General Assembly Proposed Bill No. 6574
January Session, 2015 LCO No. 1856
*01856*
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
REP. CANDELARIA, 95th Dist.
General Assembly
Proposed Bill No. 6574
January Session, 2015
LCO No. 1856
*01856*
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
REP. CANDELARIA, 95th Dist.
AN ACT CONCERNING FAILURE TO FILE FOR CERTAIN PROPERTY TAX EXEMPTIONS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
That: (1) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, any person located in the city of New Haven who is otherwise eligible for a 2013 or a 2014 grand list exemption pursuant to said subdivision (72), except that such person failed to file the required claims within the time period prescribed, shall be regarded as having filed such claims in a timely manner if such person files such claims not later than thirty days after the effective date of this section, and pays the late filing fees pursuant to section 12-81k of the general statutes; (2) upon confirmation of the receipt of such fees and verification of the exemption eligibility of the machinery and equipment included in such claims, the assessor shall approve the exemptions for such property; and (3) if taxes have been paid on the property for which such exemptions are approved, the city of New Haven shall reimburse such person in an amount equal to the amount by which such taxes exceed the amount of taxes that would have been payable if the claims had been filed in a timely manner.
Statement of Purpose:
To enable the filing for a certain property tax exemption after the deadline for such filing has passed.