State of Connecticut

Department of Revenue Services

OP-236 I
Instructions for OP-236
(Rev. 07/19)
Connecticut Real Estate Conveyance Tax Return
General Instructions member, or beneficiary of the grantor is a limited liability
Visit the Department of Revenue Services (DRS) website at company (LLC) or a qualified subchapter S corporation (QSS),
portal.ct.gov/DRS to complete OP‑236, Connecticut Real Estate enter the name of such entity, its address and tax identification
Conveyance Tax Return, online. Once completed, you can print number.
both the OP‑236 and the Town Clerk Copy. Lines 4, 5, and 10: Grantor or Grantee’s Address: Enter the
Grantor, Grantor’s Attorney, or Grantor’s Authorized Agent: address where the grantor or grantee will receive mail after
You must submit both pages (DRS copy of OP‑236 and the Town the conveyance is complete. Do not enter the address of the
Clerk Copy) of a completed tax return to the city or town clerk with property being conveyed as the grantor’s address unless the
a check for the amount on Line 20 payable to Commissioner grantor will continue receiving mail at this address.
of Revenue Services. Lines 4, 5, and 10: Taxpayer Identification Number: A
Declaration: The grantor, grantor’s attorney, or grantor’s Taxpayer Identification Number is required for each grantor
authorized agent must sign the return. or grantee name listed on the deed, instrument, or writing.
The Taxpayer Identification Number may be a Social Security
Amended Return: If this is an amended tax return, mail it Number (SSN) or Federal Employer Identification Number
directly to: Department of Revenue Services, PO Box 5035, (FEIN). Indicate by checking the appropriate box whether you
Hartford CT 06102‑5035. Do not send the return to the city or have entered an SSN or FEIN. This return is incomplete if an
town clerk. Remit the state tax and interest due with an amended SSN or FEIN is not entered, and the processing of your return will
return to DRS. Make the check payable to Commissioner be delayed. If there are more than two grantors/sellers, complete
of Revenue Services. Enter the three-digit town code and and attach OP-236 Schedule A - Grantors, Supplemental
the original volume and page of the recorded deed in the box Information for Connecticut Real Estate Conveyance Tax Return,
marked For Town Clerk Use Only on the amended return. See or more than one grantee/buyer, complete OP-236 Schedule B -
Table A - Town Codes. Grantees, Supplemental Information for Connecticut Real Estate
Forms and Publications: Visit the DRS website at Conveyance Tax Return, and provide all the required information.
portal.ct.gov/DRS to preview and download forms OP-236, Line 7: If more than one deed was used to complete this sale or
Connecticut Real Estate Conveyance Tax Return, AU-263, transfer, check this box. See Line 16a and Line 16b instructions.
Real Estate Conveyance Tax Allocation Worksheet, OP-236
Schedule A - Grantors, Supplemental Information for Real Line 9: If you check this box, you must complete and attach
Estate Conveyance Tax Return, and OP-236 Schedule B OP‑236 Schedule B - Grantees. Provide the names, addresses,
- Grantees, Supplemental Information for Real Estate and Taxpayer Identification Numbers for each partner,
Conveyance Tax Return, as well as other DRS publications shareholder, member, or beneficiary. If a partner, shareholder,
or call DRS Monday through Friday, 8:30 a.m. to 4:30 p.m. member, or beneficiary of the grantee is a limited liability company
at 800‑382‑9463 (Connecticut calls outside the Greater (LLC) or a qualified subchapter S corporation (QSS), enter the
Hartford calling area only) or 860‑297‑5962 (from anywhere). name of such entity, its address and tax identification number.
TDD/TT users only call 860‑297‑4911. Line 14: Conveyances for no consideration or less than
adequate consideration may be subject to federal or Connecticut
City or Town Clerk Instructions gift tax, or both. Consideration includes money or anything of
Mail this tax return and check not later than ten days after receipt value paid or transferred directly or indirectly whether or not
to the Commissioner of Revenue Services at: expressed in the deed, instrument, or other writing. By way of
Department of Revenue Services example and not of limitation, consideration includes the amount
State of Connecticut of any liability assumed and the amount of any liability to which
PO Box 5035 the property is subject.
Hartford CT 06102-5035 Exempt Conveyances: If an exemption is claimed and no
exemption code is entered, the return is incomplete and
Enter the three-digit town code and the volume and page
cannot be accepted by the town clerk. See Types of Exempt
reference in the box marked For Town Clerk Use Only. See
Conveyances, on Page 3.
Table A - Town Codes.
Do not use staples. Lines 15 through 20: Round all amounts to the nearest whole
dollar.
Line Instructions Line 15: Unimproved land is real property that at the time of
Line 2: If the conveyed property is located in more than one conveyance has no buildings, structures, or other physical
municipality, complete a tax return for each town in which the improvements (including those under construction) to the
property is located. Use Form AU-263, Real Estate Conveyance property. Unimproved land includes land designated as farm,
Tax Allocation Worksheet, to allocate the consideration to each forest, or open space land.
municipality. Land designated as farm land means property classified as
Line 3 and Line 6: Check the box if there are more than farm land under Conn. Gen. Stat. § 12‑107c, land designated
two grantors or, if the grantor is a partnership, S corporation, as forest land means land classified as forest land under Conn.
LLC, estate or trust you must complete and attach Gen. Stat. § 12‑107d, and land designated as open space land
OP‑236 Schedule A - Grantors. Provide the names, addresses, means land classified as open space land under Conn. Gen.
and Taxpayer Identification Numbers for each partner, Stat. § 12‑107e.
shareholder, member, or beneficiary. If a partner, shareholder,
Physical improvements include but are not limited to
underground drainage improvements; parking lots; paved roads; Table A — Town Codes
recreational or athletic facilities such as baseball fields or golf
Andover 001 Griswold 058 Prospect 115
courses; and functioning underground tanks.
Ansonia 002 Groton 059 Putnam 116
Line 16: Enter the total consideration for the residential dwelling. Ashford 003 Guilford 060 Redding 117
Residential dwelling means a single family dwelling including Avon 004 Haddam 061 Ridgefield 118
a condominium unit or a cooperative unit whether or not owner- Barkhamsted 005 Hamden 062 Rocky Hill 119
occupied. Whether property is residential or nonresidential Beacon Falls 006 Hampton 063 Roxbury 120
depends on the use to which the property has been devoted Berlin 007 Hartford 064 Salem 121
by the grantor. If a portion of the property has been used for
Bethany 008 Hartland 065 Salisbury 122
residential purposes and the remainder has been used for
Bethel 009 Harwinton 066 Scotland 123
nonresidential purposes, the use to which a preponderance of
the square footage has been devoted is the use to which the Bethlehem 010 Hebron 067 Seymour 124
property is deemed to have been devoted. Bloomfield 011 Kent 068 Sharon 125
Bolton 012 Killingly 069 Shelton 126
Lines 16a and 16b: If the total consideration for a residential
Bozrah 013 Killingworth 070 Sherman 127
estate is $800,000 or less, enter the amount on Line 16a.
If the total consideration is greater than $800,000 and the Branford 014 Lebanon 071 Simsbury 128
sale or transfer is completed in one deed, enter $800,000 on Bridgeport 015 Ledyard 072 Somers 129
Line 16a and the balance on Line 16b. If the sale or transfer of Bridgewater 016 Lisbon 073 Southbury 130
a residential estate is completed using more than one deed Bristol 017 Litchfield 074 Southington 131
and consideration is split among those deeds, the tax must be Brookfield 018 Lyme 075 South Windsor 132
computed on the total consideration. The consideration and the Brooklyn 019 Madison 076 Sprague 133
$800,000 threshold must be allocated based on the ratio of the Burlington 020 Manchester 077 Stafford 134
consideration received by each grantor to the total consideration Canaan 021 Mansfield 078 Stamford 135
received for the residential estate. Under no circumstances Canterbury 022 Marlborough 079 Sterling 136
should there be any difference in the total tax paid whether
Canton 023 Meriden 080 Stonington 137
computed on one or multiple deeds.
Chaplin 024 Middlebury 081 Stratford 138
Line 17: Residential property other than residential dwelling Cheshire 025 Middlefield 082 Suffield 139
means real property that, at the time of conveyance, has Chester 026 Middletown 083 Thomaston 140
buildings and structures (including those under construction)
Clinton 027 Milford 084 Thompson 141
on the property used for residential housing. This includes
Colchester 028 Monroe 085 Tolland 142
apartment buildings, duplexes, nursing homes, and other
multi-unit properties, whether or not the owner resides on the Colebrook 029 Montville 086 Torrington 143
premises, but does not include hotels. It also includes real Columbia 030 Morris 087 Trumbull 144
property that, at the time of its conveyance, does not have Cornwall 031 Naugatuck 088 Union 145
buildings and structures (including those under construction) Coventry 032 New Britain 089 Vernon 146
but that has other physical improvements, as defined in Line 15 Cromwell 033 New Canaan 090 Voluntown 147
above, provided the real property is an approved residential Danbury 034 New Fairfield 091 Wallingford 148
building lot. Darien 035 New Hartford 092 Warren 149
Line 18: Nonresidential property other than unimproved Deep River 036 New Haven 093 Washington 150
land means real property that at the time of conveyance is used Derby 037 Newington 094 Waterbury 151
for any purpose other than residential use, but does not include Durham 038 New London 095 Waterford 152
unimproved land as defined in Line 15, above. Eastford 039 New Milford 096 Watertown 153
Line 19: Property conveyed by a Delinquent Mortgagor: East Granby 040 Newtown 097 Westbrook 154
If the instrument conveys property on which mortgage East Haddam 041 Norfolk 098 West Hartford 155
payments have been delinquent for not less than six months East Hampton 042 North Branford 099 West Haven 156
to a corporation that is a financial institution or to a subsidiary East Hartford 043 North Canaan 100 Weston 157
of the corporation, which institution or subsidiary holds the East Haven 044 North Haven 101 Westport 158
delinquent mortgage on the property, enter the amount of the East Lyme 045 N. Stonington 102 Wethersfield 159
unpaid mortgage indebtedness plus unpaid accrued interest.
Easton 046 Norwalk 103 Willington 160
Financial institution means a corporation that is a bank, bank East Windsor 047 Norwich 104 Wilton 161
and trust company, trust company, savings bank, savings and Ellington 048 Old Lyme 105 Winchester 162
loan association, or credit union whether organized under the
Enfield 049 Old Saybrook 106 Windham 163
laws of this or any other State of the United States or the laws
of the United States. Essex 050 Orange 107 Windsor 164
Fairfield 051 Oxford 108 Windsor Locks 165
Farmington 052 Plainfield 109 Wolcott 166
Franklin 053 Plainville 110 Woodbridge 167
Glastonbury 054 Plymouth 111 Woodbury 168
Goshen 055 Pomfret 112 Woodstock 169
Granby 056 Portland 113
Greenwich 057 Preston 114
OP-236 I (Rev. 07/19) Page 2 of 3
 Types of Exempt Conveyances
Enter on Line 14.
Exemption Exemption
Code # Code #
01 The instrument is one the State of Connecticut is exempt from the municipal real estate conveyance tax.
prohibited from taxing by the laws or Constitution of The estate of a deceased person formerly approved for
the United States. Enter citation to specific statutory or property tax assistance may not claim this exemption.
constitutional provision on Line 14.
13 The instrument conveys property located in an area
02 The instrument secures a debt or other obligation. designated in accordance with Conn. Gen. Stat. § 32‑70
(Example: mortgage deed) as an enterprise zone. Such an instrument is not exempt
03 The State of Connecticut or a Connecticut political from the municipal real estate conveyance tax.
subdivision is either the grantor or grantee of this If claiming this exemption, attach a letter from the economic
instrument. development officer of the relevant municipality stating that
04 The instrument is a tax deed. the property is located within the enterprise zone.
05 The instrument is a deed or release of property that is 14 The instrument conveys property from a § 501(c)
security for a debt or other obligation. Such instruments (3) corporation to another § 501(c)(3) corporation (as
do not include a deed in lieu of foreclosure. determined by the Internal Revenue Service).
06 The instrument is a deed of partition (other than a decree 15 The instrument conveys property in connection with the
of the Superior Court under Conn. Gen. Stat. § 52‑495). reorganization of a mutual savings bank or mutual savings
and loan association under Conn. Gen. Stat. §§ 36a-192
07 The instrument is a deed under a statutory merger or to 198.
consolidation of corporations. The controlling interest
transfer tax may apply. 16 The instrument conveys property to any nonprofit
organization organized for the purpose of holding
08 The instrument is a deed made by a subsidiary corporation undeveloped land in trust for conservation or recreation
to its parent corporation for no consideration (including purposes.
no assumption of liabilities of the subsidiary corporation)
other than the cancellation or surrender of the subsidiary 17 The instrument conveys property between spouses.
corporation’s stock. 18 The instrument conveys property located in a designated
09 The instrument conveys property under decree of the entertainment district. Such an instrument is not exempt
Superior Court as the result of: from the municipal real estate conveyance tax.
A. An annulment, dissolved marriage, or legal separation 19 The instrument conveys land to a water company, as
under Conn. Gen. Stat. § 46b‑81. Real estate defined in Conn. Gen. Stat. § 16‑1, provided after the
conveyance tax returns are not required with the transfer the land is classified as Class I or Class II land,
recording of Certificates by Decree; as defined in Conn. Gen. Stat. § 25‑37c.
B. Foreclosure by a decree of sale or market sale 20 The instrument conveys property to effectuate a mere
under Conn. Gen. Stat. § 49‑24. On Line 4, enter the change of identity or form of ownership or organization
delinquent mortgagor’s name, followed by the court where there is no change in beneficial ownership.
representative’s name and title (Committee) or enter 21 The instrument conveys a transferor’s principal residence
the delinquent mortgagor’s Social Security Number or in lieu of foreclosure.
Federal Employer Identification Number, whichever
is applicable. Enter the court representative’s mailing 22 The instrument conveys a transferor’s principal residence
address; where the gross purchase price is insufficient to pay the
C. Partition of joint and common estates under Conn. sum of:
Gen. Stat. § 52‑495; or • The mortgages encumbering the property transferred;
D. A judgment of loss mitigation under Conn. Gen. Stat. and
§ 49‑24. • Any real estate taxes and other charges for which the
Enter the docket number on Line 14. municipality may place a lien (such as sewer taxes) and
which have priority over the mortgages encumbering
10 The instrument conveys residential property no later the property transferred.
than six months after the date on which the property was
previously conveyed to a transferor that is either: (1) an 23 The instrument conveys a transferor’s principal residence
employer that acquired the property from an employee with a deteriorated concrete foundation caused by
under an employee relocation plan; or (2) an entity in the pyrrhotite, as determined by a professional engineer.
business of purchasing and selling residential property of The exemption applies only to the first transfer after the
employees who are being relocated. engineer’s written evaluation has been obtained by the
transferor, and is not available to a transferor receiving
11 The instrument conveys property between affiliated financial assistance from the Crumbling Foundations
corporations, provided both corporations are exempt from Assistance Fund.
taxation under paragraph (2), (3), or (25) of section 501(c)
of the Internal Revenue Code of the United States. If claiming this exemption, you must attach a copy of the
engineer’s written evaluation indicating that the foundation
12 The instrument conveys the principal residence of a of such residence was made with defective concrete
grantor who: (1) is approved for property tax assistance or the exemption will be disallowed. If filing your return
under Conn. Gen. Stat. § 12‑129b or § 12‑170aa for the electronically, you must keep a copy of the engineer’s
current property tax assessment year; or (2) was approved written evaluation and provide a copy if requested by DRS.
for assistance in a property tax assessment year ending
15 months earlier or less. Such an instrument is not
OP-236 I (Rev. 07/19) Page 3 of 3