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

Conn. Gen. Stat. § 12-81b (2025)

Establishment by ordinance of effective date for exemption of property acquired by certain institutions

✓ laws through the 2024 session: the source has not yet published 2025 Public Acts (checked Sept. 2026)
Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
Any municipality may, by ordinance, provide that the property tax exemption authorized by any of subdivisions (7) to (16), inclusive, (18), (27) and (29) of section 12-81 shall be effective as of the date of acquisition of the property to which the exemption applies and shall, in such ordinance, provide procedure for reimbursement of the tax-exempt organization for any tax paid by it for a period subsequent to said date and for any tax paid by the prior owner for a period subsequent to said date for which such organization reimbursed such owner on the transfer of title to such property.

(1967, P.A. 311; P.A. 08-185, S. 11.)

History: P.A. 08-185 added Sec. 12-81 (18), (27) and (29) to list of property tax exemptions for which municipality may set effective date, effective June 12, 2008, and applicable to assessment years commencing on or after October 1, 2007.

Interpretation of when exemption provided for in statute takes effect with discussion of parameters of exemption. 67 CA 505.

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

Notes of Decisions
Cited in 5 cases, 1999–2003 · leading case: Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003).
Sort: Relevance Newest Treatment
Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003). · cites it 55× “Specifically, the Appellate Court framed the issue as whether the statutory exemption, which provides for reimbursement of taxes paid by the tax-exempt entity “for a period subsequent to [the acquisition] date”; (emphasis added) General Statutes § 12-81b; “applies only to taxes…”
Interlude, Inc. v. Skurat, 754 A.2d 153 (Conn. 2000). · cites it 13× “The sole issue in this certified appeal is whether the one year statute of limitations provided by General Statutes § 12-119 1 applies to a claim for *533 reimbursement of property taxes paid by a charitable organization pursuant to General Statutes § 12-81b 2 and Danbury Code §…”
Interlude, Inc. v. Skurat, 787 A.2d 631 (Conn. App. Ct. 2002). · cites it 22× “Interlude thereafter filed suit, seeking a declaratory judgment as to the meaning of a nonprofit organization’s exemption from taxation pursuant to General Statutes § 12-81b and Danbury Code § 18-20, and demanding reimbursement of all moneys it had paid to the city to avoid a…”
Interlude, Inc. v. Skurat, 734 A.2d 1045 (Conn. App. Ct. 1999). · cites it 4× “1 Interlude claims that the trial court improperly applied an exemption from taxation as allowed by General Statutes § 12-81b, as adopted by the Danbury Code § 18-20.”
Interlude, Inc. v. Skurat, 793 A.2d 251 (Conn. 2002). · cites it 2× “505 (AC 17634), is granted, limited to the following issue: “Did the Appellate Court properly conclude that General Statutes § 12-81b and Danbury Code § 18-20 require a municipality to abate the collection of previously assessed and levied property taxes effective as of the date…”
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.