Connecticut State Department of Revenue Services

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SN 2007(6)

2007 Legislative Change Affecting the Real Estate Conveyance Tax

Purpose: This Special Notice describes recent legislative changes affecting the real estate conveyance tax. 

Effective Date: July 1, 2007.

Statutory Authority: Conn. Gen. Stat. §12-494(a), as amended by House Bill No. 8001, §128, of the June 2007 Spec. Sess.; Conn. Gen. Stat. §12-494(b), as amended by 2007 Conn. Pub. Acts 154, §6.

Unimproved Land Includes Farm, Forest, and Open Space Land: Recent legislation enacted by the Connecticut General Assembly amends Conn. Gen. Stat. §12-494(a) to define unimproved land to include any land designated as farm, forest, or open space land. Prior to this amendment, the statute did not define unimproved land for purposes of the real estate conveyance tax.

For purposes of this amendment, land designated as farm land means property classified as farm land 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.

Municipal Real Estate Conveyance Tax Rate Remains 0.25%: Effective July 1, 2007, the municipal real estate conveyance tax rate on deeds conveying an interest in real property before July 1, 2008, will remain at one-fourth of one per cent (0.25%). The municipal real estate conveyance tax rate on deeds conveying an interest in real property on or after July 1, 2008 will be eleven-one hundredths of one per cent (0.11%). This increase in the rate to 0.25% was first imposed under 2003 Conn. Pub. Acts 2, §40, and was thereafter extended by 2004 Conn. Pub. Acts 216, §51, 2005 Conn. Pub. Acts 268, §1, and House Bill No. 8001, §128, of the June 2007 Spec. Sess.

Effect on Other Documents: None

Effect of This Document: A Special Notice announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions. A Special Notice indicates an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).

For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
  • 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

SN 2007(6)
Real Estate Conveyance Tax

Issued: 06/29/2007