (b), requiring application in
manner and form as provided by assessor or board rather than on form prescribed
by the office of policy and management in Subpara. (d) and adding provision re
building permit in Subpara. (d), effective October 1, 1994, and applicable to
assessment years commencing on or after that date; May Sp. Sess. P.A. 94-6
amended Subdiv. (72)(c) to exclude public service companies defined in Sec.
16-1, effective June 21, 1994, and applicable for the assessment year
commencing October 1, 1993, and each assessment year thereafter; P.A. 95-283
amended Subdiv. (72) to extend exemption period from four years to five years,
effective July 6, 1995, and applicable to assessment years of municipalities
commencing on or after October 1, 1996; P.A. 96-180 amended Subdivs. (59), (60)
and (70) by substituting "Department of Economic and Community
Development" for "department", effective June 3, 1996; P.A. 96-208
amended Subdiv. (72) to require taxpayer identification number and federal
employer identification number on application and to add provision allowing
denial of exemption if the claimant is delinquent in a property tax payment,
effective June 4, 1996, and applicable to assessment years commencing on or
after October 1, 1996; P.A. 96-222 amended Subdiv. (60) to provide that
exemption shall not apply to rolling stock, effective October 1, 1996, and
applicable to assessment years commencing on or after said date; P.A. 96-239
amended Subdivs. (59) and (60) by dividing the Subdivs. into Subparas., adding
Subpara. (b) re tax exemption for service facilities and adding references to
"service facility" in Subpara. (c) of both, effective July 1, 1996
(Revisor's note: In Subparas. (b) of both Subdivs. (59) and (60)
"department" was replaced editorially by the Revisors with
"Department of Economic and Community Development" to mirror
technical change enacted in P.A. 96-180); P.A. 96-252 amended Subdiv. (72)(a)
by adding provisions re machinery and equipment used in the biotechnology
industry, effective July 1, 1996, and applicable to assessment years of
municipalities commencing on or after October 1, 1996; P.A. 96-265 added
Subdiv. (74) re exemption for certain commercial motor vehicles, effective
October 1, 1996, and applicable to assessment years commencing on or after said
date; P.A. 97-193 added Subdiv. (72)(E) re denial of exemption if applicant
delinquent in corporation business tax and to make technical and renumbering
changes, effective June 24, 1997, and applicable to income years commencing on
or after January 1, 1998; P.A. 97-282 amended Subdiv. (72) to make assessors
instead of the Office of Policy and Management responsible for granting
extensions, to provide that machinery or equipment that is transferred by sale
or lease is only eligible for the exemption only to the extent it would be
exempt for the seller or lessor and to make technical changes and amended
Subdiv. (74) to require commercial vehicles to be valued on the basis of their
acquisition costs and depreciated in accordance with the schedule in Sec.
12-94c, to provide for prorating the value of vehicles that appear on the
supplemental motor vehicle list, and to make technical changes, effective June
26, 1997, and applicable to assessment years commencing on or after October 1,
1996 (Revisor's note: In Subdiv. (72)(A)(vii) the phrase "to development
microorganisms" was replaced editorially by the Revisors with "to
develop microorganisms" for grammatical accuracy); P.A. 98-28 amended
Subdiv. (57) by replacing solar energy electricity generating systems with
Class I renewable energy sources and certain hydropower facilities, by deleting
October 1, 2006 sunset date in Subpara. (a), by deleting Subpara. (b) and by
relettering former Subpara. (c) as (b), effective April 29, 1998, and
applicable to assessment years of municipalities commencing on or after October
1, 1999; P.A. 98-146 amended Subdiv. (59)(a) by applying exemption to
properties designated as manufacturing plants under Sec. 32-75c and authorized
extention of assessment period for manufacturing facilities with a Standard
Industrial Classification Code of 2833, effective July 1, 1998, and applicable
to assessment years commencing on or after October 1, 1998; June Sp. Sess. P.A.
98-1 amended Subdiv. (59)(a) by adding reference to Standard Industrial
Classification Code 2834 and making a technical change, effective July 1, 1998;
P.A. 99-272 amended Subdiv. (21)C) to allow exemption for modification of
dwelling house and made technical changes, effective June 15, 1999, and
applicable to assessment years commencing on or after October 1, 1998; P.A.
99-280 amended Subdiv. (74) by requiring the five-year assessment period of a
new commercial truck, truck tractor, tractor and semitrailer, and vehicle used
in combination therewith, to begin following the assessment year in which such
a vehicle was "first registered" in lieu of "purchased" in
Subpara. (A)(i), added Subpara. (A)(ii) re vehicles not eligible under Subpara.
(A)(i) and made technical changes, effective October 1, 2000, and applicable to
assessment years commencing on or after that date; P.A. 00-120 amended Subdiv.
(19) to define "veteran", "service in time of war", and "armed
forces" and to make technical changes, effective May 26, 2000, and
applicable to assessment years commencing October 1, 2000; P.A. 00-169 amended
Subdiv. (74)(A) by making a technical change; P.A. 00-170 amended Subdivs.
(59)(b) and (60)(b) to allow certain financial institutions receiving state
assistance to extend the assessment period for five years, effective May 26,
2000; P.A. 00-215 amended Subdivs. (7), (10) and (16) to require that the
assessor provide the statement form under those Subdivs. and to provide that the
statement is due on November first quadrennially, amended Subdivs. (59)(c),
(60)(c) and (70) to provide that extensions of deadlines for applications under
those Subdivs. be in accordance with Sec. 12-81k and amended Subdiv. (74)(B) to
make a technical change and to modify the filing requirements for new
commercial vehicles, effective June 1, 2000, and applicable to assessment years
commencing on and after October 1, 2000 (Revisor's note: In 2001 the word
"if" in the phrase "sworn to by the president, secretary or
treasurer if the society" in Subdiv. (10) was changed editorially by the
Revisors to "of" to conform provision with P.A. 91-307, thereby
correcting a clerical error first published in the 1993 edition of the general
statutes); P.A. 00-229 provided an exemption for certain health care
institutions, effective June 1, 2000, and applicable to assessment years
commencing on or after October 1, 1998 (Revisor's note: P.A. 00-229 was
designated editorially by the Revisors as Subdiv. (75) and the words "... shall
be exempt from taxation under chapter 203 of the general statutes," were
deleted editorially by the Revisors since they were no longer needed in the
Subdiv. as codified); June Sp. Sess. P.A. 00-1 amended Subdiv. (36) to replace
fishing apparatus "actually used in the main business of" with
fishing apparatus "belonging to" and to add proviso that such
apparatus was purchased for use in the main business of such business or
company at the time of purchase, effective June 21, 2000, and applicable to
assessment years commencing on or after October 1, 2000; P.A. 01-132 amended
Subdivs. (70) and (72) to replace Sec. 42a-9-107 with Sec. 42a-9-103a as the
statutory reference for the definition of "purchase money security
interest" and to make technical changes; June Sp. Sess. P.A. 01-6 amended
Subdiv. (60)(a) to provide for a five-year extension of the assessment period
for facilities having code classification 2833 or 2834 in the Standard
Industrial Code Classification Manual and employing at least one thousand new
full-time employees and amended Subdiv. (72)(B) to provide definitions of
"related business" and "control" for purposes of
subdivision, to add provisions re determination of stock or interest ownership
and to make technical changes for purposes of gender neutrality, effective July
1, 2001 (Revisor's note: In Subdiv. (75), "This section" was changed
editorially by the Revisors to "This subdivision" for clarity and
accuracy); P.A. 02-49 amended Subdiv. (11) to require quadrennial statements be
filed with the assessor rather than the Secretary of the Office of Policy and
Management and to make technical changes, effective May 9, 2002; P.A. 02-143
amended Subdivs. (70) and (72)(C) to add provisions re enforcement of the
state's security interest established under said Subdivs. and to make technical
changes, effective July 1, 2002, and applicable with respect to personal
property tax exemptions in which the state has a security interest for the
assessment year commencing October 1, 2001, and each assessment year
thereafter; (Revisor's note: In 2003 a reference in Subdiv. (59) to
"Commissioner of Economic Development" was changed editorially by the
Revisors to "Commissioner of Economic and Community Development");
P.A. 03-269 amended Subdiv. (53) to provide exemption for leased vehicles and
to delete requirement that vehicle be for passengers, effective October 1,
2003, and applicable to assessment years commencing on or after that date; P.A.
03-270 amended Subdiv. (7) to make a technical change and define "housing"
for purposes of that subdivision, effective July 9, 2003, and applicable to
assessment years commencing on or after October 1, 2002; June 30 Sp. Sess. P.A.
03-6 amended Subdiv. (10) to replace Commissioner of Agriculture with
Commissioner of Agriculture and Consumer Protection, effective July 1, 2004,
and amended Subdiv. (55) to suspend the exemption for property of totally
disabled persons for the 2003 assessment year and make a technical change, and
amended Subdiv. (72)(A) to make Subpara. effective for assessment years
commencing on or after October 1, 2002, redefine "fabricating" to
exclude presorting, sorting, coding, folding, stuffing or delivery of certain
mail services, limit definition of "processing" to manufacturing and
make technical changes, both effective August 20, 2003, and applicable to
assessment years commencing on or after October 1, 2002; P.A. 04-72 amended
Subdiv. (72)(A)(i) to provide that "machinery" and
"equipment" must be claimed on the owner's federal income tax return,
and amended Subdiv. (72)(B) to revise reference to certain other sections
requiring lists of property to be filed and to add provisions re reporting of
certain information on a claimant's federal income tax return, effective May
10, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby
reversing the merger of the Departments of Agriculture and Consumer Protection,
effective June 1, 2004; P.A. 04-240 amended Subdiv. (7) by making technical
changes and adding provision re operation of housing by charitable organization
deemed an exclusively charitable purpose, effective October 1, 2002, and
applicable to assessment years commencing on or after that date; May Sp. Sess.
P.A. 04-2 amended Subdiv. (55) to restore exemption for the 2003 assessment year
and to provide for the issuance of certificates of correction, effective May
12, 2004, and applicable to assessment years commencing on or after October 1,
2003; P.A. 05-109 amended Subdivs. (70)(C) and (72)(C) by replacing references
to Sec. 42a-1-201(37) with references to Sec. 42a-1-201(b)(35); June Sp. Sess.
P.A. 05-1 amended Subdiv. (51) to add "by purchase or lease" in
Subpara. (a), to substitute "owner or lessee of such structures or
equipment who wishes to claim" for "person claiming", add application
requirement and make technical changes in Subpara. (b), and to add new Subpara.
(c) re revised application for a change in the name of the owner or lessee, and
amended Subdiv. (52)(b) to make changes identical to those in Subdiv. (51) and
add identical provisions as new Subpara. (c), effective July 21, 2005; P.A.
06-83 amended Subdiv. (72)(A) by limiting applicability to assessment years
commencing prior to October 1, 2011, effective July 1, 2006, and applicable to
assessment years commencing on or after October 1, 2006, and added Subdiv. (76)
re exemption for new or newly acquired machinery and equipment effective for
assessment years commencing on or after October 1, 2011, effective July 1,
2006; P.A. 06-186 amended Subdiv. (72)(A) by allowing machinery and equipment
used in recycling to qualify for exemption and adding definition of
"recycling", effective July 1, 2006, and applicable to assessment
years commencing on or after October 1, 2006; P.A. 07-240 amended Subdiv.
(57)(a) to include farms, effective October 1, 2007, and applicable to
assessment years commencing on or after that date; P.A. 07-242 amended Subdiv.
(57)(a) to delete provision re authorization of exemption by ordinance, change
installation date from October 1, 1977, to October 1, 2007, and add passive or
active solar water or space heating system or geothermal energy resource,
amended Subdiv. (57)(b) to add hydropower facility, passive or active solar
water heating system or geothermal energy resources and amended Subdiv. (63) to
delete provisions re solar energy electricity generating system and change
installation date from on or after July 1, 1981, and before October 1, 2006, to
on or after July 1, 2007, effective October 1, 2007, and applicable to
assessment years commencing on or after that date; P.A. 07-254 amended Subdiv.
(7) by adding provision re real property eligible for exemption regardless of
whether used by another corporation organized exclusively for scientific,
educational, literary, historical or charitable purposes or for two or more
such purposes, amended Subdiv. (14) by inserting "a daycare
facility," and amended Subdiv. (58) by inserting "and not otherwise
exempt under this section", effective October 1, 2007, and applicable to
assessment years commencing on or after that date; P.A. 07-255 amended Subdivs.
(56)(a) and (62)(a) by deleting "and before October 1, 2006",
effective July 1, 2007; P.A. 08-121 amended Subdiv. (53)(a) by adding provision
re motor vehicle garaged inside the state, effective July 1, 2008; P.A. 08-174
amended Subdiv. (7) to divide existing provisions into Subparas. (A) and (B)
and, in Subpara. (A), add purpose of preserving open space land, effective June
13, 2008, and applicable to assessment years commencing on and after October 1,
2007.
Subdiv. (4):
See Sec. 12-76 re payments in lieu of taxes
and exemptions from taxes with respect to water supply land held by municipal
corporations.
Subdiv. (7):
See Subdiv. (49) re nonprofit camps and
recreational facilities for charitable purposes.
See Sec. 12-81ee re stipulated judgment
with regard to imposition of property taxes.
See Secs. 12-87, 12-88 re clarification of
exemption.
Subdiv. (19):
See Sec. 12-86 re termination date of World
War II.
Subdiv. (20):
See Sec. 12-90 re limitation of number of
exemptions allowed.
Subdiv. (38):
See Sec. 12-91(a) re farm machinery
exemptions.
Subdiv. (40):
See Sec. 12-91(a) re livestock exemptions.
Subdiv. (41):
See Sec. 12-91(a) re livestock exemptions.
Subdiv. (42):
See Sec. 12-91(a) re poultry exemptions.
Subdiv. (46):
See Secs. 12-43, 12-71 re nonresidents'
personal property.
Subdiv. (48):
See Sec. 1-1c(b) for definition of
"special election warned and held or called for that purpose".
Subdiv. (51):
See Sec. 22a-423 for definitions applicable
with respect to water pollution control.
Subdiv. (55):
See Sec. 12-120b re uniform administrative
procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.
Subdiv. (59):
See Sec. 12-120b re uniform administrative
procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.
See Sec. 32-9p for definitions of
"manufacturing facility" and "service facility".
Subdiv. (60):
See Sec. 12-120b re uniform administrative
procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.
See Sec. 32-9p for definitions of
"manufacturing facility" and "service facility".
Subdiv. (70):
See Sec. 12-120b re uniform administrative
procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.
Subdiv. (72):
See Sec. 12-120b re uniform administrative
procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.
Subdiv. (74):
See Sec. 12-120b re uniform administrative
procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.
Buildings
taxable against lessee though land exempt. 10 C. 490; 51 C. 259. Such lands
taxable in case of sale. 30 C. 160. Lease for 999 years for all practical purposes
a fee. 31 C. 407. Property conveyed prior to 1821 left under act of 1702. 38 C.
274. Tax illegally assessed in part, illegal lien toto. Id. Legislature may
grant exemptions. 89 C. 399; 92 C. 107; but they are to be strictly construed.
85 C. 678. Abandonment as destroying right to exemption. 91 C. 595. An
assessment of benefits is not a tax under this statute. 96 C. 523. Power of
legislature to repeal exemption statute. 108 C. 252. Exemption from taxation is
equivalent to appropriation of public funds. 147 C. 374. Cited. 175 C. 49.
Cited. 9 CA 448.
Subdiv. (1):
Property in plaintiff's plant, title to
which had passed to the federal government under contracts of manufacture, was
exempt hereunder. 156 C. 33.
Subdiv. (4):
Reservoir held by municipality for public
use and necessary land for same exempt. 44 C. 361. Ferry owned by city but
leased. 87 C. 231. Land used by one town for poor farm exempt, though located
in another. 91 C. 589. All property of municipality held for public use is
exempt though located in different towns; exemption not lost by incidental
nonpublic users. 95 C. 548. Branch mains of municipal water system used to
supply another community not exempt. 112 C. 515; see also 107 C. 521. Rule of
strict construction against claimant for exemption does not apply with respect
to property of municipal corporation. 133 C. 28. Phrase "used for a public
purpose" interpreted. 148 C. 233. General municipal land tax exemption is
subject to the exception of Sec. 12-76 for reservoirs maintained in another
municipality. 161 C. 396. Cited. 168 C. 466. Cited. 170 C. 69. Property
belonging to one town and located in another is not exempt from taxes under
statute if inhabitants of town in which it is located and general public are
not permitted its use. 183 C. 345. When inhabitants of a municipality in which
a recreational facility exists are excluded, the facility is not "used for
a public purpose" within meaning of tax exemption. 190 C. 627. Cited. 193
C. 342. Cited. 200 C. 697. "Used for a public purpose" discussed. 215
C. 68.
Subdiv. (5):
Property not exempt under this subdivision
until actually used by public for public purposes. 125 C. 129. Cited. 168 C.
466.
Subdiv. (7):
Act of 1859 not unconstitutional as to
lands previously given to charitable uses. 31 C. 407. Word "used"
applied to corpus of real estate. 66 C. 482. Vacant lots, houses and factories
of these institutions exempt unless within the proviso. Idem. Dormitories and
dining halls of Yale University not taxable. 71 C. 316. "Buildings"
of school held to include appurtenant lands used for playground. 87 C. 474; see
85 C. 674. Private school not exempt. 88 C. 242; 105 C. 456; 108 C. 138; 117 C.
385; but see 131 C. 179 and 134 C. 1, where exemptions were allowed private
nonprofit schools whose property was sequestered for educational purposes.
Property of educational institution not exempt if not so organized that future
profit could not be distributed to members. 111 C. 204. This exemption
distinguished from that under Sec. 12-347. 115 C. 133. History of exemption;
Masonic property not exempt. 119 C. 53. What constitutes public educational or
charitable purposes entitling to exemption; organization holding real property
upon determinable fee can claim exemption. Id., 106. Boy Scout Council may
obtain exemption if properly organized. 121 C. 466. Under doctrine of equitable
conversion, college taking realty under will which directed sale of realty, not
entitled to exemption from property tax until distribution. 123 C. 196.
Compared with exemption under Unemployment Compensation Act. 131 C. 503.
Hospital not receiving state aid not exempt by this subsection either. 133 C.
273. To qualify for exemption not necessary for school to bear some portion of
public burden of education. 134 C. 1. Houses used solely as living quarters for
teachers not exempt. 138 C. 347. The statutory exemption from taxation of
property of a corporation organized exclusively for education purposes extends
to all of the property of the corporation the use of which is incidental to
education, including campuses and playing fields. The test is whether the
property is set aside for educational purposes and whether the corporation or
any person can secure any profit from its operations. 144 C. 206. Nonprofit
camp for underprivileged, socially maladjusted persons held to qualify as
corporation organized for charitable purposes. 147 C. 510. Property of local
charitable corporations not to be denied tax exemption because beneficiaries of
the charity are out-of-state residents. Id. See Subdiv. (49). Faculty housing
for school staff was held not used exclusively for educational purposes. 160 C.
370. Cited. 168 C. 447. Cited. 169 C. 454. Cited. 170 C. 556. Cited. 172 C.
439. Requires not that corporation claiming exemption itself be an educational
institution but only that it be organized exclusively for educational purposes
including collegiate athletics. "Used exclusively" does not entail
requirement that activities be carried out continuously. 181 C. 343. Court held
that taxpayer is not organized exclusively for charitable purposes under this
section. 228 C. 375. Cited. 234 C. 169. Use of property as housing for the
elderly precludes tax-exempt status as a charitable purpose because plaintiff
authorized under bylaws to collect rents and property must be exclusively used
for tax-exempt purpose to qualify for exemption. 262 C. 213.
Cited. 2 CA 153. Corporation formed to aid
injured, distressed and mistreated horses is a charitable organization that
uses its property exclusively for charitable purposes and qualified for
exemption because care and protection of such horses is a charitable purpose,
organization aids horses regardless of their owners' ability to pay for
services, no officer or employee receives a profit from operation of the
organization and its president did not receive anything other than reasonable
compensation for her services by giving riding lessons for her personal income,
all money generated from horse boarding is used for charitable purposes and the
majority of the organization's income was derived from donations, grants and
fund raisers. 57 CA 41. Charitable organizations shall pay local property taxes
unless property is used exclusively for scientific, educational, literary,
historical or charitable purposes; the determination is governed by the
specific facts in the individual case. 83 CA 124.
When exemption is lost for late filing. 4
CS 290. Cited. Id., 459. Property purchased for ultimate charitable use but not
yet so devoted, not exempt. 6 CS 250. If college has no endowment and students
pay for their education, no exemption. 8 CS 120. Institution, whose charter
does not preclude the possibility of the net earnings accruing to individual
members, not exempt. 12 CS 292. Cited. 13 CS 372. Cited. 14 CS 444. Cited. 17
CS 178. Subsection limited to Connecticut corporations. Claim by Massachusetts
corporation that this limitation is unconstitutional is not a claim under this
section. 32 CS 140. Monthly payment made by inmate or Department of Correction
to halfway house is not rent, but is in furtherance of charitable purpose of
providing inmates transition into society. 47 CS 520. Caretaker's services
furthered nonprofit corporation's charitable and educational purposes so as to
qualify for a tax exemption where corporation owned a seasonal camp with
cottage and had a caretaker live there year-round rent free in exchange for his
services. Id., 550. Under this Subdiv., land preservation is a charitable use
qualifying property for tax exemption as long as it is coupled with some
minimal educational or other charitable activity on or near the property
location. 50 CS 532.
Subdiv. (8):
Cited. 169 C. 454.
Date of exemption period fixed not at date
of gift but at date it is "invested and held for the use of" the
donee. 4 CS 415. Quonset huts devoted to the housing of married veterans
enrolled in Yale not taxable. 17 CS 183. Subdivision limited to named
institutions. Claim by Massachusetts educational corporation that this
limitation is unconstitutional is not a claim under this section. 32 CS 140.
Subdiv. (10):
Property of joint-stock agricultural
societies is within the exemption. 88 C. 628.
Subdiv. (11):
Cited. 168 C. 447.
Subdiv. (12):
Grant to ecclesiastical society expressly,
without condition, is not within statute as a grant for religious or charitable
purposes. 21 C. 481. Word "use" means income. 59 C. 166; 66 C. 482.
Unitarian retreat held not exempt under Subdiv. (12) or (14). 125 C. 52.
Cited. 39 CS 142.
Subdiv. (13):
Statute of 1702 exempting lands given for
the ministry for public or charitable uses not a contract; but, if otherwise, a
lease for 999 years without reserving rent is a violation of the contract. 36
C. 116. Building earnings money applicable to secular uses not exempt as a
church. 54 C. 153. Cited. 138 C. 350. History of tax exemption for church
property in state discussed. 147 C. 374.
Occasional meetings at a caretaker's
cottage, which had a library and was used for gatherings, study and education,
at the caretakers' convenience, does not make a home a house of religious
worship. 100 CA 262.
Subdiv. (14):
Lands given for use of the ministry taxable
against lessee for 999 years where lease stipulated he should pay the taxes
assessed. 14 C. 228. Land of camp meeting association conveyed by lease
forfeitable may be taxed against lessee. 54 C. 153. Property of ecclesiastical
society must be exclusively used for its purposes to be exempt. 61 C. 228; 66
C. 368, 476. Unitarian retreat held not exempt under Subdiv. (12) or (14). 125
C. 52. Does not, by inference, exclude tax exemption for nonprofit camp without
religious purposes under Subdiv. (7) of this section. 147 C. 510. See Subdiv.
(49).
Subdiv. (16):
Buildings used for rest-house, at which
board is paid, held not exempt. 90 C. 504. History of statute; hospital not
receiving support from state may not obtain exemption under Subdiv. (7) or
(16). 133 C. 273. Burden is on party claiming exemption to file report to
establish its right. 158 C. 138. Hospital properties owned or in trust used for
hospital purposes are tax-exempt. 160 C. 370.
Subdiv. (18):
Subdivs. (18) to (23). Limited tax
exemptions to veterans or their dependents, resident in this state, but who
were not resident in this state at the time of enlistment or induction, are
within meaning of statutes. 135 C. 210.
Subdiv. (19):
See note to Subdiv. (18) supra. Cited. 135
C. 231.
Subdiv. (20):
Statute is valid although veterans not
resident of state at time of enlistment or induction. Grant of limited
exemption held valid. 135 C. 210.
History discussed; loss of a leg or arm or
the equivalent of such a loss entitles a serviceman to the maximum exemption
regardless of what disability rating he may have been given by the veterans
administration. 24 CS 147.
Subdiv. (21):
See note to Subdiv. (18) supra.
Subdiv. (22):
See note to Subdiv. (18) supra.
Subdiv. (23):
See note to Subdiv. (18) supra.
Subdiv. (32):
Library and books of a private law firm
held exempt from municipal taxation under this section. 31 CS 359.
Subdiv. (39):
One who grows hay on shares held to be
producer of farm crops. 79 C. 295. Definition of "farm" is specific
to this statute and not expressive of general legislative intent. 160 C. 71.
Prior to the enactment of Subdiv. (44),
nursery stock was not exempt from taxation under this subdivision. 6 CS 249.
Subdiv. (44):
Definition of "nursery" is
specific to this statute and not expressive of general legislative intent. 160
C. 71.
History of enactment. 6 CS 249.
Subdiv. (49):
See notes to Subdivs. (7), (14).
Subdiv. (52):
Cited. 179 C. 111.
Subdiv. (54):
Rental equipment in stock qualifies for
exemption. 212 C. 167.
Subdiv. (72):
Trial court properly determined that
plaintiff business organization did not qualify for tax exemption because
ownership transfer was to a business organization that was related to and
affiliated with seller. Court looked to common meaning of
"affiliate", "control" and "related". Subsequent
amendment added definitions for "related business" and
"control". 268 C. 222.