CT HB06103

Repeals and replaces subdivision (7) of section 12-81 to clarify property tax exemptions for corporations organized for scientific, educational, literary, historical, or charitable purposes, effective October 1, 2021, for assessment years beginning on or after that date

Requires tax-exempt organizations to file statements with local assessors or board of assessors by November first in 1965 and every four years thereafter; forms must be posted on the assessor's or board's internet website if applicable

Excludes government-subsidized housing and low-to-moderate income housing from charitable purpose exemptions, but carves out exceptions for orphanages, drug/alcohol treatment facilities, homeless shelters, facilities serving persons with mental health or physical disabilities, domestic violence victims, ex-offender housing, and short-term housing with average stays under six months

Clarifies that government payments for treatment, support, or care of individuals in the listed housing categories do not constitute housing subsidies

Requires boards of assessors to inspect exemption statements, determine which property qualifies for exemption, document rationale for any denial, and allow organizations to appeal denials to the board of assessment appeals and superior court