CT SB00928

Revises tax exemption criteria for real property owned by scientific, educational, literary, historical, or charitable organizations, effective October 1, 2019, for assessment years commencing on or after that date.

Excludes housing subsidized by federal, state, or local government and housing for low and moderate income families from charitable purpose exemptions, except for specific categories including orphanages, drug/alcohol treatment facilities, housing for homeless persons, persons with mental health or intellectual/physical disabilities, victims of domestic violence, ex-offenders, and short-term housing with average stays under six months.

Allows real property to remain exempt even if not in actual use when construction of buildings or improvements is in progress, provided no rents, profits, or income are derived from the property.

Limits property exemptions to portions exclusively used for exempt purposes; portions leased, rented, or used for other purposes become taxable.

Requires boards of assessors to inspect and determine exemption eligibility, document reasons for denying exemptions, and allow organizations to appeal denials to the board of assessment appeals and ultimately to superior court.