Conn. Gen. Stat. § 12-66c - Sec. 12-66c. Taxation of Residential Real Property Intended for Student Learning.

Notwithstanding any provision of this chapter or chapter 201 or 204 or any special act, except subdivision (8) of section 12-81, which provides an exemption from taxation of real or personal property held by or on behalf of a private nonprofit institution of higher learning, as defined in section 12-20a, any residential real property intended for use or used as student housing, except a dormitory, that is held by or on behalf of such entity, shall be taxable by a municipality in accordance with the provisions of this chapter and chapters 201 and 204. For purposes of this subsection: (1) “Residential real property” means any house or building, or portion thereof, which is rented, leased or hired out to be occupied as a home or residence of one or more students, and (2) “dormitory” means a building containing living or sleeping facilities consisting of twenty or more beds intended for use or used as student housing and maintained by a private nonprofit institution of higher learning, as defined in section 12-20a.

(June Sp. Sess. P.A. 15-5, S. 241.)

History: June Sp. Sess. P.A. 15-5 effective June 30, 2015, and applicable to assessment years commencing on and after October 1, 2015.