Connecticut taxpayers own $23.2 billion worth of stuff, including more than $10 billion of infrastructure, a quarter-million acres of land and fine art worth almost $100 million, according to the state’s property inventory for 2011.

Comptroller Kevin Lembo’s office takes inventory of the state’s property each year. This year’s reports from state agencies are due to his office Monday.

At more than $10 billion, the state’s largest category of property is infrastructure, primarily the roads and bridges managed by the Department of Transportation.

Connecticut owns 258,461 acres of land, or about 7 percent of the state’s total land area, and 3,665 buildings.

Most of the land is owned by the Department of Energy and Environmental Protection.

In all, the state’s land holdings are worth $664 million with $1 billion in site improvements and $7.2 billion in buildings.

The University of Connecticut owns more than a quarter of the state’s buildings by value. They are worth six times the value of buildings at Bradley International Airport.

Taxpayers also own fine art valued at $100 million. UConn owns more than half ($52 million), followed by Legislative Management ($15 million), Housatonic Community College ($14 million) and the four Connecticut State University campuses ($8 million).

The state has 6,171 trucks, vans and jeeps and 4,205 cars, according to the 2011 inventory.

Connecticut also has significant liabilities. The debts on its balance sheet exceed the value of its assets by billions of dollars. The state also owes current and future retired state employees more than $40 billion that does not appear on the balance sheet.

An accounting-rule change will move more than half of the off-balance-sheet liabilities onto the state’s books in fiscal year 2015.