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Property Law Supreme Court Slip Opinion

by Zigadto, Janet

 

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."