The City of Norwalk's Assessor's Office will require the 2017 quadrennial filing for non-profit organization this year in compliance with the Connecticut General Statutes (CGS). The filing deadline is November 1, 2017. Pursuant to Section 12-87 of the CGS, the Tax Exempt Return, or Quadrennial Report, must be filed by tax-exempt organizations granted exemptions under CGS sections 12-81(7), (10), (11), and (16) to maintain the tax exemptions.
The quadrennial filing requirement was instituted for 1965 and every four years thereafter. The Tax Exempt Return must be filed with the Assessor's Office on or before the first day of November of appropriate quadrennial years in order to retain the exemption.
Upon written request, the assessor may grant a 60-day extension to the filing deadline. In the event an extension is granted, a late fee of $35 must be paid to the City of Norwalk.
Requirements for Exemption
Section 12-89 of the CGS gives determination of the exemption status of real or personal property to the assessor. An organization claiming exemption must demonstrate to the satisfaction of the assessor that they meet the requirements for an exemption. These requirements include:
Demonstrating ownership by an organization, that it is exempt under CGS 12-81, and that the property is used exclusively by the exempt organization for exempt purposes.
No pecuniary profit may accrue to any officer, member, or employee at any time.
Operational costs of charitable organizations in large measure derived through charitable contributions rather than by user fees.
Organization's assets, upon dissolution of the organization, should go to another 501C organization
For More Information
For more information, please contact Assessor's Office, at (203) 854-7888
Click-on the following link to view more information about the Tax Exempt Return Form.