OPM: Land Value Taxation Pilot Program

Land Value Taxation Pilot Program
 

Introduction

Public Act 13-247 Section 329 expanded on Connecticut General Statutes §12-63h (PA 09-236 An Act Establishing a Land Value Taxation Pilot Program).  This legislation allows the Secretary of the Office of Policy and Management to establish a pilot land value taxation program in up to three municipalities in Connecticut.   “Selected municipalities shall develop a plan for implementation of land value taxation that (1) classifies real estate included in the taxable grand list as (A) land or land exclusive of buildings, or (B) buildings on land; and (2) establishes a different mill rate for property tax purposes for each class, provided the higher mill rate shall apply to land or land exclusive of buildings.”

 

Statutory Requirement

§12-63h of the Connecticut General Statutes also requires the Secretary of the Office of Policy and Management to “…establish an application procedure and any other criteria for the program.”  In accordance with this requirement, the Criteria and Application are available.

 

Download:  Application for Land Value Taxation Pilot Program (.doc)

Download:  Criteria for Implementation of a Land Value Taxation Pilot Program (.docx)

Web Link:  Connecticut General Statutes, Section 12-63h

 

For further information, please contact:

David Kalafa

Intergovernmental Policy Division

Phone (860) 418-6221

Fax (860) 418-6493

david.kalafa@ct.gov





Content Last Modified on 6/12/2018 12:59:28 PM