Connecticut § 12-81oo Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.

Connecticut Statutes

§ 12-81oo — Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.

Connecticut·Title 12 Taxation·Ch. 203 Property Tax Assessment

Any municipality may, upon approval by its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide an exemption from property tax of not less than five per cent and not more than thirty-five per cent of the assessed value, for owner-occupied dwellings, including condominiums, as defined in section 47-68a, and units in a common interest community, as defined in section 47-202, that are the primary residences of such owners and consist of not more than two units.

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Any municipality may, upon approval by its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide an exemption from property tax of not less than five per cent and not more than thirty-five per cent of the assessed value, for owner-occupied dwellings, including condominiums, as defined in section 47-68a, and units in a common interest community, as defined in section 47-202, that are the primary residences of such owners and consist of not more than two units.

Connecticut § 12-81oo (Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.