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 § 12-81oo

Title 12Taxation

Ch. 203Property Tax Assessment

This text of Connecticut § 12-81oo (Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.) 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. § 12-81oo (2026).

Text

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.