Land Value Taxation Pilot Program

Introduction

Public Act 13-247 Section 329 expanded on Connecticut General Statutes §12-63h (PA 09-236 An Act Establishing a Land Value Taxation Pilot Program).  This legislation allows the Secretary of the Office of Policy and Management to establish a pilot land value taxation program in up to three municipalities in Connecticut.  “Selected municipalities shall develop a plan for implementation of land value taxation that (1) classifies real estate included in the taxable grand list as (A) land or land exclusive of buildings, or (B) buildings on land; and (2) establishes a different mill rate for property tax purposes for each class, provided the higher mill rate shall apply to land or land exclusive of buildings.” 

On or before December 31, 2020, and upon approval of the plan by the municipal legislative body, the plan must be submitted to the joint standing committees of the General Assembly having cognizance of matters relating to planning and development, finance, revenue and bonding and commerce.

Statutory Requirement

§12-63h of the Connecticut General Statutes also requires the Secretary of the Office of Policy and Management to “…establish an application procedure and any other criteria for the program.”  In accordance with this requirement, the Criteria and Application are available.

 Application for Land Value Taxation Pilot Program

 Criteria for Implementation of a Land Value Taxation Pilot Program

 Connecticut General Statutes, Section 12-63h

  For further information, please contact: Martin Heft, 860-418-6355 or Martin.Heft@ct.gov