| 17 | 17 | | |
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| 18 | 18 | | Referred to Committee on PLANNING AND DEVELOPMENT |
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| 19 | 19 | | |
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| 20 | 20 | | Introduced by: |
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| 21 | 21 | | |
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| 22 | 22 | | (PD) |
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| 23 | 23 | | |
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| 24 | 24 | | AN ACT CONCERNING PROPERTY TAXES FOR NONPROFIT GROUP HOMES. |
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| 25 | 25 | | |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Assembly convened: |
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| 27 | 27 | | |
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| 28 | 28 | | Section 1. Subdivision (7) of section 12-81 of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016): |
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| 29 | 29 | | |
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| 30 | 30 | | (7) (A) Subject to the provisions of 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; |
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| 31 | 31 | | |
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| 32 | 32 | | (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 (i) 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)] (I) An orphanage; [(ii)] (II) a drug or alcohol treatment or rehabilitation facility; [(iii)] (III) housing for homeless individuals, mentally or physically handicapped individuals or persons with intellectual disability, or for victims of domestic violence; [(iv)] (IV) housing for ex-offenders or for individuals participating in a program sponsored by the state Department of Correction or Judicial Branch; and [(v)] (V) short-term housing operated by a charitable organization where the average length of stay is less than six months; and (ii) real property used for permanent housing belonging to, or held in trust for, any corporation organized exclusively for charitable purposes and exempt from taxation for federal income tax purposes, and for which the primary use is housing for mentally or physically handicapped individuals or persons with intellectual disability, provided the municipality in which such property is located treated such property as exempt from taxation pursuant to this subdivision on or before the effective date of this section. 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; |
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| 33 | 33 | | |
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| 34 | 34 | | |
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| 35 | 35 | | |
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| 36 | 36 | | |
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| 37 | 37 | | This act shall take effect as follows and shall amend the following sections: |
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| 38 | 38 | | Section 1 October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016 12-81(7) |
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| 39 | 39 | | |
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| 40 | 40 | | This act shall take effect as follows and shall amend the following sections: |
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| 41 | 41 | | |
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| 42 | 42 | | Section 1 |
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| 43 | 43 | | |
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| 44 | 44 | | October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016 |
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| 45 | 45 | | |
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| 46 | 46 | | 12-81(7) |
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| 47 | 47 | | |
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