SC20506 - Rainbow Housing Corp. v. Cromwell (Property taxes; "General Statutes § 12-81 (7) generally exempts from taxation real
property
owned by a tax-exempt charitable organization and used exclusively for
charitable purposes; see General Statutes § 12-81 (7) (A); but excludes from
that exemption 'housing subsidized, in whole or in part, by federal, state
or local government . . . .' General Statutes § 12-81 (7) (B). The subsidized
housing exclusion contains an exception for 'temporary housing' used primarily
for certain enumerated charitable purposes, including 'housing for . . .
persons with a mental health disorder . . . .' General Statutes § 12-81
(7) (B) (iii). This appeal requires us to determine whether the trial court correctly
determined that property used for a residential mental health treatment program
was tax exempt under § 12-81 (7) on the grounds that it does not provide
housing subsidized by the government and that any housing provided is temporary.
We affirm the judgment of the trial court."