Estate for life

Estate for life in the United States

Estate for life in Connecticut

One who enjoys a life tenancy in real property (more in the United States here), regardless of the manner in which that tenancy was created, is by statute (§ 12-48) liable for taxes on that property notwithstanding the seemingly restrictive language of § 12-48 which imposes real property (more in the United States here) tax liability on one who has ‘an estate for life (more in the U.S.) or for a term of years by gift or devise and not by contract.’ The comma which originally preceded the words ‘or for a term of years by gift or devise and not by contract’ was inadvertently omitted in subsequent codifications of that statute. Hart v. Heffernan, 35 Connecticut (provision) Sup. 101 (1978).

Estate For Life in the context of Real Property

See: Life Estate in this legal Dictionary.

Estate For Life in the context of Real Property

See: Life Estate in this legal Dictionary.