Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 203 — Property Tax Assessment
Connecticut General Statutes

Conn. Gen. Stat. § 12-40 (2026)

Notice requiring declaration of personal property

✓ current as of May 2026
Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
The assessors in each town, except as otherwise specially provided by law, shall, on or before the fifteenth day of October annually, post on the signposts therein, if any, or at some other exterior place near the office of the town clerk, or publish in a newspaper published in such town or, if no newspaper is published in such town, then in any newspaper published in the state having a general circulation in such town, a notice requiring all persons therein liable to pay taxes to bring in a declaration of the taxable personal property belonging to them on the first day of October in that year in accordance with section 12-41 and the taxable personal property for which a declaration is required in accordance with section 12-43.

(1949 Rev., S. 1717; P.A. 84-146, S. 6; P.A. 99-189, S. 1, 20; P.A. 22-110, S. 2.)

History: P.A. 84-146 included a reference to posting of notice on a place other than a signpost; P.A. 99-189 replaced list with declaration, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 22-110 replaced “section 12-42” with “section 12-41”.

Personal property in hands of executors, administrators or trustees. 30 C. 402; 38 C. 443. Same in hands of receivers of insolvent corporations. 61 C. 112; 82 C. 411. Obligation to bring in list is personal to each taxpayer. 81 C. 644. Commencement of condemnation proceedings to take property no excuse for failure to file list. 88 C. 76. Cited. 147 C. 308; 210 C. 233; 240 C. 422.

(Return to Chapter
Table of Contents)		 (Return to
List of Chapters)		 (Return to
List of Titles)

Notes of Decisions
Cited in 13 cases (2 in the last 5 years), 1960–2024 · leading case: United Illuminating Co. v. City of New Haven, 692 A.2d 742 (Conn. 1997).
Sort: Relevance Newest Treatment
United Illuminating Co. v. City of New Haven, 692 A.2d 742 (Conn. 1997). · cites it 4× “In general terms, under General Statutes § 12-40, 8 taxpayers are required to file lists “of the taxable property belonging to them on the first day of October in that year.”
Paul Dinto Elec. Contractors, Inc. v. City of Waterbury, 835 A.2d 33 (Conn. 2003). · cites it 5× “The language of General Statutes §§ 12-40, 11 12-41, 12 12-42, 13 12-43; see footnote 5 of this opinion; and General *718 Statutes § 12-58 14 strongly indicates that the primary foundation for the taxation of personal property is the “declaration” filed by the taxpayer.”
Shattuck v. Town of Stratford, 233 F. Supp. 2d 301 (D. Conn. 2002). · cites it 2× “See Conn. Gen.Stat. § 12-40 et seq. The plaintiffs do not dispute this.”
Whitney Ctr., Inc. v. Town of Hamden, 494 A.2d 624 (Conn. App. Ct. 1985). · cites it 2× “Residents of the center pay a lump sum entrance endowment and a monthly service fee thereafter for the rights and services provided by the plaintiff. For assessment purposes, the value of the plaintiffs real estate must be distinguished from the value of its business since it is…”
Mashantucket Pequot Tribe v. Town of Ledyard, 722 F.3d 457 (2d Cir. 2013). “See Conn. Gen.Stat. §§ 12-40 et seq. (the “tax”).”
Sheldon House Club, Inc. v. Town of Branford, 175 A.2d 186 (Conn. 1961). · cites it 2× “73, leaving the net purchase price of the plaintiff’s land and buildings as $57,313.27. The appraised value of the land for assessment purposes was $53,835.”
Curly Constr. Co. v. Town of Darien, 160 A.2d 751 (Conn. 1960). · cites it 2× “The plaintiff seems to have acted throughout as though the burden was upon the defendant to establish that the equipment was taxable in Darien.”
Stratton v. Drumm, 445 F. Supp. 1305 (D. Conn. 1978). “§ 12-40. (This fee was raised to $1,000.00 by the 1977 amendments.”
Stop & Shop Companies, Inc. v. Town of East Haven, 554 A.2d 1055 (Conn. 1989). · cites it 2× “” Finally, General Statutes § 32-71 (b), on which the plaintiff principally relies, provides that “[all personal property liable to taxation] shall be valued at the same percentage of its then actual valuation as the assessors have determined with respect to the listing of real…”
FuelCell Energy, Inc. v. Groton, 350 Conn. 1 (Conn. 2024). · cites it 10× “Last, it asks whether the taxpayers were required to formally declare their personal property pursuant to General Statutes §§ 12-40, 12-41 and 12-71, even if it was exempt from taxation, and what, if any, the consequences of failing to do so would be.”
FuelCell Energy, Inc. v. Groton (Conn. 2024). · cites it 9× “Last, it asks whether the taxpayers were required to formally declare their personal property pursuant to General Statutes §§ 12-40, 12-41 and 12-71, even if it was exempt from taxation, and what, if any, the consequences of failing to do so would be.”
J.D.C. Enter., Inc. v. Sarjac Partners, LLC (Conn. App. Ct. 2016). · cites it 6× “The third party complaint further alleged that pursuant to General Statutes § 7-148 (c) (6) (B) and (C),1 the town has authority to lay out, construct, and maintain sewers and pursuant to the town of West Hartford ordinance § 12-40, its Depart- ment of Public Works ‘‘shall be…”
Show all 13 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.