Connecticut Superior Court Upholds Charitable Property Tax Exemptions for Nonprofit Residential Care Facilities

The Connecticut Superior Court recently issued an important decision addressing charitable property tax exemptions for nonprofit organizations operating residential housing for individuals with disabilities and mental health conditions. The case provides significant guidance regarding General Statutes § 12-81(7) and nonprofit tax exemption eligibility in Connecticut.the Superior Court ruled in favor of The Caring Community of…

Connecticut Appellate Court Confirms Property Tax Exemption for Church-Owned Property Leased to For-Profit Daycare

In Lee Memorial Methodist Church of Norwich, Connecticut v. City of Norwich, the Connecticut Appellate Court affirmed the trial court’s decision holding that property owned by a religious organization and leased to a for-profit daycare operator qualifies for a tax exemption under General Statutes § 12-81(14). The court concluded that the statute’s plain language requires only…

2025 Connecticut Municipal Property Tax Revaluations: What Property Owners Should Know

Municipal property tax revaluations are currently underway across Connecticut. If you own property in one of the towns listed below, you will soon receive a notice informing you of your new assessment. Revaluations can significantly affect taxable assessed value, and property owners should take the time to carefully review and verify their assessment. Municipalities Currently…

Connecticut Appellate Court Decision Underscores The Need For Properly Documented And Council-Approved Tax Abatement Agreements

The Connecticut Appellate Court recently affirmed a trial court decision in Park Seymour Associates, LLC v. City of Hartford, rejecting a property owner’s challenge to real estate tax assessments tied to alleged tax abatement agreements. The plaintiffs, Park Seymour Associates, LLC and Park Squire Associates, LLC, argued that their Hartford apartment properties were subject to…

Market Changes Pose Serious Challenges for Connecticut Property Owners Facing Condemnation

By C. Scott Schwefel When the State of Connecticut or local municipalities seek to acquire private property for major public projects—such as highway expansions, public transit developments, or infrastructure improvements—property owners may face the legal process known as condemnation. Residential properties, vacant land, and commercial real estate throughout Connecticut are at risk under Connecticut eminent…