Notice to Connecticut Town Clerks
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STATE OF CONNECTICUT DEPARTMENT OF REVENUE SERVICES
Notice to Connecticut Town Clerks Information Concerning the Filing of Real Estate Conveyance Tax Returns
The Department of Revenue Services is issuing this notice to help Connecticut town clerks determine the requirements for filing form OP-236, Real Estate Conveyance Tax Return. Form OP-236 must be filed for any recorded deed, instrument, or writing that conveys real property or an interest in real property.
Listed below are some of the documents commonly received by town clerks for recording in the land records that may or may not require filing form OP-236. The lists are not all inclusive.
Some legal documents which require filing form OP-236 include: 1. Administrator’s deed 2. Bargain and sale deed 3. Bill of sale - mobile home, cottage etc. 4. Committee deed (used for a sale by foreclosure) 5. Conservator’s deed 6. Conveyance of title of mobile home 7. Correcting deed 8. Deed 9. Deed granting life use/removing life use 10. Deed in lieu of foreclosure 11. Deed of condemnation 12. Deed of trust 13. Deed to standing timber or mineral rights 14. Conveyance of development rights 15. Easements (other than easements that are not permanent or easements to which this state or any of its political subdivisions or its or their respective agencies is a party) 16. Executor’s deed 17. Fiduciary’s deed 18. Grant of life use/Grant deed 19. Long term lease - 99 years or longer 20. Marshal’s deed 21. Right of way 22. Trustee’s deed 23. Quit claim deed 24. Quit claim release 25. Warranty deed
The following documents do not transfer realty and do not require filing form OP-236: 1. Certificates (for example, a certificate of strict foreclosure or a certificate of devise or distribution) 2. Declarations (for example, a declaration of trust) 3. Bond for deed
If you have any questions about the requirements for filing form OP-236, call the Public Services Taxes Unit at 860-541-3225 during business hours, 8:30 a.m. to 4:30 p.m.
TPG-217 (New 04/10)