reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-127 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-127 - Abatement or refund on proof of exempt status.

 Any person who has been unable to submit evidence of blindness as required by section 12-92 or of other claim for exemption as required by section 12-93 may, when he obtains such evidence satisfactory to the assessors, make application to the collector of taxes, within one year after he obtains such evidence, for abatement in case the tax has not been paid, or for refund in case the whole tax has been paid, of such part or the whole of such tax as represents the exemption. Such abatement or refund may be granted retroactively to include the assessment day next succeeding the date as of which such person was entitled to the exemption, but in no case shall any abatement or refund be made for a period greater than one year.(June, 1955, S. 1076d.)Veteran not entitled to refund by virtue of assumption of tax under provisions of Sec. 12-70. 135 C. 228.
CT Gen Stat § 12-127a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-127a - Abatement of taxes on structures of historical or architectural merit.

 (a) Any municipality may by ordinance provide for the abatement in whole or in part of real property taxes on structures of historical or architectural merit. Such municipality shall determine which structures within its locality shall be available for classification as historically or architecturally meritorious, or it may delegate such determination to local private preservation or architectural bodies.(b) Such tax abatement shall be available to the owners of real property which is so classified if it can be shown to the satisfaction of the municipality that the current level of taxation is a material factor which threatens the continued existence of the structure, necessitating either its demolition or remodeling in a manner which destroys the historical or architectural value. If, after taxes on such structure have been abated under the terms of this section, such structure is demolished or remodeled in a way which destroys its architectural or historical value, the then owner shall pay to the municipality an amount equal to the total amount of taxes which had been abated under the provisions of this section.(1969, P.A. 711, S. 1–3; P.A. 84-256, S. 9, 17.)History: P.A. 84-256 deleted Subsec. (c) authorizing state reimbursement for tax abatements granted under this section.
CT Gen Stat § 12-128 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-128 - Refund of tax erroneously collected from veterans and relatives.

 The amount of any tax which has been collected erroneously from any person who has served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States, or from his relative, as specified in section 12-81, may be recovered from the municipality to which the same has been paid at any time within six years from the date of such payment upon presentation of a claim therefor to the collector of taxes. The collector shall examine such claim and, upon finding the claimant entitled thereto, shall certify to that effect to the selectmen of such town or other proper official of such municipality. Upon receipt of such certification, the selectmen or other proper official shall draw an order upon the treasurer in favor of such claimant for the amount, without interest, to which such claimant is entitled. Any payment for which no timely application is made or granted under this section shall be the property of the municipality.(1949 Rev., S. 1811; 1951, S. 1077d; P.A. 75-110, S. 1; P.A. 13-276, S. 9.)History: P.A. 75-110 allowed recovery of erroneously collected tax within six, rather than three, years; P.A. 13-276 added provision re payment for which no timely application is made or granted under section to be property of municipality.
CT Gen Stat § 12-129a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129a - Moratorium on tax payment for persons over sixty-five.

 Section 12-129a is repealed.(February, 1965, P.A. 386, S. 3; 1967, P.A. 755, S. 5.)
CT Gen Stat § 12-129g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129g - Appropriation.

 Obsolete.(1969, P.A. 814, S. 17.)
CT Gen Stat § 12-129o (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129o - Optional property tax relief by a municipality for certain elderly persons when special tax is levied.

 (a) Whenever a special tax is levied on real property by any municipality, other than a special tax levied under the provisions of section 7-382, such municipality may by vote of its legislative body provide that any resident of such municipality who is eligible on the assessment date of such special tax for tax relief under section 12-129b with respect to the general property tax to be levied on such real property in the same calendar year, shall be liable only for a prorated amount of such special tax based on the percentage which such resident's tax liability for said general tax in such municipality bears to the amount such tax liability would be if such resident were not eligible for tax relief under said section 12-129b, provided, if title to the real property is recorded in the name of such resident or his spouse making a claim and qualifying hereunder and any other person or persons, the claimant hereunder shall be liable to pay his fractional share of such special tax levy calculated in accordance with the provisions of this section, and such other person or persons shall pay his or their fractional share of the tax without regard to the provisions of this section. If, at the time the special tax is levied, the mill rate of the ensuing general tax has not been established and the tax levied, the special tax shall be levied in full and the proration herein provided for shall be calculated at the time such general tax is levied. Thereupon any such resident entitled to benefits in accordance with this section shall receive an abatement of the excess special tax levied if such tax has not been paid, or a refund of such excess if such tax has been paid.(b) Section 12-129d shall not be applicable with respect to tax relief provided by any municipality in accordance with the provisions of subsection (a) of this section.(P.A. 76-348, S. 1, 2; P.A. 99-89, S. 6, 10.)History: P.A. 99-89 amended Subsec. (b) by deleting reference to repealed Sec. 12-129i, effective June 3, 1999.
CT Gen Stat § 12-129p (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129p - Maximum benefits for homeowner receiving tax relief under section 12-129b.

 (a) Notwithstanding the provisions of sections 12-129b to 12-129d, inclusive, if the amount of tax benefit calculated in accordance with said sections and provided thereunder for any homeowner qualified for the program of tax relief under said sections is equivalent to two thousand dollars or more in the assessment year commencing October 1, 1985, such benefit shall not, in any subsequent assessment year exceed the amount of such benefit to which such homeowner was entitled for said assessment year commencing October 1, 1985, and additionally, if the amount of such tax benefit for any homeowner so qualified is less than two thousand dollars in the assessment year commencing October 1, 1985, the amount of such homeowner's benefit shall not, in any subsequent assessment year, exceed two thousand dollars.(b) In any municipality which, as of July 6, 1987, has deferred any part of the amount of increased assessed value of real property pursuant to subsection (e) of section 12-62a of the general statutes, revision of 1958, revised to 2005, the maximum benefit to which any homeowner shall be entitled pursuant to subsection (a) of this section shall be the amount to which such homeowner is entitled pursuant to sections 12-129b to 12-129d, inclusive, in the first assessment year in which no deferral of assessed value occurs, and no maximum benefit shall be imposed in any year prior to such first assessment year in which no deferral occurs.(P.A. 85-612, S. 2, 6; P.A. 87-586, S. 9, 12; P.A. 99-89, S. 7, 10; P.A. 06-148, S. 9.)History: P.A. 85-612 effective July 12, 1985, and applicable in any municipality to the assessment year commencing October 1, 1985, and thereafter; P.A. 87-586 increased the maximum tax benefit allowable under the program in Sec. 12-129b so that any homeowner whose tax relief benefit in the assessment year commencing October 1, 1985, was equivalent to $2,000 or more would not in any subsequent year be entitled to any more in benefit and any homeowner whose benefit in said assessment year was less than $2,000 would not in any subsequent year be entitled to any more than $2,000, and added Subsec. (b) providing that the maximum provisions in Subsec. (a) would not be applicable in a municipality in which increased assessed values from revaluation are being added through a phase-in program under Sec. 12-62a and the maximum benefit would be the amount to which any homeowner is entitled in the first year in which there is no deferral of assessment increase, effective July 6, 1987, and applicable to the assessment year commencing October 1, 1986, and each assessment year thereafter; P.A. 99-89 made technical changes, effective June 3, 1999; P.A. 06-148 amended Subsec. (b) by adding “of the general statutes, revision of 1958, revised to 2005” after “subsection (e) of section 12-62a”, effective June 6, 2006.
CT Gen Stat § 12-129q (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129q - Grants to property owners in special services districts.

 (a) In each tax year any municipality may, by vote of its legislative body, provide a grant to residential property owners in special service districts who are not delinquent in payment of taxes due on such property.(b) As used in this section, “residential property” means a single parcel of property used for residential purposes and includes a single-family residence and a multiple-dwelling structure containing not more than three units, used by occupants as a place of permanent residence where one of the occupants is the owner.(P.A. 00-229, S. 5, 7.)History: P.A. 00-229 effective June 1, 2000, and applicable to assessment years commencing on and after October 1, 1998.
CT Gen Stat § 12-129r (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129r - Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality.

 (a) As used in this section:(1) “Municipality” means any city, town, borough, district or association with municipal powers; and(2) “Open space land” means any area of land, including forest land, the preservation or restriction of the use of which would (A) maintain and enhance the conservation of natural or scenic resources, (B) protect natural streams or water supply, (C) promote conservation of soils, wetlands, beaches or tidal marshes, (D) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open spaces, (E) preserve historic sites, or (F) promote orderly urban or suburban development.(b) Any municipality may, by ordinance adopted by its legislative body, establish a program under which property taxes may be abated in exchange for the transfer to the municipality of development rights, conservation easements, rights-of-way or any combination thereof, to open space land. Such ordinance shall include, but not be limited to, provisions for requirements for application for the abatement, which shall include a certified appraisal of the property proposed for abatement both with and without development rights.(c) The abatement may not exceed the market value of the open space land, may be transferable to any other taxable property in the municipality owned by the applicant and may exist for a period of time to be determined by the legislative body of the municipality.(P.A. 06-128, S. 1.)History: P.A. 06-128 effective October 1, 2006, and applicable to assessment years commencing on or after that date.
CT Gen Stat § 12-129s (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129s - Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.

 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, provide a property tax exemption with respect to motor vehicles that are exempt from sales and use taxes under subdivision (110) or (115) of section 12-412.(P.A. 07-242, S. 19.)History: P.A. 07-242 effective January 1, 2008.
CT Gen Stat § 12-129t (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-129t - Municipal option to abate taxes on visitable housing.

 As used in this section, “visitable housing” means one-to-four family residential construction that includes three basic architectural features to allow persons with disabilities to easily visit: (1) Interior doorways that provide a minimum thirty-two inch wide unobstructed opening, (2) an accessible means of egress to a home, as defined in Appendix A to 28 CFR Part 36, and (3) a full or half bathroom on the first floor that is compliant with the provisions of the Americans with Disabilities Act of 1990, as amended, 42 USC 12101. Any municipality may, by ordinance adopted by its legislative body, provide property tax abatements to developers of visitable housing.(P.A. 10-56, S. 3.)History: P.A. 10-56 effective October 1, 2010, and applicable to assessment years commencing on or after that date.
CT Gen Stat § 12-131 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-131 - Special forms for assessment lists, abstract books and rate bills.

 The term “rate maker” means the person or board authorized to prepare rate bills for any municipality. The board of assessors of any municipality, upon written request by its property tax collector, may prepare tentative forms of individual assessment lists and of abstract books separating personal property from real estate and, in such case, shall prepare tentative rules and regulations for the use of such forms in such municipality. Such tentative forms, rules and regulations shall be submitted to the Secretary of the Office of Policy and Management. If he approves, they shall be used as of the assessment date next succeeding such approval. The rate maker in each such municipality shall prepare tentative forms of rate bills to correspond to such separation on the individual assessment lists and abstract book and shall submit such tentative forms of rate bills to said secretary. If said secretary approves, such forms of rate bills shall be used in such municipality. Said secretary may, at any time, rescind his approval of any form, rule or regulation provided for by this section. In such event, if it is necessary, the rate maker shall prepare a new form, rule or regulation and submit the same to said secretary. Each municipality for which a special form of individual assessment list or of abstract book or both have been approved in accordance with the provisions of this section shall be exempt from the provisions of section 12-27 relating to such forms.(1949 Rev., S. 1814; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47.)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.
CT Gen Stat § 12-132 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-132 - Form and tax warrant.

 Warrants for the collection of taxes may be in the following form:To A.B., collector of taxes of the (here insert the name of community laying the tax), in the county of ...., greeting: By authority of the state of Connecticut, you are hereby commanded forthwith to collect of each person named in the annexed list his proportion of the same, as therein stated, being a tax laid by (name of community), on the .... day of ...., A.D. 20... And you are to pay the amount of said tax, less abatements, and less taxes the lien for which has been continued by certificate to the treasurer of said (name of the community), on or before the .... day of ...., A.D. 20... And if any person fails to pay his proportion of said tax, upon demand, you are to levy upon his goods and chattels, and dispose of the same as the law directs; and after satisfying said tax and the lawful charges, return the surplus, if any, to him; and if such goods and chattels do not come to your knowledge, you are to levy upon his real estate, and sell enough thereof to pay his tax and the costs of levy, and give to the purchaser a deed thereof.Dated at .... this .... day of ...., A.D. 20...A.B.,Judge of the Superior Courtor Justice of the peace.(1949 Rev., S. 1815; 1961, P.A. 517, S. 11; 1963, P.A. 471, S. 2; 1971, P.A. 11, S. 1; P.A. 74-183, S. 191, 291; P.A. 76-436, S. 167, 681; P.A. 13-276, S. 12.)History: 1961 act provided that a judge of the circuit court rather than a justice of the peace shall sign the warrant; 1963 act revested authority in justices of the peace; 1971 act deleted provision allowing imprisonment of tax offender; P.A. 74-183 substituted court of common pleas for circuit court; P.A. 76-436 substituted superior court for court of common pleas, effective July 1, 1978; (Revisor's note: In 2001 the references in this section to the date “19..” were changed editorially by the Revisors to “20..” to reflect the new millennium); P.A. 13-276 made a technical change.The form given need not be strictly pursued. 50 C. 81. Is in the nature of a final execution. 103 C. 260. Cited. 106 C. 230.
CT Gen Stat § 12-133 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-133 - Taxes of subdivisions of towns.

 School district, fire district and highway taxes or taxes of any other subdivision of any town shall be laid either on the assessment list of the town last before completed or on the assessment list next thereafter to be completed, provided, if the list next thereafter to be completed is used, such taxes shall not become due and payable until such list has been completed. Each such tax shall be payable within one year after it has been laid.(1949 Rev., S. 1816.)Tax laid in 1850 on assessment list of 1849 held valid. 21 C. 65. Cited. 122 C. 402.
CT Gen Stat § 12-134 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-134 - Tax account and receipt to bear same number.

 Each assessor or rate maker shall assign a number to each tax account, and the collector shall issue a tax receipt containing the same number for such account.(1949 Rev., S. 1817; P.A. 13-276, S. 13.)History: P.A. 13-276 changed “town clerk” to “assessor”.See Sec. 12-150 re penalty for violation of provisions of this section.
CT Gen Stat § 12-136 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-136 - Bonds of tax collectors. Appointment of new collector.

 The collector of taxes of each town, city or borough shall, before the commitment to him of any warrant for the collection of taxes, give a bond, to run for the term of his office, for the faithful discharge of his duties in such sum as is fixed by the selectmen of each town not consolidated with a city or borough, the mayor and aldermen of each city or the warden and burgesses of each borough. Each other collector of taxes shall, before the commitment to him of any warrant for the collection of taxes, give to the municipal district of which he is such collector a bond, with surety, to the acceptance of the committee or other authority signing the rate bill, to run for the term of his office, for the faithful discharge of his duties. The bond of each town tax collector shall be procured from a surety company of good standing approved by the selectmen, and the premium on such bond shall be paid by the town treasurer upon order of the selectmen. If any collector refuses to receive the rate bill or give the bond required by law or to collect and pay the tax within the time limited and delivers up his rate bill, the selectmen or committee of the community may depute some person to collect the sums due on such rate bill, who shall give bond as prescribed in this section.(1949 Rev., S. 1819; 1957, P.A. 304; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 93-434, S. 10, 20.)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. 93-434 deleted requirement that the bond be in a form approved by the secretary of the office of policy and management, effective June 30, 1993.Sureties liable for money received by the collector though there were no legal assessments or tax warrants. 47 C. 77. Collector cannot, on suit for money collected, set off claim for salary for other years. 51 C. 171.Where newly-elected tax collector was unable to furnish bond and resigned, selectmen could deputize collector under section as the bond of the previous holder of office of tax collector had expired. 22 CS 129.
CT Gen Stat § 12-137 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-137 - Appointment of acting tax collectors.

 When the tax collector of any town, city, borough, fire district or other municipality, by reason of illness or disability, becomes unable to discharge the duties of his office, the selectmen of the town, or a majority of them, or the governing body of any such municipality, may, by a writing signed by them or by the authorized officer of the governing body, as the case may be, appoint some suitable person as acting tax collector, who, upon being sworn and giving a bond satisfactory to the selectmen or such governing body, may thereupon exercise all the duties and perform all the functions of such tax collector until such time as such tax collector is found by such selectmen or such governing body to have become able to discharge the duties of his office or until his successor is elected or appointed and has qualified.(1949 Rev., S. 1820; P.A. 13-276, S. 15.)History: P.A. 13-276 added “or appointed” re successor.Cited. 22 CS 127; 41 CS 267.
CT Gen Stat § 12-138 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-138 - Collector to report to town clerk and assessor mistakes in assessments.

 The collector of town taxes in each town shall report to the town clerk and assessor all property liable to assessment therein which is not assessed, or is assessed to wrong parties, as soon as such fact comes to his knowledge, and the town clerk shall make a proper memorandum thereof, to be kept in his office for the use of the board of assessors of such town.(1949 Rev., S. 1821; P.A. 13-276, S. 16.)History: P.A. 13-276 required collector to report to both town clerk and assessor.