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

Conn. Gen. Stat. § 12-88 (2026)

When property otherwise taxable may be completely or partially exempted

✓ current as of May 2026
Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
Real property belonging to, or held in trust for, any organization mentioned in subdivision (7), (10), (11), (13), (14), (15), (16) or (18) of section 12-81, which real property is so held for one or more of the purposes stated in the applicable subdivision, and from which real property no rents, profits or income are derived, shall be exempt from taxation though not in actual use therefor by reason of the absence of suitable buildings and improvements thereon, if the construction of such buildings or improvements is in progress. The real property belonging to, or held in trust for, any such organization, not used exclusively for carrying out one or more of such purposes but leased, rented or otherwise used for other purposes, shall not be exempt. If a portion only of any lot or building belonging to, or held in trust for, any such organization is used exclusively for carrying out one or more of such purposes, such lot or building shall be so exempt only to the extent of the portion so used and the remaining portion shall be subject to taxation.

(1949 Rev., S. 1763.)

Cited. 119 C. 57; 125 C. 59. Property used as residence for teachers is used for “other purposes”. 138 C. 347. Cited. 144 C. 206. Burden is on claimant to file report establishing its right to exemption. 158 C. 138. Apartment used exclusively to house medical personnel in close proximity to hospital is tax-exempt despite fact rent is collected from the tenants. 160 C. 370. Cited. 169 C. 454; 172 C. 439. Prior cases misread Sec. 12-81 to require that the property for which tax exemption is sought produce no rent, profits or income, and restriction relating to “rents, profits or income” is only relevant if the property is not being used for charitable or other exempt purpose by reason of the absence of suitable buildings or improvements thereon, if construction of such buildings or improvements is in progress; property taxes may be apportioned based on the physical use of the subject property, but where charitable and noncharitable aspects of nonprofit skilled nursing facility are fully integrated and intertwined, the facility does not qualify for apportionment. 290 C. 695.

Cited. 2 CA 152; 9 CA 448.

Burden on plaintiff to show property used exclusively for one of the purposes specified. 4 CS 459. Monthly payment made by inmate or Department of Correction to halfway house is not rent, but is in furtherance of charitable purpose of providing inmates transition into society. 47 CS 520.

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

Notes of Decisions
Cited in 18 cases (2 in the last 5 years), 1969–2026 · leading case: St. Joseph's Living Ctr., Inc. v. Town of Windham, 966 A.2d 188 (Conn. 2009).
Sort: Relevance Newest Treatment
St. Joseph's Living Ctr., Inc. v. Town of Windham, 966 A.2d 188 (Conn. 2009). · cites it 86× “to 2003) § 12-81(7) [1] and General Statutes § 12-88. *193 [2] On appeal, the Center claims that the trial court improperly concluded that its property was ineligible for tax-exempt status under § 12-81(7).”
Hartford Hosp. v. City & Town of Hartford, 279 A.2d 561 (Conn. 1971). · cites it 8× “The defendant concedes that the plaintiff is a hospital corporation whose property is entitled to an exemption under the terms of § 12-81 (16) of the General Statutes subject to the provisions of § 12-88 of the General Statutes. It assigns error in the conclusion of the trial…”
United Church of Christ v. Town of West Hartford, 539 A.2d 573 (Conn. 1988). · cites it 6× “The plaintiff United Church of Christ was denied a local property tax exemption under General Statutes § 12-88 1 when the trial court found, on an appeal from the local board of tax review, that the land involved in its housing project in West Hartford was not being used…”
H.O.R.S.E. of Connecticut, Inc. v. Town of Washington, 783 A.2d 993 (Conn. 2001). · cites it 2× “General Statutes § 12-88 provides in relevant part: “Real property belonging to, or held in trust for, any organization mentioned in subdivision (7) .”
Isaiah 61:1, Inc. v. City of Bridgeport, 851 A.2d 277 (Conn. 2004). · cites it 21× “The city claims that the plaintiffs property does not qualify for tax exempt status under § 12-81 (7), and is not otherwise tax exempt under General Statutes § 12-88, because: (1) the premises are rented to department inmates; (2) the inmates occupying the premises pay “rent” to…”
Univ. of Hartford v. City of Hartford, 477 A.2d 1023 (Conn. App. Ct. 1984). · cites it 4× “” General Statutes § 12-88 provides: “Real property belonging to, or held in trust for, any organization mentioned in subdivision (7), (10), (11), (13), (14), (15), (16) or (18) of section 12-81, which real property is so held for one or more of the purposes stated in the…”
United Church of Christ v. Town of West Hartford, 519 A.2d 1217 (Conn. App. Ct. 1987). · cites it 4× “This appeal involves the narrow issue of whether the court erred when it found that the land involved in the plaintiff church’s Hart Meadow housing project in West Hartford was not being used exclusively for charitable purposes within the meaning of General Statutes § 12-81 (7),…”
Grace N' Vessels of Christ Ministries, Inc. v. City of Danbury, 733 A.2d 283 (Conn. App. Ct. 1999). · cites it 6× “Grace N’ Vessels claims that the trial court improperly determined that (1) a nonprofit charitable corporation that acquires real property used for charitable purposes, *868 which the city subsequently declared to be exempt from taxation, can be compelled to pay property taxes…”
Hartford Hosp. v. Bd. of Tax Review, 256 A.2d 234 (Conn. 1969). · cites it 2× “Subsection (b) required that, in order to qualify property for tax exemption, a statement on forms prepared by the tax commissioner must be filed with the city assessor in 1963 and quadrennially thereafter.”
Farms Country Club, Inc. v. Carini, 374 A.2d 1094 (Conn. 1977). “If the leased property were taxed to Gaylord, pursuant to § 12-64, no refund could be made since the property would not be used for a charitable purpose, and therefore would not qualify for an exemption under § 12-88. Hartford Hospital v. Board of Tax Review, 158 Conn.”
Lee Mem'l Methodist Church of Norwich, Connecticut v. Norwich (Conn. App. Ct. 2026). · cites it 21× “On appeal, the defendant claims that the court (1) misapplied the plain language of § 12-81 (14) by ignoring the fact that the plaintiff’s real property was not used exclusively as a daycare facility, (2) ignored the plain language of § 12-81 (7) and (14), which requires…”
Covenant Home, Inc. v. Town of Cromwell, 777 A.2d 216 (Conn. Super. Ct. 2000). “Section 12-88 contains circumstances under which exempt property may lose its exemption, such as the property no longer being used for the purpose of the original exemption.”
Show all 18 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.