Connecticut 2014 Regular Session

Connecticut House Bill HB05472

Introduced
3/4/14  
Refer
3/4/14  
Report Pass
3/25/14  
Report Pass
3/25/14  
Refer
4/3/14  
Refer
4/3/14  
Report Pass
4/9/14  
Engrossed
4/23/14  
Report Pass
4/25/14  
Chaptered
5/8/14  
Chaptered
5/8/14  
Enrolled
5/14/14  
Enrolled
5/14/14  
Passed
5/28/14  

Caption

An Act Concerning Failure To File For Property Tax Exemptions.

Impact

The implementation of HB 05472 will have significant implications for state and local tax regulations. By allowing late filings to be considered timely under certain conditions, the bill aims to offer relief to taxpayers in municipalities such as Seymour, Monroe, Berlin, and others. Tax assessors in these towns are tasked with verifying eligibility and approving exemptions, which may streamline the process for property owners who have faced complications due to administrative delays or personal oversight.

Summary

House Bill 05472 addresses the challenges faced by individuals and businesses regarding the timely filing for property tax exemptions. It provides a provision that recognizes certain individuals, who otherwise qualify for a property tax exemption but missed the filing deadline, as having filed on time if they submit their declarations within 30 days of the bill's effective date. This legislation is particularly aimed at alleviating the financial burden on taxpayers who inadvertently fail to meet the existing requirements due to missed deadlines.

Sentiment

General sentiment surrounding HB 05472 appears to be supportive, particularly from stakeholders who advocate for taxpayer rights and fairness in tax assessments. Many view the bill as a positive move toward reducing penalties that arise from minor procedural errors in the filing process. However, some concerns have been raised regarding the potential administrative challenges for local tax offices in managing increased claims and ensuring proper verification following late submissions.

Contention

While there seems to be broad support for the bill, contention arises around the feasibility of implementation and the implications for local revenue. Critics raise concerns that by permitting late filings, there could be a risk of undermining the strict timeline that helps maintain fiscal accountability in property tax collection. Moreover, there are apprehensions regarding the administrative burden placed on assessors to validate late claims, which could affect the efficiency of local tax processes.

Companion Bills

No companion bills found.

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