Connecticut Superior Court Finds Taxpayer’s Fuel Cell Modules, Equipment Entitled to Property Tax Exemption

The Connecticut Superior Court Oct. 18 found that Taxpayer’s fuel cells were property tax-exempt. The property at issue consisted of fuel cell modules and related equipment designed to produce electrical power. Taxpayer began assembling fuel cell stacks on Pfizer’s campus in May 2016. The town of Groton assessed the cells from Oct. 1, 2016, through Oct. 1, 2019, and imposed penalties on Taxpayer for not filing personal property declarations. The town assessed the cells as “construction in progress.” Taxpayer protested. The superior court noted that: 1) the fuel cells were personal property owned by Taxpayer but located on property owned ...