Connecticut 2015 Regular Session

Connecticut House Bill HB06574

Introduced
1/26/15  

Caption

An Act Concerning Failure To File For Certain Property Tax Exemptions.

Impact

The enactment of HB 06574 is expected to have a significant positive effect on property owners in New Haven who missed the initial filing deadline for tax exemptions. By allowing late submissions accompanied by late fees, the bill not only extends a lifeline to property owners but also promotes fairness in the taxation system. Property owners who have already paid taxes on their eligible properties will be reimbursed for any excess amount they have paid compared to what they would have owed had they filed on time. This provision ensures that residents are financially supported and that their rights concerning property taxation are upheld.

Summary

House Bill 06574 aims to address the issue of late filing for property tax exemptions in the city of New Haven. The bill permits individuals who are eligible for property tax exemptions for the 2013 and 2014 grand lists but failed to file the claims in a timely manner to still receive those exemptions. Under the proposed legislation, these individuals can submit their claims within thirty days of the bill's effective date while paying any applicable late filing fees. If approved, the assessor will then grant the exemptions for the property in question, thereby alleviating the financial burden on these individuals.

Contention

While the bill may seem straightforward, it raises some points of contention regarding the fairness and implementation of property tax exemptions. Opponents may argue that granting exemptions on late filings could undermine the importance of adhering to deadlines, potentially encouraging laxity among property owners. Moreover, there could be concerns about the administrative burden placed on municipal assessors to verify late claims and process reimbursements, leading to possible delays in the administration of property tax assessments.

Notable_points

Overall, HB 06574 reflects a recognition of the challenges faced by property owners in meeting tax filing obligations and seeks to rectify these situations pragmatically. The intended benefits of the bill must be weighed against potential administrative challenges and impact on future compliance by property owners in New Haven.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00447

An Act Concerning The Failure To File For Certain Grand List Exemptions And Authorizing The Deferral Of A Certain Municipality's Real Property Revaluation.

CT HB05492

An Act Establishing A Farm Investment Tax Credit And Concerning The Threshold For Certain Optional Farm-related Property Tax Exemptions.

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT HB05516

An Act Concerning A Municipal Option For A Homestead Property Tax Exemption.

CT SB00452

An Act Concerning The Property Tax Appeals Process And The Penalty Related To The Submission Of Income And Expenses Information For Rental Properties.

CT SB00501

An Act Concerning Motor Vehicle Assessments For Property Taxation, Innovation Banks, The Interest On Certain Tax Underpayments, The Assessment On Insurers, School Building Projects, The South Central Connecticut Regional Water Authority Charter And Certain State Historic Preservation Officer Procedures.

CT SB00270

An Act Concerning Tax Credits For The Conversion Of Commercial Properties.

CT HB05276

An Act Eliminating Tax Exemptions For Certain Real Property Acquired By Independent Institutions Of Higher Education.

CT HB05477

An Act Concerning Penalties For Blight Upon Real Property, Municipal Agreements To Fix Assessments And A Personal Property Tax Exemption.

CT HB05393

An Act Concerning Certain Adjustments To Gross Assessments Of Taxable Real Property.

Similar Bills

No similar bills found.