Connecticut Superior Court Grants Charitable Property Tax Exemption for Nonprofit Residential Care Provider

The Connecticut Superior Court ruled that a nonprofit organization providing residential care for individuals with severe mental health disorders and intellectual disabilities qualifies for property tax exemption under Public Act 22-73. The town denied exemptions for Grand List Years 2022, 2023, and 2024. The court held that Public Act 22-73 expressly deems such housing to be used exclusively for charitable purposes. The court further found that substantial state funding does not defeat charitable exemption status when the organization also receives private donations. Judgment was entered for the nonprofit, granting the requested exemptions. [The Caring Cmty. of Conn., Inc. v. Town ...