Connecticut Superior Court Finds Properties Belonging to U.S. Tax-Exempt, Reverses Greenwich Assessor’s Decision

The Connecticut Superior Court Aug. 18 found Taxpayers’ property exempt from property taxes. Taxpayers, the landlord and the U.S. Postal Service (USPS) as lessee, were assessed tax upon reexamination by the Greenwich Town Assessor. Taxpayers appealed, claiming the property was tax-exempt. The superior court found: 1) the language of the lease and lease amendment established that the building and improvements belonged to the USPS; 2) state law exempts properties belonging to, or held in trust for the U.S. government, the taxation of which hasn’t been authorized by Congress; 3) the town sent Taxpayers two notices before the change of assessment ...