OP-236I
State of Connecticut
Department of Revenue Services
Line Instructions for Form OP-236
(Rev. 07/13)
Real Estate Conveyance Tax Return
Line 2: If the conveyed property is located in more than one
Physical improvements include but are not limited to underground
municipality, complete a tax return for each town in which the
drainage improvements; parking lots; paved roads; recreational
property is located. Use Form AU-263, Real Estate Conveyance
or athletic facilities such as baseball fi elds or golf courses; and
Tax Allocation Worksheet, to allocate the consideration to each
functioning underground tanks.
municipality.
Line 24: Enter the total consideration for the residential dwelling.
Lines 6, 10, and 17: Grantor or Grantee’s Address: Enter the
Residential dwelling means a single family dwelling including
address where the grantor or grantee will receive mail after the
a condominium unit or a cooperative unit whether or not
conveyance is complete. Do not enter the address of the property
owner-occupied. Whether property is residential or nonresidential
being conveyed as the grantor’s address unless the grantor will
depends on the use to which the property has been devoted by the
continue receiving mail at this address.
grantor. If a portion of the property has been used for residential
purposes and the remainder has been used for nonresidential
Lines 5, 9, and 16: Taxpayer Identifi cation Number: A Taxpayer
purposes, the use to which a preponderance of the square footage
Identifi cation Number is required for each grantor or grantee
has been devoted is the use to which the property is deemed to
name listed on the deed, instrument, or writing. The Taxpayer
have been devoted.
Identifi cation Number may be a Social Security Number (SSN)
or Federal Employer Identifi cation Number (FEIN). Indicate by
Lines 24a and 24b: If the total consideration for a residential
checking the appropriate box whether you have entered an SSN
estate is $800,000 or less, enter the amount on Line 24a. If the
or FEIN. This return is incomplete if an SSN or FEIN is not entered,
total consideration is greater than $800,000 and the sale or transfer
and the processing of your return will be delayed. If there are more
is completed in one deed, enter $800,000 on Line 24a and the
than two grantors/sellers or more than one grantee/buyer, complete
balance on Line 24b. If the sale or transfer of a residential estate
and attach OP-236 Schedule A, Supplemental Information for
is completed using more than one deed and consideration is
Real Estate Conveyance Tax Return, and provide all the required
split among those deeds, the tax must be computed on the total
information.
consideration. The consideration and the $800,000 threshold must
be allocated based on the ratio of the consideration received by
Line 12: If you answer Yes to this question, attach a list of names,
each grantor to the total consideration received for the residential
addresses, and Taxpayer Identifi cation Numbers for each partner,
estate. Under no circumstances should there be any difference in
member, shareholder, or benefi ciary. Complete and attach OP-236
the total tax paid whether computed on one or multiple deeds. See
Schedule A.
Special Notice 2004(6), Changes to the Real Estate Conveyance
Taxes.
Line 13: Real estate transfers between parties to a civil union
recognized under Connecticut law may also check this box.
Line 25: Residential property other than residential dwelling
means real property that, at the time of conveyance, has buildings
Line 14: Conveyances for no consideration or less than adequate
and structures (including those under construction) on the property
consideration may be subject to federal or Connecticut gift tax, or
used for residential housing. This includes apartment buildings,
both. Consideration includes money or anything of value paid or
duplexes, nursing homes, and other multi-unit properties, whether or
transferred directly or indirectly whether or not expressed in the
not the owner resides on the premises, but does not include hotels.
deed, instrument, or other writing. By way of example and not of
It also includes real property that, at the time of its conveyance,
limitation, consideration includes the amount of any liability assumed
does not have buildings and structures (including those under
and the amount of any liability to which the property is subject.
construction) but that has other physical improvements, as defi ned in
Line 22a: See the defi nition of consideration in the Line 14
Line 23 above, provided the real property is an approved residential
instructions above.
building lot.
Line 22b: Exempt Conveyances: If an exemption is claimed and no
Line 26: Nonresidential property other than unimproved
exemption code is entered, the return is incomplete and cannot be
land means real property that at the time of conveyance is used
accepted by the town clerk. See the exemption codes on Page 2.
for any purpose other than residential use, but does not include
unimproved land as defi ned in Line 23 above.
Line 23: Unimproved land is real property that at the time of
conveyance has no buildings, structures, or other physical
Line 27: Property conveyed by a Delinquent Mortgagor: If the
improvements (including those under construction) to the property.
instrument conveys property on which mortgage payments have
Effective July 1, 2007, unimproved land includes land designated
been delinquent for not less than six months to a corporation that
as farm, forest, or open space land. Land designated as farm land
is a fi nancial institution or to a subsidiary of the corporation, which
means property classifi ed as farm land under Conn. Gen. Stat.
institution or subsidiary holds the delinquent mortgage on the
§12-107c, land designated as forest land means land classifi ed as
property, enter the amount of the unpaid mortgage indebtedness
forest land under Conn. Gen. Stat. §12-107d, and land designated
plus unpaid accrued interest. Financial institution means a
as open space land means land classifi ed as open space land
corporation that is a bank, bank and trust company, trust company,
under Conn. Gen. Stat. §12-107e. See Special Notice 2007(6),
savings bank, savings and loan association, or credit union whether
2007 Legislative Change Affecting the Real Estate Conveyance Tax.
organized under the laws of this or any other State of the United
States or the laws of the United States. See Special Notice 92(17),
Legislative Changes Affecting Real Estate Conveyance Tax.