Connecticut 2016 Regular Session

Connecticut Senate Bill SB00013 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		General Assembly Governor's Bill No. 13
2	2		February Session, 2016 LCO No. 535
3		-	_____~~SB00013FIN~~_~~__040116~~____
	3	+	00535__________
4	4		Referred to Committee on FINANCE, REVENUE AND BONDING
5	5		Introduced by:
6	6		SEN. LOONEY, 11th Dist. SEN. DUFF, 25th Dist. REP. SHARKEY, 88th Dist. REP. ARESIMOWICZ, 30th Dist.
7	7
8	8		General Assembly
9	9
10	10		Governor's Bill No. 13
11	11
12	12		February Session, 2016
13	13
14	14		LCO No. 535
15	15
16		-	_____~~SB00013FIN~~_~~__040116~~____
	16	+	00535__________
17	17
18	18		Referred to Committee on FINANCE, REVENUE AND BONDING
19	19
20	20		Introduced by:
21	21
22	22		SEN. LOONEY, 11th Dist.
23	23
24	24		SEN. DUFF, 25th Dist.
25	25
26	26		REP. SHARKEY, 88th Dist.
27	27
28	28		REP. ARESIMOWICZ, 30th Dist.
29	29
30	30		AN ACT REDUCING CERTAIN PROBATE COURT FEES.
31	31
32	32		Be it enacted by the Senate and House of Representatives in General Assembly convened:
33	33
34	34		Section 1. Section 45a-107 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
35	35
36	36		(a) The basic fees for all proceedings in the settlement of the estate of any deceased person, including succession and estate tax proceedings, shall be in accordance with the provisions of this section.
37	37
38	38		(b) In the case of a decedent who dies on or after July 1, 2016, fees shall be computed as follows:
39	39
40	40		(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
41	41
42	42		(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
43	43
44	44
45	45
46	46		T1 Basis for Computation
47	47		T2 Of Fees Total Fee
48	48		T3 0 to $500 $25
49	49		T4 $501 to $1,000 $50
50	50		T5 $1,000 to $10,000 $50, plus 1% of all
51	51		T6 in excess of $1,000
52	52		T7 $10,000 to $500,000 $150, plus .35% of all
53	53		T8 in excess of $10,000
54	54		T9 $500,000 to $2,000,000 $1,865, plus .25% of all
55	55		T10 in excess of $500,000
56	56		T11 $2,000,000 to $8,877,000 $5,615 plus .5% of all
57	57		T12 in excess of $2,000,000
58	58		T13 $8,877,000 and over $40,000
59	59
60	60		T1
61	61
62	62		Basis for Computation
63	63
64	64		T2
65	65
66	66		Of Fees
67	67
68	68		Total Fee
69	69
70	70		T3
71	71
72	72		0 to $500
73	73
74	74		$25
75	75
76	76		T4
77	77
78	78		$501 to $1,000
79	79
80	80		$50
81	81
82	82		T5
83	83
84	84		$1,000 to $10,000
85	85
86	86		$50, plus 1% of all
87	87
88	88		T6
89	89
90	90		in excess of $1,000
91	91
92	92		T7
93	93
94	94		$10,000 to $500,000
95	95
96	96		$150, plus .35% of all
97	97
98	98		T8
99	99
100	100		in excess of $10,000
101	101
102	102		T9
103	103
104	104		$500,000 to $2,000,000
105	105
106	106		$1,865, plus .25% of all
107	107
108	108		T10
109	109
110	110		in excess of $500,000
111	111
112	112		T11
113	113
114	114		$2,000,000 to $8,877,000
115	115
116	116		$5,615 plus .5% of all
117	117
118	118		T12
119	119
120	120		in excess of $2,000,000
121	121
122	122		T13
123	123
124	124		$8,877,000 and over
125	125
126	126		$40,000
127	127
128	128		(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
129	129
130	130		(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.
131	131
132	132		(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.
133	133
134	134		(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.
135	135
136	136		[(b)] (c) In the case of a decedent who dies on or after January 1, 2015, and prior to July 1, 2016, fees shall be computed as follows:
137	137
138	138		(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
139	139
140	140		(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
141	141
142	142
143	143
144	144		T14 Basis for Computation
145	145		T15 Of Fees Total Fee
146	146		T16 0 to $500 $25
147	147		T17 $501 to $1,000 $50
148	148		T18 $1,000 to $10,000 $50, plus 1% of all
149	149		T19 in excess of $1,000
150	150		T20 $10,000 to $500,000 $150, plus .35% of all
151	151		T21 in excess of $10,000
152	152		T22 $500,000 to $2,000,000 $1,865, plus .25% of all
153	153		T23 in excess of $500,000
154	154		T24 $2,000,000 and over $5,615 plus .5% of all
155	155		T25 in excess of $2,000,000
156	156
157	157		T14
158	158
159	159		Basis for Computation
160	160
161	161		T15
162	162
163	163		Of Fees
164	164
165	165		Total Fee
166	166
167	167		T16
168	168
169	169		0 to $500
170	170
171	171		$25
172	172
173	173		T17
174	174
175	175		$501 to $1,000
176	176
177	177		$50
178	178
179	179		T18
180	180
181	181		$1,000 to $10,000
182	182
183	183		$50, plus 1% of all
184	184
185	185		T19
186	186
187	187		in excess of $1,000
188	188
189	189		T20
190	190
191	191		$10,000 to $500,000
192	192
193	193		$150, plus .35% of all
194	194
195	195		T21
196	196
197	197		in excess of $10,000
198	198
199	199		T22
200	200
201	201		$500,000 to $2,000,000
202	202
203	203		$1,865, plus .25% of all
204	204
205	205		T23
206	206
207	207		in excess of $500,000
208	208
209	209		T24
210	210
211	211		$2,000,000 and over
212	212
213	213		$5,615 plus .5% of all
214	214
215	215		T25
216	216
217	217		in excess of $2,000,000
218	218
219	219		(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
220	220
221	221		(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.
222	222
223	223		(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.
224	224
225	225		(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.
226	226
227	227		[(c)] (d) For estates in which proceedings were commenced on or after January 1, 2011, for decedents who died before January 1, 2015, fees shall be computed as follows:
228	228
229	229		(1) The basis for fees shall be (A) the greatest of (i) the gross estate for succession tax purposes, as provided in section 12-349, (ii) the inventory, including all supplements thereto, (iii) the Connecticut taxable estate, as defined in section 12-391, or (iv) the gross estate for estate tax purposes, as provided in chapters 217 and 218, except as provided in subdivisions (5) and (6) of this subsection, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance, and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivisions (3) and (4) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
230	230
231	231		(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
232	232
233	233
234	234
235	235		T26 Basis for Computation
236	236		T27 Of Fees Total Fee
237	237		T28 0 to $500 $25
238	238		T29 $501 to $1,000 $50
239	239		T30 $1,000 to $10,000 $50, plus 1% of all
240	240		T31 in excess of $1,000
241	241		T32 $10,000 to $500,000 $150, plus .35% of all
242	242		T33 in excess of $10,000
243	243		T34 $500,000 to $4,754,000 $1,865, plus .25% of all
244	244		T35 in excess of $500,000
245	245		T36 $4,754,000 and over $12,500
246	246
247	247		T26
248	248
249	249		Basis for Computation
250	250
251	251		T27
252	252
253	253		Of Fees
254	254
255	255		Total Fee
256	256
257	257		T28
258	258
259	259		0 to $500
260	260
261	261		$25
262	262
263	263		T29
264	264
265	265		$501 to $1,000
266	266
267	267		$50
268	268
269	269		T30
270	270
271	271		$1,000 to $10,000
272	272
273	273		$50, plus 1% of all
274	274
275	275		T31
276	276
277	277		in excess of $1,000
278	278
279	279		T32
280	280
281	281		$10,000 to $500,000
282	282
283	283		$150, plus .35% of all
284	284
285	285		T33
286	286
287	287		in excess of $10,000
288	288
289	289		T34
290	290
291	291		$500,000 to $4,754,000
292	292
293	293		$1,865, plus .25% of all
294	294
295	295		T35
296	296
297	297		in excess of $500,000
298	298
299	299		T36
300	300
301	301		$4,754,000 and over
302	302
303	303		$12,500
304	304
305	305		(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
306	306
307	307		(4) In any matter in which the Commissioner of Administrative Services is the legal representative of the estate pursuant to section 4a-16, the fee shall be the lesser of (A) the amount calculated under subdivisions (1) and (2) of this subsection, or (B) the amount collected by the Commissioner of Administrative Services after paying the expense of funeral and burial in accordance with section 17b-84.
308	308
309	309		(5) In the case of a deceased person who was domiciled in this state on the date of his or her death, the gross estate for estate tax purposes shall, for the purpose of determining the basis for fees pursuant to subdivision (1) of this subsection, be reduced by the fair market value of any real property or tangible personal property of the deceased person situated outside of this state.
310	310
311	311		(6) In the case of a deceased person who was not domiciled in this state on the date of his or her death but who owned real property or tangible personal property situated in this state on the date of his or her death, only the fair market value of such real property or tangible personal property situated in this state shall be included in the basis for fees pursuant to subdivision (1) of this subsection.
312	312
313	313		[(d)] (e) For estates in which proceedings were commenced on or after April 1, 1998, and prior to January 1, 2011, fees shall be computed as follows:
314	314
315	315		(1) The basis for fees shall be (A) the gross estate for succession tax purposes, as provided in section 12-349, the inventory, including all supplements thereto, the Connecticut taxable estate, as defined in section 12-391, or the gross estate for estate tax purposes, as provided in chapters 217 and 218, whichever is greater, plus (B) all damages recovered for injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries resulting in death, minus any hospital and medical expenses for treatment of such injuries that are not reimbursable by medical insurance and minus the attorney's fees and other costs and expenses of recovering such damages. Any portion of the basis for fees that is determined by property passing to the surviving spouse shall be reduced by fifty per cent. Except as provided in subdivision (3) of this subsection, in no case shall the minimum fee be less than twenty-five dollars.
316	316
317	317		(2) Except as provided in subdivisions (3) and (4) of this subsection, fees shall be assessed in accordance with the following table:
318	318
319	319
320	320
321	321		T37 Basis for Computation
322	322		T38 Of Fees Total Fee
323	323		T39 0 to $500 $25
324	324		T40 $501 to $1,000 $50
325	325		T41 $1,000 to $10,000 $50, plus 1% of all
326	326		T42 in excess of $1,000
327	327		T43 $10,000 to $500,000 $150, plus .35% of all
328	328		T44 in excess of $10,000
329	329		T45 $500,000 to $4,754,000 $1,865, plus .25% of all
330	330		T46 in excess of $500,000
331	331		T47 $4,754,000 and over $12,500
332	332
333	333		T37
334	334
335	335		Basis for Computation
336	336
337	337		T38
338	338
339	339		Of Fees
340	340
341	341		Total Fee
342	342
343	343		T39
344	344
345	345		0 to $500
346	346
347	347		$25
348	348
349	349		T40
350	350
351	351		$501 to $1,000
352	352
353	353		$50
354	354
355	355		T41
356	356
357	357		$1,000 to $10,000
358	358
359	359		$50, plus 1% of all
360	360
361	361		T42
362	362
363	363		in excess of $1,000
364	364
365	365		T43
366	366
367	367		$10,000 to $500,000
368	368
369	369		$150, plus .35% of all
370	370
371	371		T44
372	372
373	373		in excess of $10,000
374	374
375	375		T45
376	376
377	377		$500,000 to $4,754,000
378	378
379	379		$1,865, plus .25% of all
380	380
381	381		T46
382	382
383	383		in excess of $500,000
384	384
385	385		T47
386	386
387	387		$4,754,000 and over
388	388
389	389		$12,500
390	390
391	391		(3) Notwithstanding the provisions of subdivision (1) of this subsection, if the basis for fees is less than ten thousand dollars and a full estate is opened, the minimum fee shall be one hundred fifty dollars.
392	392
393	393		(4) In estates where the gross taxable estate is less than six hundred thousand dollars, in which no succession tax return is required to be filed, a probate fee of .1 per cent shall be charged against non-solely-owned real estate, in addition to any other fees computed under this section.
394	394
395	395		[(e)] (f) A fee of fifty dollars shall be payable to the court by any creditor applying to the Probate Court pursuant to section 45a-364 for consideration of a claim. If such claim is allowed by the court, the court may order the fiduciary to reimburse the amount of such fee from the estate.
396	396
397	397		[(f)] (g) A fee of fifty dollars, plus the actual expenses of rescheduling the adjourned hearing that are payable under section 45a-109, shall be payable to the court by any party who requests an adjournment of a scheduled hearing or whose failure to appear necessitates an adjournment, except that the court, for cause shown, may waive either the fifty-dollar fee or the actual expenses of rescheduling the adjourned hearing, or both.
398	398
399	399		[(g)] (h) A fee of two hundred fifty dollars shall be payable to the Probate Court by a petitioner filing a motion to permit an attorney who has not been admitted as an attorney under the provisions of section 51-80 to appear pro hac vice in a matter in the Probate Court.
400	400
401	401		[(h)] (i) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition to open a safe deposit box under section 45a-277 or 45a-284.
402	402
403	403		[(i)] (j) A fee of fifty dollars shall be payable to the Probate Court by a petitioner filing a petition for appointment of an estate examiner under section 45a-317a.
404	404
405	405		[(j)] (k) The fee for mediation conducted by a member of the panel established by the Probate Court Administrator is three hundred fifty dollars per day or part thereof.
406	406
407	407		[(k)] (l) Except as provided in subsections [(e) to (j)] (f) to (k), inclusive, of this section, in no event shall any fee exceed ten thousand dollars for any estate in which proceedings were commenced prior to April 1, 1998, and twelve thousand five hundred dollars for any estate in which proceedings were commenced on or after April 1, 1998, for decedents dying before January 1, 2015.
408	408
409	409		[(l)] (m) In the case of decedents who die on or after January 1, 2011:
410	410
411	411		(1) Any fees assessed under this section that are not paid within thirty days of the date of an invoice from the Probate Court shall bear interest at the rate of one-half of one per cent per month or portion thereof until paid;
412	412
413	413		(2) If a tax return or a copy of a tax return required under subparagraph (D) of subdivision (3) of subsection (b) of section 12-392 is not filed with a Probate Court by the due date for such return or copy under subdivision (1) of subsection (b) of section 12-392 or by the date an extension under subdivision (4) of subsection (b) of section 12-392 expires, the fees that would have been due under this section if such return or copy had been filed by such due date or expiration date shall bear interest at the rate of one-half of one per cent per month or portion thereof from the date that is thirty days after such due date or expiration date, whichever is later, until paid. If a return or copy is filed with a Probate Court on or before such due date or expiration date, whichever is later, the fees assessed shall bear interest as provided in subdivision (1) of this subsection;
414	414
415	415		(3) A Probate Court may extend the time for payment of any fees under this section, including interest, if it appears to the court that requiring payment by such due date or expiration date would cause undue hardship. No additional interest shall accrue during the period of such extension. A Probate Court may not waive interest outside of any extension period;
416	416
417	417		(4) The interest requirements in subdivisions (1) and (2) of this subsection shall not apply if:
418	418
419	419		(A) The basis for fees for the estate does not exceed forty thousand dollars; or
420	420
421	421		(B) The basis for fees for the estate does not exceed five hundred thousand dollars and any portion of the property included in the basis for fees passes to a surviving spouse.
422	422
423	423		Sec. 2. Subsection (a) of section 45a-107b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
424	424
425	425		(a) The fees imposed under subsections (b) [, (c) and (d)] to (e), inclusive, of section 45a-107, as amended by this act, shall be a lien in favor of the state of Connecticut upon any real property located in this state that is included in the basis for fees of the estate of a deceased person, from the due date until paid, with interest that may accrue in addition thereto, except that such lien shall not be valid as against any lienor, mortgagee, judgment creditor or bona fide purchaser until notice of such lien is filed or recorded in the town clerk's office or place where mortgages, liens and conveyances of such property are required by statute to be filed or recorded.
426	426
427	427
428	428
429	429
430	430		This act shall take effect as follows and shall amend the following sections:
431	431		Section 1 from passage 45a-107
432	432		Sec. 2 from passage 45a-107b(a)
433	433
434	434		This act shall take effect as follows and shall amend the following sections:
435	435
436	436		Section 1
437	437
438	438		from passage
439	439
440	440		45a-107
441	441
442	442		Sec. 2
443	443
444	444		from passage
445	445
446	446		45a-107b(a)
447	447
	448	+	Statement of Purpose:
448	449
	450	+	To implement the Governor's budget recommendations.
449	451
450		-	FIN Joint Favorable
451		-
452		-	FIN
453		-
454		-	Joint Favorable
	452	+	[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.]