Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-65g

Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions

Official textcga.ct.gov
The legislative body of any municipality may, by ordinance, authorize such municipality to enter into a written agreement with an owner of any real property who agrees to improve, rehabilitate or renovate any building thereon to meet the standards of design and construction of the State Building Code to accommodate persons with physical disabilities, as set forth in article 512 of the State Building Code, or any subsequent corresponding section of the State Building Code, as from time to time amended, to fix the assessment on such property as of the date of the agreement for a period of not longer than five years and to defer any increase in assessment attributable to such improvement, rehabilitation or renovation during such period, provided (1) the agreement shall be approved by the local building official and (2) such improvement, rehabilitation or renovation shall be completed not later than three years from the date of the agreement and, upon completion, shall be subject to inspection and certification by such local building official as being in conformance with the applicable provisions of said code.

(P.A. 75-244; P.A. 94-175, S. 8, 32; May Sp. Sess. P.A. 94-4, S. 80, 85; P.A. 95-160, S. 64, 69; P.A. 17-202, S. 33.)

History: P.A. 94-175 made a technical change in the building code reference, effective June 2, 1994; May Sp. Sess. P.A. 94-4 and P.A. 95-160 revised effective date of P.A. 94-175 but without affecting this section; P.A. 17-202 replaced “physically disabled persons” with “persons with physical disabilities”.

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In this chapter (40 sections)
  1. 12-62y · Optional regional property tax base revenue sharing: Revenue…
  2. 12-63 · Rule of valuation. Depreciation schedules
  3. 12-63a · Taxation of mobile manufactured homes and mobile manufactured…
  4. 12-63b · Valuations of rental income real property
  5. 12-63c · Submission of income and expense information applicable to…
  6. 12-63d · Change in assessed value of real estate. Relationship to sale…
  7. 12-63e · Valuation of property on which a polluted or environmentally…
  8. 12-63f · Payment to state of receipts from certain properties subjected…
  9. 12-63g · Assessment of buffers to inland wetlands or watercourses
  10. 12-63h · Land value taxation program
  11. 12-63k · Reduction of assessment for and allocation of tax revenue…
  12. 12-64 · Real estate liable to taxation. Easements in air space.…
  13. 12-64a · Reduction in assessed value of real estate upon removal of…
  14. 12-65 · Agreements fixing assessments on multifamily housing
  15. 12-65a · Approval by state referee
  16. 12-65b · Agreements between municipality and owner or lessee of real…
  17. 12-65c · Deferral of increased assessments due to rehabilitation:…
  18. 12-65d · Designation of rehabilitation area. Criteria for deferral of…
  19. 12-65e · Agreements to fix assessments during, and defer increases…
  20. 12-65f · Appeal
  21. 12-65g · Agreements to fix assessments during, and defer increases…
  22. 12-65h · Agreements between municipality and owner or lessee of real…
  23. 12-66 · Property of religious, educational or charitable corporations;…
  24. 12-66a · Taxation of real and personal property held by or on behalf of…
  25. 12-66b · Validation of municipal taxation of real or personal property…
  26. 12-66c · Taxation of residential real property intended for student…
  27. 12-67 · Taxation of dwelling houses of railroad companies
  28. 12-68 · Grantee failing to record deed, grantor taxed. Damages
  29. 12-69 · Real estate liable for payment of judgment
  30. 12-70 · Obligation of purchaser of real estate assuming payment of taxes
  31. 12-71 · Personal property subject to tax. Computer software not subject…
  32. 12-71a · List of values of vessels. Use in assessing
  33. 12-71b · Taxation of motor vehicles not registered on the assessment…
  34. 12-71c · Pro rata credit for property tax on motor vehicle when sold,…
  35. 12-71d · Schedule of motor vehicle values. Guidelines for valuation of…
  36. 12-71e · *(See end of section for amended version and effective date.)…
  37. 12-72 · Assessment of certain classes of vessels
  38. 12-73 · Taxation of municipal property used for sewage disposal
  39. 12-74 · Municipal airports located in another town
  40. 12-75 · Assessment of private water company property. Payments by…
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