LCO No. 3265 1 of 2
General Assembly Raised Bill No. 5474
February Session, 2022
LCO No. 3265
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT ESTABLISHING A PROPERTY TAX EXEMPTION FOR
PROPERTY LOCATED ON CERTAIN INDIAN LANDS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-81 of the 2022 supplement to the general statutes 1
is amended by adding subdivision (80) as follows (Effective October 1, 2
2022, and applicable to assessment years commencing on or after October 1, 3
2022): 4
(NEW) (80) Real property and tangible personal property located on 5
reservation land held in trust for a federally recognized Indian tribe. 6
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2022, and
applicable to assessment
years commencing on or
after October 1, 2022
12-81
Raised Bill No. 5474
LCO No. 3265 2 of 2
Statement of Purpose:
To establish a property tax exemption for real property and tangible
personal property located on certain Indian lands.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]