| Old | New | Differences | |
|---|---|---|---|
| 1 | - | General Assembly Substitute Bill No. 6965 | |
| 2 | - | January Session, 2015 *_____HB06965PD____033015____* | |
| 1 | + | General Assembly Raised Bill No. 6965 | |
| 2 | + | January Session, 2015 LCO No. 4664 | |
| 3 | + | *04664_______PD_* | |
| 4 | + | Referred to Committee on PLANNING AND DEVELOPMENT | |
| 5 | + | Introduced by: | |
| 6 | + | (PD) | |
| 3 | 7 | ||
| 4 | 8 | General Assembly | |
| 5 | 9 | ||
| 6 | - | ||
| 10 | + | Raised Bill No. 6965 | |
| 7 | 11 | ||
| 8 | 12 | January Session, 2015 | |
| 9 | 13 | ||
| 10 | - | *_____HB06965PD____033015____* | |
| 14 | + | LCO No. 4664 | |
| 15 | + | ||
| 16 | + | *04664_______PD_* | |
| 17 | + | ||
| 18 | + | Referred to Committee on PLANNING AND DEVELOPMENT | |
| 19 | + | ||
| 20 | + | Introduced by: | |
| 21 | + | ||
| 22 | + | (PD) | |
| 11 | 23 | ||
| 12 | 24 | AN ACT CONCERNING THE PRESERVATION OF MUNICIPAL TAX BASES. | |
| 13 | 25 | ||
| 14 | 26 | Be it enacted by the Senate and House of Representatives in General Assembly convened: | |
| 15 | 27 | ||
| 16 | - | Section 1. (NEW) (Effective | |
| 28 | + | Section 1. (NEW) (Effective July 1, 2015) Notwithstanding any provision of the general statutes, any property, real or personal, acquired on or after July 1, 2016, by any of the following entities, as defined or described in section 12-20a of the general statutes, as amended by this act: (1) A private nonprofit institution of higher learning, (2) nonprofit general hospital facility, (3) freestanding chronic disease hospital, or (4) urgent care facility that operates for at least twelve hours a day and had been the location of a nonprofit general hospital for at least a portion of calendar year 1996, shall be taxable by a municipality pursuant to the provisions of chapters 201, 203 and 204 of the general statutes, as applicable. | |
| 17 | 29 | ||
| 18 | - | Sec. 2. Subsection (a) of section 12-20a of the general statutes is repealed and the following is substituted in lieu thereof (Effective | |
| 30 | + | Sec. 2. Subsection (a) of section 12-20a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015): | |
| 19 | 31 | ||
| 20 | - | (a) On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due to each municipality in the state, in accordance with this section, as a state grant in lieu of taxes with respect to real property acquired prior to July 1, 2015, and owned by any private nonprofit institution of higher learning or any nonprofit general hospital facility or freestanding chronic disease hospital or an urgent care facility that operates for at least twelve hours a day and that had been the location of a nonprofit general hospital for at least a portion of calendar year 1996 to receive payments in lieu of taxes for such property, exclusive of any such facility operated by the federal government, except a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems, or the state of Connecticut or any subdivision thereof. As used in this section "private nonprofit institution of higher learning" means any such institution, as defined in subsection (a) of section 10a-34, or any independent institution of higher education, as defined in subsection (a) of section 10a-173, that is engaged primarily in education beyond the high school level, and offers courses of instruction for which college or university-level credit may be given or may be received by transfer, the property of which is exempt from property tax under any of the subdivisions of section 12-81 | |
| 32 | + | (a) On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due to each municipality in the state, in accordance with this section, as a state grant in lieu of taxes with respect to real property acquired prior to July 1, 2015, and owned by any private nonprofit institution of higher learning or any nonprofit general hospital facility or freestanding chronic disease hospital or an urgent care facility that operates for at least twelve hours a day and that had been the location of a nonprofit general hospital for at least a portion of calendar year 1996 to receive payments in lieu of taxes for such property, exclusive of any such facility operated by the federal government, except a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems, or the state of Connecticut or any subdivision thereof. As used in this section "private nonprofit institution of higher learning" means any such institution, as defined in subsection (a) of section 10a-34, or any independent institution of higher education, as defined in subsection (a) of section 10a-173, that is engaged primarily in education beyond the high school level, and offers courses of instruction for which college or university-level credit may be given or may be received by transfer, the property of which is exempt from property tax under any of the subdivisions of section 12-81; "nonprofit general hospital facility" means any such facility that is used primarily for the purpose of general medical care and treatment, exclusive of any hospital facility used primarily for the care and treatment of special types of disease or physical or mental conditions; and "freestanding chronic disease hospital" means a facility that provides for the care and treatment of chronic diseases, excluding any such facility having an ownership affiliation with and operated in the same location as a chronic and convalescent nursing home. | |
| 21 | 33 | ||
| 22 | - | Sec. 3. Subdivision (7) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, | |
| 34 | + | Sec. 3. Subdivision (7) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2016, and applicable to assessment years commencing on or after October 1, 2016): | |
| 23 | 35 | ||
| 24 | 36 | (7) (A) Subject to the provisions of section 1 of this act and sections 12-87 and 12-88, the real property of, or held in trust for, a corporation organized exclusively for scientific, educational, literary, historical or charitable purposes or for two or more such purposes and used exclusively for carrying out one or more of such purposes or for the purpose of preserving open space land, as defined in section 12-107b, for any of the uses specified in said section, that is owned by any such corporation, and the personal property of, or held in trust for, any such corporation, provided (i) any officer, member or employee thereof does not receive or at any future time shall not receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes or as proper beneficiary of its strictly charitable purposes, and (ii) in 1965, and quadrennially thereafter, a statement shall be filed on or before the first day of November with the assessor or board of assessors of any town, consolidated town and city or consolidated town and borough, in which any of its property claimed to be exempt is situated. Such statement shall be filed on a form provided by such assessor or board of assessors. The real property shall be eligible for the exemption regardless of whether it is used by another corporation organized exclusively for scientific, educational, literary, historical or charitable purposes or for two or more such purposes; | |
| 25 | 37 | ||
| 26 | 38 | (B) On and after July 1, 1967, housing subsidized, in whole or in part, by federal, state or local government and housing for persons or families of low and moderate income shall not constitute a charitable purpose under this section. As used in this subdivision, "housing" shall not include real property used for temporary housing belonging to, or held in trust for, any corporation organized exclusively for charitable purposes and exempt from taxation for federal income tax purposes, the primary use of which property is one or more of the following: (i) An orphanage; (ii) a drug or alcohol treatment or rehabilitation facility; (iii) housing for homeless individuals, mentally or physically handicapped individuals or persons with intellectual disability, or for victims of domestic violence; (iv) housing for ex-offenders or for individuals participating in a program sponsored by the state Department of Correction or Judicial Branch; and (v) short-term housing operated by a charitable organization where the average length of stay is less than six months. The operation of such housing, including the receipt of any rental payments, by such charitable organization shall be deemed to be an exclusively charitable purpose; | |
| 27 | 39 | ||
| 28 | - | Sec. 4. Subdivision (16) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, | |
| 40 | + | Sec. 4. Subdivision (16) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2016, and applicable to assessment years commencing on or after October 1, 2016): | |
| 29 | 41 | ||
| 30 | 42 | (16) Subject to the provisions of section 1 of this act and section 12-88, all property of, or held in trust for, any Connecticut hospital society or corporation or sanatorium, provided (A) no officer, member or employee thereof receives or, at any future time, shall receive any pecuniary profit from the operations thereof, except reasonable compensation for services in the conduct of its affairs, and (B) in 1967, and quadrennially thereafter, a statement shall be filed by such hospital society, corporation or sanatorium on or before the first day of November with the assessor or board of assessors of any town, consolidated town and city or consolidated town and borough, in which any of its property claimed to be exempt is situated. Such statement shall be filed on a form provided by such assessor or board of assessors; | |
| 31 | 43 | ||
| 32 | 44 | ||
| 33 | 45 | ||
| 34 | 46 | ||
| 35 | 47 | This act shall take effect as follows and shall amend the following sections: | |
| 36 | - | Section 1 | |
| 37 | - | Sec. 2 | |
| 38 | - | Sec. 3 October 1, | |
| 39 | - | Sec. 4 October 1, | |
| 48 | + | Section 1 July 1, 2015 New section | |
| 49 | + | Sec. 2 July 1, 2015 12-20a(a) | |
| 50 | + | Sec. 3 October 1, 2016, and applicable to assessment years commencing on or after October 1, 2016 12-81(7) | |
| 51 | + | Sec. 4 October 1, 2016, and applicable to assessment years commencing on or after October 1, 2016 12-81(16) | |
| 40 | 52 | ||
| 41 | 53 | This act shall take effect as follows and shall amend the following sections: | |
| 42 | 54 | ||
| 43 | 55 | Section 1 | |
| 44 | 56 | ||
| 45 | - | ||
| 57 | + | July 1, 2015 | |
| 46 | 58 | ||
| 47 | 59 | New section | |
| 48 | 60 | ||
| 49 | 61 | Sec. 2 | |
| 50 | 62 | ||
| 51 | - | ||
| 63 | + | July 1, 2015 | |
| 52 | 64 | ||
| 53 | 65 | 12-20a(a) | |
| 54 | 66 | ||
| 55 | 67 | Sec. 3 | |
| 56 | 68 | ||
| 57 | - | October 1, | |
| 69 | + | October 1, 2016, and applicable to assessment years commencing on or after October 1, 2016 | |
| 58 | 70 | ||
| 59 | 71 | 12-81(7) | |
| 60 | 72 | ||
| 61 | 73 | Sec. 4 | |
| 62 | 74 | ||
| 63 | - | October 1, | |
| 75 | + | October 1, 2016, and applicable to assessment years commencing on or after October 1, 2016 | |
| 64 | 76 | ||
| 65 | 77 | 12-81(16) | |
| 66 | 78 | ||
| 79 | + | Statement of Purpose: | |
| 67 | 80 | ||
| 81 | + | To preserve municipal tax bases by allowing municipalities to tax any real and personal property acquired after July 1, 2016, by private nonprofit institutions of higher learning, nonprofit general hospital facilities, freestanding chronic disease hospitals and certain urgent care facilities. | |
| 68 | 82 | ||
| 69 | - | PD Joint Favorable Subst. | |
| 70 | - | ||
| 71 | - | PD | |
| 72 | - | ||
| 73 | - | Joint Favorable Subst. | |
| 83 | + | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] |