Sec. 12-81. Exemptions.
Sec. 12-81. Exemptions. The following-described property shall be exempt from
taxation:
(1) Property of the United States. Property belonging to, or held in trust for, the
United States, the taxation of which has not been authorized by Congress;
(2) State property and reservation land. Property belonging to, or held in trust
for, this state and reservation land held in trust by the state for an Indian tribe;
(3) County property. Repealed;
(4) Municipal property. Except as otherwise provided by law, property belonging
to, or held in trust for, a municipal corporation of this state and used for a public purpose,
including real and personal property used for cemetery purposes;
(5) Property held by trustees for public purposes. As long as used by the public
for public purposes, property held by trustees named in a will or deed of trust and their
successors for this state or its people, one of its counties or its people or one of its
municipal corporations or its people;
(6) Property of volunteer fire companies and property devoted to public use.
The property of any volunteer fire company used for fire protection or for other public
purposes, if such company receives any annual appropriation from the town; and, as
long as the owner thereof makes only a nominal charge not in excess of twenty-five
dollars annually for its use, property not owned by a Connecticut municipality wherein
the same is situated, provided such property is exclusively used by the public in lieu of
public property which would otherwise be required, as authorized by any general statute
or special act;
(7) Property used for scientific, educational, literary, historical, charitable or
open space land preservation purposes. Exception. (A) Subject to the provisions of
sections 12-87 and 12-88, the real property of, or held in trust for, a corporation organized
exclusively for scientific, educational, literary, historical or charitable purposes or for
two or more such purposes and used exclusively for carrying out one or more of such
purposes or for the purpose of preserving open space land, as defined in section 12-107b, for any of the uses specified in said section, that is owned by any such corporation,
and the personal property of, or held in trust for, any such corporation, provided (i) any
officer, member or employee thereof does not receive or at any future time shall not
receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes or as proper beneficiary of
its strictly charitable purposes, and (ii) in 1965, and quadrennially thereafter, a statement
shall be filed on or before the first day of November with the assessor or board of
assessors of any town, consolidated town and city or consolidated town and borough,
in which any of its property claimed to be exempt is situated. Such statement shall be
filed on a form provided by such assessor or board of assessors. The real property shall
be eligible for the exemption regardless of whether it is used by another corporation
organized exclusively for scientific, educational, literary, historical or charitable purposes or for two or more such purposes.
(B) On and after July 1, 1967, housing subsidized, in whole or in part, by federal,
state or local government and housing for persons or families of low and moderate
income shall not constitute a charitable purpose under this section. As used in this subdivision, "housing" shall not include real property used for temporary housing belonging
to, or held in trust for, any corporation organized exclusively for charitable purposes
and exempt from taxation for federal income tax purposes, the primary use of which
property is one or more of the following: (i) An orphanage; (ii) a drug or alcohol treatment
or rehabilitation facility; (iii) housing for homeless, retarded or mentally or physically
handicapped individuals, or for battered or abused women and children; (iv) housing
for ex-offenders or for individuals participating in a program sponsored by the state
Department of Correction or Judicial Branch; and (v) short-term housing operated by
a charitable organization where the average length of stay is less than six months. The
operation of such housing, including the receipt of any rental payments, by such charitable organization shall be deemed to be an exclusively charitable purpose.
(8) College property. The funds and estate which have been or may be granted,
provided by the state, or given by any person or persons to the Trustees of the Berkeley
Divinity School, the board of trustees of Connecticut College for Women, the Hartford
Seminary Foundation, Sheffield Scientific School, Trinity College, Wesleyan University or The President and Fellows of Yale College in New Haven, and by them respectively invested and held for the use of such institutions, with the income thereof; provided
none of said corporations shall hold in this state real estate free from taxation affording
an annual income of more than six thousand dollars. Such exemption shall not apply to
any real estate which said Trustees of the Berkeley Divinity School own, control or hold
in trust, and which is situated in the city of Middletown. No other provision of this section
concerning exemption of property used for educational purposes shall be construed to
affect any provision of this subdivision;
(9) Personal property loaned to tax-exempt educational institutions. Personal
property while it is loaned without charge or leased at a nominal charge of one dollar
per year to any tax-exempt educational institution above secondary level and used exclusively by such institution for teaching, research or teaching demonstration purposes;
(10) Property belonging to agricultural or horticultural societies. Subject to the
provisions of sections 12-87 and 12-88, property belonging to, or held in trust for, an
agricultural or horticultural society incorporated by this state which is used in connection
with an annual agricultural fair held by a nonprofit incorporated agricultural society of
this state or any nonprofit incorporated society of this state carrying on or promoting
any branch of agriculture, provided (A) said society shall pay cash premiums at such
fair amounting to at least two hundred dollars, (B) said society shall file with the Commissioner of Agriculture on or before the thirtieth of December following said fair a
report in such detail as the commissioner may require giving the names of all exhibitors
and the amount of premiums, with the objects for which they have been paid, which
statement shall be sworn to by the president, secretary or treasurer of the society, (C)
any officer, member or employee thereof does not receive or at any future time shall
not receive any pecuniary profit from the operations thereof except reasonable compensation for services in the conduct of its affairs, and (D) in 1965, and quadrennially
thereafter, a statement shall be filed on or before the first day of November with the
assessor or board of assessors of any town, consolidated town and city or consolidated
town and borough in which any of its property claimed to be exempt is situated. Such
statement shall be filed on a form provided by such assessor or board of assessors. For
purposes of this subsection, "fair" means a bona fide agricultural exhibition designed,
arranged and operated to promote, encourage and improve agriculture by offering premiums and awards for the best exhibits of two or more by the following branches of agriculture: Crops, livestock, poultry, dairy products and homemaking;
(11) Property held for cemetery use. Subject to the provisions of section 12-88,
tangible property owned by, or held in trust for, a religious organization, provided such
tangible property is used exclusively for cemetery purposes; donations held in trust by
a municipality, an ecclesiastical society or a cemetery association, the income of which
is to be used for the care or improvement of its cemetery, or of one or more private
burial lots within such cemetery. Subject to the provisions of sections 12-87 and 12-88,
any other tangible property used for cemetery purposes shall not be exempt, unless (a)
such tangible property is exclusively so used, and (b) no officer, member or employee
of the organization owning such property receives or, at any future time, shall receive
any pecuniary profit from the cemetery operations thereof except reasonable compensation for services in the conduct of its cemetery affairs, and (c) in 1965, and quadrennially
thereafter, a statement on forms prepared by the assessor shall be filed on or before the
last day required by law for the filing of assessment returns with the local board of
assessors of any town, consolidated town and city or consolidated town and borough,
in which any of its property claimed to be exempt is situated;
(12) Personal property of religious organizations devoted to religious or charitable use. Personal property within the state owned by, or held in trust for, a Connecticut
religious organization, whether or not incorporated, if the principal or income is used
or appropriated for religious or charitable purposes or both;
(13) Houses of religious worship. Subject to the provisions of section 12-88,
houses of religious worship, the land on which they stand, their pews, furniture and
equipment owned by, or held in trust for the use of, any religious organization;
(14) Property of religious organizations used for certain purposes. Subject to
the provisions of section 12-88, real property and its equipment owned by, or held in
trust for, any religious organization and exclusively used as a school, a daycare facility,
a Connecticut nonprofit camp or recreational facility for religious purposes, a parish
house, an orphan asylum, a home for children, a thrift shop, the proceeds of which are
used for charitable purposes, a reformatory or an infirmary or for two or more of such
purposes;
(15) Houses used by officiating clergymen as dwellings. Subject to the provisions
of section 12-88, dwelling houses and the land on which they stand owned by, or held
in trust for, any religious organization and actually used by its officiating clergymen;
(16) Hospitals and sanatoriums. Subject to the provisions of section 12-88, all
property of, or held in trust for, any Connecticut hospital society or corporation or sanatorium, provided (A) no officer, member or employee thereof receives or, at any future
time, shall receive any pecuniary profit from the operations thereof, except reasonable
compensation for services in the conduct of its affairs, and (B) in 1967, and quadrennially
thereafter, a statement shall be filed by such hospital society, corporation or sanatorium
on or before the first day of November with the assessor or board of assessors of any
town, consolidated town and city or consolidated town and borough, in which any of
its property claimed to be exempt is situated. Such statement shall be filed on a form
provided by such assessor or board of assessors;
(17) Blind persons. Subject to the provisions of sections 12-89, 12-90 and 12-92,
property to the amount of three thousand dollars belonging to, or held in trust for, any
blind person, resident of this state; or, lacking said amount of property in his own name,
so much of the property belonging to, or held in trust for, his spouse, who is domiciled
with him, as is necessary to equal said amount;
(18) Property of veterans' organizations. (a) Property of bona fide war veterans' organization. Subject to the provisions of section 12-88, property owned by, or
held in trust for, any bona fide war veterans' organization or any of its local posts, which
organization shall be composed in whole or in major part of veterans of the military or
naval service or both of the United States in any war, except the Civil War; provided
such property shall be actually and exclusively used and occupied by such organization;
(b) Property of the Grand Army of the Republic. Property belonging to the Grand
Army of the Republic, or owned by, or held in trust for, any local post thereof, shall
continue to be exempt from taxation in accordance with the provisions of subdivision
(27);
(19) Veterans. Subject to the provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand dollars belonging to, or held in trust for, any resident
of this state who (a) is a veteran of the armed forces in service in time of war, (b) any
resident of this state who was a citizen of the United States at the time of his enlistment
and who was in the military or naval service of a government allied or associated with that
of the United States during the Second World War and received an honorable discharge
therefrom, (c) any resident of this state who served during the Second World War as a
member of any armed force of any government signatory to the United Nations Declaration of January 1, 1942, and participated in armed conflict with an enemy of the United
States and who has been a citizen of the United States for at least ten years and presents
satisfactory evidence of such service, (d) any resident of this state who served as a
member of the crew of a merchant vessel during the Second World War and is qualified
with respect to such service as a member of the group known as the "American Merchant
Marine in ocean-going service during the period of armed conflict, December 7, 1941,
to August 15, 1945", members of which are deemed to be eligible for certain veterans
benefits under a determination in the United States Department of Defense, as recorded
in the Federal Register of February 1, 1988, provided such resident has received an
armed forces discharge certificate from the Department of Defense on the basis of such
service, (e) any member of the armed forces who was in service in time of war and is
still in the service and by reason of continuous service has not as yet received a discharge,
(f) any person who is retired from the armed forces after thirty years of service because
he has reached the age limit prescribed by law or because he suffers from mental or
physical disability, or (g) any person who is serving in the armed services in time of
war; or lacking said amount of property in his own name, so much of the property
belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary
to equal said amount. For the purposes of this subdivision, "veteran", "armed forces"
and "service in time of war" have the same meaning as in section 27-103;
(20) Servicemen and veterans having disability ratings. Subject to the provisions
hereinafter stated, property not exceeding three thousand dollars in amount shall be
exempt from taxation, which property belongs to, or is held in trust for, any resident of
this state who has served, or is serving, in the Army, Navy, Marine Corps, Coast Guard
or Air Force of the United States and (1) has a disability rating by the Veterans' Administration of the United States amounting to ten per cent or more of total disability, provided
such exemption shall be fifteen hundred dollars in any case in which such rating is
between ten per cent and twenty-five per cent; two thousand dollars in any case in which
such rating is more than twenty-five per cent but not more than fifty per cent; twenty-five hundred dollars in any case in which such rating is more than fifty per cent but not
more than seventy-five per cent; and three thousand dollars in any case in which such
person has attained sixty-five years of age or such rating is more than seventy-five per
cent; or (2) is receiving a pension, annuity or compensation from the United States
because of the loss in service of a leg or arm or that which is considered by the rules of
the United States Pension Office or the Bureau of War Risk Insurance the equivalent
of such loss. If such veteran lacks such amount of property in his or her name, so much
of the property belonging to, or held in trust for, his or her spouse, who is domiciled
with him or her, as is necessary to equal such amount shall also be so exempt. When any
veteran entitled to an exemption under the provisions of this section has died, property
belonging to, or held in trust for, his or her surviving spouse, while such spouse remains
a widow or widower, or belonging to or held in trust for his or her minor children during
their minority, or both, while they are residents of this state, shall be exempt in the same
aggregate amount as that to which the disabled veteran was or would have been entitled
at the time of his or her death. No individual entitled to exemption under this subdivision
and under one or more of subdivisions (19), (22), (23), (25) and (26) of this section shall
receive more than one exemption. No individual shall receive any exemption to which
he or she is entitled under this subdivision until he or she has complied with section 12-95
and until he or she has, in each year in which such exemption is being sought, submitted
evidence satisfactory to the assessors as to his or her actual disability rating on the
assessment day as of which such exemption is being sought, except that proof of disability of persons who have attained the age of sixty-five years or who have presented
Veterans' Administration certificates showing permanent total disability need be filed
but once. Any person who has been unable to submit evidence of disability rating in
the manner required by this subdivision, or who has failed to submit such evidence as
provided in section 12-95, may, when he or she obtains such evidence satisfactory to
the assessors, make application to the collector of taxes within one year after he or she
obtains such proof or within one year after the expiration of the time limited in section
12-95, as the case may be, 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 service 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
such disability rating as determined by the Veterans' Administration of the United States,
but in no case shall any abatement or refund be made for a period greater than three
years. The collector shall, after examination of such application, refer the same, with
his recommendations thereon, to the board of selectmen of a town or to the corresponding
authority of any other municipality, and shall certify to the amount of abatement or
refund to which the applicant is entitled. Upon receipt of such application and certification, the selectmen or other duly constituted authority shall, in case the tax has not been
paid, issue a certificate of abatement or, in case the whole tax has been paid, draw an
order upon the treasurer in favor of such applicant for the amount without interest which
represents the service exemption. Any action so taken by such selectmen or other authority shall be a matter of record and the tax collector shall be notified in writing of such
action;
(21) Disabled veteran with severe disability. (A) Disabilities. The dwelling
house, and the lot whereupon the same is erected, belonging to or held in trust for any
person who is a citizen and resident of this state, occupied as such person's domicile,
shall be exempt from local property taxation to the extent of ten thousand dollars of its
assessed valuation or, lacking said amount in property in such person's own name, so
much of the property belonging to, or held in trust for, such person's spouse, who is
domiciled with such person, as is necessary to equal said amount, if such person is a
veteran who served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the
United States and has been declared by the United States Veterans' Administration or
its successors to have a service-connected disability from paraplegia or osteochondritis
resulting in permanent loss of the use of both legs or permanent paralysis of both legs
and lower parts of the body; or from hemiplegia and has permanent paralysis of one leg
and one arm or either side of the body resulting from injury to the spinal cord, skeletal
structure or brain or from disease of the spinal cord not resulting from any form of
syphilis; or from total blindness as defined in section 12-92; or from the amputation of
both arms, both legs, both hands or both feet, or the combination of a hand and a foot;
sustained through enemy action, or resulting from accident occurring or disease contracted in such active service. Nothing in this subdivision shall be construed to include
paraplegia or hemiplegia resulting from locomotor ataxia or other forms of syphilis of
the central nervous system, or from chronic alcoholism, or to include other forms of
disease resulting from the veteran's own misconduct which may produce signs and
symptoms similar to those resulting from paraplegia, osteochondritis or hemiplegia.
The loss of the use of one arm or one leg because of service related injuries specified
in this subdivision shall qualify a veteran for a property tax exemption in the same
manner as hereinabove, provided such exemption shall be for five thousand dollars;
(B) Exemptions hereunder additional to others. Surviving spouse's rights. The
exemption provided for in this subdivision shall be in addition to any other exemption
of such person's real and personal property allowed by law, but no taxpayer shall be
allowed more than one exemption under this subdivision. No person shall be entitled
to receive any exemption under this subdivision until such person has satisfied the requirements of subdivision (20) of this section. The surviving spouse of any such person
who at the time of such person's death was entitled to and had the exemption provided
under this subdivision shall be entitled to the same exemption, (i) while such spouse
remains a widow or widower, or (ii) upon the termination of any subsequent marriage
of such spouse by dissolution, annulment or death and while a resident of this state, for
the time that such person is the legal owner of and actually occupies a dwelling house
and premises intended to be exempted hereunder. When the property which is the subject
of the claim for exemption provided for in this subdivision is greater than a single family
house, the assessor shall aggregate the assessment on the lot and building and allow an
exemption of that percentage of the aggregate assessment which the value of the portion
of the building occupied by the claimant bears to the value of the entire building;
(C) Municipal option to allow total exemption for residence with respect to
which veteran has received assistance for special housing under Title 38 of United
States Code. Subject to the approval of the legislative body of the municipality, the
dwelling house and the lot whereupon the same is erected, belonging to or held in trust
for any citizen and resident of this state, occupied as such person's domicile shall be
fully exempt from local property taxation, if such person is a veteran who served in the
Army, Navy, Marine Corps, Coast Guard or Air Force of the United States and has
received financial assistance for specially adapted housing under the provisions of Section 801 of Title 38 of the United States Code and has applied such assistance toward
the acquisition or modification of such dwelling house. The same exemption may also
be allowed on such housing units owned by the surviving spouse of such veteran (i)
while such spouse remains a widow or widower, or (ii) upon the termination of any
subsequent marriage of such spouse by dissolution, annulment or death, or by such
veteran and spouse while occupying such premises as a residence;
(22) Surviving spouse or minor child of serviceman or veteran. Subject to the
provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand
dollars belonging to, or held in trust for, any surviving spouse while such person remains
a widow or widower, or a minor child or both, residing in this state, of one who has
served in the Army, Navy, Marine Corps, Coast Guard or Air Force of the United States
or of any citizen of the United States who served in the military or naval service of a
government allied or associated with the United States, as provided by subdivision (19)
of this section, and has died either during his or her term of service or after receiving
an honorable discharge therefrom, provided such amount shall be three thousand dollars
if death was due to service and occurred while on active duty;
(23) Serviceman's surviving spouse receiving federal benefits. Subject to the
provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand
dollars belonging to, or held in trust for, any surviving spouse, while such spouse remains
a widow or widower, resident of this state, of one who has served in the Army, Navy,
Marine Corps, Coast Guard or Air Force of the United States, which surviving spouse
is receiving or has received a pension, annuity or compensation from the United States;
(24) Surviving spouse and minor child of veteran receiving compensation from
Veterans' Administration. The exemption from taxation granted by subdivision (22)
of this section, to the amount of three thousand dollars allowable to the widow or widower or minor child or both of a veteran whose death was due to service and occurred
on active duty shall be granted to any widow or widower drawing compensation from
the Veterans' Administration, upon verification of such fact by letter from the Veterans'
Administration;
(25) Surviving parent of deceased serviceman or veteran. Subject to the provisions of sections 12-89, 12-90 and 12-95, property to the amount of one thousand dollars
belonging to, or held in trust for, a sole surviving parent, while such parent remains a
widow or widower, resident of this state, of one who has left no widow or widower, or
whose widow or widower has remarried or died, and who has served in the Army, Navy,
Marine Corps, Coast Guard or Air Force of the United States as provided by subdivision
(19) of this section and has died during his or her term of service or after receiving an
honorable discharge therefrom, provided, property belonging to, or held in trust for,
such parent of more than one serviceman or servicewoman who has left no widow or
widower, or whose widow or widower has remarried or died, and who has served in the
Army, Navy, Marine Corps, Coast Guard or Air Force of the United States as provided
in subdivision (19) of this section and has died during his or her term of service shall
be subject to an exemption of one thousand dollars for each such serviceman or servicewoman;
(26) Parents of veterans. Subject to the provisions of sections 12-89, 12-90 and
12-95, property to the amount of one thousand dollars belonging to, or held in trust for,
any father or mother, resident of this state, of one who served in the Army, Navy, Marine
Corps, Coast Guard or Air Force of the United States as long as such father or mother
receives, or has received, a pension, annuity or compensation from the United States;
or if such parent lacks said amount of property in his own name, so much of the property
belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary
to equal said amount;
(27) Property of Grand Army posts. Property owned by, or held in trust for, a
Connecticut Grand Army post, provided the major use of such property shall be as a
meeting place for its members or for the members of the Woman's Relief Corps or both,
or provided the income from such property is being entirely devoted to its upkeep and
improvement and to the relief of such soldiers of the Civil War or their dependents or
both as are receiving or are entitled to receive benefits or pensions from the federal or
state government or both;
(28) Property of United States Army instructors. Subject to the provisions of
sections 12-89, 12-90 and 12-95, property to the amount of one thousand dollars, which
property belongs to, or is held in trust for, any resident or nonresident of this state who
was in the regular Army of the United States on the assessment day and who has been
detailed by the Secretary of the Army for duty in this state for the instruction of the
Connecticut National Guard. Any person receiving the foregoing exemption shall be
entitled to an additional exemption of two thousand dollars on tangible personal property
belonging to, or held in trust for, him, which property is necessary or convenient for the
use of such person in the performance of his official duties and which property shall
consist of military equipment, horses, vehicles and furniture;
(29) Property of American National Red Cross. Subject to the provisions of section 12-88, all real estate and tangible property owned by or held in trust for the American
National Red Cross;
(30) Fuel and provisions. Fuel and provisions for the use of any family;
(31) Household furniture. Household furniture, used by or held in storage for and
belonging to any family;
(32) Private libraries. Private libraries and books;
(33) Musical instruments. Musical instruments, inclusive of radios and television
sets, used by and belonging to any family;
(34) Watches and jewelry. Watches and jewelry used by any individual;
(35) Wearing apparel. All other wearing apparel of every person and family;
(36) Commercial fishing apparatus. Fishing apparatus belonging to any person
or company to the value of five hundred dollars, providing such apparatus was purchased
for use in the main business of such person or company at the time of purchase;
(37) Mechanic's tools. Tools of a mechanic, actually used by him in his trade, to
the value of five hundred dollars;
(38) Farming tools. Farming tools actually and exclusively used in the business of
farming on any farm to the value of five hundred dollars;
(39) Farm produce. Produce of a farm, actually grown, growing or produced, including colts, calves and lambs, while owned and held by the producer or by a cooperative marketing corporation organized under the provisions of chapter 596, when delivered to it by such producer;
(40) Sheep, goats and swine. Sheep, goats and swine owned and kept in this state;
(41) Dairy and beef cattle, oxen, asses and mules. Dairy and beef cattle, oxen,
asses and mules, owned and kept in this state;
(42) Poultry. Poultry owned and kept in this state;
(43) Cash. Cash on hand or on deposit;
(44) Nursery products. Produce or products growing in any nursery, and any shrub
and any forest, ornamental or fruit trees while growing in a nursery;
(45) Property of units of Connecticut National Guard. The property of any unit
of the Connecticut National Guard, while being used for military purposes, or for other
public purposes;
(46) Watercraft owned by nonresident. Repealed;
(47) Carriages, wagons and bicycles. Carriages, wagons and bicycles, owned and
used by any person but not held for sale or rent in the regular course of business;
(48) Airport improvements. Improvements on or to the landing area of a privately-owned airport, provided the owner shall grant free use of such landing area to the general
public for the landing, taking off and taxiing of aircraft and such airport shall have been
approved and licensed for use by the Commissioner of Transportation, if a majority of
those qualified to vote as provided by section 7-6 in the town wherein such airport is
located, voting at a town meeting or general or special election warned for the purpose,
so determine. The question of granting such exemption shall be submitted to the voters
if a petition containing the names of at least ten per cent of such voters has been presented
to the town clerk, who shall determine the sufficiency of such petition;
(49) Nonprofit camps or recreational facilities for charitable purposes. Subject
to the provisions of subdivision (7) of this section and section 12-88, real property and
its equipment owned by or held in trust for any charitable corporation exclusively used
as a nonprofit camp or recreational facility for charitable purposes; provided at least
seventy-five per cent of the beneficiaries of its strictly charitable purposes using such
property and equipment in each taxable year were bona fide residents of the state at the
time of such use. During the month preceding the assessment date of the town or towns
where such camp or facilities are located, such charitable corporation shall submit to
the assessors of such town or towns a statement under oath in respect to such residence
of such beneficiaries using such facilities during the taxable year ending with the month
in which such statement is rendered, and, if the number of such beneficiaries so resident
in Connecticut did not equal or exceed such seventy-five per cent, such real property
and equipment shall not be exempt during the next ensuing taxable year. This subdivision
shall not affect the exemption of any such real property or equipment of any such charitable corporation incorporated under the laws of this state granted prior to May 26, 1961,
where such property and equipment was actually in use for such recreational purposes
prior to said date;
(50) Manufacturers' inventories. The monthly average quantity of goods of any
manufacturing business, comprising raw materials, purchased parts and supplies acquired for consumption during the manufacture of or for incorporation in goods to be
manufactured for sale in such business, goods in process of manufacture, and finished
goods manufactured in and held for sale in such business, to the extent of forty per cent
of their valuation for purposes of assessment in the year 1970, fifty per cent in the year
1971, sixty per cent in the year 1972, seventy per cent in the year 1973, eighty per cent
in the year 1974, ninety per cent in the year 1975, and one hundred per cent in the year
1976 and each year thereafter. As used herein the term "manufacturing business" means
a business the principal activity of which is the mechanical or chemical transformation
of inorganic or organic substances into new products or the assembling of component
parts of manufactured products;
(51) Water pollution control structures and equipment. (a) Structures and
equipment acquired by purchase or lease after July 1, 1965, for the treatment of industrial
waste before the discharge thereof into any waters of the state or into any sewerage
system emptying into such waters, the primary purpose of which is the reduction, control
or elimination of pollution of such waters, certified as approved for such purpose by
the Commissioner of Environmental Protection. For the purpose of this subdivision
"industrial waste" means any harmful thermal effect or any liquid, gaseous or solid
substance or combination thereof resulting from any process of industry, manufacture,
trade or business, or from the development or recovery of any natural resource;
(b) Any owner or lessee of such structures or equipment who wishes to claim the
exemption provided under this subdivision for any assessment year shall, on or before
the first day of November in such assessment year, file an application for such exemption
with the assessor or board of assessors in the town in which such structures or equipment
are located, in the form and manner said assessor or assessors shall prescribe, together
with such certification by the Commissioner of Environmental Protection, as required
under subparagraph (a) of this subdivision. Failure to file such certification within the
time limitation prescribed herein shall constitute a waiver of the right to such exemption
for such assessment year. Such certification shall not be required for any assessment
year following that for which initial certification is filed, provided if such structures and
equipment are altered in any manner, such alteration shall be deemed a waiver of the
right to such exemption until such certification, applicable with respect to the altered
structures and equipment, is filed and the right to such exemption is established as
required initially;
(c) In the event there is a change in the name of the owner or lessee of any structure
or equipment for which an exemption is granted pursuant to this subdivision, the new
owner or lessee of such structure or equipment shall be required to file a revised application with the assessor or board of assessors on or before the first day of November
immediately following the end of the assessment year during which such change occurs,
except that for the assessment year commencing October 1, 2005, a revised application
may be filed when there has been a change in the name of the owner or lessee of such
structure or equipment during any assessment year and the exemption under this subdivision continued to be granted for each assessment year following such change. If such
structures or equipment have not been altered in any manner, such new owner or lessee
shall be entitled to a continuation of the exemption under this subdivision and shall not
be required to obtain or provide a certification of approval from the Commissioner of
Environmental Protection;
(52) Structures and equipment for air pollution control. (a) Structures and
equipment acquired by purchase or lease after July 1, 1967, for the primary purpose of
reducing, controlling or eliminating air pollution, certified as approved for such purpose
by the Commissioner of Environmental Protection. Said commissioner may certify to
a portion of structures and equipment so acquired to the extent that such portion shall
have as its primary purpose the reduction, control or elimination of air pollution;
(b) Any owner or lessee of such structures or equipment who wishes to claim the
exemption provided under this subdivision for any assessment year shall, on or before
the first day of November in such assessment year, file an application for such exemption
with the assessor or board of assessors in the town in which such structures and equipment are located, in the form and manner said assessor or assessors shall prescribe
together with such certification by the Commissioner of Environmental Protection, as
required under subparagraph (a) of this subdivision. Failure to file such certification
within the time limitation prescribed herein shall constitute a waiver of the right to such
exemption for such assessment year. Such certification shall not be required for any
assessment year following that for which initial certification is filed, provided if such
structures and equipment are altered in any manner, such alteration shall be deemed a
waiver of the right to such exemption until such certification, applicable with respect
to the altered structures and equipment, is filed and the right to such exemption is established as required initially;
(c) In the event there is a change in the name of the owner or lessee of any structure
or equipment for which an exemption is granted pursuant to this subdivision, the new
owner or lessee of such structure or equipment shall be required to file a revised application with the assessor or board of assessors on or before the first day of November
immediately following the end of the assessment year during which such change occurs,
except that for the assessment year commencing October 1, 2005, a revised application
may be filed when there has been a change in the name of the owner or lessee of such
structure or equipment during any assessment year and the exemption under this subdivision continued to be granted for each assessment year following such change. If such
structures or equipment have not been altered in any manner, such new owner or lessee
shall be entitled to a continuation of the exemption under this subdivision and shall not
be required to obtain or provide a certification of approval from the Commissioner of
Environmental Protection;
(53) Motor vehicle of member of armed forces. (a) One motor vehicle belonging
to, leased to or held in trust for, any member of the United States armed forces, if such
motor vehicle is garaged inside or outside the state;
(b) Any person claiming the exemption provided under this subdivision for any
assessment year shall, not later than the thirty-first day of December next following the
date on which property tax is due in such assessment year, file with the assessor or board
of assessors, in the town in which such motor vehicle is registered, written application
claiming such exemption on a form approved for such purpose by such assessor or board.
Notwithstanding the provisions of this chapter, any person claiming the exemption under
this subdivision for a leased motor vehicle shall be entitled to a refund of the tax paid
with respect to such vehicle, whether such tax was paid by the lessee or by the lessor
pursuant to the terms of the lease. Upon approving such person's exemption claim, the
assessor shall certify the amount of refund to which the applicant is entitled and shall
notify the tax collector of such amount. The tax collector shall refer such certification
to the board of selectmen in a town or to the corresponding authority in any other municipality. Upon receipt of such certification, the selectmen or such other authority shall
draw an order on the Treasurer in favor of such person for the amount of refund so
certified. Failure to file such application as prescribed herein with respect to any assessment year shall constitute a waiver of the right to such exemption for such assessment year.
(54) Wholesale and retail business inventory. The monthly average quantity of
goods of any wholesale and retail business to the extent of one-twelfth of their valuation
for purposes of assessment in the year 1971, two-twelfths in the year 1972, three-twelfths
in the year 1973, four-twelfths in the year 1974, five-twelfths in the year 1975, six-twelfths in the year 1976, seven-twelfths in the year 1977, eight-twelfths in the year
1978, nine-twelfths in the year 1979, ten-twelfths in the year 1980, eleven-twelfths in
the year 1981 and one hundred per cent in the year 1982 and each year thereafter. As
used in this subdivision, "wholesale and retail business" means a business the principal
activity of which is making sales of tangible personal property with the object of gain,
benefit or advantage, either direct or indirect;
(55) Property of totally disabled persons. Property to the amount of one thousand
dollars belonging to, or held in trust for, any resident of this state who (1) is eligible, in
accordance with applicable federal regulations, to receive permanent total disability
benefits under Social Security, (2) has not been engaged in employment covered by
Social Security and accordingly has not qualified for benefits thereunder but who has
become qualified for permanent total disability benefits under any federal, state or local
government retirement or disability plan, including the Railroad Retirement Act and
any government-related teacher's retirement plan, determined by the Secretary of the
Office of Policy and Management to contain requirements in respect to qualification
for such permanent total disability benefits which are comparable to such requirements
under Social Security, or (3) has attained age sixty-five or over and would be eligible
in accordance with applicable federal regulations to receive permanent total disability
benefits under Social Security or any such federal, state or local government retirement
or disability plan as described in subparagraph (2) of this subdivision, except that such
resident has attained age sixty-five or over and accordingly is no longer eligible to
receive benefits under the disability benefit provisions of Social Security or such other
plan because of payments received under retirement provisions thereof; or, lacking said
amount of property in his own name, so much of the property belonging to, or held in
trust for, his spouse, who is domiciled with him, as is necessary to equal said amount.
Each assessor shall issue a certificate of correction with respect to the property of a
person who would have been eligible, except for the provisions of section 40 of public
act 03-6 of the June 30 special session*, to receive the exemption under this subdivision
for the assessment year commencing October 1, 2003. Such certificate shall reduce the
assessment of such eligible person's property by the amount of said exemption;
(56) Active solar energy heating or cooling systems. (a) Subject to authorization
of the exemption by ordinance in any municipality, any building, the construction of
which is commenced on or after October 1, 1976, which is equipped with an active solar
energy heating or cooling system, or any building to which a solar energy heating or
cooling system is added on or after October 1, 1976, to the extent of the amount by
which the assessed valuation of such real property equipped with such solar heating or
cooling system exceeds the assessed valuation of such real property equipped with the
conventional portion of the heating or cooling system, exclusive of any portion of such
system related to solar energy, provided this exemption shall only apply to the first
fifteen assessment years following construction of such building or addition of any such
system to a building;
(b) As used in this subdivision, "active solar energy heating or cooling system"
means equipment which (1) provides for the collection, transfer, storage and use of
incident solar energy for water heating, space heating or cooling which absent such
solar energy system would require a conventional energy resource, such as petroleum
products, natural gas or electricity, (2) employs mechanical means such as fans or pumps
to transfer energy, and (3) meets standards established by regulation, in accordance with
the provisions of chapter 54, by the Secretary of the Office of Policy and Management;
(c) Any person claiming the exemption provided in this subdivision for any assessment year shall, on or before the first day of November in such assessment year, file
with the assessor or board of assessors in the town in which such real property is located
written application claiming such exemption. Failure to file such application in the
manner and form as provided by such assessor or board within the time limit prescribed
shall constitute a waiver of the right to such exemption for such assessment year. Such
application shall not be required for any assessment year following that for which the
initial application is filed, provided if such solar energy heating or cooling system is
altered in a manner which would require a building permit, such alteration shall be
deemed a waiver of the right to such exemption until a new application, applicable with
respect to such altered system, is filed and the right to such exemption is established as
required initially;
(57) Class I renewable energy sources, hydropower facilities, solar water or
space heating systems and geothermal energy sources. (a) Any Class I renewable
energy source, as defined in section 16-1, or any hydropower facility described in subdivision (27) of section 16-1, installed for the generation of electricity for private residential use or on a farm, as defined in subsection (q) of section 1-1, provided such installation
occurs on or after October 1, 2007, and further provided such installation is for a single
family dwelling, multifamily dwelling consisting of two to four units or a farm, or any
passive or active solar water or space heating system or geothermal energy resource;
(b) Any person claiming the exemption provided in this subdivision for any assessment year shall, on or before the first day of November in such assessment year, file
with the assessor or board of assessors in the town in which such hydropower facility,
Class I renewable energy source, or passive or active solar water or space heating system
or geothermal energy resource is located, written application claiming such exemption.
Failure to file such application in the manner and form as provided by such assessor or
board within the time limit prescribed shall constitute a waiver of the right to such
exemption for such assessment year. Such application shall not be required for any
assessment year following that for which the initial application is filed, provided if such
hydropower facility, Class I renewable energy source, or passive or active solar water
or space heating system or geothermal energy resource is altered in a manner which
would require a building permit, such alteration shall be deemed a waiver of the right
to such exemption until a new application, applicable with respect to such altered source,
is filed and the right to such exemption is established as required initially;
(58) Property leased to a charitable, religious or nonprofit organization. Subject to authorization of the exemption by ordinance in any municipality, any real or
personal property leased to a charitable, religious or nonprofit organization, exempt from
taxation for federal income tax purposes, provided such property is used exclusively for
the purposes of such charitable, religious or nonprofit organization and not otherwise
exempt under this section;
(59) Manufacturing facility in a distressed municipality, targeted investment
community or enterprise zone. Designated manufacturing plant. Service facility.
(a) Any manufacturing facility, as defined in section 32-9p, acquired, constructed, substantially renovated or expanded on or after July 1, 1978, in a distressed municipality,
as defined in said section or in a targeted investment community, as defined in section
32-222, or in an enterprise zone designated pursuant to section 32-70 and for which an
eligibility certificate has been issued by the Department of Economic and Community
Development, and any manufacturing plant designated by the Commissioner of Economic and Community Development under subsection (a) of section 32-75c as follows:
To the extent of eighty per cent of its valuation for purposes of assessment in each of
the five full assessment years following the assessment year in which the acquisition,
construction, renovation or expansion of the manufacturing facility is completed, except
that a manufacturing facility having a standard industrial classification code of 2833 or
2834 and having at least one thousand full-time employees, as defined in subsection (f) of
section 32-9j, shall be eligible to have the assessment period extended for five additional
years upon approval of the commissioner, in accordance with all applicable regulations,
provided such full-time employees have not been relocated from another facility in the
state operated by the same eligible applicant;
(b) Any service facility, as defined in section 32-9p, acquired, constructed, substantially renovated or expanded on or after July 1, 1996, and for which an eligibility certificate has been issued by the Department of Economic and Community Development, as
follows: (i) In the case of an investment of twenty million dollars or more but not more
than thirty-nine million dollars in the service facility, to the extent of forty per cent of
its valuation for purposes of assessment in each of the five full assessment years following the assessment year in which the acquisition, construction, renovation or expansion
of the service facility is completed; (ii) in the case of an investment of more than thirty-nine million dollars but not more than fifty-nine million dollars in the service facility,
to the extent of fifty per cent of its valuation for purposes of assessment in each of
the five full assessment years following the assessment year in which the acquisition,
construction, renovation or expansion of the service facility is completed; (iii) in the
case of an investment of more than fifty-nine million dollars but not more than seventy-nine million dollars in the service facility, to the extent of sixty per cent of its valuation
for purposes of assessment in each of the five full assessment years following the assessment year in which the acquisition, construction, renovation or expansion of the service
facility is completed; (iv) in the case of an investment of more than seventy-nine million
dollars but not more than ninety million dollars in the service facility, to the extent of
seventy per cent of its valuation for purposes of assessment in each of the five full
assessment years following the assessment year in which the acquisition, construction,
renovation or expansion of the service facility is completed; or (v) in the case of an
investment of more than ninety million dollars in the service facility, to the extent of
eighty per cent of its valuation for purposes of assessment in each of the five full assessment years following the assessment year in which the acquisition, construction, renovation or expansion of the service facility is completed, except that any financial institution,
as defined in section 12-217u, having at least four thousand qualified employees, as
determined in accordance with an agreement pursuant to subdivision (3) of subsection
(n) of section 12-217u, shall be eligible to have the assessment period extended for five
additional years upon approval of the commissioner, in accordance with all applicable
regulations, provided such full-time employees have not been relocated from another
facility in the state operated by the same eligible applicant. In no event shall the definition
of qualified employee be more favorable to the employer than the definition provided
in section 12-217u;
(c) The completion date of a manufacturing facility, manufacturing plant or a service
facility will be determined by the Department of Economic and Community Development taking into account the issuance of occupancy certificates and such other factors
as it deems relevant. In the case of a manufacturing facility, manufacturing plant or a
service facility which consists of a constructed, renovated or expanded portion of an
existing plant, the assessed valuation of the facility or manufacturing plant is the difference between the assessed valuation of the plant prior to its being improved and the
assessed valuation of the plant upon completion of the improvements. In the case of a
manufacturing facility, manufacturing plant or a service facility which consists of an
acquired portion of an existing plant, the assessed valuation of the facility or manufacturing plant is the assessed valuation of the portion acquired. This exemption shall be
applicable during each such assessment year regardless of any change in the ownership
or occupancy of the facility or manufacturing plant. If during any such assessment year,
however, any facility for which an eligibility certificate has been issued ceases to qualify
as a manufacturing facility, manufacturing plant or a service facility, the entitlement
to the exemption allowed by this subdivision shall terminate for the assessment year
following the date on which the qualification ceases, and there shall not be a pro rata
application of the exemption. Any person who desires to claim the exemption provided
in this subdivision shall file annually with the assessor or board of assessors in the
distressed municipality, targeted investment community or enterprise zone designated
pursuant to section 32-70 in which the manufacturing facility or service facility is located, on or before the first day of November, written application claiming such exemption on a form prescribed by the Secretary of the Office of Policy and Management.
Failure to file such application in this manner and form within the time limit prescribed
shall constitute a waiver of the right to such exemption for such assessment year, unless
an extension of time is allowed pursuant to section 12-81k, and upon payment of the
required fee for late filing;
(60) Machinery and equipment in a manufacturing facility in a distressed municipality, targeted investment community or enterprise zone. Machinery and
equipment in a service facility. (a)(1) Machinery and equipment which represents an
addition to the assessment or grand list of the municipality in which this exemption is
claimed and is installed in any manufacturing facility, as defined in section 32-9p, which
facility is or has been constructed, or substantially renovated or expanded on or after
July 1, 1978, in a distressed municipality or targeted investment community or enterprise
zone designated pursuant to section 32-70 and for which an eligibility certificate has been
issued by the Department of Economic and Community Development, concurrently with
and directly attributable to such construction, renovation or expansion, (2) machinery
and equipment which represents an addition to the assessment or grand list of the municipality in which this exemption is claimed and is installed, or machinery and equipment
existing, in any manufacturing facility, as defined in section 32-9p, which facility is or
has been acquired on or after July 1, 1978, in a distressed municipality, targeted investment community or enterprise zone designated pursuant to section 32-70 and for which
an eligibility certificate has been issued by the Department of Economic and Community
Development, and (3) machinery and equipment acquired and installed on or after October 1, 1986, in a manufacturing facility that is or has at one time been certified as eligible
for the exemption under this subparagraph in accordance with section 32-9r, and which
continues to be used for manufacturing purposes, provided such machinery and equipment is installed in conjunction with an expansion program that satisfies the requirements for a manufacturing facility, as defined in section 32-9p, and is contiguous to and
represents an increase in square feet of floor space of not less than fifty per cent of the
floor space in the certified manufacturing facility, as follows: To the extent of eighty
per cent of its valuation for purposes of assessment in each of the five full assessment
years for which the manufacturing facility in which it is installed qualifies for an exemption under subdivision (59) of this section, except that a facility having a code classification 2833 or 2834 in the Standard Industrial Code Classification Manual, United States
Office of Management and Budget, 1987 edition, wherein at least one thousand new
full-time employees, as defined in subsection (f) of section 32-9j, are employed, shall be
eligible to have the assessment period under this subdivision extended for five additional
years upon approval of the commissioner, provided the commissioner approves an extension of the assessment period under subdivision (59) of this section for said facility;
(b) (1) Machinery and equipment which represents an addition to the assessment
or grand list of the municipality in which this exemption is claimed and is installed in
any service facility, as defined in section 32-9p, which facility is or has been constructed,
or substantially renovated or expanded on or after July 1, 1996, and for which an eligibility certificate has been issued by the Department of Economic and Community Development, concurrently with and directly attributable to such construction, renovation or
expansion, (2) machinery and equipment which represents an addition to the assessment
or grand list of the municipality in which this exemption is claimed and is installed, or
machinery and equipment existing, in any service facility, as defined in section 32-9p,
which facility is or has been acquired on or after July 1, 1996, and for which an eligibility
certificate has been issued by the department, and (3) machinery and equipment acquired
and installed on or after July 1, 1996, in a service facility that is or has at one time been
certified as eligible for the exemption under this subparagraph in accordance with section
32-9r and which continues to be used for service purposes, provided such machinery
and equipment is installed in conjunction with an expansion program that satisfies the
requirements for a service facility, as defined in section 32-9p, and is contiguous to and
represents an increase in square feet of floor space of not less than fifty per cent of the
floor space in the certified service facility, as follows: (i) In the case of an investment
of twenty million dollars or more but not more than thirty-nine million dollars in the
service facility, to the extent of forty per cent of its valuation for purposes of assessment
in each of the five full assessment years for which the service facility in which it is
installed qualifies for an exemption under subdivision (59) of this section; (ii) in the
case of an investment of more than thirty-nine million dollars but not more than fifty-nine million dollars in the service facility, to the extent of fifty per cent of its v