Connecticut 2015 Regular Session

Connecticut House Bill HB06965

Introduced
3/5/15  
Introduced
3/5/15  
Refer
3/5/15  
Refer
3/5/15  
Report Pass
3/27/15  
Report Pass
3/27/15  
Refer
4/10/15  
Report Pass
4/16/15  
Report Pass
4/16/15  
Engrossed
5/21/15  
Report Pass
5/26/15  

Caption

An Act Concerning The Preservation Of Municipal Tax Bases.

Impact

The enactment of HB 06965 could potentially alter the financial landscape for municipalities, as it opens the door for taxing facilities that were previously tax-exempt. This shift is intended to preserve local tax bases while ensuring that nonprofit entities contribute towards the funding of public services. However, the reclassification of certain properties as taxable can lead to increased financial burdens on nonprofit organizations, which may argue that such taxation could impede their operations and availability of services to the community. The adjustments in tax liability may encourage a reevaluation of facility operations and funding strategies within those nonprofits.

Summary

House Bill 06965 is an act concerning the preservation of municipal tax bases. The bill aims to ensure that certain properties, specifically those acquired by private nonprofit institutions of higher learning, nonprofit general hospitals, freestanding chronic disease hospitals, and urgent care facilities, are subject to municipal property taxes. This act has a significant impact on how municipal taxes are levied, particularly addressing properties that previously may have been exempt from such taxes. The bill is an effort to maintain a consistent and stable tax revenue stream for municipalities that may experience disruptions due to changes in property ownership and the regulatory landscape surrounding these nonprofit entities.

Sentiment

The sentiment regarding HB 06965 appeared to be mixed. Proponents believe that the bill is a fair approach to ensure that all types of properties contribute to the municipal tax base, thus preventing financial strain on public services. They argue it levels the playing field between for-profit and nonprofit entities regarding tax responsibilities. Conversely, opponents voice concerns about the financial implications for nonprofits, fearing that imposed taxes could detract from their mission-related activities and the services they provide to the community, especially in critical sectors such as education and healthcare.

Contention

A notable point of contention surrounding this bill centers on the definition of nonprofit facilities and the implications of taxation on their operation. Supporters assert that it is essential for municipalities to secure tax revenues from all property owners, while critics argue that imposing taxes on nonprofits may reduce the support available for vulnerable populations served by these organizations. The juxtaposition of maintaining a stable tax base for municipalities against the risk of undermining the financial viability of critical nonprofit services presents a fundamental debate in the bill's discussions.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05524

An Act Authorizing And Adjusting Bonds Of The State And Concerning Provisions Related To State And Municipal Tax Administration, General Government And School Building Projects.

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 HB05276

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

CT SB00435

An Act Concerning The Designation Of Farm Land And Open Space Land And Revisions To The Connecticut Entity Transactions Act.

CT HB05316

An Act Concerning The Office Of Health Strategy's Recommendations Regarding The Certificate Of Need Program.

CT SB00440

An Act Concerning Certificates Of Need.

CT SB00011

An Act Concerning Connecticut Resiliency Planning And Providing Municipal Options For Climate Resilience.

CT HB05523

An Act Concerning Allocations Of Federal American Rescue Plan Act Funds And Provisions Related To General Government, Human Services, Education And The Biennium Ending June 30, 2025.

CT SB00001

An Act Concerning The Health And Safety Of Connecticut Residents.

CT HB05478

An Act Concerning The Land Value Taxation Pilot Program.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

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CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.