Manufacturing Machinery

A property tax exemption is available for eligible manufacturing machinery and equipment. In broad terms, this exemption is available for machinery and equipment used in what is thought of as traditional manufacturing, as well as for machinery and equipment used in the biotechnology industry or in research and development. In addition, it is available for machinery and equipment used in the production of motion pictures, video and sound recordings. Certain machinery and equipment used in connection with recycling solid waste in a Material Resource Recovery Facility or a Volume Reduction Plant is also eligible for exemption. The machinery and equipment must be tangible personal property that is depreciable, for Internal Revenue purposes, over either five or seven years, be predominantly used for a manufacturing purpose, and be located in a manufacturing facility.

Annual application to the Assessor is November 1st. Application must be filed by the property owner on a "Manufacturing Machinery and Equipment Claim" Form M-65.

Distressed Municipality

A five-year, 80% property tax exemption for machinery and equipment located in a facility for which: (1) an Eligibility Certificate has been issued; and (2) the machinery and equipment is certified by the Department of Economic and Community Development (DECD).

Annual renewal certificate (M-55) must be filed with the Assessor by November 1st.

Commercial Vehicles

A 100% exemption is available for certain commercial vehicles. This exemption may be granted up to five years. Eligibility is dependent on the following:

(I) The commercial vehicle must be new; that its equitable or legal title has never been transferred by a manufacturer, distributor or dealer to anyone other than the owner who files an exemption application, or the owner on whose behalf the application is filed.

The vehicle’s Gross Vehicle Weight Rating (or GVWR) must be in excess of 26,000 lbs. and it must be used exclusively (i.e., 100% of the time it is used) for the interstate or intrastate transportation of freight by a “For Hire Motor Carrier”. or

The vehicle’s GVWR must be in excess of 55,000 lbs., in which case its use is not limited to intra-state or interstate transportation of freight by a For Hire Motor Carrier.

Commercial Truck Exemption Application

City Wide Assessment Deferral Program

1-4 Family Residential Properties
A five-year exemption is available for qualifying rehabilitated properties and qualifying new construction. The increase in assessment attributable to the rehabilitation or construction must be at least 35%. The exemption schedule is as follows:

• First Year: 100% of Increase Deferred
• Second Year: 80% of Increase Deferred
• Third Year: 60% of Increase Deferred
• Fourth Year: 40% of Increase Deferred
• Fifth Year: 20% of Increase Deferred

The Increase in Assessment is fully phased in at the end of the fifth year.
Please contact Livable City Initiative for eligibility criteria.

5+ Family Residential, All Mixed Use, All Eligible Commercial/Industrial Properties
A five-year exemption is available for qualifying rehabilitated properties and qualifying new construction. The increase in assessment attributable to the rehabilitation or construction must be at least 35%. The exemption schedule is as follows:

• First Year: 100% of Increase Deferred
• Second Year: 75% of Increase Deferred
• Third Year: 55% of Increase Deferred
• Fourth Year: 35% of Increase Deferred
• Fifth Year: 15% of Increase Deferred

The Increase in Assessment is fully phased in at the end of the fifth year.
Please contact the Economic Development Administration for eligibility criteria.

Enterprise Zone Assessment Deferral Program

A seven-year exemption is available for qualifying rehabilitated properties and qualifying new construction located in New Haven’s Designated Enterprise zone. The exemption schedule is as follows:

• First Year: 100% of Increase Deferred
• Second Year: 100% of Increase Deferred
• Third Year: 50% of Increase Deferred
• Fourth Year: 40% of Increase Deferred
• Fifth Year: 30% of Increase Deferred
• Sixth Year: 20% of Increase Deferred
• Seventh Year: 10% of Increase Deferred

The Increase in Assessment is fully phased in at the end of the seventh year.
Please contact the Economic Development Administration for eligibility criteria.

Distressed Municipality

A five-year, 80% property assessment exemption available for a manufacturing facility for which an Eligibility Certificate (UT 4) has been issued. Contact the Department of Economic and Community Development (DECD) for questions regarding eligibility.

Annual renewal certificate (M-55) must be filed with the Assessor by November 1st.