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Telecommunications Services Companies' Tax Liability

Published by data.ct.gov | State of Connecticut | Catalog Last Checked: October 13, 2025 at 02:31 AM | Dataset Last Updated: October 07, 2025
The Office of Policy and Management determines the annual personal property tax liability of telecommunications services companies that are subject to taxation under §12-80a and §12-80b of the Connecticut General Statutes (CGS). CGS Section 12-80a allows telecommunications services companies to have their personal property assessed by the state, rather than by the assessor of the city or town in which the property is located. These companies issue personal property tax payments directly to municipalities.

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