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Recordkeeping: manufacturer's real property tax credit

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

  • copies of all property tax bills
  • copies of canceled checks or other supporting documentation as proof of payment
  • copies of lease agreements and a statement of the relationship between the landlord and lessee, if applicable
  • organizational chart that includes entity names, identification numbers, and percentage of ownership
  • supporting documentation detailing both the property used in eligible manufacturing and the property not used in eligible manufacturing
    • Exclude property taxes that apply to areas of the property that are not involved in the production of goods. Examples of areas to exclude include common areas, vacant land, and parking lots.

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-641, Manufacturer's Real Property Tax Credit, if you’re a corporation; or
  • Form IT-641, Manufacturer's Real Property Tax Credit, if you’re not a corporation.

See Manufacturer's real property tax credit for detailed information about the credit and to access the credit forms.