Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-62w
Optional regional property tax base revenue sharing: Assessment of commercial and industrial property
Official textcga.ct.gov
Notwithstanding any provision of any general statute, public act or special act, municipalities located within a planning region participating in the regional property tax base revenue sharing system shall use such municipality's municipal commercial industrial mill rate to determine the amount of taxes imposed on commercial and industrial property within such municipality, unless there is no increase from the base year, in which case the municipal mill rate shall be used.
(P.A. 15-244, S. 213.)
History: P.A. 15-244 effective October 1, 2015, and applicable to assessment years commencing on or after October 1, 2015.
Source: view the official text
In this chapter (40 sections)
- 12-62 · Revaluation of real property. Regulations. Treatment of certain…
- 12-62a · Uniform assessment date and rate
- 12-62b · The Residential Property Tax Revaluation Relief Fund. Amounts…
- 12-62c · Municipal option to phase in assessment increases resulting…
- 12-62d · Residential property tax relief for municipalities with…
- 12-62e · Source of funds for state payments under section 12-62d
- 12-62f · State grants-in-aid to municipalities for development or…
- 12-62g · Increase in certain veteran's exemptions upon revaluation
- 12-62j · Interlocal revaluation agreement grant
- 12-62k · Revaluation exemption review committee. Membership.…
- 12-62m · Reports of assessed valuation of property in towns phasing in…
- 12-62n · Municipal option to adopt assessment rates limiting property…
- 12-62o · Municipal option to make annual adjustments in property values
- 12-62p · Municipal option to delay revaluation or suspend phase-in of…
- 12-62q · Regional revaluation program
- 12-62r · Annual adjustments to assessment rates adopted for apartment…
- 12-62s
- 12-62t · Municipal option to delay revaluation or suspend phase-in of…
- 12-62u · Optional regional property tax base revenue sharing:…
- 12-62v · Optional regional property tax base revenue sharing:…
- 12-62w · Optional regional property tax base revenue sharing:…
- 12-62x · Optional regional property tax base revenue sharing:…
- 12-62y · Optional regional property tax base revenue sharing: Revenue…
- 12-63 · Rule of valuation. Depreciation schedules
- 12-63a · Taxation of mobile manufactured homes and mobile manufactured…
- 12-63b · Valuations of rental income real property
- 12-63c · Submission of income and expense information applicable to…
- 12-63d · Change in assessed value of real estate. Relationship to sale…
- 12-63e · Valuation of property on which a polluted or environmentally…
- 12-63f · Payment to state of receipts from certain properties subjected…
- 12-63g · Assessment of buffers to inland wetlands or watercourses
- 12-63h · Land value taxation program
- 12-63k · Reduction of assessment for and allocation of tax revenue…
- 12-64 · Real estate liable to taxation. Easements in air space.…
- 12-64a · Reduction in assessed value of real estate upon removal of…
- 12-65 · Agreements fixing assessments on multifamily housing
- 12-65a · Approval by state referee
- 12-65b · Agreements between municipality and owner or lessee of real…
- 12-65c · Deferral of increased assessments due to rehabilitation:…
- 12-65d · Designation of rehabilitation area. Criteria for deferral of…