Conn. Gen. Stat. § 21-70c
An owner of a mobile manufactured home park that sells, leases or transfers such park to residents of the park in compliance with the requirements of section 21-70b or subsection (f) of section 21-70 shall be exempt from the payment of any state or municipal conveyance tax otherwise due under chapter 223 based on the sale price of the park, provided (1) the entity purchasing the mobile manufactured home park is owned by more than fifty per cent of the residents of the park or an organization to which the rights of the residents have been assigned pursuant to subsection (g) of section 21-70b, and (2) the sale requires the continued maintenance of the property as a mobile manufactured home park. For such a sale, the buyer of the park shall be liable for the municipal portion of the conveyance tax and for fifty per cent of the state portion of such tax, unless the buyer is otherwise exempt by law from such conveyance tax. The transaction shall otherwise be exempt from the balance of such tax.
Conn. Gen. Stat. § 21-70c