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

Conn. Gen. Stat. § 12-87 (2026)

Additional report. Property, when taxable

✓ current as of May 2026
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During any year for which a report is not required by subdivisions (7), (10) and (11) of section 12-81, a report shall be filed during the time prescribed by law for the filing of assessment lists next succeeding the acquiring of property not theretofore made exempt by said subdivisions. Property otherwise exempt under any of said subdivisions and this section shall be subject to taxation until the requirements of said subdivisions and of this section have been complied with.

(1949 Rev., S. 1762.)

Cited. 144 C. 206; 169 C. 454.

Cited. 2 CA 152.

Educational societies must file for tax exemption under Sec. 12-81(7). 3 CS 387. Cited. 4 CS 459.

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Notes of Decisions
Cited in 3 cases, 1969–2004 · leading case: Hartford Hosp. v. Bd. of Tax Review, 256 A.2d 234 (Conn. 1969).
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Hartford Hosp. v. Bd. of Tax Review, 256 A.2d 234 (Conn. 1969). · cites it 6× “At the same time the legislature enacted the predecessor of General Statutes § 12-87, which provided that, if any scientific, educational, literary, historical, charitable, agricultural or cemetery organization secured property, which it claimed to be exempt, during any year in…”
Univ. of Hartford v. City of Hartford, 477 A.2d 1023 (Conn. App. Ct. 1984). · cites it 3× “” General Statutes § 12-87 provides: “During any year for which a report is not required by subdivisions (7), (10) and (11) of section 12-81, a report shall be filed during the time prescribed by law for the filing of assessment lists next succeeding the acquiring of property…”
Isaiah 61:1, Inc. v. City of Bridgeport, 851 A.2d 277 (Conn. 2004). · cites it 2× “General Statutes § 12-87 provides: “During any year for which a report is not required by subdivisions (7), (10) and (11) of section 12-81, a report shall be filed during the lime prescribed by law for the filing of assessment lists next succeeding the acquiring of property not…”
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