Charitable and Certain Other Organizations

Charitable and Certain other Organizations

Pursuant to the provisions of C.G.S. §12-81 and §12-87. Scientific, educational, literary, historical, or charitable institution, an agricultural or horticultural society, a cemetery organization, or a hospital society*, or corporation* or sanatorium* must file a return every four years. An additional report must be filed in any assessment year that is not a required filing year when seeking exemption for property acquired or previously not exempt. Applications must be filed with the assessor in each town in which exempt property is situated and owned on the assessment day. Applications or returns must show all property for which exempt status is sought, and must be filed with each assessor on or before November 1, or if such day is a Saturday or Sunday, on the next business day.