General Assembly Raised Bill No. 5485
February Session, 2016 LCO No. 2201
*02201_______PD_*
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
General Assembly
Raised Bill No. 5485
February Session, 2016
LCO No. 2201
*02201_______PD_*
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
(PD)
AN ACT CONCERNING MUNICIPAL TAXATION.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-60 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016):
Any clerical omission or mistake in the assessment of taxes may be corrected according to the fact by the assessors or board of assessment appeals, [not later than three years] at any time following the tax due date relative to which such omission or mistake occurred, and the tax shall be levied and collected according to such corrected assessment. In the event that the issuance of a certificate of correction results in an increase to the assessment list of any person, written notice of such increase shall be sent to such person's last-known address by the assessor or board of assessment appeals within ten days immediately following the date such correction is made. Such notice shall include, with respect to each assessment list corrected, the assessment prior to and after such increase and the reason for such increase. Any person claiming to be aggrieved by the action of the assessor under this section may appeal the doings of the assessor to the board of assessment appeals as otherwise provided in this chapter, provided such appeal shall be extended in time to the next succeeding board of assessment appeals if the meetings of such board for the grand list have passed. Any person intending to so appeal to the board of assessment appeals may indicate that taxes paid by him for any additional assessment added in accordance with this section, during the pendency of such appeal, are paid "under protest" and thereupon such person shall not be liable for any interest on the taxes based upon such additional assessment, provided (1) such person shall have paid not less than seventy-five per cent of the amount of such taxes within the time specified, or (2) the board of assessment appeals reduces valuation or removes items of property from the list of such person so that there is no tax liability related to additional assessment.
Sec. 2. (NEW) (Effective upon passage and applicable to assessment years commencing on and after October 1, 2015) A municipality may, by vote of its legislative body, or in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate all or a portion of the property tax with respect to real property that is not able to be occupied by its owner due to damage as a result of a natural disaster. Such abatement may only be allowed if the real property was damaged as a direct result of a natural disaster to such an extent that the property cannot be used for any purpose related to its use prior to such natural disaster. Any abatement provided under this section shall be applicable with respect to such real property from the date of the damage to the following October first.
This act shall take effect as follows and shall amend the following sections:
Section 1 July 1, 2016 12-60
Sec. 2 upon passage and applicable to assessment years commencing on and after October 1, 2015 New section
This act shall take effect as follows and shall amend the following sections:
Section 1
July 1, 2016
12-60
Sec. 2
upon passage and applicable to assessment years commencing on and after October 1, 2015
New section
Statement of Purpose:
To remove the three year limitation regarding the correction of municipal tax assessments and to allow municipalities to provide property tax relief to certain property owners who are unable to occupy their property due to damage from natural disasters.
[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.]