DRS: AN 2016(7), Major Revision to the Connecticut Real Estate Conveyance Tax Return



450 Columbus Blvd
Hartford CT 06103
AN 2016(7)
Major Revision to the Connecticut
Real Estate Conveyance Tax Return

Purpose: This Announcement publicizes a major revision to the real estate conveyance tax return that is required to be submitted to the town clerk upon recording a document conveying real property.



Effective Date: Upon issuance.



Statutory Authority:  Conn. Gen. Stat. § 12-497.



The Department of Revenue Services (DRS) has traditionally issued OP-236, Real Estate Conveyance Tax Return, in a printed duplicate form. This required the form to be completed by hand or with a typewriter.


Beginning with the October 2016 revision, OP-236 will be available on the DRS website as a fillable document. This change should make the OP-236 easier to complete.


OP-236 is no longer offered as a carbon copy return and DRS will not mail copies of the new form. However, the carbon copy return may be submitted to, and will be accepted by, the town clerk until the supply is exhausted. The revised OP-236, remains a two-page, duplicate form that includes a copy for DRS and a copy for the town clerk. DRS and town clerks recommend that taxpayers complete the Adobe PDF fillable version of the form (available on the DRS website) and print copies before filing the returns with the town clerk. Each return page must be signed before both return pages are filed with the town clerk.


DRS has updated the instructions to OP-236. OP-236 I, Instructions for OP-236 Connecticut Real Estate Conveyance Tax Return, is available on the DRS website.



Effect on Other Documents: None.



Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.

For Further Information: Call DRS during business hours, Monday through Friday:

·      1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or

·      860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.



Forms and Publications: Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.



Paperless Filing/Payment Methods (fast, easy, free, and confidential): Although not applicable for the real estate conveyance tax, business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of other tax returns, update account information, and make payments online.

Pay Electronically: Although not applicable for the real estate conveyance tax, you can pay taxes for most other tax returns that cannot be filed through the TSC. Log in and select the Make Payment Only option. Designate a payment date up to the due date of the tax and mail a paper return to complete the filing process.



DRS E-Alerts Service: Get connected to the latest news from DRS. Receive notification by email of changes to legislation, policies, and procedures.

DRS E-Alerts provide information for employer’s withholding tax, News – Press Releases, and Top 100 Delinquency List. Visit the DRS website at www.ct.gov/DRS and select Sign up for e-alerts under How Do I? on the gold navigation bar.


AN 2016(7)

Real Estate Conveyance Tax

Issued: 09/30/2016