Supreme Court of Connecticut
Rainbow Housing Corp. v. Cromwell
September 1, 2021340 Conn. 501
Summary
The court affirmed summary judgment exempting the plaintiffs’ residential mental-health treatment property from taxation. It held that the town could not challenge subject-matter jurisdiction based on the plaintiffs’ application because the parties had stipulated that the application was complete, and it held that the residents’ stays were temporary despite having no fixed end date. The court reasoned that temporary housing is impermanent and transitional, with the relevant duration varying according to the charitable purpose and residents’ treatment needs.