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Recordkeeping: remediated brownfield credit for real property taxes

When claiming this credit, you must keep the following required documentation for your records:

  • Brownfield Cleanup Agreement
  • Certificate of Completion
  • copies of all property tax bills
  • copies of canceled checks or other supporting documentation as proof of payment
  • PILOT agreements, if applicable (along with limitation computation and supporting documentation)
  • employee information for the developer and lessees (including names, Social Security numbers, and numbers of hours worked per quarter)
  • organizational chart that includes entity names, identification numbers, and percentage of ownership

Note: We may require additional information based on the specific facts of your credit claim.


To claim the credit, you’ll need to file either:

  • Form CT-612, Claim for Remediated Brownfield Credit For Real Property Taxes, if you’re a corporation; or
  • Form IT-612, Claim for Remediated Brownfield Credit For Real Property Taxes, if you’re not a corporation.

See Remediated brownfield credit for real property taxes for detailed information about the credit and to access the credit forms.

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