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- Conn. Gen. Stat. § 12-77 · Taxation of water power.
- Conn. Gen. Stat. § 12-78 · Taxation of water power and works when power is used in another town.
- Conn. Gen. Stat. § 12-79 · Water power used outside the state.
- Conn. Gen. Stat. § 12-80 · Property of utility company to be taxed where located.
- Conn. Gen. Stat. § 12-80a · Personal property used in rendering telecommunications service. Exceptions.
- Conn. Gen. Stat. § 12-80b · Apportionment of property for purposes of section 12-80a.
- Conn. Gen. Stat. § 12-80c · Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service.
- Conn. Gen. Stat. § 12-81 · *(See end of section for added subdivision (84) and effective date.) Exemptions.
- Conn. Gen. Stat. § 12-81a · Property subject to tax exemption. Liability of purchaser.
- Conn. Gen. Stat. § 12-81b · Establishment by ordinance of effective date for exemption of property acquired by certain institutions.
- Conn. Gen. Stat. § 12-81c · Municipal option to exempt certain motor vehicles.
- Conn. Gen. Stat. § 12-81d · Notification of tax collector of exempt status of property.
- Conn. Gen. Stat. § 12-81e · Exemption for certain vans used to transport employees to and from work.
- Conn. Gen. Stat. § 12-81f · Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81g · Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations.
- Conn. Gen. Stat. § 12-81h · Municipal option to allow exemption for certain motor vehicles owned by veterans or service members eligible for exemption under section 12-81 related to disability.
- Conn. Gen. Stat. § 12-81i · Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81j · Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.
- Conn. Gen. Stat. § 12-81k · Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81.
- Conn. Gen. Stat. § 12-81l · Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.
- Conn. Gen. Stat. § 12-81m · Municipal option to abate up to fifty per cent of property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional or tobacco farm or commercial lobstering business operated on maritime heritage land.
- Conn. Gen. Stat. § 12-81n · Municipal option to provide additional exemption for businesses offering child care services to residents.
- Conn. Gen. Stat. § 12-81o · Municipal option to abate property taxes on certain food manufacturing plants.
- Conn. Gen. Stat. § 12-81p · Municipal option to abate property taxes on amusement theme parks.
- Conn. Gen. Stat. § 12-81q · Municipal option to abate property taxes on infrastructure of certain water companies.
- Conn. Gen. Stat. § 12-81r · Municipal option to abate or forgive taxes or fix assessment on contaminated real property.
- Conn. Gen. Stat. § 12-81s · Municipal option to exempt commercial fishing apparatus.
- Conn. Gen. Stat. § 12-81t · Municipal option to abate property taxes on information technology personal property.
- Conn. Gen. Stat. § 12-81u · Municipal option to abate property taxes on property of certain communications establishments.
- Conn. Gen. Stat. § 12-81v · Municipal option to abate taxes on property of electric cooperatives.
- Conn. Gen. Stat. § 12-81w · Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.
- Conn. Gen. Stat. § 12-81x · Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician.
- Conn. Gen. Stat. § 12-81y · Municipal option to abate property taxes on school buses.
- Conn. Gen. Stat. § 12-81z · Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.
- Conn. Gen. Stat. § 12-81aa · Municipal option to abate taxes for urban and industrial reinvestment sites.
- Conn. Gen. Stat. § 12-81bb · Municipal option to provide property tax credits for affordable housing deed restrictions.
- Conn. Gen. Stat. § 12-81cc · Portability of certain veterans' property tax exemptions.
- Conn. Gen. Stat. § 12-81dd · Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.
- Conn. Gen. Stat. § 12-81ee · Terms of stipulated judgment not affected by property tax exemption for certain open space land.
- Conn. Gen. Stat. § 12-81ff · Municipal option to abate property taxes on machinery used in connection with recycling.
- Conn. Gen. Stat. § 12-81gg · Municipal option to exempt horses and ponies from property taxation.
- Conn. Gen. Stat. § 12-81hh · Municipal option to abate property taxes on personal property of gas company for gas expansion projects.
- Conn. Gen. Stat. § 12-81ii · Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty; eligibility based on qualifying income limits.
- Conn. Gen. Stat. § 12-81jj · Municipal option to provide exemption for veterans not eligible for certain other exemptions.
- Conn. Gen. Stat. § 12-81kk · Municipal option to provide exemption for certain veterans.
- Conn. Gen. Stat. § 12-81ll · Municipal option to abate property taxes on child care center or group child care home.
- Conn. Gen. Stat. § 12-81mm · Municipal option to abate property taxes on recreational trails.
- Conn. Gen. Stat. § 12-81nn · Municipal option to provide exemption for workforce housing development projects.
- Conn. Gen. Stat. § 12-81oo · Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.
- Conn. Gen. Stat. § 12-82 · Exemptions of veterans of allied services of First World War.
- Conn. Gen. Stat. §§ 12-83 and 12-84 · Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions.
- Conn. Gen. Stat. § 12-85 · Veterans' exemptions, residence and record ownership requirements.
- Conn. Gen. Stat. § 12-86 · Termination date of Second World War.
- Conn. Gen. Stat. § 12-87 · Additional report. Property, when taxable.
- Conn. Gen. Stat. § 12-87a · Quadrennial property tax exemption statements; extension of time to file.
- Conn. Gen. Stat. § 12-88 · When property otherwise taxable may be completely or partially exempted.
- Conn. Gen. Stat. § 12-88a · Application of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency.
- Conn. Gen. Stat. § 12-89 · Assessors or boards of assessors to determine exemptions.
- Conn. Gen. Stat. § 12-89a · Certain organizations may be required by assessor to submit evidence of exemption from federal income tax.
- Conn. Gen. Stat. § 12-90 · Limitation on number of exemptions allowed.
- Conn. Gen. Stat. § 12-91 · Exemption for farm machinery, horses or ponies. Additional optional exemptions for farm machinery and farm buildings or buildings used for housing for seasonal employees.
- Conn. Gen. Stat. § 12-92 · Proofs to be filed by blind.
- Conn. Gen. Stat. § 12-93 · Veterans' exemptions; proof of claim.
- Conn. Gen. Stat. § 12-93a · Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.
- Conn. Gen. Stat. § 12-94 · Exemptions of servicemembers, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.
- Conn. Gen. Stat. § 12-94a · State reimbursement in lieu of tax revenue from totally disabled persons.
- Conn. Gen. Stat. §§ 12-94b and 12-94c · State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment; applicable until July 1, 2013. Depreciation schedule for revenue loss for certain machinery and equipment to be reimbursed by the state.
- Conn. Gen. Stat. § 12-94d · Payment in lieu of tax revenue from electric generation facilities.
- Conn. Gen. Stat. § 12-94e · Municipal option to grant certain previously waived exemptions.
- Conn. Gen. Stat. §§ 12-94f and 12-94g · Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013.
- Conn. Gen. Stat. § 12-95 · Exemption only on submission of evidence.
- Conn. Gen. Stat. § 12-95a · Exemption of merchandise in transit in warehouses.
- Conn. Gen. Stat. § 12-96 · Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-97 · Taxation of timber land of more than ten years' growth. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-98 · Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.
- Conn. Gen. Stat. § 12-99 · Grounds for cancellation of classification. Taxation after cancellation.
- Conn. Gen. Stat. § 12-100 · Material cut for domestic use exempted from yield tax.
- Conn. Gen. Stat. § 12-101 · Due date and collection of tax.
- Conn. Gen. Stat. § 12-102 · Taxing of woodland.
- Conn. Gen. Stat. § 12-103 · Appeals.
- Conn. Gen. Stat. §§ 12-104 to 12-107 · Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.
- Conn. Gen. Stat. § 12-107a · Declaration of policy.
- Conn. Gen. Stat. § 12-107b · Definitions.
- Conn. Gen. Stat. § 12-107c · Classification of land as farm land.
- Conn. Gen. Stat. § 12-107d · Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester.
- Conn. Gen. Stat. § 12-107e · Classification of land as open space land.
- Conn. Gen. Stat. § 12-107f · Open space land.
- Conn. Gen. Stat. § 12-107g · Classification of land as marine heritage land.
- Conn. Gen. Stat. § 12-108 · Stored property as property in transit.
- Conn. Gen. Stat. § 12-109 · Listing and valuation of tax-exempt property.
- Conn. Gen. Stat. § 12-110 · Sessions of board of assessment appeals.
- Conn. Gen. Stat. § 12-111 · Appeals to board of assessment appeals.
- Conn. Gen. Stat. § 12-112 · Limit of time for appeals.
- Conn. Gen. Stat. § 12-113 · When board of assessment appeals may reduce assessment.
- Conn. Gen. Stat. § 12-114 · Adjustment of assessment by board of assessment appeals.
- Conn. Gen. Stat. § 12-115 · Addition to grand list by board of assessment appeals.
- Conn. Gen. Stat. § 12-116 · Assessment and taxation under special acts.
- Conn. Gen. Stat. § 12-117 · Extension of time for completion of duties of assessors and board of assessment appeals.
- Conn. Gen. Stat. § 12-117a · Appeals from boards of tax review or boards of assessment appeals.
- Conn. Gen. Stat. § 12-118 · Appeals from Connecticut Appeals Board for Property Valuation.