Conn. Gen. Stat. § 12-81ll - Sec. 12-81ll. Municipal Option to Abate Property Taxes on Child Care Center or Group Child Care Home.
Section 12-81l - Sec. 12-81l. Uniform Income Requirements for Exemptions From Property Tax Under Sections 12-81f, 12-81g, 12-81i and 12-81j.Section 12-81m - Sec. 12-81m. Municipal Option to Abate up to Fifty Per Cent of Property Taxes of Dairy Farm, Fruit Orchard, Vegetable, Nursery, Nontraditional or Tobacco Farm or Commercial Lobstering Business Operated on Maritime Heritage Land.
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, for not more than five tax years, for any property or portion of a property (1) used in the operation of a child care center or group child care home licensed pursuant to section 19a-80, or a family child care home licensed pursuant to section 19a-87b, and (2) owned by the person, persons, association, organization, corporation, institution or agency holding such license.
(P.A. 22-81, S. 13.)
History: P.A. 22-81 effective October 1, 2022, and applicable to assessment years commencing on or after October 1, 2022.
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