Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-81ff
Municipal option to abate property taxes on machinery used in connection with recycling
# (1)
“Municipality” has the same meaning as provided in section 12-129r.
# (2)
“Recycling” has the same meaning as provided in section 22a-207.
(b) Any municipality may, by ordinance adopted by its legislative body, provide an exemption from property tax for any machinery or equipment used in connection with recycling that is installed on or after October 1, 2013. Any such exemption shall apply only to: (1) The increased value of the commercial or industrial property that is attributable to such machinery or equipment, and (2) the first fifteen assessment years following installation of such machinery or equipment.
(P.A. 13-285, S. 6.)
History: P.A. 13-285 effective October 1, 2013, and applicable to assessment years commencing on or after that date.
Source: view the official text
In this chapter (40 sections)
- 12-76a · Taxation of land in which state or United States has easement…
- 12-77 · Taxation of water power
- 12-78 · Taxation of water power and works when power is used in another…
- 12-79 · Water power used outside the state
- 12-80 · Property of utility company to be taxed where located
- 12-80a · Personal property used in rendering telecommunications…
- 12-80b · Apportionment of property for purposes of section 12-80a
- 12-80c · Payment of personal property tax by mobile telecommunications…
- 12-81 · *(See end of section for amended version of subdivision (33)…
- 12-81a · Property subject to tax exemption. Liability of purchaser
- 12-81aa · Municipal option to abate taxes for urban and industrial…
- 12-81b · Establishment by ordinance of effective date for exemption of…
- 12-81bb · Municipal option to provide property tax credits for…
- 12-81c · Municipal option to exempt certain motor vehicles
- 12-81cc · Portability of certain veterans' property tax exemptions
- 12-81d · Notification of tax collector of exempt status of property
- 12-81dd · Municipal option to abate real or personal property taxes…
- 12-81e · Exemption for certain vans used to transport employees to and…
- 12-81ee · Terms of stipulated judgment not affected by property tax…
- 12-81f · Municipal option to provide additional exemption for veterans…
- 12-81ff · Municipal option to abate property taxes on machinery used in…
- 12-81g · Additional exemption from property tax for veterans. State…
- 12-81gg · Municipal option to exempt horses and ponies from property…
- 12-81hh · Municipal option to abate property taxes on personal property…
- 12-81i · Municipal option to provide additional exemption for persons…
- 12-81ii · Municipal option to provide exemption for parent or surviving…
- 12-81j · Municipal option to provide additional exemption for blind…
- 12-81jj · Municipal option to provide exemption for veterans not…
- 12-81k · Extension of time to file application for exemption under…
- 12-81kk · Municipal option to provide exemption for certain veterans
- 12-81m · Municipal option to abate up to fifty per cent of property…
- 12-81mm · Municipal option to abate property taxes on recreational…
- 12-81n · Municipal option to provide additional exemption for…
- 12-81nn · Municipal option to provide exemption for workforce housing…
- 12-81o · Municipal option to abate property taxes on certain food…
- 12-81oo · Municipal option to provide exemption for percentage of…
- 12-81p · Municipal option to abate property taxes on amusement theme…
- 12-81q · Municipal option to abate property taxes on infrastructure of…
- 12-81r · Municipal option to abate or forgive taxes or fix assessment…
- 12-81s · Municipal option to exempt commercial fishing apparatus