Whenever you own a piece of land, you will be taxed for it.

Under paragraphs 31, 32, 33, 34 and 35 of Section 12-81, there are exempt a variety of household furniture, furnishings, books, musical instruments, jewelry and wearing apparel of individuals. There is additional relief provided to eligible elderly property owners under Section 12-129. Special Exemption for Open-Space Land Owned by Tax-exempt Organizations under Section 12-107f. Exemption for Household Goods and Personal Effects. Totally disabled persons, of any age, who meet these same income requirements may apply and receive benefits. To comment on this story, or to request a correction click here to send a message to Karen Hunter, The Courant's reader representative. Chapter 204a of the General Statutes Sections 12-170d through 12-170cc provides for certain relief for elderly homeowners, renters and persons with permanent total disability.

For a discussion of the legislative history of Section 12-2, see Chamber of Commerce of Greater Waterbury v.