Connecticut General Statutes
Conn. Gen. Stat. § 12-81z (2025)
Municipal option to abate taxes on property of nonstock corporation providing citizenship classes
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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 real or personal property of any nonstock corporation which provides classes on United States citizenship, provided no officer, director or member of such corporation receives, in any year for which such abatement is effective, any pecuniary profit or any distribution of profits from the operations of such corporation, except reasonable compensation for expenses or for services in effecting the purposes of such classes.
(P.A. 00-130, S. 1, 2.)
History: P.A. 00-130 effective October 1, 2000, and applicable to assessment years commencing October 1, 2000.
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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). “operty owned by local volunteer firefighters and certain other local volunteer emergency and civil preparedness personnel); General Statutes § 12-81x (abatement of taxes on certain property owned and occupied by surviving spouse of police officer or firefighter who dies while…”
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