For transfers of property exempt or that became exempt by reason
of the property's acquisition by a nonprofit land conservation organization
pursuant to § 12-81(7) of the Connecticut General Statutes,
the real property taxes due for any portion of a tax year paid or
payable by a nonprofit land conservation organization shall be abated,
even if the real property taxes were due for a period before the date
of acquisition but were paid or became payable subsequent to the date
of acquisition, but in no case shall delinquent taxes or interest
thereon be abated. Any benefits authorized under this article are
conditioned upon the timely submission of documentation from a land
conservation organization to the Town Assessor, as required and approved
by the Assessor, substantiating any tax payments to be abated and
eligibility under this article and the Connecticut General Statutes.
This article will apply retroactively to January 1, 2021.