CT SB00209

Adds two new exemptions from the real estate conveyance tax effective October 1, 2010: transfers by surviving spouses of armed forces members who died on active duty (if the surviving spouse has not remarried), and transfers by any resident of Connecticut who is an active duty member of the armed forces.

Modifies Section 12-498 of the general statutes to incorporate the new military-related exemptions into the existing list of conveyances exempt from the real estate conveyance tax.

Maintains all existing conveyance tax exemptions including transfers between spouses, nonprofit organizations, corporations, and property below the $2,000 consideration threshold.