Chapter 203 - PROPERTY TAX ASSESSMENT

Section 12-40 - Notice requiring declaration of personal property
Section 12-40a - Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management
Section 12-41 - Filing of declaration
Section 12-42 - Extension for filing declaration. Assessor preparation of declaration when none filed
Section 12-43 - Property of nonresidents
Section 12-44 - Municipalities coterminous with or within towns may impose penalty
Section 12-45 - Return to assessors of personalty in trust
Section 12-46 - Penalty for neglect by trustees, guardians or conservators
Section 12-47 - Listing of estates of insolvent debtors and decedents
Section 12-48 - Tenant for life or years to list property
Section 12-49 - Lists to be verified
Section 12-50 - List may be filed by spouse, attorney or agent
Section 12-51 - List may be filed by holder of encumbrance
Section 12-52 - Assessor not to accept defective list or neglect to return list. Penalty
Section 12-53 - Addition of omitted property. Audits. Penalty
Section 12-53a - Assessment and taxation of new real estate construction
Section 12-54 - Examination by assessors when declaration not filed
Section 12-55 - Publication of grand list. Changes in valuation. Notice of assessment increase
Section 12-56 - Assessors may take lists and abstract of previous year
Section 12-57 - Certificates of correction
Section 12-57a - Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee
Section 12-58 - Declaration of property of manufacturers and traders
Section 12-59 - Declaration of corporation property. Stockholders exempt
Section 12-60 - Correction of clerical error in assessment
Section 12-61 - Special assessment forms; approval of secretary
Section 12-62 - Revaluation of real property. Regulations. Treatment of certain Indian lands
Section 12-62a - Uniform assessment date and rate
Section 12-62b - [Repealed]
Section 12-62c - Municipal option to phase in assessment increases resulting from revaluation of real property
Section 12-62d - [Repealed]
Section 12-62e - [Repealed]
Section 12-62f - State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation
Section 12-62g - Increase in certain veteran's exemptions upon revaluation
Section 12-62h and 12-62i - [Repealed]
Section 12-62j - [Repealed]
Section 12-62k - [Repealed]
Section 12-62l - Option to not implement revaluation for 2003, 2004 and 2005 assessment years
Section 12-62m - Reports of assessed valuation of property in towns phasing in revaluation
Section 12-62n - Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties
Section 12-62o - [Repealed]
Section 12-62p - Municipal option to delay revaluation or suspend phase-in of real property assessment increase
Section 12-62q - Regional revaluation program
Section 12-62r - Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property
Section 12-62s - Home ownership incentive blocks
Section 12-62t - Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years
Section 12-62u - Optional regional property tax base revenue sharing: Definitions
Section 12-62v - Optional regional property tax base revenue sharing: Established. Municipal contribution
Section 12-62w - Optional regional property tax base revenue sharing: Assessment of commercial and industrial property
Section 12-62x - Optional regional property tax base revenue sharing: Administrative auditor
Section 12-62y - Optional regional property tax base revenue sharing: Revenue distribution
Section 12-63 - Rule of valuation. Depreciation schedules
Section 12-63a - Taxation of mobile manufactured homes and mobile manufactured home parks
Section 12-63b - [Effective Until 6/1/2024] Valuation of rental income real property
Section 12-63b - [Effective 6/1/2024] Valuation of rental income real property
Section 12-63c - Submission of income and expense information applicable to rental income real property
Section 12-63d - Change in assessed value of real estate. Relationship to sale price
Section 12-63e - Valuation of property on which a polluted or environmentally hazardous condition exists
Section 12-63f - [Repealed]
Section 12-63g - Assessment of buffers to inland wetlands or watercourses
Section 12-63h - Land value taxation program
Section 12-63i - [Repealed]
Section 12-63j - [Repealed]
Section 12-63k - Reduction of assessment for and allocation of tax revenue attributable to improvement to commercial or industrial property in municipality containing an enterprise zone
Section 12-64 - Real estate liable to taxation. Easements in air space. Separate assessment of the interest of a lessee. Conditions under which lessee of state-owned property is subject to tax
Section 12-64a - Reduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building
Section 12-65 - Agreements fixing assessments on multifamily housing
Section 12-65a - Approval by state referee
Section 12-65b - Agreements between municipality and owner or lessee of real property or air space fixing the assessment of such property or air space
Section 12-65c - Deferral of increased assessments due to rehabilitation: Definitions
Section 12-65d - Designation of rehabilitation area. Criteria for deferral of assessment increase
Section 12-65e - Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions
Section 12-65f - Appeal
Section 12-65g - Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions
Section 12-65h - Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility or a wholesale and retail business fixing the assessment of personal property
Section 12-66 - Property of religious, educational or charitable corporations; leasehold interests
Section 12-66a - Taxation of real and personal property held by or on behalf of health system
Section 12-66b - Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list
Section 12-66c - Taxation of residential real property intended for student learning
Section 12-67 - Taxation of dwelling houses of railroad companies
Section 12-68 - Grantee failing to record deed, grantor taxed. Damages
Section 12-69 - Real estate liable for payment of judgment
Section 12-70 - Obligation of purchaser of real estate assuming payment of taxes
Section 12-71 - Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes
Section 12-71a - [Repealed]
Section 12-71b - Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due
Section 12-71c - Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim
Section 12-71d - Schedule of motor vehicle values. Schedule of motor vehicle plate classes
Section 12-71e - Motor vehicle mill rate
Section 12-72 - [Repealed]
Section 12-73 - Taxation of municipal property used for sewage disposal
Section 12-74 - Municipal airports located in another town
Section 12-75 - Assessment of private water company property. Payments by municipal water companies on certain property
Section 12-76 - Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality
Section 12-76a - Taxation of land in which state or United States has easement or other right
Section 12-77 - Taxation of water power
Section 12-78 - Taxation of water power and works when power is used in another town
Section 12-79 - Water power used outside the state
Section 12-80 - Property of utility company to be taxed where located
Section 12-80a - Personal property used in rendering telecommunications service. Exceptions
Section 12-80b - Apportionment of property for purposes of section 12-80a
Section 12-80c - Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service
Section 12-81 - [Effective Until 7/1/2025] Exemptions
Section 12-81 - [Effective 7/1/2025] Exemptions
Section 12-81a - Property subject to tax exemption. Liability of purchaser
Section 12-81b - Establishment by ordinance of effective date for exemption of property acquired by certain institutions
Section 12-81c - Municipal option to exempt certain motor vehicles
Section 12-81d - Notification of tax collector of exempt status of property
Section 12-81e - Exemption for certain vans used to transport employees to and from work
Section 12-81f - Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81
Section 12-81g - Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations
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
Section 12-81i - Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81
Section 12-81j - Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81
Section 12-81k - Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81
Section 12-81l - Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j
Section 12-81m - Municipal option to abate up to fifty per cent of property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional or tobacco farm or commercial lobstering business operated on maritime heritage land
Section 12-81n - Municipal option to provide additional exemption for businesses offering child care services to residents
Section 12-81o - Municipal option to abate property taxes on certain food manufacturing plants
Section 12-81p - Municipal option to abate property taxes on amusement theme parks
Section 12-81q - Municipal option to abate property taxes on infrastructure of certain water companies
Section 12-81r - Municipal option to abate or forgive taxes or fix assessment on contaminated real property
Section 12-81s - Municipal option to exempt commercial fishing apparatus
Section 12-81t - Municipal option to abate property taxes on information technology personal property
Section 12-81u - Municipal option to abate property taxes on property of certain communications establishments
Section 12-81v - Municipal option to abate taxes on property of electric cooperatives
Section 12-81w - Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel
Section 12-81x - Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician
Section 12-81y - Municipal option to abate property taxes on school buses
Section 12-81z - Municipal option to abate taxes on property of nonstock corporation providing citizenship classes
Section 12-81aa - Municipal option to abate taxes for urban and industrial reinvestment sites
Section 12-81bb - Municipal option to provide property tax credits for affordable housing deed restrictions
Section 12-81cc - Portability of certain veterans' property tax exemptions
Section 12-81dd - Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization
Section 12-81ee - Terms of stipulated judgment not affected by property tax exemption for certain open space land
Section 12-81ff - Municipal option to abate property taxes on machinery used in connection with recycling
Section 12-81gg - Municipal option to exempt horses and ponies from property taxation
Section 12-81hh - Municipal option to abate property taxes on personal property of gas company for gas expansion projects
Section 12-81ii - Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty
Section 12-81jj - Municipal option to provide exemption for veterans not eligible for certain other exemptions
Section 12-81kk - Tax exemption on veteran's primary residence
Section 12-81ll - Abatement of taxes for child care centers, group child care homes, or family child care homes
Section 12-81mm - Municipal option to abate property taxes on recreational trails
Section 12-81nn - [Effective 6/1/2024] Municipal option to provide exemption for workforce housing development projects
Section 12-82 - Exemptions of veterans of allied services of First World War
Section 12-83 and 12-84 - [Repealed]
Section 12-85 - Veterans' exemptions, residence and record ownership requirements
Section 12-86 - Termination date of Second World War
Section 12-87 - Additional report. Property, when taxable
Section 12-87a - Quadrennial property tax exemption statements; extension of time to file
Section 12-88 - When property otherwise taxable may be completely or partially exempted
Section 12-88a - Application of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency
Section 12-89 - Assessors to determine exemptions
Section 12-89a - Certain organizations may be required by assessor to submit evidence of exemption from federal income tax
Section 12-90 - Limitation on number of exemptions allowed
Section 12-91 - Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees
Section 12-92 - Proofs to be filed by blind
Section 12-93 - Veterans' exemptions; proof of claim
Section 12-93a - Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles
Section 12-94 - Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions
Section 12-94a - State reimbursement in lieu of tax revenue from totally disabled persons
Section 12-94b and 12-94c - [Repealed]
Section 12-94d - Payment in lieu of tax revenue from electric generation facilities
Section 12-94e - Municipal option to grant certain previously waived exemptions
Section 12-94f and 12-94g - [Repealed]
Section 12-95 - Exemption only on submission of evidence
Section 12-95a - Exemption of merchandise in transit in warehouses
Section 12-96 - Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification
Section 12-97 - Taxation of timber land of more than ten years' growth. Conversion to forest land classification
Section 12-98 - Classification of land stocked with trees not more than ten years old. Conversion to forest land classification
Section 12-99 - Grounds for cancellation of classification. Taxation after cancellation
Section 12-100 - Material cut for domestic use exempted from yield tax
Section 12-101 - Due date and collection of tax
Section 12-102 - Taxing of woodland
Section 12-103 - Appeals
Section 12-104 to 12-107 - [Repealed]
Section 12-107a - Declaration of policy
Section 12-107b - Definitions
Section 12-107c - Classification of land as farm land
Section 12-107d - Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester
Section 12-107e - Classification of land as open space land
Section 12-107f - Open space land
Section 12-107g - Classification of land as marine heritage land
Section 12-108 - Stored property as property in transit
Section 12-109 - Listing and valuation of tax-exempt property
Section 12-110 - Sessions of board of assessment appeals
Section 12-111 - Appeals to board of assessment appeals
Section 12-112 - Limit of time for appeals
Section 12-113 - When board of assessment appeals may reduce assessment
Section 12-114 - Adjustment of assessment by board of assessment appeals
Section 12-115 - Addition to grand list by board of assessment appeals
Section 12-116 - Assessment and taxation under special acts
Section 12-117 - Extension of time for completion of duties of assessors and board of assessment appeals
Section 12-117a - Appeals from boards of tax review or boards of assessment appeals
Section 12-118 - [Repealed]
Section 12-118a - [Repealed]
Section 12-119 - Remedy when property wrongfully assessed
Section 12-119a - Waiver of addition to assessments. Municipal option to reduce addition to assessments
Section 12-120 - Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management
Section 12-120a - Annual report from Office of Policy and Management to General Assembly committee on finance, revenue and bonding concerning real and personal property tax data for towns in the state
Section 12-120b - Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits
Section 12-120c
Section 12-121 - Compensation of assessors and boards of assessment appeals
Section 12-121a to 12-121d - [Repealed]
Section 12-121e - Reduction in assessment of certain rehabilitated buildings
Section 12-121f - Validations re assessment lists
Section 12-121g to 12-121z - Reserved for future use