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 laws, definitions and requirements are codified in the Connecticut General Statutes, including, but not limited to, these sections:

CGS Sec. 1-2z

CGS Sec. 32-9j

CGS Sec. 32-9p

CGS Sec. 32-9r

CGS Sec. 32-9s

CGS Sec. 32-9u

CGS Sec. 32-41s

CGS Sec. 32-56

CGS Sec. 32-70 to 32-80

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 (land and structures).
• CGS Sec. 12-81. Exemptions subsection (60) - personal property (machinery and equipment).
• CGS Sec. 12-81. Exemptions subsection (70) - Machinery and equipment acquired as part of technological upgrading of manufacturing process. 
• CGS Sec. 12-81. Exemptions subsection (76) - Machinery and equipment assessed commencing on or after October 1, 2011. 
• CGS Sec. 12-498. Exempt transactions subsection (b) - conveyance tax for property transfer.

Other related laws

Conn. Regs. Sec. 21a-115-29 (1992)

Conn. Regs. Sec. 32-9p-1 (1984)

Conn. Regs. Sec. 32-9p-2 (1984)

Conn. Regs. Sec. 32-9p-3 (1984)

Conn. Regs. Sec. 32-9p-4 (1986)

Conn. Regs. Sec. 32-9p-5 (1991)

Conn. Regs. Sec. 32-9p-6 (1984)

Conn. Regs. Sec. 32-9p-7 (1984)

Conn. Regs. Sec. 32-9p-8 (1991)

Conn. Regs. Sec. 32-9p-9 (1984)

Conn. Regs. Sec. 32-9p-10 (1986)

Conn. Regs. Sec. 32-9s-1 (Rev. 1999)

Conn. Regs. Sec. 32-9s-2 (Rev. 1999)

Conn. Regs. Sec. 32-70-1 (1982) 

Conn. Regs. Sec. 32-75-1 (2006) 

Conn. Regs. Sec. 32-75-2 (2006)

Conn. Regs. Sec. 32-75a-1 (1998)

Conn. Regs. Sec. 32-75a-2 (1998)

Conn. Regs. Sec. 32-75a-3 (1998)

Conn. Regs. Sec. 32-75a-4 (1998)

Conn. Regs. Sec. 32-75a-5 (1998)

Conn. Regs. Sec. 32-75a-6 (1998)

Conn. Regs. Sec. 32-75c-1 (1998)

Conn. Regs. Sec. 32-75c-2 (1998)

Conn. Regs. Sec. 32-75c-3 (1998)

Conn. Regs. Sec. 32-75c-4 (1998)

Conn. Regs. Sec. 32-75c-5 (1998)

Conn. Regs. Sec. 32-75c-6 (1998)

Conn. Regs. Sec. 32-76-1 (1998)

Conn. Regs. Sec. 32-76-2 (1998)

Conn. Regs. Sec. 32-76-3 (1998)

Conn. Regs. Sec. 32-76-4 (1998)

Conn. Regs. Sec. 32-76-5 (1998)

Conn. Regs. Sec. 32-76-6 (1998)

Conn. Regs. Sec. 32-76-7 (1998)

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: 

• Office of Legislative Research: “Enterprise Zones” By James Orlando, Associate Analyst and Evelyn Arnold, Budget Analyst II, August 25, 2011, OLR report # 2011-R-0307,  listing zones by Statute, includes year created and municipalities approved for each zone by CT DECD
• Office of Legislative Research: "History of Changes to Enterprise Zone Program" August 25, 2011, OLR report # 2011-R-0314
• Office of Legislative Research: "Urban Jobs Program" By John Rappa, Chief Analyst, December 28, 1991, OLR report # 2011-R-0492 
• Office of Legislative Research: "Tax Incentives" by John Rappa, Principal Analyst, August 13, 1997, OLR report # 97-R-0856
• Office of Legislative Research: “Entertainment Districts and Enterprise Zones” By Saul Spigel, Chief Analyst , August 24, 1998, OLR report # 98-R-1052
• Office of Legislative Research: "Real Estate Conveyance Tax" by Rute Pinho, Principal Analyst, July 9, 2020, OLR report # 2020-R-0020
• Officeof Legislative Research: '"Enterprise Zone Program Overview" By Shaun McGann, Legislative Analyst II, October 28, 2020, OLR report # 2020-R-0252
• Office of Legislative Research: Special report "Acts Affecting Municipalities" by Julia Singer Bansal, Senior Legislative Attorney, August 4, 2021, OLR report # 2021-R-0135
• Office of Legislative Research: Special report "Acts Affecting Business and Jobs" by Shaun McGann, Associate Analyst, July 1, 2022, OLR report # 2022-R-0117
• Office of Legislative Research: Special report "Acts Affecting Taxes" by Rute Pinho, Chief Analyst, June 28, 2022, OLR report # 2022-R-0121
• Office of Legislative Research: "Distressed Municipality Designation" by Jessica Schaeffer-Helmecki, Associate Legislative Attorney, Co-Authors Sarah Leser, Legislative Analyst II, and Shaun McGann, Associate Analyst, January 11, 2023, OLR report # 2023-R-0017

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:

• by name of zone (alphabetical sort)
• by the State law (as listed within the Connecticut General Statutes, listed below as "CGA").

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 / Manufacturing Plant Zone 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 and Regulations of State Agencies.   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.  Conn. Regs. Sec. 32-75a-1 through to and including 32-75a-6 (1998) 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").  Conn. Regs. Sec. 32-75c-1 through to and including 32-75c-6 (1998) 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.  Conn. Regs. Sec. 32-76-1 through to and including 32-76-7 (1998) Enterprise Corridor Zone Ipublic investment communities) CGS Sec. 32-80