CT HB05472

Requires assessors and boards of assessors to post property tax exemption statement forms on their Internet websites for organizations filing quadrennially on or before November 1st, effective October 1, 2020.

Clarifies that government payments for treatment, support, or care of individuals in specific housing facilities (orphanages, drug/alcohol treatment facilities, homeless housing, housing for persons with disabilities, ex-offender housing, or short-term charitable housing) shall not constitute housing subsidies under the charitable purpose exemption.

Requires boards of assessors to consider whether property claimed as exempt is owned or held in trust for a federal tax-exempt charitable organization when determining exemption eligibility, and mandates boards state their rationale in writing if property is determined to be taxable.

Extends the exemption for certain types of charitable housing to include short-term housing operated by charitable organizations with average stays under six months, in addition to existing exemptions for orphanages and treatment facilities.

Clarifies that the Connecticut Institute for the Blind and all its subsidiary and affiliate entities are exempt from taxation, effective October 1, 2020.