Connecticut Superior Court Finds Leased Charity Property Taxable Under Healthcare Acquisition Statute

The Connecticut Superior Court, Judicial District of New Britain, granted summary judgment in favor of the Town of South Windsor, ruling that charity property leased to a healthcare company is subject to municipal property tax. The taxpayer, a charitable organization, sought tax exemption for a property it leased to a HealthCare Corporation (HHC), arguing it should be exempt under charitable organization statutes. The exemption was denied, and the taxpayer appealed. Upon review, the Court found that Connecticut General Statutes §12-66a, which makes properties acquired by large healthcare systems taxable, overrides other tax exemption provisions. The Court reasoned that the lease ...