Connecticut § 12-81ll Municipal option to abate property taxes on child care center or group child care home.

Connecticut Statutes

§ 12-81ll — Municipal option to abate property taxes on child care center or group child care home.

Connecticut § 12-81ll

Title 12Taxation

Ch. 203Property Tax Assessment

This text of Connecticut § 12-81ll (Municipal option to abate property taxes on child care center or group child care home.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-81ll (2026).

Text

Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred per cent of the property taxes due for any tax year, for not more than five tax years, for any property or portion of a property (1) used in the operation of a child care center or group child care home licensed pursuant to section 19a-80, or a family child care home licensed pursuant to section 19a-87b, and (2) owned by the person, persons, association, organization, corporation, institution or agency holding such license.

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Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred per cent of the property taxes due for any tax year, for not more than five tax years, for any property or portion of a property (1) used in the operation of a child care center or group child care home licensed pursuant to section 19a-80, or a family child care home licensed pursuant to section 19a-87b, and (2) owned by the person, persons, association, organization, corporation, institution or agency holding such license.