In its recent decision in FuelCell Energy, Inc. v. Town of Groton, 2024 WL 3529177 (2024), the Connecticut Supreme Court decided issues regarding the taxability of fuel cells. ...more
During the 2024 regular session of the Connecticut General Assembly, seven bills were passed and signed into law that deal with a variety of property tax matters. Of these, the most significant is Public Act No. 24-151. This...more
A bill has been introduced before the Connecticut General Assembly that would eliminate property tax exemptions for real property acquired by an “independent institution of higher education” on or after October 1, 2024...more
2/23/2024
/ Colleges ,
Connecticut ,
Educational Institutions ,
General Assembly ,
Property Owners ,
Property Tax ,
Proposed Legislation ,
Regulatory Agenda ,
Tax Exemptions ,
Tax Liability ,
Universities
The inconsistent property tax treatment of solar photovoltaic (PV) systems by Connecticut municipalities has created impediments to their development. These impediments run counter to the State’s policies seeking to promote...more
Approximately 20% of Connecticut’s 169 municipalities usually conduct general revaluations every five years as required by law. Due to a quirk in the schedule, 2019 revaluations will be conducted by only 14 communities. While...more
8/13/2019
/ Carve Out Provisions ,
Compensation ,
Department of Transportation (DOT) ,
Eminent Domain ,
Fair Market Value ,
Filing Requirements ,
IRS ,
Licensing Rules ,
Municipalities ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
Religious Institutions ,
Required Forms ,
Shopping Centers ,
State and Local Government ,
Tax Appeals ,
Tax Assessment ,
Tax Exemptions
On September 30, 2016, the Connecticut Supreme Court heard oral argument in Nutmeg Housing Development Corp. v. Colchester. On the face of it, the ad valorem valuation of a garden variety property in the suburbanizing Town...more
1/20/2017
/ Ad Velorum Property Taxes ,
Affordable Housing ,
Appraisal ,
Car Dealerships ,
Commercial Real Estate Market ,
Conducted for Profit Test ,
CT Supreme Court ,
Local Ordinance ,
Low-Income Issues ,
Non-Profit Hospitals ,
Property Tax ,
Property Valuation ,
Rental Property ,
Tax Abatement ,
Tax Assessment ,
Tax Court ,
Tax Exemptions
During the recently concluded special session, the Connecticut General Assembly approved, and the Governor subsequently signed into law, Section 244 of Public Act No. 15-5 (June Special Session) that revokes the property tax...more