{"data":{"id":"us-ct/conn.-gen.-stat.-12-66c","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-66c","heading":"Taxation of residential real property intended for student learning.","body":"Notwithstanding any provision of this chapter or chapter 201 or 204 or any special act, except subdivision (8) of section 12-81, which provides an exemption from taxation of real or personal property held by or on behalf of a private nonprofit institution of higher learning, as defined in section 12-20a, any residential real property intended for use or used as student housing, except a dormitory, that is held by or on behalf of such entity, shall be taxable by a municipality in accordance with the provisions of this chapter and chapters 201 and 204. For purposes of this subsection: (1) “Residential real property” means any house or building, or portion thereof, which is rented, leased or hired out to be occupied as a home or residence of one or more students, and (2) “dormitory” means a building containing living or sleeping facilities consisting of twenty or more beds intended for use or used as student housing and maintained by a private nonprofit institution of higher learning, as defined in section 12-20a.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-66c","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"89bb67e16d16c188d828fab9b8fcc74dd971251bd8488c08dfbaae9fd810a80d","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-66b","next":"us-ct/conn.-gen.-stat.-12-67"},"notice":"GroundRules: Original legal text. Not legal advice."}