reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-74 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-74 - Municipal airports located in another town.

 All property owned by any town or city, which is located in another town and used for the purposes of an airport, shall be exempt from taxation as long as it continues to be used for such purposes and as long as the town in which it is located has the same privileges as to the use of such airport as are possessed by the municipality owning the same; but, if any such airport is leased to any person, association or private corporation, or is used in such manner as to become a source of profit to the municipality owning the same, the land so occupied and situated in any adjoining town or towns shall thereupon be subject to taxation.(1949 Rev., S. 1753; P.A. 06-196, S. 85.)History: P.A. 06-196 made technical changes, effective June 7, 2006.Condition for exemption based on “use in such manner as to become a source of profit to the municipality” construed to mean that airport is being operated for the purpose of making money. 142 C. 634. Cited. 159 C. 465.“Privileges as to the use of such airport” refers to use by a town or city of airport for air transportation purposes, “person” connotes an individual human being, and any operating surplus, applied to operation, maintenance or improvement of airport, cannot be deemed “profit” as used in section. 47 CS 594.
CT Gen Stat § 12-75 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-75 - Assessment of private water company property. Payments by municipal water companies on certain property.

 Land and buildings, with their appurtenances, including dams, pipe lines and mains, pumping stations, machinery or other equipment, whether such property is considered real or personal estate, owned or taken by any person, firm or corporation except municipal corporations for the purpose of creating or furnishing a supply of water for domestic use, shall be assessed in the town in which such property is situated to such person, firm or corporation. Such personal property shall be assessed in accordance with section 12-63. Any such municipal corporation shall, with respect to any such property acquired on or after January 1, 1978, which is situated in a town other than that in which such municipal corporation is located, make annual payments to such town equal to the taxes which would otherwise be due, exclusive of any taxes on improvements made on such property subsequent to acquisition by such corporation.(1949 Rev., S. 1754; 1967, P.A. 439; 1969, P.A. 714; P.A. 78-273, S. 1, 5.)History: 1967 act defined fair market value of property owned by public service companies as depreciated value listed in annual audit report; 1969 act deleted amendment introduced in 1967 and provided that personal property be assessed in accordance with Sec. 12-63; P.A. 78-273 added provision re payments to towns for property owned by municipal corporations in towns other than town where located, effective June 1, 1978, and applicable to the 1978 assessment list in any town.Amendments to section by 1967 P.A. 439 supersede earlier enacted general provisions of Secs. 12-64 and 12-71. 174 C. 556. Cited. 178 C. 100.
CT Gen Stat § 12-76a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-76a - Taxation of land in which state or United States has easement or other right.

 Acquisition by the state or the United States, or any state or federal agency, of any easement or other right in land owned by any person, firm or corporation subject to taxation under section 12-75 or 12-76 shall not affect the valuation of such land for tax purposes if such easement or other right is acquired in connection with a flood control project from which such person, firm or corporation obtains an additional water supply.(1963, P.A. 324.)
CT Gen Stat § 12-77 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-77 - Taxation of water power.

 When water power, created or reserved in any manner by works wholly located in the same town in which it is appropriated and used, is used by its owner, the whole shall be assessed and set in the list as incidental to the machinery which is operated by it, and not separately as distinct property. When such power or any part thereof is leased from its owner, it shall, to the extent to which it is so leased, be assessed and set in his list at a valuation not exceeding one hundred-sevenths of the net revenue derived therefrom.(1949 Rev., S. 1756.)Purpose of statute; meaning of words “used by its owner”. 80 C. 488. A dam and transmission line of a hydroelectric company are taxable where the power plant is. 101 C. 393. Cited. 137 C. 683.Cited. 6 CS 505.
CT Gen Stat § 12-78 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-78 - Taxation of water power and works when power is used in another town.

 When such power is appropriated and used in any other town than that in which the dam, canal, reservoir or pond creating it is located, the valuation of the land occupied by such dam, canal, reservoir or pond, and the increased flowage occasioned thereby, shall be made and set in the list in the town in which such dam, canal, reservoir or pond is located, to the owner of such power at what would be its fair market value were it improved farm land, and such power shall be assessed and set in the list in the town in which it is so used and appropriated as incidental to the machinery which is operated by it, and not separately as distinct property. The assessors shall, in estimating either the incidental value of such power to the machinery operated by it, or its net rental value, deduct from the amount which would otherwise be assessed against such power the value of the land so occupied.(1949 Rev., S. 1757; 1963, P.A. 490, S. 11.)History: 1963 act changed the technical language of the statute.Applies only within the state; water power created within but used without the state, how taxed. 73 C. 294. Dam located partly in one town, but power plant in another. 76 C. 173. See 80 C. 488. Property not to be taxed under section when provisions of Sec. 12-80 are applicable. 137 C. 680.Relation to earlier law noted. 6 CS 505.
CT Gen Stat § 12-79 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-79 - Water power used outside the state.

 For the purpose of taxation, water power developed in the state and used outside the state shall be assessed and set in the list of the town in which the dam, canal, reservoir or pond from which it is derived is located.(1949 Rev., S. 1758.)Cited. 137 C. 684.
CT Gen Stat § 12-80 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-80 - Property of utility company to be taxed where located.

 Real and tangible personal property owned by any company, including a foreign municipal electric utility as defined in section 12-59, employed in the manufacture, transmission or distribution of gas or electricity or both to be used for light, heat or motive power or in the operation of a system of water works for selling or distributing water or both for domestic or power purposes or for two or more of such purposes shall be set in the list of each town where such property is situated on its assessment day and shall be liable to taxation at such percentage of its fair market value as is determined by the assessors under the provisions of sections 12-64 and 12-71. The provisions of this section shall not affect the provisions of section 12-76. Property subject to taxation under the provisions of this section shall not be subject to taxation under the provisions of sections 12-77, 12-78 and 12-79. Railroad companies subject to taxation under the provisions of chapter 210, and express, telephone and cable companies subject to taxation under the provisions of chapter 211, shall not be subject to the provisions of this section.(1949 Rev., S. 1759; 1957, P.A. 673, S. 8; P.A. 73-442, S. 2; P.A. 85-304, S. 3, 4; P.A. 14-134, S. 28.)History: P.A. 73-442 included reference to foreign municipal electric utilities; P.A. 85-304 deleted the reference to railroad car companies as one of the types of companies, which if subject to tax under chapter 211 are not subject to the provisions of this section, consistent with the repeal of the tax on railroad car companies, effective June 5, 1985, and applicable to tax years of car companies commencing on or after January 1, 1985; P.A. 14-134 deleted reference to telegraph companies, effective June 6, 2014.Section covers a special case carved out of the general terms of Sec. 12-78 and provides that where it is applicable the property shall not be taxed under Sec. 12-78. 137 C. 680. Court applied correct rule of valuation. 139 C. 388. Cited. 149 C. 452. Interment costs of gas line not excluded from fair value determination. 153 C. 334. Cited. 168 C. 319.
CT Gen Stat § 12-80c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-80c - Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service.

 (a) For purposes of this section, “taxpayer” means any person that provides mobile telecommunications service and is subject to taxation for personal property as provided in subsection (g) of section 12-80a. Each such taxpayer shall pay personal property tax in accordance with the provisions of this section.(b) Notwithstanding the provisions of section 7-383, for the assessment year commencing October 1, 2010, any municipal tax collector may mail or deliver, in accordance with the provisions of section 12-130, a first installment of a tax bill to a taxpayer prior to July 1, 2011. The amount of such first installment shall be equal to fifty per cent of such taxpayer's total assessment for property subject to taxation pursuant to subsection (g) of section 12-80a, multiplied by the mill rate in effect in such municipality for the fiscal year commencing July 1, 2010. The tax collector shall mail or deliver the second installment of such tax bill on or after July 1, 2011. The second installment shall be equal to fifty per cent of such taxpayer's total assessment for property subject to taxation pursuant to said subsection (g) of section 12-80a, multiplied by the mill rate in effect in such municipality for the fiscal year commencing July 1, 2011. Any installment of a tax bill mailed or delivered pursuant to this subsection shall be due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection.(c) For assessment years commencing on or after October 1, 2011, such taxpayer shall be subject to tax collection under the provisions of this chapter and chapter 204 that are applicable to all other persons subject to taxation under said chapters.(P.A. 11-1, S. 1.)History: P.A. 11-1 effective April 16, 2011.
CT Gen Stat § 12-81aa (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81aa - Municipal option to abate taxes for urban and industrial reinvestment sites.

 (a) If the real property of an “eligible industrial site investment project” or an “eligible urban reinvestment project”, each as defined in section 32-9t, which has received written approval from the Commissioner of Economic and Community Development for a credit under section 32-9t, does not otherwise qualify for abatement or exemption of property taxes under any other provision of the general statutes, the municipality in which such project is located may, for a period of five assessment years following the certification of the project under section 32-9t, abate fifty per cent of the portion of the property tax due that is attributable to the increased value of such property as a result of the approved remediation, construction or other development under section 32-9t. The abatement shall cease upon the sale or transfer of the property for any other purpose unless the municipality consents to its continuation. The municipality may also establish a recapture provision in the event of sale, provided such recapture shall not exceed the original amount of taxes abated.(b) A municipality shall notify the Commissioner of Economic and Community Development and the Secretary of the Office of Policy and Management not later than thirty days after granting any abatement of taxes under subsection (a) of this section. Such notice shall provide the owner or purchaser's name, as the case may be, and the address of the property.(P.A. 00-170, S. 39, 42.)History: P.A. 00-170 effective July 1, 2000.
CT Gen Stat § 12-81b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81b - Establishment by ordinance of effective date for exemption of property acquired by certain institutions.

 Any municipality may, by ordinance, provide that the property tax exemption authorized by any of subdivisions (7) to (16), inclusive, (18), (27) and (29) of section 12-81 shall be effective as of the date of acquisition of the property to which the exemption applies and shall, in such ordinance, provide procedure for reimbursement of the tax-exempt organization for any tax paid by it for a period subsequent to said date and for any tax paid by the prior owner for a period subsequent to said date for which such organization reimbursed such owner on the transfer of title to such property.(1967, P.A. 311; P.A. 08-185, S. 11.)History: P.A. 08-185 added Sec. 12-81 (18), (27) and (29) to list of property tax exemptions for which municipality may set effective date, effective June 12, 2008, and applicable to assessment years commencing on or after October 1, 2007.Interpretation of when exemption provided for in statute takes effect with discussion of parameters of exemption. 67 CA 505.
CT Gen Stat § 12-81bb (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81bb - Municipal option to provide property tax credits for affordable housing deed restrictions.

 (a) As used in this section:(1) “Residential property” means a single parcel of property on which is situated a single-family residence or a multi-family building;(2) “Affordable housing deed restrictions” means deed restrictions filed on the land records of the municipality, containing covenants or restrictions that require such single-family residence or the dwelling units in such multi-family building to be sold or rented only to persons or families whose income is less than or equal to eighty per cent of the area median income or the state median income, whichever is less, and that shall constitute “affordable housing” within the meaning of section 8-39a;(3) “Long term” means a time period no shorter in duration than the minimum time period for affordability covenants or restrictions in deeds pursuant to subsection (a) of section 8-30g; and(4) “Binding” means not subject to revocation, either by the owner or a subsequent owner acting unilaterally, or by the owner or a subsequent owner acting jointly with others, until the expiration of the long-term deed restriction time period and enforceable for the duration of the long-term deed restriction time period both by the municipality and by any resident of the municipality.(b) Any municipality may, by ordinance adopted by its legislative body, provide property tax credits to owners of residential property who place long-term, binding affordable housing deed restrictions on such residential property in accordance with the provisions of this section.(P.A. 00-206, S. 2; P.A. 02-87, S. 2.)History: P.A. 02-87 amended definition of “residential property” in Subsec. (a)(1) by deleting “in which the owner is an occupant”.
CT Gen Stat § 12-81c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81c - Municipal option to exempt certain motor vehicles.

 The legislative body of any municipality may, by ordinance, exempt from personal property taxation (1) any ambulance-type motor vehicle which is used exclusively for the purpose of transporting any medically incapacitated individual, except any such vehicle used to transport any such individual for profit, (2) any property owned by a nonprofit ambulance company, and (3) any motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such person, which vehicle is equipped for purposes of adapting its use to the disability of such person, provided the legislative body of the municipality adopts a definition of such vehicle.(P.A. 75-607, S. 2; P.A. 94-208; P.A. 98-125, S. 1, 2; P.A. 00-214.)History: P.A. 94-208 applied exemption to property owned by a nonprofit ambulance company; P.A. 98-125 added Subdiv. (3) re vehicle owned by a person with disabilities which was adapted for use by the disabled person, effective May 27, 1998, and applicable to assessment years of municipalities commencing on or after October 1, 1998; P.A. 00-214 amended Subdiv. (3) to allow an exemption for vehicles owned by parents or guardians of persons with disabilities and deleted a provision limiting the kind of equipment which qualifies under that subdivision.
CT Gen Stat § 12-81cc (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81cc - Portability of certain veterans' property tax exemptions.

 Any person who has established his or her entitlement to a property tax exemption under subdivisions (19), (20), (22), (23), (24), (25), (26), (28) or (53) of section 12-81 for a particular assessment year shall be issued a certificate as to such entitlement by the tax assessor of the relevant municipality. Such person shall be entitled to such exemption in any municipality in this state for such assessment year provided a copy of such certificate is provided to the tax assessor of any municipality in which such exemption is claimed and further provided such person would otherwise have been eligible for such exemption in such municipality if he or she had filed for such exemption as provided under the general statutes.(P.A. 04-40, S. 1.)History: P.A. 04-40 effective October 1, 2004, and applicable to assessment years commencing on or after that date.
CT Gen Stat § 12-81d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81d - Notification of tax collector of exempt status of property.

 When any town receives by purchase, conveyance, gift or otherwise any property that would be exempt from property taxation under subdivision (4) of section 12-81, the chief executive officer of such town shall notify the tax collector and assessor of such town of the receipt of such property. Upon such notification and effective upon the date of the receipt of such property, the assessor shall declare such property exempt from said taxation and shall not levy any property tax against the town for such property.(P.A. 77-407; P.A. 13-276, S. 4.)History: P.A. 13-276 required notification of receipt of tax exempt property to assessor and required assessor to declare property tax exempt upon such notification and effective upon date of receipt of property.
CT Gen Stat § 12-81dd (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81dd - Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.

 Any municipality may, upon approval by its legislative body, abate the real or personal property taxes due for any portion of a tax year or the interest on delinquent taxes with respect to any tax paid by a nonprofit land conservation organization that was due for a period before the date of acquisition but which was paid subsequent to the date of acquisition.(P.A. 07-170, S. 1; P.A. 10-32, S. 33.)History: P.A. 07-170 effective June 29, 2007, and applicable to assessment years commencing on or after October 1, 2007; P.A. 10-32 made technical changes, effective May 10, 2010.
CT Gen Stat § 12-81e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81e - Exemption for certain vans used to transport employees to and from work.

 Any van owned by (1) an employer in the state, (2) a regional ride-sharing organization in the state recognized by the Commissioner of Transportation, or (3) a dealer providing vans under lease to such employer or such regional ride-sharing organization, which is used for the transportation of employees to and from a place of employment in the state shall be exempt from the assessment for property taxes permitted and required under this chapter.(P.A. 79-542, S. 2; P.A. 82-449, S. 2, 5.)History: P.A. 82-449 broadened the exemption to include vans owned by certain ride-sharing organizations and dealers who lease vans to employers or ride-sharing organizations, effective July 1, 1982 and applicable to assessment year commencing October 1, 1982, and each assessment year thereafter.
CT Gen Stat § 12-81ee (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81ee - Terms of stipulated judgment not affected by property tax exemption for certain open space land.

 Nothing in subparagraph (A) of subdivision (7) of section 12-81 shall be construed to affect the terms of any stipulated judgment with regard to the imposition of property taxes.(P.A. 08-174, S. 9.)History: P.A. 08-174 effective June 13, 2008.
CT Gen Stat § 12-81ff (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81ff - Municipal option to abate property taxes on machinery used in connection with recycling.

 (a) For the purposes of this section:(1) “Municipality” has the same meaning as provided in section 12-129r.(2) “Recycling” has the same meaning as provided in section 22a-207.(b) Any municipality may, by ordinance adopted by its legislative body, provide an exemption from property tax for any machinery or equipment used in connection with recycling that is installed on or after October 1, 2013. Any such exemption shall apply only to: (1) The increased value of the commercial or industrial property that is attributable to such machinery or equipment, and (2) the first fifteen assessment years following installation of such machinery or equipment.(P.A. 13-285, S. 6.)History: P.A. 13-285 effective October 1, 2013, and applicable to assessment years commencing on or after that date.
CT Gen Stat § 12-81gg (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81gg - Municipal option to exempt horses and ponies from property taxation.

 Notwithstanding the provisions of subdivision (68) of section 12-81 and section 12-91, any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, exempt from property taxation horses or ponies of any value.(P.A. 14-33, S. 1.)History: P.A. 14-33 effective October 1, 2014, and applicable to assessment years commencing on or after that date.
CT Gen Stat § 12-81h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 203 - Property Tax Assessment|Section 12-81h - Municipal option to allow exemption applicable to assessed value of a motor vehicle specially equipped for disabled veteran eligible for exemption under section 12-81 related to disability.

 Any municipality, upon approval by its legislative body, may allow an exemption from property tax to be determined as a uniform percentage of the assessed value of any one motor vehicle owned by any veteran with a condition of disability enabling such veteran to qualify for the exemption from property tax currently allowed under subdivision (20) or subdivision (21) of section 12-81, provided such motor vehicle must be specially equipped for purposes of adapting its use to the disability of such veteran.(P.A. 85-432, S. 2, 3.)