Who decided whether leased buildings at Bradley Airport were taxable?

Plain-English summary

In October 1992, Connecticut’s AG declined to decide whether leases in the state-owned Air Exchange Building at Bradley International Airport qualified for an exception to leasehold property tax. The proposed exception concerned facilities “directly related to aviation.” The opinion did not classify any of the building’s individual leases or answer whether tax was due.

Instead, the AG identified the statutory decision maker. A certified assessor selected by the Office of Policy and Management secretary in consultation with four named towns had to assess covered property and decide whether leasehold interests were taxable. The statute then provided an appeal to Superior Court if the state was aggrieved. The AG said his office would represent OPM in that appeal.

Airport lessees and assessors at the time

The opinion left the building’s actual tax status for the certified assessor. It described the aviation-related exception but did not apply it to the leases.

State property officials at the time

The AG identified the assessment process and state appeal route, rather than substituting his own taxability decision.

Currency note

This opinion was issued in 1992. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Q: Did the AG rule that the Air Exchange Building’s tenants owed property tax?
A: No. He expressly left taxability of those leases to the certified assessor.

Q: Who made the first taxability decision for these airport leaseholds?
A: Under the 1992 statute described, a certified assessor selected through the specified OPM and town process made that decision.

Q: Could the state challenge the assessor’s decision?
A: The AG said the statute allowed an appeal to Superior Court if the state was aggrieved.

Background and statutory framework

Conn. Gen. Stat. §15-101aa made the relevant airport property taxable unless an enumerated exception applied, including one for facilities directly related to aviation. Conn. Gen. Stat. § 15-101bb assigned the determination of leasehold taxability to a certified assessor and provided for appeal. The AG stopped at that allocation of authority.

Citations and references

Statutes: Conn. Gen. Stat. §15-101aa; Conn. Gen. Stat. § 15-101bb.

Source

• Landing page: https://portal.ct.gov/AG/Opinions
• Opinion page: https://portal.ct.gov/ag/opinions/1992-formal-opinions/honorable-william-j-cibes-jr-office-of-policy-and-management-1992028-formal-opinion-attorney-general

Original opinion text

Honorable William J. Cibes, Jr., Office of Policy and Management, 1992-028 Formal Opinion, Attorney General of Connecticut

Attorney General's Opinion

Attorney General, Richard Blumenthal

October 20, 1992

Honorable William J. Cibes, Jr.

Secretary

Office of Policy and Management

80 Washington Street

Hartford, CT 06106

Dear Mr. Cibes:

You have requested our advice regarding whether the Air Exchange Building, which is owned by the State of Connecticut and forms part of Bradley International Airport, and which has been leased and subleased to various persons and organizations, is subject to property taxation under Ch. 266b of the General Statutes. Under Conn. Gen. Stat. §15-101aa, such property is taxable unless it falls into one of the enumerated exceptions. Specifically, you have asked whether the leases of the Air Exchange Building fall within the exception for "(b) All leases for facilities directly related to aviation."

The Attorney General is not the appropriate official to determine the taxability of the leases which are the subject of your inquiry. Conn. Gen. Stat. § 15-101bb establishes a procedure for the assessment of property which is taxable under Ch. 266b. Section 15-101bb provides in part:

Property subject to taxation under this chapter shall be assessed by a certified assessor to be selected by the secretary of the office of policy and management in consultation with the towns of East Granby, Suffield, Windsor and Windsor Locks. The services of the assessor shall be paid for by the towns of East Granby, Suffield, Windsor and Windsor Locks in proportion to the percentages for each town set forth in section 15-101cc. Not later than August first in any assessment year, the assessor shall provide to each of the towns listed in said section and to the lessee of the property, the assessed valuation of the property subject to taxation under this chapter. The assessor shall be responsible for making a determination of taxability or non-taxability of leasehold interests under this chapter....

(Emphasis added.)

The plain language of the statute requires that the issue of taxability must be decided by the assessor. As provided in Conn. Gen. Stat. § 15-101bb, if the State is aggrieved by the determination of the assessor, it may appeal to the Superior Court. Of course, the Attorney General would represent OPM in the event of an appeal.

Very truly yours,

RICHARD BLUMENTHAL

ATTORNEY GENERAL

Shelagh P. McClure

Assistant Attorney General

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