Conn. Gen. Stat. § 12-81ll

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-81ll - Abatement of taxes for child care centers, group child care homes, or family child care homes

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, abate up to one hundred per cent of the property taxes due for any tax year, for not more than five tax years, for any property or portion of a property (1) used in the operation of a child care center or group child care home licensed pursuant to section 19a-80 of the general statutes, or a family child care home licensed pursuant to section 19a-87b of the general statutes, and (2) owned by the person, persons, association, organization, corporation, institution or agency holding such license.

Conn. Gen. Stat. § 12-81ll

Added by P.A. 22-0081,S. 13 of the Connecticut Acts of the 2022 Regular Session, eff. 10/1/2022, app. to assessment years commencing on or after October 1, 2022.