Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-65d
Designation of rehabilitation area. Criteria for deferral of assessment increase
# (a)
The legislative body of any municipality may, in accordance with the provisions of sections 12-65c to 12-65f, inclusive, adopt a resolution designating such municipality, or any part thereof, as a rehabilitation area and establishing criteria for eligibility of real property within the area so designated for deferral, as provided in section 12-65e, of any increased assessment attributable to rehabilitation or new construction. Such criteria shall include the initial condition of the property, the extent and nature of improvements compatible with the plan of development of the municipality and subdivision and zoning regulations, if any, and in compliance with such state building and health codes and local housing code requirements, as may apply, and acceptable uses for such property. Such criteria shall be determined with the advice of the local building official and housing code enforcement officer or other authority designated by the municipality to enforce the provisions of sections 19a-355, 47a-14a to 47a-14g, inclusive, 47a-51, 47a-53, 47a-54, 47a-54a, 47a-55, 47a-56, 47a-56a, 47a-56d to 47a-56j, inclusive, and 47a-57 to 47a-61, inclusive.
# (b)
No such resolution or criteria shall be adopted (1) until after a public hearing, notice of the time, place and purpose of which shall be given by publication in a newspaper having a general circulation in the municipality at least twice, at intervals of not less than two days, the first not more than fifteen days nor less than ten days and the last not less than two days prior to the date of such hearing; and (2) following such hearing, in any municipality having a planning commission or combined planning and zoning commission, such proposal has been referred to such commission for a report in accordance with the provisions of section 8-24, and in the event such commission disapproves the proposal, the vote on adoption by the municipality shall be in accordance with the provisions of said section 8-24.
# (c)
Notice of the adoption of the resolution and criteria shall be published by the legislative body, in a newspaper having a general circulation in the municipality, not later than fifteen days after its adoption. A copy of such resolution and criteria shall be filed in the office of the town clerk of such municipality. (P.A. 73-558, S. 2; P.A. 74-190, S. 1, 3; P.A. 79-607, S. 20, 22.) History: P.A. 74-190 substituted “real” for “residential” property in Subsec. (a); P.A. 79-607 included deferrals for new construction. Cited. 17 CA 166. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 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…
- 12-65e · Agreements to fix assessments during, and defer increases…
- 12-65f · Appeal
- 12-65g · Agreements to fix assessments during, and defer increases…
- 12-65h · Agreements between municipality and owner or lessee of real…
- 12-66 · Property of religious, educational or charitable corporations;…
- 12-66a · Taxation of real and personal property held by or on behalf of…
- 12-66b · Validation of municipal taxation of real or personal property…
- 12-66c · Taxation of residential real property intended for student…
- 12-67 · Taxation of dwelling houses of railroad companies
- 12-68 · Grantee failing to record deed, grantor taxed. Damages
- 12-69 · Real estate liable for payment of judgment
- 12-70 · Obligation of purchaser of real estate assuming payment of taxes
- 12-71 · Personal property subject to tax. Computer software not subject…
- 12-71a · List of values of vessels. Use in assessing
- 12-71b · Taxation of motor vehicles not registered on the assessment…
- 12-71c · Pro rata credit for property tax on motor vehicle when sold,…
- 12-71d · Schedule of motor vehicle values. Guidelines for valuation of…
- 12-71e · *(See end of section for amended version and effective date.)…
- 12-72 · Assessment of certain classes of vessels