CT HB05168

Real property and personal property of corporations organized for scientific, educational, literary, historical, or charitable purposes are exempt from property tax if used exclusively for those purposes and officers do not receive pecuniary profit except reasonable compensation for services.

Exemption statements must be filed on or before November first with local assessors or boards of assessors every four years beginning in 1965, on a form that must be posted on the assessor's internet website if applicable.

Housing subsidized by government and housing for low and moderate income families do not qualify as charitable purposes, effective October 1, 2022, with exceptions for orphanages, drug/alcohol treatment facilities, housing for homeless persons, persons with disabilities, domestic violence victims, ex-offenders, and short-term housing with average stays under six months.

Government payments for treatment, support, or care of individuals housed in qualified charitable facilities are not considered housing subsidies.

Boards of assessors must document the rationale for denying exemption claims for assessment years beginning October 1, 2022, and organizations may appeal denials to the board of assessment appeals and subsequently to superior court.