Quadrennial Tax Exempt Applications are Due by November 1, 2017
Attention Connecticut Land Trusts: All scientific, educational, literary, historical, charitable, agricultural, horticultural and private secular cemetary organizations are required to file a report with the assessor in order to be granted tax exempt status.
In accordance with the Connecticut General Statutes (CGS), this is the year in which the quadrennial tax exempt application (M3) must be filed with the Assessor's office. CGS sections 12-81 (7), (10), and (11) require the filing of a Tax Exempt Application seeking property tax exempt status. This exemption will commence and/or continue with the October 1, 2017 Grand List.
CGS section 12-87 requires tax exempt organizations to report any additional property aquired since the filing of the initial application or the last previous quadrennial report. Organizations that have been exempt should check the line labeled "Quadrennial Report (Renewal)". Organizations initially requesting a property tax exemption for the years 2017, 2018, 2019, and 2020 should check the line labeled "Initial Application".
Please read the application carefully and supply all requested information.
If a Tax Exempt Application is not filed on or before November 1, 2017 an organization may apply to the Assessor for a filing extension pursuant to CGS section 12-87a. When an extension is granted, a late filing fee of thirty-five dollars ($35.00), payable to Treasurer, Town of Essex must accompany such tax exempt application. Failure to file in a timely manner will result in the removal or denial of tax exempt status.
Please contact your town's assessor for an M3 application and for more information.
An example of a notice from the Town of Stonington Assessor, which includes a list of required information, is attached below.
Visit our webpage on Municipal Tax Assessments for other information.