Updated October 8, 2026. Quick answer: No. Connecticut is a common law state. At divorce, “the Superior Court may assign to either spouse all or any part” of the other’s estate (Conn. Gen. Stat. 46b-81), and at death the surviving spouse can elect a statutory share. The IRS lists nine community property states.
Connecticut community property at a glance
| Item | What the documents say |
|---|---|
| Regime | Common law |
| At divorce | The court may assign all or any part of the estate of either spouse to the other (Conn. Gen. Stat. 46b-81) |
| At a spouse’s death | A statutory share: a life estate of one-third in value of the property passing under the will (Conn. Gen. Stat. 45a-436) |
| Federal basis at the first death | A qualified joint interest between spouses: one-half is included in the estate and steps up |
| Source | Connecticut General Assembly; IRS Publications 551 and 555; 26 U.S.C. 1014 |
What the Connecticut statutes say
Connecticut’s statute does not use the words marital property, equal or equitable. It speaks of assigning a spouse’s estate, and the court weighs factors, including that it shall “The court shall also consider the contribution of each of the parties” to acquiring, preserving or increasing the estate.
At divorce in Connecticut
The assignment is the court’s, on the factors in section 46b-81(c); no equal-division presumption appears in the text.
At a spouse’s death in Connecticut
Under section 45a-436, “the surviving spouse may elect” a statutory share, which the section defines as “means a life estate of one-third in value of all the property” passing under the will. The notice must be filed “not later than one hundred fifty days after the mailing” of the court’s notice. The share is a life estate, not outright ownership.
What it does to basis when the first spouse dies
Because Connecticut is not on the IRS’s list of community property states, a couple’s basis at the first death depends on title. IRS Publication 551 says to “Include one-half of the value of a qualified joint interest” in the decedent’s gross estate, and the survivor’s basis is the cost of the survivor’s own half plus the basis in the half inherited. Property in the decedent’s name alone is different: 26 U.S.C. 1014(a) gives the heir a basis equal to the property’s fair market value at the date of the decedent’s death.
Computed illustration, not tax advice: suppose a Connecticut couple paid $100,000 for shares held as a qualified joint interest, and the shares are worth $400,000 when one spouse dies. The survivor’s basis is the total of two halves: $200,000 for the half that steps up plus $50,000 as the cost of the survivor’s own half, which makes $250,000. A sale at $400,000 would then show a gain of $150,000. In a community property state the same facts would give a basis of the whole $400,000. CMG’s common law step-up page goes through the difference.
What the documents do not say
- The documents read do not state a rule for a couple who moved to Connecticut.
- The 2026 Supplement to the statutes was not read.
Common mistakes
- Assuming the statutory share is outright ownership of a third; the section gives a life estate.
- Assuming the answer in this state settles it for a couple who move; the rules depend on the state where the spouses are domiciled and, for property in a trust, on the trust.
Related: why only half steps up in a common law state, Connecticut retirement taxes, and Connecticut probate cost.
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Answer againSources
- Sec. 46b-81. Assignment of property and transfer of title (Chapter 815j, Conn. Gen. Stat.): https://www.cga.ct.gov/current/pub/chap_815j.htm
- Sec. 45a-436. Succession upon death of spouse. Statutory share (Chapter 802b, Conn. Gen. Stat.): https://www.cga.ct.gov/current/pub/chap_802b.htm
- IRS Publication 551, Basis of Assets (December 2025): https://www.irs.gov/pub/irs-pdf/p551.pdf
- 26 U.S.C. 1014, Basis of property acquired from a decedent (United States Code, 2024 Edition): https://www.govinfo.gov/link/uscode/26/1014?link-type=html
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.