Connecticut Statutes
§ 12-129t — Municipal option to abate taxes on visitable housing.
As used in this section, “visitable housing” means one-to-four family residential construction that includes three basic architectural features to allow persons with disabilities to easily visit:
(1)Interior doorways that provide a minimum thirty-two inch wide unobstructed opening, (2) an accessible means of egress to a home, as defined in Appendix A to 28 CFR Part 36, and (3) a full or half bathroom on the first floor that is compliant with the provisions of the Americans with Disabilities Act of 1990, as amended, 42 USC 12101. Any municipality may, by ordinance adopted by its legislative body, provide property tax abatements to developers of visitable housing.
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Connecticut § 12-129t (Municipal option to abate taxes on visitable housing.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(P.A. 10-56, S. 3.) History: P.A. 10-56 effective October 1, 2010, and applicable to assessment years commencing on or after that date.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.