Conn. Gen. Stat. » Title 08 — · Chapter 128 — Department of Housing: Municipal Housing Projects
Connecticut General Statutes

Conn. Gen. Stat. § 8-58 (2025)

Exemption from taxes and Uniform Securities Act. Payments in lieu of taxes

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Bonds of any authority or of any agency or instrumentality designated or appointed by an authority are declared to be issued for an essential public and governmental purpose and to be public instrumentalities and, together with interest and income thereon, shall be exempt from taxes and from the Connecticut Uniform Securities Act. The property of an authority or of any agency or instrumentality designated or appointed by an authority shall be exempt from all local and municipal taxes, except that when any commercial facility is included in a housing project, such facility shall be subject to assessment and taxation in the same manner as other taxable property in the municipality. A municipality may (a) fix a sum, and such sum shall be paid to it annually by the authority, in respect of each project; or (b) agree that the authority shall not pay or be liable to pay any sum whatsoever in respect of a project or projects for any year or years; or (c) agree with an authority or the federal government upon the sum to be paid by the authority for any year or years in respect of a project or projects, or accept or agree to accept a fixed sum or other consideration in lieu of such payment.

(1949 Rev., S. 939; P.A. 73-158, S. 2; P.A. 83-339, S. 5, 9.)

History: P.A. 73-158 provided that commercial facility in housing project is not exempt from taxation; P.A. 83-339 provided for tax exemption for bonds of agencies and instrumentalities of an authority and provided for an exemption for all bonds from the State Uniform Securities Act.

Cited. 216 C. 112.

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Notes of Decisions
Cited in 3 cases, 1973–2015 · leading case: City of Norwich v. Hous. Auth. of Norwich, 579 A.2d 50 (Conn. 1990).
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City of Norwich v. Hous. Auth. of Norwich, 579 A.2d 50 (Conn. 1990). · cites it 2× “See General Statutes § 8-58. *122 The defendants then launch into the second aspect of their argument that deals directly with the local versus state agency question found in § 8-40.”
Bogan v. New London Hous. Auth., 366 F. Supp. 861 (D. Conn. 1973). “§ 8-58, but are not guaranteed by the state or any political subdivision thereof.”
Williams v. Hous. Auth., 124 A.3d 537 (Conn. App. Ct. 2015). · cites it 2× “) 6 General Statutes § 8-58 provides in relevant part: ‘‘The property of [a housing] authority or of any agency or instrumentality designated or appointed by an authority shall be exempt from all local and municipal taxes .”
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