Bulletin: CT2019007

Dear Associates:

New CT Form OP-236 (effective 1/1/20)

The Connecticut Department of Revenue Services (DRS) recently adopted a new CT Form OP-236 that includes a 2D Bar Code. The existing CT Form OP-236 will be accepted through 12/31/19 at which point it will be removed from the DRS website. While use of the new form is not mandatory until 1/1/20, it can be used immediately.

Please replace the existing CT Form OP-236 on your devices with the new version, which can be accessed through the following link. The new form is titled “OP-236 (New 2D Bar code)”.

https://portal.ct.gov/DRS/DRS-Forms/Current-Year-Forms/Real-estate-tax-forms

Aside from the 2D Bar Coding, there are no significant differences between the new and old forms.

The DRS has provided the following hints/reminders for completing the new form:

• When completing any field that requires a person's name: separate the last name, first name, and middle initial, with a comma.
• Changes may only be made by re-entering the information in the form and re-printing the return using the "Print Form" button. Once the new CT Form OP-236 is filled out and printed, manual corrections (handwritten or typed) will not be recognized by the DRS 2D Bar Code machine.
• To clear the 2D Bar Code information, use the "Reset Form" button at the top of the form for each new return.
• The following four fields are completed by the Town Clerk (by hand or typed): Town Code; Land Record Volume; Land Record Page; and Date Recorded.

Crumbling Foundation Exemption (effective 7/1/19)

Effective July 1, 2019, sales of principal residences with deteriorated concrete foundation caused by pyrrhotite, as determined by a professional engineer, are exempt from conveyance tax. The exemption is limited to the first sale following such engineer determination and is not available to any seller who received financial assistance from the Crumbling Foundations Assistance Fund. A copy of the engineer’s written evaluation indicating that the foundation of such residence was made with defective concrete must be submitted with the Form OP-236.

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