Important Notice to Persons Conveying
Real Property and to Real Estate Attorneys
Statutory Authority: 1991 Conn. Pub. Acts 236, §17
Compliance Date: October 1, 1991
Town Clerks will no longer be able to record deeds if the grantor's and grantees social security account numbers have not been furnished on the Form OP-236. The law that allowed Town Clerks to record deeds even if the grantor's and grantee's social security account numbers were not furnished on the Real Estate Conveyance Tax Return (Form OP-236) has been repealed... Conn. Gen. Stat. §12-497, as amended by 1991 Conn. Pub. Acts 236, §17, now provides:
"No deed, instrument or writing which is subject to tax under this chapter shall be recorded by any town clerk unless a return prescribed and furnished by the commissioner of revenue services has been filed with such town clerk and the tax reported to be due thereon has been paid."
The Form OP-236 is the return referred to in the statute. If a person presents to a Town Clerk a Form OP-236 without the grantor's and grantee's social security account numbers or any other information called for by the return, it is the position of the Department of Revenue Services that the return prescribed and furnished by the Commissioner of Revenue Services has not been filed with the Town Clerk. The Town Clerk will then be prohibited by law from recording the accompanying deed, instrument or writing.
While the amendment of Conn. Gen. Stat. §12-497 was effective July 1, 1991, the Department will accommodate those persons who may have been unaware of the amendment by delaying enforcement until October 1, 1991. All Forms OP-236 presented to Town Clerks must contain all information called for by the return, particularly social security account numbers.
If you have any questions regarding this matter, please call the Public Services Taxes Unit at (860) 541-3225.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at https://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.
Real Estate Conveyance Tax