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Tax Appeal on Behalf of School Districts

Victory in Superior Court on behalf of the Easton, Redding and Region 9 Boards of Education. The Town of Bethel had claimed that 45 school buses used to transport students in Easton, Redding and Region 9 were owned by a private bus company and/or a financing company, and that the buses were regularly garaged in Bethel, thereby enabling the Town of Bethel to impose personal property taxes with respect to the buses. Court ruled that the buses were in fact owned by the school districts, and as such, were exempt from personal property taxation under Section 12-18(4) of the Connecticut General Statutes, which exempts municipal property used for a public purpose.

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