| Old | New | Differences | |
|---|---|---|---|
| 1 | - | House Bill No. 6559 | |
| 1 | + | General Assembly Raised Bill No. 6559 | |
| 2 | + | January Session, 2011 LCO No. 4158 | |
| 3 | + | *_____HB06559PD____050211____* | |
| 4 | + | Referred to Committee on Finance, Revenue and Bonding | |
| 5 | + | Introduced by: | |
| 6 | + | (FIN) | |
| 2 | 7 | ||
| 3 | - | ||
| 8 | + | General Assembly | |
| 4 | 9 | ||
| 5 | - | AN ACT CONCERNING THE MUNICIPAL OPTION TO ADOPT ASSESSMENT RATES LIMITING PROPERTY TAX INCREASES ON RESIDENTIAL PROPERTIES. | |
| 10 | + | Raised Bill No. 6559 | |
| 11 | + | ||
| 12 | + | January Session, 2011 | |
| 13 | + | ||
| 14 | + | LCO No. 4158 | |
| 15 | + | ||
| 16 | + | *_____HB06559PD____050211____* | |
| 17 | + | ||
| 18 | + | Referred to Committee on Finance, Revenue and Bonding | |
| 19 | + | ||
| 20 | + | Introduced by: | |
| 21 | + | ||
| 22 | + | (FIN) | |
| 23 | + | ||
| 24 | + | AN ACT CONCERNING A MUNICIPAL OPTION TO SEND MUNICIPAL TAX BILLS VIA ELECTRONIC MAIL. | |
| 6 | 25 | ||
| 7 | 26 | Be it enacted by the Senate and House of Representatives in General Assembly convened: | |
| 8 | 27 | ||
| 9 | - | Section 1. | |
| 28 | + | Section 1. Section 12-130 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2011): | |
| 10 | 29 | ||
| 11 | - | ( | |
| 30 | + | (a) When any community, authorized to raise money by taxation, lays a tax, it shall appoint a collector thereof; and the selectmen of towns, and the committees of other communities, except as otherwise specially provided by law, shall make out and sign rate bills containing the proportion which each individual is to pay according to the assessment list; and any judge of the Superior Court or any justice of the peace, on their application or that of their successors in office, shall issue a warrant for the collection of any sums due on such rate bills. Each collector shall mail, send by electronic mail as provided in subsection (c) of this section, or hand to each individual from whom taxes are due a bill for the amount of taxes for which such individual is liable and shall attach thereto a statement of the year and amount of all back taxes for which such individual is liable. In addition, the collector shall include with such bill, using one of the following methods (1) attachment, (2) enclosure, or (3) printed matter upon the face of the bill, a statement of state aid to municipalities which shall be in the following form: | |
| 12 | 31 | ||
| 13 | - | ( | |
| 32 | + | The (fiscal year) budget for the (city or town) estimates that .... Dollars will be received from the state of Connecticut for various state financed programs. Without this assistance your (fiscal year) property tax would be (herein insert the amount computed in accordance with subsection (b) of this section) mills. | |
| 14 | 33 | ||
| 15 | - | ||
| 34 | + | Failure to send out any such bill or statement shall not invalidate the tax. | |
| 16 | 35 | ||
| 17 | - | ( | |
| 36 | + | (b) The mill rate to be inserted in the statement of state aid to municipalities required by subsection (a) of this section shall be computed on the total estimated revenues required to fund the estimated expenditures of the municipality exclusive of assistance received or anticipated from the state. | |
| 18 | 37 | ||
| 19 | - | ( | |
| 38 | + | (c) No collector may send a rate bill by electronic mail unless the taxpayer has affirmatively indicated to the collector such taxpayer's assent to receiving rate bills by electronic mail. | |
| 20 | 39 | ||
| 21 | - | (c) For the assessment year commencing October 1, 2011, in any municipality that adopts the property tax system under this section, apartment property shall be assessed at a rate of fifty per cent. For assessment years commencing on and after October 1, 2012, the assessor shall determine a rate of assessment for apartment property that will have the effect of phasing in proportionate increases in the rate so that, by the assessment year commencing October 1, 2015, the assessment rate for apartment property shall be seventy per cent. | |
| 22 | 40 | ||
| 23 | - | (d) In any municipality that adopts the property tax system under this section, for the assessment year commencing October 1, 2011, and only for said assessment year, the assessor shall determine a rate of assessment for residential property that will have the effect of increasing the average property tax for residential property as a result of revaluation by three and one-half per cent over the property tax for such property class in the base year, but in no event shall the assessment rate be less than twenty-three per cent. For assessment years commencing on and after October 1, 2011, the assessor shall then calculate an adjustment to the rate of assessment for residential property in accordance with subsection (e) of this section. | |
| 24 | 41 | ||
| 25 | - | (e) Not later than January thirty-first or the completion of the grand list, whichever is later, the assessor shall annually calculate the difference in the adjusted tax levy by such municipality in the current fiscal year and the prior fiscal year. The assessor shall then adjust the adjusted tax levy for the current fiscal year in accordance with any change in the consumer price index for all urban consumers in the northeast region in the preceding fiscal year. If, after such adjustment, (1) the adjusted tax levy in the current fiscal year exceeds the adjusted tax levy in the prior fiscal year by more than one hundred per cent of the rate of inflation, as determined in accordance with such consumer price index, the assessor, in his or her calculation of the assessment ratios for the next grand list, shall increase the rate of assessment for residential properties from the prior grand list year by five per cent; (2) the adjusted tax levy in the current fiscal year exceeds the adjusted tax levy in the prior fiscal year by more than fifty per cent, but not more than one hundred per cent, of such rate of inflation, the assessor shall increase such rate of assessment by three and one-half per cent; (3) the adjusted tax levy in the current fiscal year exceeds the adjusted tax levy in the prior fiscal year by not more than fifty per cent of such rate of inflation, the assessor shall increase such rate of assessment by two and one-half per cent; (4) the adjusted tax levy in the current fiscal year is equal to the adjusted tax levy in the prior fiscal year, or is less than one-half per cent less than the adjusted tax levy in the prior fiscal year, the assessor shall increase such rate of assessment by one and one-half per cent; and (5) the adjusted tax levy in the current fiscal year is less than the adjusted tax levy in the prior fiscal year by at least one-half per cent, the assessor shall make no change in such rate of assessment. | |
| 26 | 42 | ||
| 27 | - | (f) Not later than June fifteenth in any year in which the adjusted tax levy in the current fiscal year increases by more than two and six-tenths per cent over the adjusted tax levy in the prior fiscal year, one per cent of the total number of electors of such municipality may petition in writing for a referendum on the budget establishing such increase. Any such referendum shall be held not more than ten days after receipt of such petition by the town clerk and shall be conducted in accordance with the provisions of chapter 90 of the general statutes. Such budget shall not become effective unless a majority of the electors voting in such referendum vote in favor thereof. Only one referendum may be held, and, if the vote is against the budget, such municipality shall so adjust the budget as to limit any increase to be equal to or less than two and six-tenths per cent. | |
| 43 | + | This act shall take effect as follows and shall amend the following sections: | |
| 44 | + | Section 1 October 1, 2011 12-130 | |
| 45 | + | ||
| 46 | + | This act shall take effect as follows and shall amend the following sections: | |
| 47 | + | ||
| 48 | + | Section 1 | |
| 49 | + | ||
| 50 | + | October 1, 2011 | |
| 51 | + | ||
| 52 | + | 12-130 | |
| 53 | + | ||
| 54 | + | ||
| 55 | + | ||
| 56 | + | FIN Joint Favorable | |
| 57 | + | PD Joint Favorable | |
| 58 | + | ||
| 59 | + | FIN | |
| 60 | + | ||
| 61 | + | Joint Favorable | |
| 62 | + | ||
| 63 | + | PD | |
| 64 | + | ||
| 65 | + | Joint Favorable |