reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-61 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-61 - Special assessment forms; approval of secretary.

 The assessor or board of assessors of any municipality, having obtained the approval of the Secretary of the Office of Policy and Management, shall have authority to use any special assessment form in lieu of any form prescribed by the secretary. In the event of such approval of any special form, such assessor or board shall not be required to use any general form prescribed by the secretary for which such special form is a substitute. No special form shall be approved by the Secretary of the Office of Policy and Management unless all the information which would be available on the general form is also available thereon. The secretary may, at any time, rescind approval of any special form and the regular form required by law shall be used in such municipality beginning with its next succeeding assessment date, unless in the interim another special form has been approved.(1949 Rev., S. 1736; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 99-89, S. 1, 10.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 99-89 specified that the special form is in lieu of the form prescribed by the Secretary of the Office of Policy and Management and made technical changes, effective June 3, 1999.
CT Gen Stat § 12-62b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62b - The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.

 Section 12-62b is repealed, effective June 26, 1997.(July Sp. Sess. P.A. 87-1, S. 4, 9; P.A. 88-321, S. 8, 10; S.A. 88-20, S. 29, 35; P.A. 97-274, S. 6, 7.)
CT Gen Stat § 12-62d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62d - Residential property tax relief for municipalities with certain effective tax rate following revaluation: State program related to revaluations effective in 1987 and 1988; municipal option program commencing in 1989.

 Section 12-62d is repealed, effective July 1, 2006, and applicable to assessment years commencing on or after October 1, 2010.(P.A. 88-321, S. 1, 10; P.A. 89-251, S. 191, 192, 203; P.A. 90-148, S. 14, 34; 90-262, S. 2, 4; June Sp. Sess. P.A. 91-14, S. 7, 30; May Sp. Sess. P.A. 92-17, S. 10, 59; P.A. 94-175, S. 1, 32; May Sp. Sess. P.A. 94-4, S. 80, 85; P.A. 95-160, S. 64, 69; P.A. 06-183, S. 3.)
CT Gen Stat § 12-62e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62e - Source of funds for state payments under section 12-62d.

 Section 12-62e is repealed, effective June 26, 1997.(P.A. 88-321, S. 2, 10; P.A. 97-274, S. 6, 7.)
CT Gen Stat § 12-62g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62g - Increase in certain veteran's exemptions upon revaluation.

 In conjunction with each municipal revaluation of property in accordance with section 12-62, each municipality shall increase (1) the amount of the exemption granted pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of section 12-81, and (2) the amount of the exemption that each municipality may allow pursuant to section 12-81f, for such year and for each subsequent assessment year by multiplying the amount of exemption in each of said subdivisions by a multiplier determined by dividing the net taxable grand list for such year of revaluation by the net taxable grand list of the last year prior to such revaluation.(P.A. 88-342, S. 3, 4; P.A. 00-229, S. 4, 7; P.A. 02-103, S. 40.)History: P.A. 88-342, S. 3 effective June 6, 1988, and applicable to assessment years commencing on or after October 1, 1989; (Revisor's note: In 1997 the word “subsections” was replaced editorially by the Revisors with “subdivisions” in reference to Sec. 12-81 to conform section with Sec. 12-81); P.A. 00-229 provided that the net taxable grand list be used to make the calculation required under this section, effective June 1, 2000, and applicable to assessment years commencing on and after October 1, 1998; P.A. 02-103 made technical changes.
CT Gen Stat § 12-62j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62j - Interlocal revaluation agreement grant.

 Section 12-62j is repealed, effective July 1, 2001.(P.A. 96-218, S. 4, 6; P.A. 98-242, S. 3, 9; June Sp. Sess. P.A. 01-9, S. 130, 131.)
CT Gen Stat § 12-62k (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62k - Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.

 Section 12-62k is repealed, effective June 6, 2006.(P.A. 02-49, S. 3; P.A. 03-269, S. 7–9; P.A. 04-257, S. 18; P.A. 06-148, S. 10.)
CT Gen Stat § 12-62l (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62l - Option to not implement revaluation for 2003, 2004 and 2005 assessment years.

 (a) Notwithstanding any provision of the general statutes, any municipal charter, any special act or any home rule ordinance, any municipality required to effect a revaluation of real property under section 12-62 for the 2003, 2004 or 2005 assessment year shall not be required to effect a revaluation prior to the 2006 assessment year provided any decision not to implement a revaluation pursuant to this subsection shall be approved by the legislative body of such town or, in any town where the legislative body is a town meeting, by the board of selectmen. Any required revaluation subsequent to any delayed revaluation effected pursuant to this subsection shall be effected in accordance with the provisions of said section 12-62. The rate maker, as defined in section 12-131, in any municipality that elects, pursuant to this subsection, not to implement a revaluation may prepare new rate bills under the provisions of chapter 204 in order to carry out the provisions of this section.(b) The assessor or board of assessors of any municipality that elects, pursuant to subsection (a) of this section, not to implement a revaluation of real property for the 2003 assessment year shall prepare a revised grand list for said assessment year, which shall reflect the assessments of real estate according to the grand list in effect for the assessment year commencing October 1, 2002, subject only to transfers of ownership, additions for new construction and reductions for demolitions. Such assessor shall send notice of any increase in the valuation of real estate over the valuation of such real estate as of October 1, 2002, or notice of the valuation of any real estate which is on the grand list to be effective for the October 1, 2003, assessment year but was not on such list in the prior assessment year, to the last-known address of the person whose valuation is so affected, and such person shall have the right to appeal such increase or valuation during the next regular session of the board of assessment appeals at which real estate appeals may be heard.(May Sp. Sess. P.A. 04-2, S. 32.)History: May Sp. Sess. P.A. 04-2 effective May 12, 2004, and applicable to assessment years commencing on or after October 1, 2003.
CT Gen Stat § 12-62m (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62m - Reports of assessed valuation of property in towns phasing in revaluation.

 (a) If real property eligible for a grant or for reimbursement of a property tax or a portion thereof under the provisions of section 12-18b, 12-20b or 12-129p, or any other provision of the general statutes, is located in a town that (1) elected to phase in assessment increases pursuant to section 12-62a of the general statutes, revision of 1958, revised to January 1, 2005, with respect to a revaluation effective on or before October 1, 2005, or (2) elects to phase in assessment increases pursuant to section 12-62c with respect to a revaluation effective on or after October 1, 2006, the assessed valuation of said property as reported to the Secretary of the Office of Policy and Management shall reflect the gradual increase in assessment applicable to comparable taxable real property for the same assessment year.(b) If the legislative body of a town elects to phase in real property assessment increases with respect to a revaluation effective on or after October 1, 2006, pursuant to section 12-62c, or pursuant to section 12-62a of the general statutes, revision of 1958, revised to January 1, 2005, with respect to a revaluation effective on or before October 1, 2005, the grand list furnished, pursuant to section 7-328, to the clerk of any district, as defined in section 7-324, shall reflect assessments based upon such phase-in for each assessment year during which such phase-in is effective.(P.A. 06-148, S. 4; P.A. 15-244, S. 205.)History: P.A. 06-148 effective June 6, 2006; P.A. 15-244 amended Subsec. (a) by replacing reference to Sec. 12-19a with reference to Sec. 12-18b and changing “and” to “or” re provisions under which real property is eligible for grant or reimbursement, effective July 1, 2016.
CT Gen Stat § 12-62o (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62o - Municipal option to make annual adjustments in property values.

 Section 12-62o is repealed, effective July 1, 2009.(P.A. 08-185, S. 12; P.A. 09-60, S. 3.)
CT Gen Stat § 12-62v (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62v - Optional regional property tax base revenue sharing: Established. Municipal contribution.

 There is established an optional regional property tax base revenue sharing system. To establish such revenue sharing system within a planning region the members of its regional council of governments must unanimously vote to participate therein. On and after January 1, 2017, the tax collector of each municipality within a planning region participating in such revenue sharing system shall remit its municipal contribution to the area-wide tax base, not later than February first, annually, to the administrative auditor for the planning region in which such municipality is located. The administrative auditor shall distribute such revenue to each municipality within the planning region pursuant to section 12-62y.(P.A. 15-244, S. 212.)History: P.A. 15-244 effective October 1, 2015, and applicable to assessment years commencing on or after October 1, 2015.
CT Gen Stat § 12-62w (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62w - Optional regional property tax base revenue sharing: Assessment of commercial and industrial property.

 Notwithstanding any provision of any general statute, public act or special act, municipalities located within a planning region participating in the regional property tax base revenue sharing system shall use such municipality's municipal commercial industrial mill rate to determine the amount of taxes imposed on commercial and industrial property within such municipality, unless there is no increase from the base year, in which case the municipal mill rate shall be used.(P.A. 15-244, S. 213.)History: P.A. 15-244 effective October 1, 2015, and applicable to assessment years commencing on or after October 1, 2015.
CT Gen Stat § 12-62x (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62x - Optional regional property tax base revenue sharing: Administrative auditor.

 (a) On or before August 1, 2016, and each even-numbered year thereafter, the regional council of governments for each planning region participating in the regional property tax base revenue sharing system shall meet and elect from among their number one member to serve as administrative auditor for a period of two years and until a successor is elected. If a majority is unable to agree upon a person to serve as administrative auditor, the Secretary of the Office of Policy and Management shall appoint one member from among the council's members. If the administrative auditor ceases to serve as a member within the planning region during the term for which elected or appointed, a successor shall be chosen in the same manner as provided in this subsection for the original selection, to serve for the unexpired term.(b) The administrative auditor shall utilize the staff and facilities of the planning region. The planning region shall be reimbursed for the marginal expenses incurred by its staff by contribution from each other municipality in the planning region in an amount which bears the same proportion of the total expenses as the population of such municipality bears to the total population of the planning region. The administrative auditor shall annually, on or before February first, certify the amount of total expenses for the preceding calendar year, and the share of each municipality, to the treasurer or other fiscal officer of each municipality within the planning region. Payment shall be made by the treasurer or other fiscal officer of each municipality to the treasurer or other fiscal officer of the planning region on or before the succeeding March first.(P.A. 15-244, S. 214.)
CT Gen Stat § 12-62y (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-62y - Optional regional property tax base revenue sharing: Revenue distribution.

 The administrative auditor of each planning region participating in the regional property tax base revenue sharing system shall distribute the moneys remitted to such auditor pursuant to section 12-62v to each municipality on or before March first, annually, in an amount which bears the same proportion as such municipality's municipal distribution index bears to the total of all municipal distribution indices within such planning region. The revenue distributed to a municipality under this section shall be used by a municipality in the same manner and for the same purposes as the proceeds from taxes on real property levied by the municipality.(P.A. 15-244, S. 215.)History: P.A. 15-244 effective October 1, 2015, and applicable to assessment years commencing on or after October 1, 2015.
CT Gen Stat § 12-63d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-63d - Change in assessed value of real estate. Relationship to sale price.

 The assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the assessed value of such parcel, as compared to the immediately preceding assessment list, solely on the basis of the sale price of such parcel in any sale or transfer of such parcel.(P.A. 88-321, S. 9, 10.)Cited. 44 CA 494. Enactment of statute, providing that changes in assessed value may not be made solely on basis of sale price of a parcel, did not in any way limit broad power contained in Sec. 12-55 permitting assessors to conduct interim revaluations. 70 CA 442.
CT Gen Stat § 12-63f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-63f - Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.

 Section 12-63f is repealed, effective July 13, 2005.(P.A. 96-250, S. 2, 7; P.A. 99-225, S. 5; P.A. 01-204, S. 25, 29; June Sp. Sess. P.A. 01-9, S. 73, 131; P.A. 05-285, S. 4.)
CT Gen Stat § 12-63g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-63g - Assessment of buffers to inland wetlands or watercourses.

 Property required as a buffer pursuant to any permit issued by an inland wetlands agency under regulations adopted under section 22a-42a shall be assessed at a value equal to the value of such property if it were an inland wetland or watercourse area.(P.A. 05-190, S. 1.)History: P.A. 05-190 effective July 1, 2005.See Sec. 22a-45 re revaluation of wetlands and watercourses.
CT Gen Stat § 12-63i (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-63i - Pilot program for alternative method of assessment for commercial properties.

 (a) The Secretary of the Office of Policy and Management shall establish a pilot program for not more than five municipalities of varying sizes and in different regions of the state to allow for the assessment of a commercial property based on the net profits of the business or businesses occupying such property. Municipalities shall apply to said office in the manner and form directed by the secretary for inclusion in the pilot program.(b) Notwithstanding any provision of the general statutes, any municipal charter, any special act or any home rule ordinance, each municipality selected to participate in the pilot program shall, by ordinance, provide for the assessment of commercial properties based upon the net profits from the previous calendar year of the business or businesses occupying each commercial property or, if such commercial property was vacant, on the net profits anticipated by a new business tenant of such commercial property. A participating municipality shall include in the ordinance adopting such assessment method (1) a description of commercial properties that are eligible for such assessment method, (2) a requirement that all parties affected by the use of such assessment method, including the owner or owners of the commercial property, the business or businesses occupying such property and the municipality, agree to the use of such assessment method, (3) a description of how the rate of assessment for such commercial properties will be determined, based upon such net profits or anticipated net profits, (4) provision for an application process, including documentation required from the owner of a commercial property to demonstrate the benefits to the municipality and such commercial property of such assessment method, and (5) provision for the phase-out of such assessment method on individual commercial properties, so such properties may be returned to the assessment method otherwise required by this chapter.(c) The Secretary of the Office of Policy and Management shall, not later than January 1, 2015, and annually thereafter, report in accordance with the provisions of section 11-4a to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, regarding the program established by this section. Such report shall include a description of (1) efforts made by the office to inform municipalities about the program, (2) the application process developed by the office, (3) inquiries and applications received from municipalities regarding participation in the program, and (4) legislative changes that may be considered to improve the program.(P.A. 14-174, S. 1; May Sp. Sess. P.A. 16-3, S. 31.)History: P.A. 14-174 effective July 1, 2014, and applicable to assessment years commencing on and after October 1, 2014; May Sp. Sess. P.A. 16-3 amended Subsec. (b) to delete “not more than three” in provision re assessment of commercial properties.
CT Gen Stat § 12-63j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-63j - Information re program for alternative method of assessment for commercial properties.

 The Office of Policy and Management shall provide information about the program established pursuant to section 12-63i, and how a municipality may apply for inclusion in said program, to various state-wide organizations, including, but not limited to, the Connecticut Association of Assessing Officers, the Connecticut Economic Development Association and the Connecticut Tax Collectors Association, Inc.(P.A. 14-174, S. 2.)History: P.A. 14-174 effective July 1, 2014.
CT Gen Stat § 12-65 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-65 - Agreements fixing assessments on multifamily housing.

 Any municipality acting through its board of selectmen, town council, court of common council or other governing body shall have the power to enter into a written agreement with a taxpayer fixing the assessment of real estate to be used for a housing project consisting of three or more housing units to be constructed or rehabilitated, provided: (a) The real estate to be used for said housing project is in a redevelopment area, community development area or neighborhood strategy area, included (1) in a redevelopment plan approved by a redevelopment agency pursuant to section 8-127, (2) in an urban renewal project authorized by a redevelopment agency pursuant to section 8-141 or (3) in a community development plan approved by the municipality under sections 8-169a to 8-169j, inclusive; (b) the term of such agreement shall not exceed fifteen years from the date of the completion of the housing project or completion of rehabilitation of the housing project or sixteen years from the date of the agreement, whichever is the shorter period; (c) the assessment agreed on for the real estate plus future improvements shall not be less than the assessment as of the last regular assessment date of the real estate without such future improvements. If the municipality claims that the taxpayer is not complying with the terms of such agreement, the municipality may bring an action in the superior court of the judicial district in which the municipality is located to force compliance with such agreement; but a mortgagee may loan its money in reliance on such agreement and nothing herein contained shall be construed to permit the municipality to increase the assessment during the aforesaid period beyond the amount agreed on.(1949 Rev., S. 1739; 1957, P.A. 163, S. 25; 1963, P.A. 615, S. 1; 1969, P.A. 335; P.A. 78-280, S. 2, 127; P.A. 79-589, S. 1, 2; P.A. 88-280, S. 10.)History: 1963 act added provision (a), increased the term of the agreement by five years, extended the date for commencement of construction from 1949 to 1969 and deleted provisions re rental rates and preference as tenants for veterans and members of merchant marine; 1969 act extended date for commencement of construction from 1969 to 1971 in Subdiv. (c); P.A. 78-280 substituted “judicial district” for “county”; P.A. 79-589 specified housing projects “consisting of three or more housing units”, included rehabilitation projects, amended Subdiv. (a) to include projects in community development areas or in neighborhood strategy areas and deleted former Subdiv. (c), relettering Subdiv. (d) accordingly; P.A. 88-280 made technical change, substituting reference to Sec. 8-169j for reference to Sec. 8-169n.Cited. 17 CA 166.