A Summary of Connecticut's Enterprise Zone Program

Laws/Regulations

This page provides some history and the Statutory references to Connecticut's various zones approved to receive tax incentive benefits under the statewide Enterprise Zone Program.

The statewide Enterprise Zone program of benefits is handled by several State agencies and each participating municipality.

The application for certification is administered by the Connecticut Department of Economic and Community Development. Some of the program definitions and requirements are codified in the Connecticut General Statutes, including but not limited to these sections:

CGS Sec. 32-9j
CGS Sec. 32-9r
CGS Sec. 32-70 et seq.
CGS Sec. 32-222


Some of the tax incentive benefits relating to property tax assessment are handled by the Connecticut Department of Revenue Services, and are defined in the Connecticut General Statutes, including but not limited to these sections:

  • CGS Sec. 12-81. Exemptions subsection (59) - real property
  • CGS Sec. 12-81. Exemptions subsection (60) - personal property (machinery and equipment)
  • CGS Sec. 12-498. Exempt transactions subsection (b) - conveyance tax for property transfer

Legislative Reports

Additionally, the Connecticut General Assembly's Office of Legislative Research has published several reports that well present the history and the explanations of the statewide program, including but not limited to: 

List of Municipalities in the Enterprise Zone Program

For those municipalities that participating in the State's distressed municipality reimbursement for loss related to tax exemptions under this program, please visit the DECD's web page for distressed municipalities (https://portal.ct.gov/DECD/Content/About_DECD/Research-and-Publications/02_Review_Publications/Distressed-Municipalities).
To view the specific references for the various zones under this program, the references are shown in two ways below:

Connecticut’s Enterprise Zone Program zone types

Listed in alphabetical order by the name of the zone (zone designation).               


Airport Development Zone
CGS Sec. 32-75d

Bioscience Enterprise Corridor Zone
CGS Sec. 32-41s

Contiguous Municipality Zone
CGS Sec. 32-70 subsections (b)(2) and (b)(3)

Defense Plant Zone
CGS Sec. 32-56 subsection (e)

Enterprise Zone (targeted investment communities)
CGS Sec. 32-70 

Enterprise Corridor Zone (public investment communities)
CGS Sec. 32-80

Entertainment District
this zone is only available within targeted investment communities with existing Enterprise Zones approved under CGS Sec. 32-70
CGS Sec. 32-76 subsections (a) and (c), and CGS Sec. 32-76a

Knowledge Center Enterprise Zone
CGS Sec. 32-70g

Qualified Manufacturing Plant
CGS Sec. 32-75c , where:
subsection (a) relates to facilities outside of yet contiguous to a municipality with an existing Enterprise Zones approved under CGS Sec. 32-70 (within the CT DECD this is referred to as the "Manufacturing Plant Zone", and
subsection (b) relates to facilities within existing Enterprise Zones approved under CGS Sec. 32-70 (within the CT DECD this is referred to as the "Qualified Manufacturing Plant").

Railroad Depot Zone
CGS Sec. 32-75a. NOTE: This zone designation is only available within targeted investment communities with existing Enterprise Zones approved under CGS Sec. 32-70.
 

Connecticut’s Enterprise Zone Program zone types

Listed in order of reference within the Connecticut General Statutes.

 

Bioscience Enterprise Corridor Zone
CGS Sec. 32-41s

Defense Plant Zone
CGS Sec. 32-56 subsection (e) for manufacturing facilities located outside of distressed municipalities; 
CGS Sec. 32-70 subsection (c)(2)(A) for manufacturing facilities located within distressed municipalities

Contiguous Municipality Zone
CGS Sec. 32-70 subsections (a), (b), and (c) 

Enterprise Zone (targeted investment communities)
CGS Sec. 32-70 et sec.

Knowledge Center Enterprise Zone
CGS Sec. 32-70g

Railroad Depot Zone
CGS Sec. 32-75a. NOTE: This zone designation is only available within targeted investment communities with existing Enterprise Zones approved under CGS Sec. 32-70

Qualified Manufacturing Plant
CGS Sec. 32-75c , where:**subsection (a) relates to facilities outside of yet contiguous to a municipality with an existing Enterprise Zones approved under CGS Sec. 32-70 (within the CT DECD this is referred to as the "Manufacturing Plant Zone", and **subsection (b) relates to facilities within existing Enterprise Zones approved under CGS Sec. 32-70 (within the CT DECD this is referred to as the "Qualified Manufacturing Plant").

Airport Development Zone
CGS Sec. 32-75d

Entertainment District
CGS Sec. 32-76  and CGS Sec. 32-76a.
NOTE: This zone designation is only available within targeted investment communities with existing Enterprise Zones approved under CGS Sec. 32-70

Enterprise Corridor Zone Ipublic investment communities)
CGS Sec. 32-80