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Exemption
Programs
The Statutes of the State of
Connecticut provide for exemptions to property assessments.
These include property that is
entirely exempt from taxation and exemptions that provide partial tax relief.
Section §12-81
is the complete listing of exempt property and exemptions. Federal, State and
Municipal property is exempt from local property taxation. Non-profit property
used for scientific, educational, literary, historical or charitable purposes
must file and request a tax exemption based on the use of the property. Churches
and associated properties of religious organizations are entirely exempt from
taxation as long as they are being used for their prescribed purposes.
Click
here for exemption request form
Veterans, including certain
spouses and children, Blind, Elderly and Disabled persons are also
eligible for total or partial exemptions.
(§12-81)
Personal property belonging to
an individual is entirely exempt from taxation.
Manufacturers’ inventory, air
pollution equipment and structures, wholesale and retail business inventory,
solar heating or cooling systems are all exempt from taxation.
Manufacturing facilities in a
distressed municipality or a targeted investment community (Hartford is
included) are eligible for exemptions if they are substantially renovated or
expanded or in an enterprise zone. This exemption is subject to approval of the
Commissioner of Economic and Community Development and would allow for an 80%
reduction in the assessment for a period of five years. New machinery and
equipment that is installed in a manufacturing facility or as part of a
technological upgrade is entitled to a 100% exemption for five years subject to
the same approval.
Click here for
information
Certain commercial motor vehicles used to
transport freight for hire and in excess of 26,000 pounds are eligible for a
five-year exemption on their assessment. Documentation and forms must be filed
with the Assessor’s Office. §12-81(74)
Click here for the
form
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