Connecticut Senate Bill SB00684

Connecticut 2011 Regular Session

• Introduced: 1/24/11
• Refer: 1/24/11

Caption

An Act Concerning Taxation Of Municipal Property That Is Located In Another Municipality.

Impact

The passage of this bill would impact how municipalities handle property taxation, fundamentally changing the financial dynamics between neighboring towns. By enforcing this taxation policy, it would encourage municipalities to think more critically about the properties they acquire outside their jurisdiction and how they contribute to the overall funding and resources of the town where the property is located. This could lead to increased tensions in inter-municipal relations, particularly if one municipality believes it is shouldering an unfair tax burden due to neighboring properties.

Summary

SB00684, introduced by Senator Kelly, aims to amend state law regarding the taxation of municipal properties located in another municipality. The bill stipulates that municipalities owning property in another town must pay property taxes based on the full assessed value of that property to the municipality in which it is situated. This requirement is designed to create a fairer taxation system between municipalities, as it addresses the current discrepancies where some towns may not fully compensate others for the use of shared resources and infrastructure.

Contention

Discussions surrounding SB00684 may highlight points of contention such as the financial implications for towns with substantial property holdings in other municipalities versus those municipalities that host those properties. Critics may argue that municipalities should not be penalized for property ownership that is outside their borders, particularly during budget constraints. Additionally, there could be concerns regarding fairness and equity in property tax assessments, which can vary significantly between different jurisdictions, impacting small towns and large cities differently.