| 60 | | - | Sec. 3. Subsection (a) of section 12-211a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to calendar years commencing on or after January 1, 2013): |
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| 76 | + | Sec. 3. Section 12-19a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
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| 77 | + | |
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| 78 | + | [(a) On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due, as a state grant in lieu of taxes, to each town in this state wherein state-owned real property, reservation land held in trust by the state for an Indian tribe or a municipally owned airport, except that which was acquired and used for highways and bridges, but not excepting property acquired and used for highway administration or maintenance purposes, is located. The grant payable to any town under the provisions of this section in the state fiscal year commencing July 1, 1999, and each fiscal year thereafter, shall be equal to the total of (1) (A) one hundred per cent of the property taxes which would have been paid with respect to any facility designated by the Commissioner of Correction, on or before August first of each year, to be a correctional facility administered under the auspices of the Department of Correction or a juvenile detention center under direction of the Department of Children and Families that was used for incarcerative purposes during the preceding fiscal year. If a list containing the name and location of such designated facilities and information concerning their use for purposes of incarceration during the preceding fiscal year is not available from the Secretary of the State on the first day of August of any year, said commissioner shall, on said first day of August, certify to the Secretary of the Office of Policy and Management a list containing such information, (B) one hundred per cent of the property taxes which would have been paid with respect to that portion of the John Dempsey Hospital located at The University of Connecticut Health Center in Farmington that is used as a permanent medical ward for prisoners under the custody of the Department of Correction. Nothing in this section shall be construed as designating any portion of The University of Connecticut Health Center John Dempsey Hospital as a correctional facility, and (C) in the state fiscal year commencing July 1, 2001, and each fiscal year thereafter, one hundred per cent of the property taxes which would have been paid on any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation on or after June 8, 1999, (2) subject to the provisions of subsection (c) of this section, sixty-five per cent of the property taxes which would have been paid with respect to the buildings and grounds comprising Connecticut Valley Hospital in Middletown. Such grant shall commence with the fiscal year beginning July 1, 2000, and continuing each year thereafter, (3) notwithstanding the provisions of subsections (b) and (c) of this section, with respect to any town in which more than fifty per cent of the property is state-owned real property, one hundred per cent of the property taxes which would have been paid with respect to such state-owned property. Such grant shall commence with the fiscal year beginning July 1, 1997, and continuing each year thereafter, (4) subject to the provisions of subsection (c) of this section, forty-five per cent of the property taxes which would have been paid with respect to all other state-owned real property, (5) forty-five per cent of the property taxes which would have been paid with respect to all municipally owned airports; except for the exemption applicable to such property, on the assessment list in such town for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The grant provided pursuant to this section for any municipally owned airport shall be paid to any municipality in which the airport is located, except that the grant applicable to Sikorsky Airport shall be paid half to the town of Stratford and half to the city of Bridgeport, and (6) forty-five per cent of the property taxes which would have been paid with respect to any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation prior to June 8, 1999, or taken into trust by the federal government for the Mohegan Tribe of Indians of Connecticut, provided (A) the real property subject to this subdivision shall be the land only, and shall not include the assessed value of any structures, buildings or other improvements on such land, and (B) said forty-five per cent grant shall be phased in as follows: (i) In the fiscal year commencing July 1, 2012, an amount equal to ten per cent of said forty-five per cent grant, (ii) in the fiscal year commencing July 1, 2013, thirty-five per cent of said forty-five per cent grant, (iii) in the fiscal year commencing July 1, 2014, sixty per cent of said forty-five per cent grant, (iv) in the fiscal year commencing July 1, 2015, eighty-five per cent of said forty-five per cent grant, and (v) in the fiscal year commencing July 1, 2016, one hundred per cent of said forty-five per cent grant. |
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| 79 | + | |
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| 80 | + | (b) For the fiscal year ending June 30, 2000, and in each fiscal year thereafter, the amount of the grant payable to each municipality in accordance with this section shall be reduced proportionately in the event that the total of such grants in such year exceeds the amount appropriated for the purposes of this section with respect to such year except that, for the fiscal years commencing July 1, 2012, July 1, 2013, July 1, 2014, and July 1, 2015, the amount of the grant payable in accordance with subdivision (6) of subsection (a) of this section shall not be reduced. |
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| 81 | + | |
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| 82 | + | (c) As used in this section "total tax levied" means the total real property tax levy in such town for the fiscal year preceding the fiscal year in which a grant in lieu of taxes under this section is made, reduced by the Secretary of the Office of Policy and Management in an amount equal to all reimbursements certified as payable to such town by the secretary for real property exemptions and credits on the taxable grand list or rate bill of such town for the assessment year that corresponds to that for which the assessed valuation of the state-owned land and buildings has been provided. For purposes of this section and section 12-19b, any real property which is owned by the John Dempsey Hospital Finance Corporation established pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary corporations established pursuant to subdivision (13) of section 10a-254 and which is free from taxation pursuant to the provisions of subdivision (13) of section 10a-259 shall be deemed to be state-owned real property. As used in this section and section 12-19b, "town" includes borough. |
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| 83 | + | |
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| 84 | + | (d) In the fiscal year ending June 30, 1991, and in each fiscal year thereafter, the portion of the grant payable to any town as determined in accordance with subdivisions (2) and (4) of subsection (a) of this section, shall not be greater than the following percentage of total tax levied by such town on real property in the preceding calendar year as follows: (1) In the fiscal year ending June 30, 1991, ten per cent, (2) in the fiscal year ending June 30, 1992, twelve per cent, (3) in the fiscal year ending June 30, 1993, fourteen per cent, (4) in the fiscal year ending June 30, 1994, twenty-seven per cent, (5) in the fiscal year ending June 30, 1995, thirty-five per cent, (6) in the fiscal year ending June 30, 1996, forty-two per cent, (7) in the fiscal year ending June 30, 1997, forty-nine per cent, (8) in the fiscal year ending June 30, 1998, fifty-six per cent, (9) in the fiscal year ending June 30, 1999, sixty-three per cent, (10) in the fiscal year ending June 30, 2000, seventy per cent, (11) in the fiscal year ending June 30, 2001, seventy-seven per cent, (12) in the fiscal year ending June 30, 2002, eighty-four per cent, (13) in the fiscal year ending June 30, 2003, ninety-two per cent, and (14) in the fiscal year ending June 30, 2004, and in each fiscal year thereafter, one hundred per cent.] |
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| 85 | + | |
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| 86 | + | [(e)] In the fiscal year commencing July 1, [1999] 2013, and in each fiscal year thereafter, the [Commissioner of Transportation] Executive Director of the Connecticut Airport Authority shall pay from the Bradley International Airport Enterprise Fund to the [State Comptroller] towns of East Granby, Suffield, Windsor and Windsor Locks, on or before September fifteenth, [the portion of the state grant in lieu of taxes payable under the provisions of this section] at the rate of twenty per cent of the property taxes which would have been paid to [the towns of East Granby, Suffield, Windsor and Windsor Locks] said towns for real property located at Bradley International Airport. [Such payment shall be credited to the appropriation from the General Fund for reimbursements to towns for loss of taxes on state property.] |
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| 87 | + | |
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| 88 | + | [(f) Notwithstanding the provisions of this section in effect prior to January 1, 1997, any grant in lieu of taxes on state-owned real property made to any town in excess of seven and one-half per cent of the total tax levied on real property by such town is validated.] |
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| 89 | + | |
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| 90 | + | Sec. 4. Subsection (a) of section 12-211a of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to calendar years commencing on or after January 1, 2013): |
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| 61 | 91 | | |
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| 62 | 92 | | (a) (1) Notwithstanding any provision of the general statutes, and except as otherwise provided in subdivision (4) of this subsection or in subsection (b) of this section, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter for any calendar year shall not exceed seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to such calendar year of the taxpayer prior to the application of such credit or credits. |
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| 63 | 93 | | |
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| 64 | 94 | | (2) For the calendar year [ending December 31, 2011] commencing January 1, 2011, "type one tax credits" means tax credits allowable under section 12-217jj, 12-217kk or 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits. |
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| 65 | 95 | | |
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| 66 | 96 | | (3) For the calendar [year ending December 31, 2012] years commencing January 1, 2012, January 1, 2013, and January 1, 2014, "type one tax credits" means the tax credit allowable under section 12-217ll; "type two tax credits" means tax credits allowable under section 38a-88a; "type three tax credits" means tax credits that are not type one tax credits or type two tax credits; "thirty per cent threshold" means thirty per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credit; "fifty-five per cent threshold" means fifty-five per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits; and "seventy per cent threshold" means seventy per cent of the amount of tax due from a taxpayer under this chapter prior to the application of tax credits. |
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| 67 | 97 | | |
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| 68 | 98 | | (4) For calendar years commencing on or after January 1, 2011, and prior to January 1, [2013] 2015, and subject to the provisions of subdivisions (2) and (3) of this subsection, the amount of tax credit or credits otherwise allowable against the tax imposed under this chapter shall not exceed: |
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| 69 | 99 | | |
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| 70 | 100 | | (A) If the tax credit or credits being claimed by a taxpayer are type three tax credits only, thirty per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits. |
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| 71 | 101 | | |
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| 72 | 102 | | (B) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type three tax credits, but not type two tax credits, fifty-five per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type one tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold. |
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| 73 | 103 | | |
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| 74 | 104 | | (C) If the tax credit or credits being claimed by a taxpayer are type two tax credits and type three tax credits, but not type one tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credit or credits, provided (i) type three tax credits shall be claimed before type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, and (iii) the sum of the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold. |
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| 75 | 105 | | |
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| 76 | 106 | | (D) If the tax credit or credits being claimed by a taxpayer are type one tax credits, type two tax credits and type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) type three tax credits shall be claimed before type one tax credits or type two tax credits are claimed, and the type one tax credits shall be claimed before the type two tax credits are claimed, (ii) the type three tax credits being claimed may not exceed the thirty per cent threshold, (iii) the sum of the type one tax credits and the type three tax credits being claimed may not exceed the fifty-five per cent threshold, and (iv) the sum of the type one tax credits, the type two tax credits and the type three tax credits being claimed may not exceed the seventy per cent threshold. |
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| 77 | 107 | | |
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| 78 | 108 | | (E) If the tax credit or credits being claimed by a taxpayer are type one tax credits and type two tax credits only, but not type three tax credits, seventy per cent of the amount of tax due from such taxpayer under this chapter with respect to said calendar years of the taxpayer prior to the application of such credits, provided (i) the type one tax credits shall be claimed before type two tax credits are claimed, (ii) the type one tax credits being claimed may not exceed the fifty-five per cent threshold, and (iii) the sum of the type one tax credits and the type two tax credits being claimed may not exceed the seventy per cent threshold. |
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| 79 | 109 | | |
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| 128 | | - | (P) The furnishing by any person, for a consideration, of space for storage of tangible personal property when such person is engaged in the business of furnishing such space, but "sale" and "selling" do not mean or include the furnishing of space which is used by a person for residential purposes. As used in this subparagraph, "space for storage" means secure areas, such as rooms, units, compartments or containers, whether accessible from outside or from within a building, that are designated for the use of a customer, where the customer can store and retrieve property, including self-storage units, mini-storage units and areas by any other name to which the customer has either unlimited free access or free access within reasonable business hours or upon reasonable notice to the service provider to add or remove property, but does not mean the rental of an entire building, such as a warehouse. For purposes of this subparagraph, furnishing space for storage shall not include general warehousing and storage, where the warehouse typically handles, stores and retrieves a customer's property using the warehouse's staff and equipment and does not allow the customer free access to the storage space and shall not include accepting specific items of property for storage, such as clothing at a dry cleaning establishment or golf bags at a golf club; [.] and |
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| 129 | | - | |
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| 130 | | - | (Q) The electronic transfer, for a consideration, exclusive of business to business transactions, of any specified digital product, as defined in subdivision (42) of this subsection, that grants to a purchaser a right or license to use, retain or copy such digital product, regardless of whether the seller has granted the purchaser a right of permanent use and regardless of whether the purchaser's right of use is conditioned upon continued payment. |
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| 131 | | - | |
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| 132 | | - | Sec. 7. Subsection (a) of section 12-407 of the general statutes is amended by adding subdivision (42) as follows (Effective July 1, 2013, and applicable to sales occurring on or after said date): |
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| 133 | | - | |
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| 134 | | - | (NEW) (42) "Specified digital product" means an electronically transferred digital audio-visual work, digital audio work, including a ringtone or digital book, and includes a digital code that provides a purchaser with a right to obtain the product. "Specified digital product" does not include video programming services, including video on demand television services, broadcasting services or content to provide such services. |
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| 158 | + | [(f)] (g) At the end of the fiscal years ending June 30, 2012, [and] June 30, 2013, June 30, 2014, and June 30, 2015, the Comptroller is authorized to record as revenue for each fiscal year the amount of tax imposed under the provisions of this section on electricity generated prior to the end of each fiscal year and which tax is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of each fiscal year. |
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| 144 | | - | (D) (i) With respect to the sales of computer and data processing services occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent, on or after July 1, 2001, at the rate of one per cent, and, on or after July 1, 2013, at the rate of one per cent, provided the sale and use is by and to a business entity, and such services are to be used directly in or by a business, and (ii) with respect to sales of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax; |
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| 168 | + | (D) (i) With respect to the sales of computer and data processing services occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent, on or after July 1, 2001, at the rate of one per cent, and (ii) with respect to sales of Internet access services, on and after July 1, 2001, such services shall be exempt from such tax; |
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| 154 | | - | (H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven per cent on the entire sales price, (ii) [a vessel for a sales price exceeding one hundred thousand dollars, at a rate of seven per cent on the entire sales price, (iii)] jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven per cent on the entire sales price, and [(iv)] (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" shall have the meaning provided in section 14-1, but shall not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles; |
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| 176 | + | (H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven per cent on the entire sales price, (ii) a vessel for a sales price exceeding one hundred thousand dollars, at a rate of seven per cent on the entire sales price, (iii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven per cent on the entire sales price, and (iv) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" shall have the meaning provided in section 14-1, but shall not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles; |
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| 164 | | - | (1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and thirty-five-hundredths per cent; |
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| 186 | + | (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and thirty-five-hundredths per cent; |
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| 172 | | - | (ii) With respect to the storage, acceptance or other use of a vessel in this state, such storage, acceptance or other use shall be exempt from such tax, provided such vessel is docked in this state for sixty or fewer days in a calendar year; |
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| 173 | | - | |
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| 174 | | - | (E) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent of such services, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent of such services, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent of such services, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent of such services, on and after July 1, 2001, at the rate of one per cent of such services, and, on or after July 1, 2013, at the rate of one per cent, provided the sale and use is by and to a business entity, and such services are to be used directly in or by a business, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on or after July 1, 2001, such services shall be exempt from tax; |
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| 194 | + | (E) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent of such services, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent of such services, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent of such services, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent of such services, on and after July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on or after July 1, 2001, such services shall be exempt from tax; |
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| 180 | | - | (H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven per cent on the entire [purchase] sales price, (ii) [a vessel for a sales price exceeding one hundred thousand dollars, at a rate of seven per cent on the entire purchase price, (iii)] jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven per cent on the entire [purchase] sales price, and [(iv)] (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven per cent on the entire [purchase] sales price. For purposes of this subparagraph, "motor vehicle" shall have the meaning provided in section 14-1, but shall not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles; and |
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| 200 | + | (H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven per cent on the entire purchase price, (ii) a vessel for a sales price exceeding one hundred thousand dollars, at a rate of seven per cent on the entire purchase price, (iii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven per cent on the entire purchase price, and (iv) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven per cent on the entire purchase price. For purposes of this subparagraph, "motor vehicle" shall have the meaning provided in section 14-1, but shall not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles; and |
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| 207 | 227 | | |
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| 208 | 228 | | (a) Notwithstanding the provisions of subsection (a) of section 13b-61: (1) For calendar quarters ending on or after September 30, 1998, and prior to September 30, 1999, the Commissioner of Revenue Services shall deposit into the Special Transportation Fund established under section 13b-68 five million dollars of the amount of funds received by the state from the tax imposed under section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (2) for calendar quarters ending September 30, 1999, and prior to September 30, 2000, the commissioner shall deposit into the Special Transportation Fund nine million dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (3) for calendar quarters ending September 30, 2000, and prior to September 30, 2002, the commissioner shall deposit into the Special Transportation Fund eleven million five hundred thousand dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (4) for the calendar quarters ending September 30, 2002, and prior to September 30, 2003, the commissioner shall deposit into the Special Transportation Fund, five million dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; (5) for the calendar quarter ending September 30, 2003, and prior to September 30, 2005, the commissioner shall deposit into the Special Transportation Fund, five million two hundred fifty thousand dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel; and (6) for the calendar quarters ending September 30, 2005, and prior to September 30, 2006, the commissioner shall deposit into the Special Transportation Fund ten million eight hundred seventy-five thousand dollars of the amount of such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products attributable to sales of motor vehicle fuel. |
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| 209 | 229 | | |
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| 210 | 230 | | (b) Notwithstanding the provisions of subsection (a) of section 13b-61, for calendar quarters ending on or after September 30, 2006, the Comptroller shall deposit into the Special Transportation Fund an annual amount in accordance with the following schedule, from such funds received by the state from the tax imposed under said section 12-587 on the gross earnings from the sales of petroleum products. Such transfers shall be made in quarterly installments. |
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| 211 | 231 | | |
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| 212 | 232 | | |
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| 213 | 233 | | |
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| 214 | 234 | | T1 Fiscal Year Annual Transfer |
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| 215 | 235 | | T2 |
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| 216 | 236 | | T3 2007 $141,000,000 |
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| 217 | 237 | | T4 2008 $127,800,000 |
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| 218 | 238 | | T5 2009 $141,900,000 |
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| 219 | 239 | | T6 2010 $141,900,000 |
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| 220 | 240 | | T7 2011 $165,300,000 |
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| 221 | 241 | | T8 2012 $226,900,000 |
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| 222 | 242 | | T9 2013 $199,400,000 |
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| 223 | 243 | | T10 2014 [$222,700,000]$380,700,000 |
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| 224 | 244 | | T11 2015 [$226,800,000] $379,100,000 |
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| 225 | 245 | | T12 2016 and thereafter [$231,400,000] $377,300,000 |
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| 226 | 246 | | |
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| 227 | 247 | | T1 |
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| 228 | 248 | | |
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| 229 | 249 | | Fiscal Year |
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| 230 | 250 | | |
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| 231 | 251 | | Annual Transfer |
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| 232 | 252 | | |
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| 233 | 253 | | T2 |
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| 234 | 254 | | |
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| 235 | 255 | | T3 |
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| 236 | 256 | | |
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| 237 | 257 | | 2007 |
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| 238 | 258 | | |
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| 239 | 259 | | $141,000,000 |
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| 240 | 260 | | |
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| 241 | 261 | | T4 |
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| 242 | 262 | | |
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| 243 | 263 | | 2008 |
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| 244 | 264 | | |
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| 245 | 265 | | $127,800,000 |
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| 246 | 266 | | |
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| 247 | 267 | | T5 |
|---|
| 248 | 268 | | |
|---|
| 249 | 269 | | 2009 |
|---|
| 250 | 270 | | |
|---|
| 251 | 271 | | $141,900,000 |
|---|
| 252 | 272 | | |
|---|
| 253 | 273 | | T6 |
|---|
| 254 | 274 | | |
|---|
| 255 | 275 | | 2010 |
|---|
| 256 | 276 | | |
|---|
| 257 | 277 | | $141,900,000 |
|---|
| 258 | 278 | | |
|---|
| 259 | 279 | | T7 |
|---|
| 260 | 280 | | |
|---|
| 261 | 281 | | 2011 |
|---|
| 262 | 282 | | |
|---|
| 263 | 283 | | $165,300,000 |
|---|
| 264 | 284 | | |
|---|
| 265 | 285 | | T8 |
|---|
| 266 | 286 | | |
|---|
| 267 | 287 | | 2012 |
|---|
| 268 | 288 | | |
|---|
| 269 | 289 | | $226,900,000 |
|---|
| 270 | 290 | | |
|---|
| 271 | 291 | | T9 |
|---|
| 272 | 292 | | |
|---|
| 273 | 293 | | 2013 |
|---|
| 274 | 294 | | |
|---|
| 275 | 295 | | $199,400,000 |
|---|
| 276 | 296 | | |
|---|
| 277 | 297 | | T10 |
|---|
| 278 | 298 | | |
|---|
| 279 | 299 | | 2014 |
|---|
| 280 | 300 | | |
|---|
| 281 | 301 | | [$222,700,000]$380,700,000 |
|---|
| 282 | 302 | | |
|---|
| 283 | 303 | | T11 |
|---|
| 284 | 304 | | |
|---|
| 285 | 305 | | 2015 |
|---|
| 286 | 306 | | |
|---|
| 287 | 307 | | [$226,800,000] $379,100,000 |
|---|
| 288 | 308 | | |
|---|
| 289 | 309 | | T12 |
|---|
| 290 | 310 | | |
|---|
| 291 | 311 | | 2016 and thereafter |
|---|
| 292 | 312 | | |
|---|
| 293 | 313 | | [$231,400,000] $377,300,000 |
|---|
| 294 | 314 | | |
|---|
| 295 | 315 | | (c) If in any calendar quarter ending on or after September 30, 2006, receipts from the tax imposed under section 12-587 are less than twenty-five per cent of the total of (1) the amount required to be transferred pursuant to the Special Transportation Fund pursuant to subsections (a) and (b) of this section, and (2) any other transfers required by law, the Comptroller shall certify to the Treasurer the amount of such shortfall and shall forthwith transfer an amount equal to such shortfall from the resources of the General Fund into the Special Transportation Fund. |
|---|
| 296 | 316 | | |
|---|
| 297 | 317 | | (d) The Commissioner of Revenue Services shall, on or before January 1, 2013, and on or before the first day of January biennially thereafter, calculate the amount of tax paid pursuant to section 12-587 on gasoline sold for the prior fiscal year as a percentage of total tax collected under said section. Such percentage shall become the basis for determining the transfers to be made under subsection (b) of this section. The commissioner shall notify the chairpersons and ranking members of the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, and the Secretary of the Office of Policy and Management of such percentage calculation. |
|---|
| 298 | 318 | | |
|---|
| 300 | 320 | | |
|---|
| 301 | 321 | | (a) For the fiscal year ending June 30, 2010, the Comptroller shall transfer the sum of seventy-one million two hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund. |
|---|
| 302 | 322 | | |
|---|
| 303 | 323 | | (b) For the fiscal year ending June 30, 2011, the Comptroller shall transfer the sum of one hundred seven million five hundred fifty thousand dollars from the resources of the General Fund to the Special Transportation Fund. |
|---|
| 304 | 324 | | |
|---|
| 305 | 325 | | (c) For the fiscal year ending June 30, 2012, the Comptroller shall transfer the sum of eighty-one million five hundred fifty thousand dollars from the resources of the General Fund to the Special Transportation Fund. |
|---|
| 306 | 326 | | |
|---|
| 307 | 327 | | (d) For the fiscal year ending June 30, 2013, the Comptroller shall transfer the sum of ninety-five million two hundred forty-five thousand dollars from the resources of the General Fund to the Special Transportation Fund. |
|---|
| 308 | 328 | | |
|---|
| 309 | 329 | | (e) For the fiscal year ending June 30, [2014, and annually thereafter] 2015, the Comptroller shall transfer the sum of [one hundred seventy-two million eight hundred thousand] twenty million five hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund. |
|---|
| 310 | 330 | | |
|---|
| 311 | 331 | | (f) For the fiscal year ending June 30, 2016, the Comptroller shall transfer the sum of one hundred fifty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund. |
|---|
| 312 | 332 | | |
|---|
| 313 | 333 | | (g) For the fiscal year ending June 30, 2017, and annually thereafter, the Comptroller shall transfer the sum of one hundred sixty-two million eight hundred thousand dollars from the resources of the General Fund to the Special Transportation Fund. |
|---|
| 314 | 334 | | |
|---|
| 325 | | - | Sec. 17. (NEW) (Effective July 1, 2013) (a) For purposes of this section: |
|---|
| 345 | + | (NEW) (78) (A) An eligible vehicle belonging to any person who is an owner or a lessee of such eligible vehicle, provided this exemption shall apply to the net assessed value of such eligible vehicle up to a maximum value of twenty thousand dollars. |
|---|
| 346 | + | |
|---|
| 347 | + | (B) Notwithstanding the provisions of section 12-62, in order to implement the provisions of this subdivision, any town scheduled to implement a revaluation on October 1, 2014, or October 1, 2015, may advance such revaluation to October 1, 2013, and proceed on the schedule provided in section 12-62 thereafter. |
|---|
| 348 | + | |
|---|
| 349 | + | (C) For purposes of this subdivision, "eligible vehicle" means a car, light duty truck, pick-up truck or motorcycle identified on a list the Commissioner of Motor Vehicles provides to the assessor of each town, pursuant to section 14-163; "lessee" means a person who leases an eligible vehicle for a period of not less than one year, from a lessor who is a licensee, under section 14-15, pursuant to a written lease agreement that assigns responsibility for the payment of any property tax for the eligible vehicle to such lessee, regardless of whether a charge for such tax is separately stated in said agreement, or on a bill or invoice that may be rendered to the lessee by either a taxing jurisdiction or the lessor; "net assessed value" means the valuation of an eligible vehicle for purposes of assessment, less the total of all property tax exemption for which the owner of such eligible vehicle qualifies; and "person" means a natural person. |
|---|
| 350 | + | |
|---|
| 351 | + | Sec. 17. (Effective from passage and applicable to the assessment year commencing on October 1, 2012) (a) For purposes of this section, "eligible vehicle" means a car, light duty truck, pick-up truck or motorcycle identified on a list the Commissioner of Motor Vehicles provides to the assessor of each town, pursuant to section 14-163 of the general statutes, and "lessee" means a person who leases an eligible vehicle for a period of not less than one year, from a lessor who is a licensee, under section 14-15 of the general statutes, pursuant to a written lease agreement that assigns responsibility for the payment of any property tax for the eligible vehicle to such lessee, regardless of whether a charge for such tax is separately stated in said agreement, or on a bill or invoice that may be rendered to the lessee by either a taxing jurisdiction or the lessor; "net assessed value" means the valuation of an eligible vehicle for purposes of assessment, less the total of all property tax exemption for which the owner of such eligible vehicle qualifies; and "person" means a natural person. |
|---|
| 352 | + | |
|---|
| 353 | + | (b) A municipality may, by vote of its legislative body, or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred per cent of the property taxes due from a person who is the owner or lessee of an eligible vehicle for the assessment year commencing October 1, 2012, with respect to the net assessed value of such eligible vehicle up to a maximum value of twenty thousand dollars. Notwithstanding any provision of the general statutes, any special act or any municipal charter, any municipality adopting the provisions of this section shall finalize its amended grand list of October 1, 2012, not later than May 1, 2013, and shall set its mill rate not later than June 1, 2013. |
|---|
| 354 | + | |
|---|
| 355 | + | Sec. 18. (NEW) (Effective July 1, 2013) (a) For purposes of this section: |
|---|
| 348 | 378 | | |
|---|
| 349 | 379 | | (3) The price per customer shall be expressed in cost per kilowatt hour and may include different rates for different customer classes and levels of usage. |
|---|
| 350 | 380 | | |
|---|
| 351 | 381 | | (d) The electric distribution companies supplying residential customers and small commercial customers on the standard offer shall provide to the procurement manager such relevant data as requested by the procurement manager for purposes of developing the request for proposals, including, but not limited to, the average per customer usage in each such customer class for the previous twelve-month period, the number of such customers who are delinquent, have defaulted or are in collections, and the net average number of such customers who moved off of the standard offer in the preceding twelve-month period. |
|---|
| 352 | 382 | | |
|---|
| 353 | 383 | | (e) Nothing in this section shall prohibit a residential customer or small business customer who has been aggregated and auctioned to an electric supplier from choosing to obtain service from any other licensed electric supplier at any time. |
|---|
| 354 | 384 | | |
|---|
| 355 | 385 | | (f) The procurement manager shall issue a request for proposals on or before July 1, 2013, and at subsequent intervals of not less than three years or when the number of new residential customers and small commercial customers on the standard offer and not served by a competitive electric supplier reaches a threshold of ten thousand customers. |
|---|
| 356 | 386 | | |
|---|
| 357 | 387 | | (g) The electric supplier or suppliers awarded a competitive supply contract as a result of the request for proposals issued pursuant to this section shall remit the amount accepted as its per customer bid to the state for deposit into the General Fund not later than thirty days after the date of the award. |
|---|
| 358 | 388 | | |
|---|
| 359 | 389 | | (h) In accordance with the provisions of section 16-244m of the general statutes, an electric distribution company shall continue to provide service to (1) any residential customer or small commercial customer not transferred to a competitive electric supplier as a result of the auction process provided for in this section, or (2) any new residential customer or small commercial customer that does not select a competitive electric supplier. |
|---|
| 360 | 390 | | |
|---|
| 361 | 391 | | (i) The procurement manager may require an electric supplier to provide forms of assurance that the contracts resulting from the auction process will be fulfilled. An electric supplier that fails to fulfill its contractual obligations pursuant to an award in accordance with this section shall be subject to civil penalties, in accordance with the provisions of section 16-41 of the general statutes, or the suspension or revocation of such electric supplier's license, or a prohibition on the acceptance of new customers by such electric supplier, following a hearing that is conducted as a contested case, as provided in chapter 54 of the general statutes. |
|---|
| 362 | 392 | | |
|---|
| 365 | | - | (a) Town clerks shall receive, for recording any document, ten dollars for the first page and five dollars for each subsequent page or fractional part thereof, a page being not more than eight and one-half by fourteen inches. Town clerks shall receive, for recording the information contained in a certificate of registration for the practice of any of the healing arts, [five] ten dollars. Town clerks shall receive, for recording documents conforming to, or substantially similar to, section 47-36c, which are clearly entitled "statutory form" in the heading of such documents, as follows: For the first page of a warranty deed, a quitclaim deed, a mortgage deed, or an assignment of mortgage, ten dollars; for each additional page of such documents, five dollars; and for each assignment of mortgage, subsequent to the first two assignments, two dollars. Town clerks shall receive, for recording any document with respect to which certain data must be submitted by each town clerk to the Secretary of the Office of Policy and Management in accordance with section 10-261b, two dollars in addition to the regular recording fee. Any person who offers any written document for recording in the office of any town clerk, which document fails to have legibly typed, printed or stamped directly beneath the signatures the names of the persons who executed such document, the names of any witnesses thereto and the name of the officer before whom the same was acknowledged, shall pay one dollar in addition to the regular recording fee. Town clerks shall receive, for recording any deed, except a mortgage deed, conveying title to real estate, which deed does not contain the current mailing address of the grantee, five dollars in addition to the regular recording fee. Town clerks shall receive, for filing any document, [five] ten dollars; for receiving and keeping a survey or map, legally filed in the town clerk's office, [five] ten dollars; and for indexing such survey or map, in accordance with section 7-32, [five] ten dollars, except with respect to indexing any such survey or map pertaining to a subdivision of land as defined in section 8-18, in which event town clerks shall receive [fifteen] twenty dollars for each such indexing. Town clerks shall receive, for a copy, in any format, of any document either recorded or filed in their offices, one dollar for each page or fractional part thereof, as the case may be; for certifying any copy of the same, two dollars; for making a copy of any survey or map, the actual cost thereof; and for certifying such copy of a survey or map, two dollars. Town clerks shall receive, for recording the commission and oath of a notary public, [ten] twenty dollars; and for certifying under seal to the official character of a notary, [two] five dollars. |
|---|
| 395 | + | (a) Twenty million dollars of the moneys available in the Mashantucket Pequot and Mohegan Fund established by section 3-55i shall be paid to municipalities eligible for a state grant in lieu of taxes pursuant to section 12-19a of the general statutes, revision of 1958, revised to January 1, 2011, in addition to the grants payable to such municipalities pursuant to said section 12-19a, subject to the provisions of subsection (b) of this section. Such grant shall be calculated under the provisions of said section 12-19a and shall equal one-third of the additional amount which such municipalities would be eligible to receive if the total amount available for distribution were eighty-five million two hundred five thousand eighty-five dollars and the percentage of reimbursement set forth in said section 12-19a were increased to reflect such amount. Any eligible special services district shall receive a portion of the grant payable under this subsection to the town in which such district is located. The portion payable to any such district under this subsection shall be the amount of the grant to the town under this subsection which results from application of the district mill rate to exempt property in the district. As used in this subsection and subsection (c) of this section, "eligible special services district" means any special services district created by a town charter, having its own governing body and for the assessment year commencing October 1, 1996, containing fifty per cent or more of the value of total taxable property within the town in which such district is located. |
|---|
| 375 | | - | (b) If death occurred in this state, the death certificate required by law shall be filed with the registrar of vital statistics for the town in which such person died, if known, or, if not known, for the town in which the body was found. The Chief Medical Examiner, Deputy Chief Medical Examiner, associate medical examiner, an authorized assistant medical examiner or other authorized designee shall complete the cremation certificate, stating that such medical examiner or other authorized designee has made inquiry into the cause and manner of death and is of the opinion that no further examination or judicial inquiry is necessary. The cremation certificate shall be submitted to the registrar of vital statistics of the town in which such person died, if known, or, if not known, of the town in which the body was found, or with the registrar of vital statistics of the town in which the funeral director having charge of the body is located. Upon receipt of the cremation certificate, the registrar shall authorize such certificate, keep such certificate on permanent record, and issue a cremation permit, except that if the cremation certificate is submitted to the registrar of the town where the funeral director is located, such certificate shall be forwarded to the registrar of the town where the person died to be kept on permanent record. If a cremation permit must be obtained during the hours that the office of the local registrar of the town where death occurred is closed, a subregistrar appointed to serve such town may authorize such cremation permit upon receipt and review of a properly completed cremation permit and cremation certificate. A subregistrar who is licensed as a funeral director or embalmer pursuant to chapter 385, or the employee or agent of such funeral director or embalmer shall not issue a cremation permit to himself or herself. A subregistrar shall forward the cremation certificate to the local registrar of the town where death occurred, not later than seven days after receiving such certificate. The estate of the deceased person, if any, shall pay the sum of one hundred fifty dollars for the issuance of the cremation certificate, provided the Office of the Chief Medical Examiner shall not assess any fees for costs that are associated with the cremation of a stillborn fetus. No cremation certificate shall be required for a permit to cremate the remains of bodies pursuant to section 19a-270a. When the cremation certificate is submitted to a town other than that where the person died, the registrar of vital statistics for such other town shall ascertain from the original removal, transit and burial permit that the certificates required by the state statutes have been received and recorded, that the body has been prepared in accordance with the Public Health Code and that the entry regarding the place of disposal is correct. Whenever the registrar finds that the place of disposal is incorrect, the registrar shall issue a corrected removal, transit and burial permit and, after inscribing and recording the original permit in the manner prescribed for sextons' reports under section 7-66, shall then immediately give written notice to the registrar for the town where the death occurred of the change in place of disposal stating the name and place of the crematory and the date of cremation. Such written notice shall be sufficient authorization to correct these items on the original certificate of death. The fee for a cremation permit shall be [three] ten dollars and for the written notice one dollar. The Department of Public Health shall provide forms for cremation permits, which shall not be the same as for regular burial permits and shall include space to record information about the intended manner of disposition of the cremated remains, and such blanks and books as may be required by the registrars. |
|---|
| 405 | + | (g) Notwithstanding the provisions of this section, the board of trustees of a constituent unit of the state system of higher education may lease land or buildings, or both, and facilities under the control and supervision of such board when such land, buildings or facilities are otherwise not used or needed for use by the constituent unit and such action seems desirable to produce income or is otherwise in the public interest, provided the Treasurer has determined that such action will not affect the status of any tax-exempt obligations issued or to be issued by the state of Connecticut. Upon executing any such lease, said board shall forward a copy to the assessor or board of assessors of the municipality in which the leased property is located. The proceeds from any lease or rental agreement pursuant to this subsection shall be retained by the constituent unit. Any land so leased for private use and the buildings and appurtenances thereon shall be subject to local assessment and taxation annually in the name of the lessee, assignee or sublessee, whichever has immediate right to occupancy of such land or building, by the town wherein situated as of the assessment day of such town next following the date of leasing. [Such land and the buildings and appurtenances thereon shall not be included as property of the constituent unit for the purpose of computing a grant in lieu of taxes pursuant to section 12-19a provided, if such property is leased to an organization which, if the property were owned by or held in trust for such organization would not be liable for taxes with respect to such property under section 12-81, such organization shall be entitled to exemption from property taxes as the lessee under such lease, and the portion of such property exempted and leased to such organization shall be eligible for a grant in lieu of taxes pursuant to said section 12-19a.] |
|---|
| 391 | | - | Sec. 28. Section 12-494a of the general statutes is repealed. (Effective July 1, 2013) |
|---|
| 421 | + | (b) Any land so leased to a private developer for rental housing or commercial establishments and the buildings and appurtenances thereon shall be subject to local assessment and taxation annually in the name of the lessee, assignee or sublessee, whichever has immediate right to occupancy of such land or building, by the town wherein situated as of the assessment day of such town next following the date of leasing. [Such land shall not be included as property of the Connecticut State University System for the purpose of computing a grant in lieu of taxes pursuant to section 12-19a.] |
|---|
| 422 | + | |
|---|
| 423 | + | Sec. 27. Section 12-62m of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
|---|
| 424 | + | |
|---|
| 425 | + | (a) If real property eligible for a grant or for reimbursement of a property tax or a portion thereof under the provisions of sections [12-19a,] 12-20b and 12-129p, or any other provision of the general statutes, is located in a town that (1) elected to phase in assessment increases pursuant to section 12-62a of the general statutes, revision of 1958, revised to January 1, 2005, with respect to a revaluation effective on or before October 1, 2005, or (2) elects to phase in assessment increases pursuant to section 12-62c with respect to a revaluation effective on or after October 1, 2006, the assessed valuation of said property as reported to the Secretary of the Office of Policy and Management shall reflect the gradual increase in assessment applicable to comparable taxable real property for the same assessment year. |
|---|
| 426 | + | |
|---|
| 427 | + | (b) If the legislative body of a town elects to phase in real property assessment increases with respect to a revaluation effective on or after October 1, 2006, pursuant to section 12-62c, or pursuant to section 12-62a of the general statutes, revision of 1958, revised to January 1, 2005, with respect to a revaluation effective on or before October 1, 2005, the grand list furnished, pursuant to section 7-328, to the clerk of any district, as defined in section 7-324, shall reflect assessments based upon such phase-in for each assessment year during which such phase-in is effective. |
|---|
| 428 | + | |
|---|
| 429 | + | Sec. 28. Section 12-63h of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
|---|
| 430 | + | |
|---|
| 431 | + | (a) The Secretary of the Office of Policy and Management shall establish a pilot program in a single municipality whereby the municipality selected shall develop a plan for implementation of land value taxation that (1) classifies real estate included in the taxable grand list as (A) land or land exclusive of buildings, or (B) buildings on land; and (2) establishes a different mill rate for property tax purposes for each class, provided the higher mill rate shall apply to land or land exclusive of buildings. The different mill rates for taxable real estate in each class shall not be applicable to any property for which a grant is payable under section [12-19a or] 12-20a. |
|---|
| 432 | + | |
|---|
| 433 | + | (b) To be eligible for the program a municipality shall (1) be a distressed municipality, as defined in subsection (b) of section 32-9p; (2) have a population of not more than twenty-six thousand; and (3) have a city manager and city council form of government. The secretary shall establish an application procedure and any other criteria for the program. The secretary shall not select a municipality for the pilot program unless the legislative body of the municipality has approved the application. The secretary shall send a notice of selection for the pilot program to the chief executive officer of the municipality. |
|---|
| 434 | + | |
|---|
| 435 | + | (c) After receipt of the notice of selection provided by the Secretary of the Office of Policy and Management pursuant to subsection (b) of this section, the chief executive officer of such municipality shall appoint a committee consisting of relevant taxpayers and stakeholders to prepare a plan for implementation of land value taxation. Such plan shall (1) provide a process for implementation of differentiated tax rates; (2) designate geographic areas of the municipality where the differentiated rates shall be applied; and (3) identify legal and administrative issues affecting the implementation of the plan. The chief executive officer, the assessor and the tax collector of the municipality shall have an opportunity to review and comment on the plan. On or before December 31, 2009, and upon approval of the plan by the legislative body, the plan shall be submitted to the joint standing committees of the General Assembly having cognizance of matters relating to planning and development and to finance, revenue and bonding. |
|---|
| 436 | + | |
|---|
| 437 | + | Sec. 29. Subsections (b) and (c) of section 12-64 of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
|---|
| 438 | + | |
|---|
| 439 | + | (b) Except as provided in subsection (c) of this section, any land, buildings or easement to use air rights belonging to or held in trust for the state, not used for purposes attributable to functions of the state government or any other governmental purpose but leased to a person or organization for use unrelated to any such purpose, exclusive of any such lease with respect to which a binding agreement is in effect on June 25, 1985, shall be separately assessed in the name of the lessee and subject to local taxation annually in the name of the lessee having immediate right to occupancy of such land or building, by the town wherein situated as of the assessment day next following the date of leasing pursuant to section 4b-38,as amended by this act. If such property or any portion thereof is leased to any organization which, if the property were owned by or held in trust for such organization, would not be liable for taxes with respect to such property under any of the subdivisions of section 12-81, as amended by this act, such organization shall be entitled to exemption from property taxes as the lessee under such lease, provided such property is used exclusively for the purposes of such organization as stated in the applicable subdivision of said section 12-81, as amended by this act. [and the portion of such property so leased to such exempt organization shall be eligible for a grant in lieu of taxes pursuant to section 12-19a. Whenever the lessee of such property is required to pay property taxes to the town in which such property is situated as provided in this subsection, the assessed valuation of such property subject to the interest of the lessee shall not be included in the annual list of assessed values of state-owned real property in such town as prepared for purposes of state grants in accordance with said section 12-19a and the amount of grant to such town under said section 12-19a shall be determined without consideration of such assessed value.] |
|---|
| 440 | + | |
|---|
| 441 | + | (c) The provisions of subsection (b) of this section shall not be applicable to any land, building or easement belonging to or held in trust for the state of Connecticut at (1) Bradley International Airport or any other state-owned airport, and (2) any restaurant, gasoline station or other service facility or public convenience as may be deemed appropriate by the Commissioner of Transportation for state highway, mass transit, marine or aviation purposes. In the event a lessee of property, belonging to or held in trust for the state or a constituent unit of the state system of higher education, who is subject to taxation pursuant to the provisions of this subsection or pursuant to subsection (g) of section 4b-38 is delinquent in the payment of such tax, a municipal tax collector may enforce the collection of said tax by all legal means available, except for the filing of a lien on such property. |
|---|
| 442 | + | |
|---|
| 443 | + | Sec. 30. Subsection (c) of section 22-26jj of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
|---|
| 444 | + | |
|---|
| 445 | + | (c) The commissioner may lease all or part of one property acquired by him under this section as part of a demonstration project, in accordance with subsection (d) of this section, provided such project is approved by the Secretary of the Office of Policy and Management. Such property may be leased to one or more agricultural users for a period not to exceed five years. Such lease may be renewed for periods not to exceed five years. Any property leased under such demonstration project shall be exempt from taxation by the municipality in which the property is located. [The assessed valuation of the property shall be included with the assessed valuation of state-owned land and buildings for purposes of determining the state's grant in lieu of taxes under the provisions of section 12-19a.] |
|---|
| 446 | + | |
|---|
| 447 | + | Sec. 31. Section 22a-282 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
|---|
| 448 | + | |
|---|
| 449 | + | The Connecticut Resources Recovery Authority, notwithstanding the provisions of subsection (b) of section 22a-208a concerning the right of any local body to regulate, through zoning, land usage for solid waste disposal and section 22a-276, may use and operate as a solid waste disposal area, pursuant to a permit issued under sections 22a-208, 22a-208a and 22a-430, any real property owned by said authority on or before May 11, 1984, any portion of which has been operated as a solid waste disposal area, and the authority shall not be subject to regulation by any such body, except that the authority shall pay to the municipality in which such property is located one dollar per ton of unprocessed solid waste received from outside of such municipality and disposed of at the solid waste disposal area by the authority. Any payment shall be in addition to any other agreement between the municipality and the authority. [The provisions of section 12-19a shall not be construed to apply to any such real property.] |
|---|
| 450 | + | |
|---|
| 451 | + | Sec. 32. Section 23-30 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
|---|
| 452 | + | |
|---|
| 453 | + | The Commissioner of Energy and Environmental Protection may, for the purposes specified in section 23-29, lease, for a period of not less than ninety-nine years, any lands within the state, title to which has been acquired by the resettlement administration or other agency of the government of the United States, provided the form of such lease shall be approved by the Attorney General. Said commissioner may enter into cooperative agreements with any branch of the government of the United States regarding the custody, management and use of lands so leased. All lands leased under this section shall, for the purposes of taxation, be considered as owned by the state. [, and the towns in which such lands are situated shall receive from the state grants in lieu of taxes thereon, as provided in section 12-19a.] |
|---|
| 454 | + | |
|---|
| 455 | + | Sec. 33. Section 32-610 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
|---|
| 456 | + | |
|---|
| 457 | + | The exercise of the powers granted by section 32-602 constitute the performance of an essential governmental function and the Capital Region Development Authority shall not be required to pay any taxes or assessments upon or in respect of the convention center or the convention center project, as defined in section 32-600, levied by any municipality or political subdivision or special district having taxing powers of the state and such project and the principal and interest of any bonds and notes issued under the provisions of section 32-607, their transfer and the income therefrom, including revenues derived from the sale thereof, shall at all times be free from taxation of every kind by the state of Connecticut or under its authority, except for estate or succession taxes but the interest on such bonds and notes shall be included in the computation of any excise or franchise tax. [Notwithstanding the foregoing, the convention center and the related parking facilities owned by the authority shall be deemed to be state-owned real property for purposes of sections 12-19a and 12-19b and the state shall make grants in lieu of taxes with respect to the convention center and such related parking facilities to the municipality in which the convention center and such related parking facilities are located as otherwise provided in said sections 12-19a and 12-19b.] |
|---|
| 458 | + | |
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| 459 | + | Sec. 34. Section 32-666 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013): |
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| 460 | + | |
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| 461 | + | [(a) Any land on the Adriaen's Landing site leased by the secretary for purposes of site acquisition for an initial term of at least ninety-nine years shall, while such lease remains in effect, be deemed to be state-owned real property for purposes of sections 12-19a and 12-19b and subdivision (2) of section 12-81 and the state shall make grants in lieu of taxes with respect to such land to the municipality in which the same is located as otherwise provided in sections 12-19a and 12-19b. |
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| 462 | + | |
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| 463 | + | (b) Any land that comprises a private development district designated pursuant to section 32-600 and all improvements on or to such land shall, while such designation continues, be deemed to be state-owned real property for purposes of sections 12-19a and 12-19b and subdivision (2) of section 12-81, and the state shall make grants in lieu of taxes with respect to such land and improvements to the municipality in which the same is located as otherwise provided in sections 12-19a and 12-19b. Section 32-666a shall not be applicable to any such land or improvements while designated as part of the private development district.] |
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| 464 | + | |
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| 465 | + | [(c)] For purposes of state insurance or self-insurance, the convention center facilities shall be deemed to be state-owned property and the state insurance and risk management board shall be authorized to determine, purchase or otherwise arrange for such insurance or self-insurance with respect to the convention center facilities, as otherwise provided in section 4a-20 with respect to other state-owned property. |
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| 466 | + | |
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| 467 | + | Sec. 35. Sections 4-66l, 12-19b, 12-19c, 12-19f, 12-494a and 15-101dd of the general statutes are repealed. (Effective July 1, 2013) |
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| 406 | | - | Sec. 10 from passage 12-633 |
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| 407 | | - | Sec. 11 from passage 12-635 |
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| 408 | | - | Sec. 12 from passage and applicable to taxable years commencing on or after January 1, 2013 12-704e |
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| 409 | | - | Sec. 13 July 1, 2013 13b-61a |
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| 410 | | - | Sec. 14 July 1, 2013 13b-61c |
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| 411 | | - | Sec. 15 January 1, 2014 32-9t(i)(1) |
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| 412 | | - | Sec. 16 October 1, 2013 12-81 |
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| 413 | | - | Sec. 17 July 1, 2013 New section |
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| 414 | | - | Sec. 18 from passage New section |
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| 415 | | - | Sec. 19 July 1, 2013 7-34a(a) |
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| 416 | | - | Sec. 20 July 1, 2013 7-73 |
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| 417 | | - | Sec. 21 July 1, 2013 19a-323(b) |
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| 418 | | - | Sec. 22 July 1, 2013 30-53 |
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| 419 | | - | Sec. 23 July 1, 2013 New section |
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| 420 | | - | Sec. 24 July 1, 2013 New section |
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| 421 | | - | Sec. 25 July 1, 2013 New section |
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| 422 | | - | Sec. 26 July 1, 2013 New section |
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| 423 | | - | Sec. 27 July 1, 2013 New section |
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| 424 | | - | Sec. 28 July 1, 2013 Repealer section |
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| 482 | + | Sec. 10 July 1, 2013 12-412 |
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| 483 | + | Sec. 11 from passage and applicable to taxable years commencing on or after January 1, 2013 12-704e |
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| 484 | + | Sec. 12 July 1, 2013 13b-61a |
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| 485 | + | Sec. 13 July 1, 2013 13b-61c |
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| 486 | + | Sec. 14 January 1, 2014 32-9t(i)(1) |
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| 487 | + | Sec. 15 July 1, 2013, and applicable to assessment years commencing on or after October 1, 2013 12-71(b) |
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| 488 | + | Sec. 16 from passage and applicable to assessment years commencing on or after October 1, 2013 12-81 |
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| 489 | + | Sec. 17 from passage and applicable to the assessment year commencing on October 1, 2012 New section |
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| 490 | + | Sec. 18 July 1, 2013 New section |
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| 491 | + | Sec. 19 from passage New section |
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| 492 | + | Sec. 20 July 1, 2013 3-55j(a) and (b) |
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| 493 | + | Sec. 21 July 1, 2013 3-55j |
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| 494 | + | Sec. 22 July 1, 2013 4b-38(g) |
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| 495 | + | Sec. 23 July 1, 2013 4b-39 |
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| 496 | + | Sec. 24 July 1, 2013 4b-46 |
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| 497 | + | Sec. 25 July 1, 2013 10a-90 |
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| 498 | + | Sec. 26 July 1, 2013 10a-91(b) |
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| 499 | + | Sec. 27 July 1, 2013 12-62m |
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| 500 | + | Sec. 28 July 1, 2013 12-63h |
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| 501 | + | Sec. 29 July 1, 2013 12-64(b) and (c) |
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| 502 | + | Sec. 30 July 1, 2013 22-26jj(c) |
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| 503 | + | Sec. 31 July 1, 2013 22a-282 |
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| 504 | + | Sec. 32 July 1, 2013 23-30 |
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| 505 | + | Sec. 33 July 1, 2013 32-610 |
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| 506 | + | Sec. 34 July 1, 2013 32-666 |
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| 507 | + | Sec. 35 July 1, 2013 Repealer section |
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