LCO No. 3739 1 of 2
General Assembly Raised Bill No. 1188
January Session, 2025
LCO No. 3739
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
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 general statutes is amended by adding 1
subdivision (84) as follows (Effective October 1, 2025, and applicable to 2
assessment years commencing on or after October 1, 2025): 3
(NEW) (84) Real property and tangible personal property located on 4
reservation land held in trust for a federally recognized Indian tribe. 5
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2025, and
applicable to assessment
years commencing on or
after October 1, 2025
12-81(84)
Statement of Purpose:
To establish a property tax exemption for real property and tangible
personal property located on certain Indian lands.
Raised Bill No. 1188
LCO No. 3739 2 of 2
[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.]