Substitute House Bill No. 5168
Public Act No. 22-73
AN ACT CONCERNING PROPERTY TAX EXEMPTIONS FOR
PROPERTY USED FOR CHARITABLE PURPOSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (7) of section 12-81 of the 2022 supplement to
the general statutes is repealed and the following is substituted in lieu
thereof (Effective October 1, 2022, and applicable to assessment years
commencing on or after October 1, 2022):
(7) (A) Subject to the provisions of sections 12-87 and 12-88, the real
property of, or held in trust for, a corporation organized exclusively for
scientific, educational, literary, historical or charitable purposes or for
two or more such purposes and used exclusively for carrying out one or
more of such purposes or for the purpose of preserving open space land,
as defined in section 12-107b, for any of the uses specified in said section,
that is owned by any such corporation, and the personal property of, or
held in trust for, any such corporation, provided (i) any officer, member
or employee thereof does not receive or at any future time shall not
receive any pecuniary profit from the operations thereof, except
reasonable compensation for services in effecting one or more of such
purposes or as proper beneficiary of its strictly charitable purposes, and
(ii) in 1965, and quadrennially thereafter, a statement shall be filed on or
before [the first day of] November first with the assessor or board of Substitute House Bill No. 5168
Public Act No. 22-73 2 of 3
assessors of any town, consolidated town and city or consolidated town
and borough, in which any of its property claimed to be exempt is
situated. Such statement shall be filed on a form provided by such
assessor or board of assessors. Such form shall be posted on the Internet
web site of such assessor or board of assessors, if applicable. The real
property shall be eligible for the exemption regardless of whether it is
used by another corporation organized exclusively for scientific,
educational, literary, historical or charitable purposes or for two or more
such purposes;
(B) On and after [July 1, 1967] October 1, 2022, housing subsidized, in
whole or in part, by federal, state or local government and housing for
persons or families of low and moderate income shall not constitute a
charitable purpose under this section. As used in this subdivision,
"housing" shall not include real property used for [temporary] housing
belonging to, or held in trust for, any corporation organized exclusively
for charitable purposes and exempt from taxation for federal income tax
purposes, the primary use of which property is one or more of the
following: (i) An orphanage; (ii) a drug or alcohol treatment or
rehabilitation facility; (iii) housing for persons who are homeless,
persons with a mental health disorder, persons with intellectual or
physical disability or victims of domestic violence; (iv) housing for ex-
offenders or for individuals participating in a program sponsored by the
state Department of Correction or Judicial Branch; [and] or (v) short-
term housing operated by a charitable organization where the average
length of stay is less than six months. The operation of such housing,
including the receipt of any rental payments, by such charitable
organization shall be deemed to be an exclusively charitable purpose.
For the purposes of this subdivision, payments made by federal, state or
local government for the treatment, support or care of individuals
housed in the real property described in subparagraphs (B)(i) to (B)(v),
inclusive, of this subdivision shall not constitute housing subsidies; Substitute House Bill No. 5168
Public Act No. 22-73 3 of 3
Sec. 2. Section 12-89 of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2022, and
applicable to assessment years commencing on or after October 1, 2022):
The board of assessors of each town, consolidated town and city or
consolidated town and borough shall inspect the statements filed with
it [and required by] pursuant to sections 12-81, as amended by this act,
and 12-87 from scientific, educational, literary, historical, charitable,
agricultural and cemetery organizations, and shall determine what part,
if any, of the property claimed to be exempt by the organization [shall
be] is in fact exempt. [and] The board of assessors shall place a valuation
upon [all] any such property [, if any, as is] found to be taxable. [,
provided any] Any property acquired by any tax-exempt organization
after [the first day of] October first shall first become exempt on the
assessment date next succeeding the date of acquisition. For assessment
years commencing on or after October 1, 2022, if the board of assessors
determines that property claimed to be exempt is taxable, the board of
assessors shall state upon its records the rationale for such
determination. Any organization filing a tax-exempt statement,
aggrieved at the action of the assessor or board of assessors, may appeal,
within the time prescribed by law for such appeals, to the board of
assessment appeals. Any such organization claiming to be aggrieved by
the action of the board of assessment appeals may, within two months
from the time of such action, make application in the nature of an appeal
therefrom to the superior court for the judicial district in which such
property is situated.