Connecticut General Statutes

Conn. Gen. Stat. § 12-81t (2025)

Municipal option to abate property taxes on information technology personal property

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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 with respect to information technology personal property.

(P.A. 98-242, S. 6, 9.)

History: P.A. 98-242 effective June 8, 1998, and applicable to assessment years of municipalities commencing on or after October 1, 1998.

Notes of Decisions
Cited in 1 case, 2003–2003 · leading case: Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003).
Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003). · cites it 2× “81o (abatement of taxes on property of certain food manufacturing plants); General Statutes § 12-81p (abatement of taxes on property on which certain historic amusement theme parks are situated); General Statutes § 12-81q (abatement of taxes on property owned by entity that has…”
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