Connecticut State Department of Revenue Services

Real Estate Conveyance Tax Information

What’s New

Exemption for Deeds of Property With Dwelling Units

Legislation exempts from the real estate conveyance tax deeds of property with dwelling units where all such units are deed restricted as affordable housing. The legislation is effective July 1, 2023.

Exemption for Certain Sellers of a Mobile Manufactured Home Park

Legislation exempts the owner of a mobile manufactured home park who sells the park to its residents from liability for the real estate conveyance tax on said transfer under certain circumstances. More specifically, the exemption applies if the (1) entity buying the park is owned by more than 50% of the park’s residents or has been assigned purchase rights and (2) sale terms require the guaranteed maintenance of the property as a mobile manufactured home park. Under the legislation, the buyer is liable for the municipal portion of the conveyance tax and 50% of the state portion unless the buyer is otherwise exempt from the conveyance tax. The legislation is effective October 1, 2023.

For sales of a mobile manufactured home park that meet the above conditions, file Form OP-236 HP, Real Estate Conveyance – Home Park Tax Return.

Who Must File a Real Estate Conveyance Tax Return

A grantor, grantor’s attorney or grantor’s authorized agent must file Form OP-236, Connecticut Real Estate Conveyance Tax Return, to report the real estate conveyance tax imposed on any transfer of Connecticut real property when the consideration for the interest or property conveyed equals or exceeds two thousand dollars.

When to File

This tax must be filed and paid upon the recording of the deed, instrument or writing. Such tax shall be paid to the town clerk of the town in which the real property or any part thereof is situated. If the conveyed property is located in more than one municipality, complete a tax return for each town in which the property is located.

How to File for Municipalities Participating in Electronic Filing

If the town in which the property conveyed is located is participating in electronic filing, you can use myCTREC to file Form OP-236 and pay the real estate conveyance tax due. Click here to see the list of participating municipalities.   

File and pay Form OP-236 electronically using myCTREC. Attach all required supporting schedules and documentation.

portal.ct.gov/DRS/myconneCT/myCTREC/myCTREC

Electronic Payment Options

  • Pay by Direct Payment: Using this option authorizes DRS to electronically withdraw a payment from your bank account (checking or savings). Your direct payment will only be initiated after the successful recording of the instrument at the town clerk's office. At the end of the transaction, you will receive a confirmation number for your records.

How to File for Municipalities Not Participating in Electronic Filing

If the town in which the property conveyed is located is not participating in electronic filing in myCTREC, use the fillable Form OP-236. Submit both pages (DRS copy of OP‑236 and the Town Clerk Copy) of a completed tax return to the city or town clerk with a check for the amount on Line 20 (Total State of Connecticut tax due) payable to Commissioner of Revenue Services.

Required Attachments (In Certain Situations)

If there are more than two grantors or, if the grantor is a partnership, S Corporation, LLC, estate or trust, complete and attach OP-236 Schedule A-Grantors, Supplemental Information for Connecticut Real Estate Conveyance Tax Return.

If there is more than one grantee/buyer, complete and attach OP-236 Schedule B-Grantees, Supplemental Information for Connecticut Real Estate Conveyance Tax Return.

Refer to exemptions 13 and 23 below for additional required attachments.

A Sale or Transfer Using More than One Deed

If the sale or transfer is completed using more than one deed, the tax must be computed on the total consideration, even if the consideration and tax is split among two or more tax returns.  Under no circumstances should there be any difference in the total tax due and payable whether computed on one tax return or multiple related tax returns.

If the sale or transfer is completed using more than one deed for property located in more than one municipality, use AU-263, Real Estate Conveyance Tax Allocation Worksheet to allocate the consideration. The consideration shall be allocated between or among the municipalities in proportions to the assessed value of the real property located in each municipality. Keep the completed worksheet for your records. Do not submit it to the Department of Revenue Services (DRS).

For line instructions and other additional instructions for Form OP-236, please refer to Form OP-236 I.

City or Town Clerk Instructions

Participating town clerks can use myCTREC to review and approve (or reject) electronically filed Connecticut Real Estate Conveyance Tax Returns. Once approved, the return and payment will be submitted to DRS for processing.

If filing by mail, submit this return and check not later than ten days after receipt to the Commissioner of Revenue Services at:

Department of Revenue Services
State of Connecticut
PO Box 5035
Hartford, CT 06102-5035

Enter the three-digit town code, the volume, and the page reference in the box marked For Town Clerk Use Only. See Table A - Town Codes. Do not use staples.

Table A - Town Codes
Andover 001 Griswold 058 Prospect 115
Ansonia 002 Groton 059 Putnam 116
Ashford 003 Guilford 060 Redding 117
Avon 004 Haddam 061 Ridgefield 118
Barkhamsted 005 Hamden 062 Rocky Hill 119
Beacon Falls 006 Hampton 063 Roxbury 120
Berlin 007 Hartford  064 Salem  121
Bethany 008 Hartland 065 Salisbury 122
Bethel 009 Harwinton 066 Scotland 123
Bethlehem 010 Hebron 067 Seymour 124
Bloomfield 011 Kent 068 Sharon 125
Bolton 012 Killingly 069 Shelton 126
Bozrah 013 Killingworth 070 Sherman 127
Branford 014 Lebanon 071 Simsbury 128
Bridgeport 015 Leyard 072 Somers 129
Bridgewater 016 Lisbon 073 Southbury 130
Bristol 017 Litchfield 074 Southington 131
Brookfield 018 Lyme 075 South Windsor 132
Brooklyn 019 Madison 076 Sprague 133
Burlington 020 Manchester 077 Stafford 134
Canaan 021 Mansfield 078 Stamford 135
Canterbury 022 Marlborough 079 Sterling 136
Canton 023 Meriden 080 Stonington 137
Chaplin 024 Middlebury 081 Stratford 138
Cheshire 025 Middlefield 082 Suffield 139
Chester 026 Middletown 083 Thomaston 140
Clinton 027 Milford 084 Thompson 141
Colchester 028 Monroe 085 Tolland 142
Colebrook 029 Montville 086 Torrington 143
Columbia 030 Morris 087 Trumbull 144
Cornwall 031 Naugatuck 088 Union 145
Coventry 032 New Britain 089 Vernon 146
Cromwell 033 New Canaan 090 Voluntown 147
Danbury 034 New Fairfield 091 Wallingford 148
Darien 035 New Hartford 092 Warren 149
Deep River 036 New Haven 093 Washington 150
Derby 037 Newington 094 Waterbury 151
Durham 038 New London 095 Waterford 152
Eastford 039 New Milford 096 Watertown 153
East Granby 040 Newtown 097 Westbrook 154
East Haddam 041 Norfolk 098 West Hartford 155
East Hampton 042 North Brandford 099 West Haven 156
East Hartford 043 North Canaan 100 Weston 157
East Haven
 044 North Haven
 101 Westport 158
East Lyme
 045 N. Stonington
 102 Wethersfield
 159
Easton
 046 Norwalk
 103 Willington
 160
East Windsor
 047 Norwich
 104 Wilton
 161
Ellington
 048 Old Lyme
 105 Winchester
 162
Enfield
 049 Old Saybrook
 106 Windham
 163
Essex
 050 Orange
 107 Windsor
 164
Fairfield
 051 Oxford
 108 Windsor Locks
 165
Farmington
 052 Plainfield 109 Wolcott
 166
Franklin 053 Plainville 110 Woodbridge
 167
Glastonbury 054 Plymouth 111 Woodbury
 168
Goshen 055 Pomfret 112 Woodstock 169
Granby 056 Portland 113
 
Greenwich 057 Preston 114
 

Exempt Conveyances

If an exemption is claimed and no exemption code is entered, the return is incomplete and cannot be accepted by the town clerk. See Types of Exempt Conveyances.

Types of Exempt Conveyances (Enter on Line 14)

Exemption Code #

  1. The instrument is one the State of Connecticut is prohibited from taxing by the laws or Constitution of the United States. Enter citation to specific statutory or constitutional provision on Line 14.
  2. The instrument secures a debt or other obligation. (Example: mortgage deed)
  3. The State of Connecticut or a Connecticut political subdivision is either the grantor or grantee of this instrument.
  4. The instrument is a tax deed.
  5. The instrument is a deed or release of property that is security for a debt or other obligation. Such instruments do not include a deed in lieu of foreclosure.
  6. The instrument is a deed of partition (other than a decree of the Superior Court under Conn. Gen. Stat. § 52‑495).
  7. The instrument is a deed under a statutory merger or consolidation of corporations. The controlling interest transfer tax may apply.
  8. The instrument is a deed made by a subsidiary corporation to its parent corporation for no consideration (including no assumption of liabilities of the subsidiary corporation) other than the cancellation or surrender of the subsidiary corporation’s stock.
  9. The instrument conveys property under decree of the Superior Court as the result of:
  1. An annulment, dissolved marriage, or legal separation under Conn. Gen. Stat. § 46b‑81. Real estate conveyance tax returns are not required with the recording of Certificates by Decree;
  2. Foreclosure by a decree of sale or market sale under Conn. Gen. Stat. § 49‑24. On Line 4, enter the delinquent mortgagor’s name, followed by the court representative’s name and title (Committee) or enter the delinquent mortgagor’s Social Security Number or Federal Employer Identification Number, whichever is applicable. Enter the court representative’s mailing address;
  3. Partition of joint and common estates under Conn. Gen. Stat. § 52‑495; or
  4. A judgment of loss mitigation under Conn. Gen. Stat. § 49‑24. Enter the docket number on Line 14.
  1. The instrument conveys residential property no later than six months after the date on which the property was previously conveyed to a transferor that is either: (1) an employer that acquired the property from an employee under an employee relocation plan; or (2) an entity in the business of purchasing and selling residential property of employees who are being relocated.
  2. The instrument conveys property between affiliated corporations, provided both corporations are exempt from taxation under paragraph (2), (3), or (25) of section 501(c) of the Internal Revenue Code of the United States.
  3. The instrument conveys the principal residence of a grantor who: (1) is approved for property tax assistance under Conn. Gen. Stat. § 12‑129b or § 12‑170aa for the current property tax assessment year; or (2) was approved for assistance in a property tax assessment year ending 15 months earlier or less. Such an instrument is not exempt from the municipal real estate conveyance tax. The estate of a deceased person formerly approved for property tax assistance may not claim this exemption.
  4. The instrument conveys property located in an area designated in accordance with Conn. Gen. Stat. § 32‑70 as an enterprise zone. Such an instrument is not exempt from the municipal real estate conveyance tax.

    If claiming this exemption, attach a letter from the economic development officer of the relevant municipality stating that the property is located within the enterprise zone.

  5. The instrument conveys property from a § 501(c)(3) corporation to another §501(c)(3) corporation (as determined by the Internal Revenue Service).
  6. The instrument conveys property in connection with the reorganization of a mutual savings bank or mutual savings and loan association under Conn. Gen. Stat. §§ 36a-192 to 198.
  7. The instrument conveys property to any nonprofit organization organized for the purpose of holding undeveloped land in trust for conservation or recreation purposes.
  8. The instrument conveys property between spouses.
  9. The instrument conveys property located in a designated entertainment district. Such an instrument is not exempt from the municipal real estate conveyance tax.
  10. The instrument conveys land to a water company, as defined in Conn. Gen. Stat. § 16‑1, provided after the transfer the land is classified as Class I or Class II land, as defined in Conn. Gen. Stat. § 25‑37c.
  11. The instrument conveys property to effectuate a mere change of identity or form of ownership or organization where there is no change in beneficial ownership.
  12. The instrument conveys a transferor’s principal residence in lieu of foreclosure.
  13. The instrument conveys a transferor’s principal residence where the gross purchase price is insufficient to pay the sum of:

    • The mortgages encumbering the property transferred; and
    • Any real estate taxes and other charges for which the municipality may place a lien (such as sewer taxes) and which have priority over the mortgages encumbering the property transferred.

  14. The instrument conveys a transferor’s principal residence with a deteriorated concrete foundation caused by pyrrhotite, as determined by a professional engineer. The exemption applies only to the first transfer after the engineer’s written evaluation has been obtained by the transferor, and is not available to a transferor receiving financial assistance from the Crumbling Foundations Assistance Fund.

    If claiming this exemption, you must attach a copy of the engineer’s written evaluation indicating that the foundation of such residence was made with defective concrete or the exemption will be disallowed. If filing your return electronically, you must keep a copy of the engineer’s written evaluation and provide a copy if requested by DRS.

  15. The instrument is a deed of property with dwelling units where all such units are deed restricted as affordable housing.

Definitions

Unimproved land is real property that at the time of conveyance has no buildings, structures, or other physical improvements (including those under construction) to the property. Unimproved land includes land designated as farm, forest, or open space land.

Land designated as farm land means property classified as farmland under Conn. Gen. Stat. § 12‑107c, land designated as forest land means land classified as forest land under Conn. Gen. Stat. § 12‑107d, and land designated as open space land means land classified as open space land under Conn. Gen. Stat. § 12‑107e.

Physical improvements include but are not limited to underground drainage improvements; parking lots; paved roads; recreational or athletic facilities such as baseball fields or golf courses; and functioning underground tanks.

Residential dwellingmeans a single-family dwelling including a condominium unit or a cooperative unit whether or not owner occupied. Whether property is residential or nonresidential depends on the use to which the property has been devoted by the grantor. If a portion of the property has been used for residential purposes and the remainder has been used for nonresidential purposes, the use to which a preponderance of the square footage has been devoted is the use to which the property is deemed to have been devoted.

Residential property other than residential dwelling means real property that, at the time of conveyance, has buildings and structures (including those under construction) on the property used for residential housing. This includes apartment buildings, duplexes, nursing homes, and other multi-unit properties, whether or not the owner resides on the premises, but does not include hotels. It also includes real property that, at the time of its conveyance, does not have buildings and structures (including those under construction) but that has other physical improvements, as defined in unimproved land above, provided the real property is an approved residential building lot.

Nonresidential property other than unimproved land means real property that at the time of conveyance is used for any purpose other than residential use, but does not include unimproved land as defined above.

Property conveyed by a Delinquent Mortgagor: If the instrument conveys property on which mortgage payments have been delinquent for not less than six months to a corporation that is a financial institution or to a subsidiary of the corporation, which institution or subsidiary holds the delinquent mortgage on the property, enter the amount of the unpaid mortgage indebtedness plus unpaid accrued interest.

Financial institutionmeans a corporation that is a bank, bank and trust company, trust company, savings bank, savings and loan association, or credit union whether organized under the laws of this or any other State of the United States or the laws of the United States.