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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. Click here for 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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