General Assembly Raised Bill No. 466
February Session, 2016 LCO No. 3262
*03262_______FIN*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)
General Assembly
Raised Bill No. 466
February Session, 2016
LCO No. 3262
*03262_______FIN*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)
AN ACT CONCERNING PROPERTY TAXES AND PAYMENTS IN LIEU OF PROPERTY TAXES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 4-66l of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) For the purposes of this section:
(1) "FY 15 mill rate" means the mill rate a municipality uses during the fiscal year ending June 30, 2015;
(2) "Mill rate" means the mill rate a municipality uses to calculate tax bills for motor vehicles;
(3) "Municipality" means any town, city, consolidated town and city or consolidated town and borough;
(4) "Municipal spending" means:
T1 Municipal – Municipal
T2 spending for spending for
T3 the fiscal year the fiscal year
T4 prior to the two years
T5 current fiscal prior to the
T6 year current year X 100 = Municipal spending;
T7 ______________________________
T8 Municipal spending for the fiscal
T9 year two years prior to the
T10 current year
T1
Municipal
–
Municipal
T2
spending for
spending for
T3
the fiscal year
the fiscal year
T4
prior to the
two years
T5
current fiscal
prior to the
T6
year
current year
X 100
= Municipal spending;
T7
______________________________
T8
Municipal spending for the fiscal
T9
year two years prior to the
T10
current year
(5) "Per capita distribution" means:
T11 [Town] Municipal population X Sales tax revenue = Per capita distribution;
T12 ___________________
T13 Total state population
T11
[Town] Municipal population
X Sales tax revenue
= Per capita distribution;
T12
___________________
T13
Total state population
(6) "Pro rata distribution" means:
T14 Municipal weighted mill rate calculation X Sales tax revenue = Pro rata distribution;
T15
T16 ____________________
T17 Sum of all municipal weighted mill rate calculations combined
T18
T19
T14
Municipal weighted
mill rate
calculation
X Sales tax revenue
= Pro rata distribution;
T15
T16
____________________
T17
Sum of all municipal
weighted mill rate
calculations combined
T18
T19
(7) "Regional council of governments" means any such council organized under the provisions of sections 4-124i to 4-124p, inclusive;
(8) ["Town population"] "Municipal population" means the number of persons in a municipality according to the most recent estimate of the Department of Public Health;
(9) "Total state population" means the number of persons in this state according to the most recent estimate published by the Department of Public Health;
(10) "Weighted mill rate" means a municipality's FY 15 mill rate divided by the average of all municipalities' FY 15 mill rate;
(11) "Weighted mill rate calculation" means per capita distribution multiplied by a municipality's weighted mill rate;
(12) "Sales tax revenue" means the moneys in the account remaining for distribution pursuant to subdivision (7) of subsection (b) of this section;
(13) "District" means any district, as defined in section 7-324; [and]
(14) "Secretary" means the Secretary of the Office of Policy and Management; [.]
(15) For the fiscal year ending June 30, 2017, "mill rate cap" means 32 mills and for fiscal years ending on and after June 30, 2018, "mill rate cap" means 29.36 mills;
(16) "Actual levy" means the amount of property taxes levied by a municipality and any district located within such municipality on motor vehicles for the assessment year commencing October 1, 2013, including vehicles on the 2012 supplemental grand list;
(17) "Assessed value" means:
T20 Actual levy X 1,000 = Assessed value; and
T21 ___________________
T22 Mill rate for the fiscal
T23 year ending June 30, 2016
T20
Actual levy
X 1,000
= Assessed value; and
T21
___________________
T22
Mill rate for the fiscal
T23
year ending June 30, 2016
(18) "Levy that would have been received" means:
T24 Assessed value X Mill rate cap
T25 ___________________ = Levy that would have been
T26 1,000 received
T24
Assessed value
X Mill rate cap
T25
___________________
= Levy that would have been
T26
1,000
received
(b) There is established an account to be known as the "municipal revenue sharing account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. The secretary shall set aside and ensure availability of moneys in the account in the following order of priority and shall transfer or disburse such moneys as follows:
(1) Ten million dollars for the fiscal year ending June 30, 2016, shall be transferred not later than April fifteenth for the purposes of grants under section 10-262h;
(2) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, moneys sufficient to make motor vehicle property tax grants payable to municipalities pursuant to subsection (c) of this section shall be expended not later than August first annually by the secretary;
(3) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, moneys sufficient to make the grants payable from the select payment in lieu of taxes grant account established pursuant to section 12-18c shall annually be transferred to the select payment in lieu of taxes account in the Office of Policy and Management;
(4) For the fiscal years ending June 30, 2017, June 30, 2018, and June 30, 2019, moneys sufficient to make the municipal revenue sharing grants payable to municipalities pursuant to subsection (d) of this section shall be expended not later than October thirty-first annually by the secretary;
(5) Ten million dollars for the fiscal year ending June 30, 2017, shall be transferred not later than April fifteenth for the purposes of grants under section 10-262h;
(6) (A) For the fiscal year ending June 30, 2017, three million dollars shall be expended by the secretary for the purposes of the regional services grants pursuant to subsection (e) of this section to the regional councils of governments, and (B) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, seven million dollars shall be expended for the purposes of the regional services grants pursuant to subsection (e) of this section to the regional councils of governments; and
(7) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, moneys in the account remaining shall be expended annually by the secretary for the purposes of the municipal revenue sharing grants established pursuant to subsection (f) of this section. Any such moneys deposited in the account for municipal revenue sharing grants between October first and June thirtieth shall be distributed to municipalities on the following October first and any such moneys deposited in the account between July first and September thirtieth shall be distributed to municipalities on the following January thirty-first. Any [town] municipality may apply to the Office of Policy and Management on or after July first for early disbursement of a portion of such grant. The Office of Policy and Management may approve such an application if it finds that early disbursement is required in order for a [town] municipality to meet its cash flow needs. No early disbursement approved by said office may be issued later than September thirtieth.
(c) (1) For the fiscal year ending June 30, 2017, motor vehicle property tax grants to municipalities that impose mill rates greater than 32 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 32 mills, shall be made in an amount equal to the difference between the [amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 32 mills] actual levy and the levy that would have been received; and (2) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates greater than 29.36 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 29.36 mills, shall be made in an amount equal to the difference between the [amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 29.36 mills] actual levy and the levy that would have been received. Not later than fifteen calendar days after receiving a property tax grant pursuant to this section, the municipality shall disburse to any district located within the municipality the amount of any such property tax grant that is attributable to the district.
(d) (1) For the fiscal years ending June 30, 2017, June 30, 2018, and June 30, 2019, each municipality shall receive a municipal revenue sharing grant, except as provided in subdivision (2) of this subsection. The total amount of the grant payable is as follows:
T27 Municipality Grant Amounts
T28 Andover 96,020
T29 Ansonia 643,519
T30 Ashford 125,591
T31 Avon 539,387
T32 Barkhamsted 109,867
T33 Beacon Falls 177,547
T34 Berlin 1,213,548
T35 Bethany 164,574
T36 Bethel 565,146
T37 Bethlehem 61,554
T38 Bloomfield 631,150
T39 Bolton 153,231
T40 Bozrah 77,420
T41 Branford 821,080
T42 Bridgeport 9,758,441
T43 Bridgewater 22,557
T44 Bristol 1,836,944
T45 Brookfield 494,620
T46 Brooklyn 149,576
T47 Burlington 278,524
T48 Canaan 21,294
T49 Canterbury 84,475
T50 Canton 303,842
T51 Chaplin 69,906
T52 Cheshire 855,170
T53 Chester 83,109
T54 Clinton 386,660
T55 Colchester 475,551
T56 Colebrook 42,744
T57 Columbia 160,179
T58 Cornwall 16,221
T59 Coventry 364,100
T60 Cromwell 415,938
T61 Danbury 2,993,644
T62 Darien 246,849
T63 Deep River 134,627
T64 Derby 400,912
T65 Durham 215,949
T66 East Granby 152,904
T67 East Haddam 268,344
T68 East Hampton 378,798
T69 East Hartford 2,036,894
T70 East Haven 854,319
T71 East Lyme 350,852
T72 East Windsor 334,616
T73 Eastford 33,194
T74 Easton 223,430
T75 Ellington 463,112
T76 Enfield 1,312,766
T77 Essex 107,345
T78 Fairfield 1,144,842
T79 Farmington 482,637
T80 Franklin 37,871
T81 Glastonbury 1,086,151
T82 Goshen 43,596
T83 Granby 352,440
T84 Greenwich 527,695
T85 Griswold 350,840
T86 Groton 623,548
T87 Guilford 657,644
T88 Haddam 245,344
T89 Hamden 2,155,661
T90 Hampton 54,801
T91 Hartford 1,498,643
T92 Hartland 40,254
T93 Harwinton 164,081
T94 Hebron 300,369
T95 Kent 38,590
T96 Killingly 505,562
T97 Killingworth 122,744
T98 Lebanon 214,717
T99 Ledyard 442,811
T100 Lisbon 65,371
T101 Litchfield 244,464
T102 Lyme 31,470
T103 Madison 536,777
T104 Manchester 1,971,540
T105 Mansfield 756,128
T106 Marlborough 188,665
T107 Meriden 1,893,412
T108 Middlebury 222,109
T109 Middlefield 131,529
T110 Middletown 1,388,602
T111 Milford 2,707,412
T112 Monroe 581,867
T113 Montville 578,318
T114 Morris 40,463
T115 Naugatuck 1,251,980
T116 New Britain 3,131,893
T117 New Canaan 241,985
T118 New Fairfield 414,970
T119 New Hartford 202,014
T120 New Haven 114,863
T121 New London 917,228
T122 New Milford 814,597
T123 Newington 937,100
T124 Newtown 824,747
T125 Norfolk 28,993
T126 North Branford 421,072
T127 North Canaan 95,081
T128 North Haven 702,295
T129 North Stonington 155,222
T130 Norwalk 4,896,511
T131 Norwich 1,362,971
T132 Old Lyme 115,080
T133 Old Saybrook 146,146
T134 Orange 409,337
T135 Oxford 246,859
T136 Plainfield 446,742
T137 Plainville 522,783
T138 Plymouth 367,902
T139 Pomfret 78,101
T140 Portland 277,409
T141 Preston 84,835
T142 Prospect 283,717
T143 Putnam 109,975
T144 Redding 273,185
T145 Ridgefield 738,233
T146 Rocky Hill 584,244
T147 Roxbury 23,029
T148 Salem 123,244
T149 Salisbury 29,897
T150 Scotland 52,109
T151 Seymour 494,298
T152 Sharon 28,022
T153 Shelton 1,016,326
T154 Sherman 56,139
T155 Simsbury 775,368
T156 Somers 203,969
T157 South Windsor 804,258
T158 Southbury 582,601
T159 Southington 1,280,877
T160 Sprague 128,769
T161 Stafford 349,930
T162 Stamford 3,414,955
T163 Sterling 110,893
T164 Stonington 292,053
T165 Stratford 1,627,064
T166 Suffield 463,170
T167 Thomaston 228,716
T168 Thompson 164,939
T169 Tolland 437,559
T170 Torrington 1,133,394
T171 Trumbull 1,072,878
T172 Union 24,878
T173 Vernon 922,743
T174 Voluntown 48,818
T175 Wallingford 1,324,296
T176 Warren 15,842
T177 Washington 36,701
T178 Waterbury 5,595,448
T179 Waterford 372,956
T180 Watertown 652,100
T181 West Hartford 2,075,223
T182 West Haven 1,614,877
T183 Westbrook 116,023
T184 Weston 304,282
T185 Westport 377,722
T186 Wethersfield 1,353,493
T187 Willington 174,995
T188 Wilton 547,338
T189 Winchester 323,087
T190 Windham 739,671
T191 Windsor 854,935
T192 Windsor Locks 368,853
T193 Wolcott 490,659
T194 Woodbridge 274,418
T195 Woodbury 288,147
T196 Woodstock 140,648
T27
Municipality
Grant Amounts
T28
Andover
96,020
T29
Ansonia
643,519
T30
Ashford
125,591
T31
Avon
539,387
T32
Barkhamsted
109,867
T33
Beacon Falls
177,547
T34
Berlin
1,213,548
T35
Bethany
164,574
T36
Bethel
565,146
T37
Bethlehem
61,554
T38
Bloomfield
631,150
T39
Bolton
153,231
T40
Bozrah
77,420
T41
Branford
821,080
T42
Bridgeport
9,758,441
T43
Bridgewater
22,557
T44
Bristol
1,836,944
T45
Brookfield
494,620
T46
Brooklyn
149,576
T47
Burlington
278,524
T48
Canaan
21,294
T49
Canterbury
84,475
T50
Canton
303,842
T51
Chaplin
69,906
T52
Cheshire
855,170
T53
Chester
83,109
T54
Clinton
386,660
T55
Colchester
475,551
T56
Colebrook
42,744
T57
Columbia
160,179
T58
Cornwall
16,221
T59
Coventry
364,100
T60
Cromwell
415,938
T61
Danbury
2,993,644
T62
Darien
246,849
T63
Deep River
134,627
T64
Derby
400,912
T65
Durham
215,949
T66
East Granby
152,904
T67
East Haddam
268,344
T68
East Hampton
378,798
T69
East Hartford
2,036,894
T70
East Haven
854,319
T71
East Lyme
350,852
T72
East Windsor
334,616
T73
Eastford
33,194
T74
Easton
223,430
T75
Ellington
463,112
T76
Enfield
1,312,766
T77
Essex
107,345
T78
Fairfield
1,144,842
T79
Farmington
482,637
T80
Franklin
37,871
T81
Glastonbury
1,086,151
T82
Goshen
43,596
T83
Granby
352,440
T84
Greenwich
527,695
T85
Griswold
350,840
T86
Groton
623,548
T87
Guilford
657,644
T88
Haddam
245,344
T89
Hamden
2,155,661
T90
Hampton
54,801
T91
Hartford
1,498,643
T92
Hartland
40,254
T93
Harwinton
164,081
T94
Hebron
300,369
T95
Kent
38,590
T96
Killingly
505,562
T97
Killingworth
122,744
T98
Lebanon
214,717
T99
Ledyard
442,811
T100
Lisbon
65,371
T101
Litchfield
244,464
T102
Lyme
31,470
T103
Madison
536,777
T104
Manchester
1,971,540
T105
Mansfield
756,128
T106
Marlborough
188,665
T107
Meriden
1,893,412
T108
Middlebury
222,109
T109
Middlefield
131,529
T110
Middletown
1,388,602
T111
Milford
2,707,412
T112
Monroe
581,867
T113
Montville
578,318
T114
Morris
40,463
T115
Naugatuck
1,251,980
T116
New Britain
3,131,893
T117
New Canaan
241,985
T118
New Fairfield
414,970
T119
New Hartford
202,014
T120
New Haven
114,863
T121
New London
917,228
T122
New Milford
814,597
T123
Newington
937,100
T124
Newtown
824,747
T125
Norfolk
28,993
T126
North Branford
421,072
T127
North Canaan
95,081
T128
North Haven
702,295
T129
North Stonington
155,222
T130
Norwalk
4,896,511
T131
Norwich
1,362,971
T132
Old Lyme
115,080
T133
Old Saybrook
146,146
T134
Orange
409,337
T135
Oxford
246,859
T136
Plainfield
446,742
T137
Plainville
522,783
T138
Plymouth
367,902
T139
Pomfret
78,101
T140
Portland
277,409
T141
Preston
84,835
T142
Prospect
283,717
T143
Putnam
109,975
T144
Redding
273,185
T145
Ridgefield
738,233
T146
Rocky Hill
584,244
T147
Roxbury
23,029
T148
Salem
123,244
T149
Salisbury
29,897
T150
Scotland
52,109
T151
Seymour
494,298
T152
Sharon
28,022
T153
Shelton
1,016,326
T154
Sherman
56,139
T155
Simsbury
775,368
T156
Somers
203,969
T157
South Windsor
804,258
T158
Southbury
582,601
T159
Southington
1,280,877
T160
Sprague
128,769
T161
Stafford
349,930
T162
Stamford
3,414,955
T163
Sterling
110,893
T164
Stonington
292,053
T165
Stratford
1,627,064
T166
Suffield
463,170
T167
Thomaston
228,716
T168
Thompson
164,939
T169
Tolland
437,559
T170
Torrington
1,133,394
T171
Trumbull
1,072,878
T172
Union
24,878
T173
Vernon
922,743
T174
Voluntown
48,818
T175
Wallingford
1,324,296
T176
Warren
15,842
T177
Washington
36,701
T178
Waterbury
5,595,448
T179
Waterford
372,956
T180
Watertown
652,100
T181
West Hartford
2,075,223
T182
West Haven
1,614,877
T183
Westbrook
116,023
T184
Weston
304,282
T185
Westport
377,722
T186
Wethersfield
1,353,493
T187
Willington
174,995
T188
Wilton
547,338
T189
Winchester
323,087
T190
Windham
739,671
T191
Windsor
854,935
T192
Windsor Locks
368,853
T193
Wolcott
490,659
T194
Woodbridge
274,418
T195
Woodbury
288,147
T196
Woodstock
140,648
(2) A municipality may opt out, for up to two years, of receiving a municipal revenue sharing grant pursuant to this subsection, provided the chief elected official of such municipality has notified the secretary in writing, on a form prescribed by said secretary, of such municipality's election to opt out of receiving such grant.
(e) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, each regional council of governments shall receive a regional services grant, the amount of which will be based on a formula to be determined by the secretary, provided thirty-five per cent of such grant moneys are awarded to regional councils of governments for the purpose of assisting regional education service centers in merging their human resource, finance or technology services with such services provided by municipalities within the region. No such council shall receive a grant for the fiscal year ending June 30, 2018, or any fiscal year thereafter, unless the secretary approves a spending plan for such grant moneys submitted by such council to the secretary on or before July 1, 2017, and annually thereafter. The regional councils of governments shall use such grants for planning purposes and to achieve efficiencies in the delivery of municipal services by regionalizing such services, including, but not limited to, region-wide consolidation of such services. Such efficiencies shall not diminish the quality of such services. A unanimous vote of the representatives of such council shall be required for approval of any expenditure from such grant. On or before October 1, 2017, and biennially thereafter, each such council shall submit a report, in accordance with section 11-4a, to the joint standing committees of the General Assembly having cognizance of matters relating to planning and development and finance, revenue and bonding. Such report shall summarize the expenditure of such grants and provide recommendations concerning the expansion, reduction or modification of such grants.
(f) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, each municipality shall receive a municipal revenue sharing grant as follows, except as provided in subdivision (3) of this subsection:
(1) (A) A municipality having a mill rate at or above twenty-five shall receive the per capita distribution or pro rata distribution, whichever is higher for such municipality.
(B) Such grants shall be increased by a percentage calculated as follows:
T197 Sum of per capita distribution amount
T198 for all municipalities having a mill rate
T199 below twenty-five – pro rata distribution
T200 amount for all municipalities
T201 having a mill rate below twenty-five
T202 _______________________________________
T203 Sum of all grants to municipalities
T204 calculated pursuant to subparagraph (A)
T205 of subdivision (1) of this subsection.
T197
Sum of per capita distribution amount
T198
for all municipalities having a mill rate
T199
below twenty-five – pro rata distribution
T200
amount for all municipalities
T201
having a mill rate below twenty-five
T202
_______________________________________
T203
Sum of all grants to municipalities
T204
calculated pursuant to subparagraph (A)
T205
of subdivision (1) of this subsection.
(C) Notwithstanding the provisions of subparagraphs (A) and (B) of this subdivision, Hartford shall receive not more than 5.2 per cent of the municipal revenue sharing grants distributed pursuant to this subsection; Bridgeport shall receive not more than 4.5 per cent of the municipal revenue sharing grants distributed pursuant to this subsection; New Haven shall receive not more than 2.0 per cent of the municipal revenue sharing grants distributed pursuant to this subsection and Stamford shall receive not more than 2.8 per cent of the equalization grants distributed pursuant to this subsection. Any excess funds remaining after such reductions in payments to Hartford, Bridgeport, New Haven and Stamford shall be distributed to all other municipalities having a mill rate at or above twenty-five on a pro rata basis according to the payment they receive pursuant to this subdivision; and
(2) A municipality having a mill rate below twenty-five shall receive the per capita distribution or pro rata distribution, whichever is less for such municipality.
(3) A municipality may opt out, for up to two years, of receiving a municipal revenue sharing grant pursuant to this subsection, provided the chief elected official of such municipality has notified the secretary in writing, on a form prescribed by said secretary, of such municipality's election to opt out of receiving such grant.
(g) Except as provided in subsection (c) of this section, a municipality may disburse any municipal revenue sharing grant funds to a district within such municipality.
(h) (1) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (d) or (f) of this section shall be reduced, except as provided in subdivision (2) of this subsection, if such municipality increases its [general] adopted budget expenditures for such fiscal year above a cap equal to the amount of [general] adopted budget expenditures authorized for the previous fiscal year by 2.5 per cent or more or the rate of inflation, whichever is greater. Such reduction shall be in an amount equal to fifty cents for every dollar expended over the cap set forth in this subsection. For the purposes of this section, (A) "municipal spending" does not include expenditures for debt service, special education, implementation of court orders or arbitration awards, expenditures associated with a major disaster or emergency declaration by the President of the United States or a disaster emergency declaration issued by the Governor pursuant to chapter 517, [or] any disbursement made to a district pursuant to subsection (c) or (g) of this section, budgeting for an audited deficit, nonrecurring grants, capital expenditures or payments on unfunded pension liabilities, (B) "adopted budget expenditures" includes expenditures from a municipality's general fund and expenditures from any nonbudgeted funds, and (C) "capital expenditure" means a nonrecurring capital expenditure of one hundred thousand dollars or more. Each municipality shall annually certify to the secretary, on a form prescribed by said secretary, whether such municipality has exceeded the cap set forth in this subsection and if so the amount by which the cap was exceeded.
(2) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (d) or (f) of this section shall not be reduced in the case of a municipality whose adopted budget expenditures exceed the cap set forth in subdivision (1) of this subsection by an amount proportionate to any increase to its municipal population from the previous fiscal year, as determined by the secretary.
(i) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (f) of this section shall be reduced proportionately in the event that the total of such grants in such year exceeds the amount available for such grants in the municipal revenue sharing account established pursuant to subsection (b) of this section.
Sec. 2. Section 12-18b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
(a) For purposes of this section:
(1) "College and hospital property" means all real property described in subsection (a) of section 12-20a;
(2) "District" means any district, as defined in section 7-324;
(3) "Qualified college and hospital property" means college and hospital property described in subparagraph (B) of subdivision (2) of subsection (b) of this section;
(4) "Qualified state, municipal or tribal property" means state, municipal or tribal property described in subparagraphs (A) to (G), inclusive, of subdivision (1) of subsection (b) of this section;
(5) "Municipality" means any town, city, borough, consolidated town and city and consolidated town and borough;
(6) "Select college and hospital property" means college and hospital property described in subparagraph (A) of subdivision (2) of subsection (b) of this section;
(7) "Select payment in lieu of taxes account" means the account established pursuant to section 12-18c;
(8) "Select state property" means state property described in subparagraph (H) of subdivision (1) of subsection (b) of this section;
(9) "State, municipal or tribal property" means all real property described in subsection (a) of section 12-19a;
(10) "Tier one districts or municipalities" means the ten districts or municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;
(11) "Tier two districts or municipalities" means the next twenty-five districts or municipalities after tier one districts or municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;
(12) "Tier three districts or municipalities" means all districts and municipalities not included in tier one districts or municipalities or tier two districts or municipalities;
(13) "Tier one municipalities" means the ten municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;
(14) "Tier two municipalities" means the next twenty-five municipalities after tier one municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more; and
(15) "Tier three municipalities" means all municipalities not included in tier one municipalities or tier two municipalities.
(b) Notwithstanding the provisions of sections 12-19a and 12-20a, all funds appropriated for state grants in lieu of taxes shall be payable to municipalities and districts pursuant to the provisions of this section. On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due, as a state grant in lieu of taxes, to each municipality and district in this state wherein college and hospital property is located and to each municipality in this state wherein state, municipal or tribal property, except that which was acquired and used for highways and bridges, but not excepting property acquired and used for highway administration or maintenance purposes, is located.
(1) The grant payable to any municipality for state, municipal or tribal property under the provisions of this section in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be equal to the total of:
(A) One hundred per cent of the property taxes that would have been paid with respect to any facility designated by the Commissioner of Correction, on or before August first of each year, to be a correctional facility administered under the auspices of the Department of Correction or a juvenile detention center under direction of the Department of Children and Families that was used for incarcerative purposes during the preceding fiscal year. If a list containing the name and location of such designated facilities and information concerning their use for purposes of incarceration during the preceding fiscal year is not available from the Secretary of the State on August first of any year, the Commissioner of Correction shall, on said date, certify to the Secretary of the Office of Policy and Management a list containing such information;
(B) One hundred per cent of the property taxes that would have been paid with respect to that portion of the John Dempsey Hospital located at The University of Connecticut Health Center in Farmington that is used as a permanent medical ward for prisoners under the custody of the Department of Correction. Nothing in this section shall be construed as designating any portion of The University of Connecticut Health Center John Dempsey Hospital as a correctional facility;
(C) One hundred per cent of the property taxes that would have been paid on any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation on or after June 8, 1999;
(D) Subject to the provisions of subsection (c) of section 12-19a, sixty-five per cent of the property taxes that would have been paid with respect to the buildings and grounds comprising Connecticut Valley Hospital in Middletown;
(E) With respect to any municipality in which more than fifty per cent of the property is state-owned real property, one hundred per cent of the property taxes that would have been paid with respect to such state-owned property;
(F) Forty-five per cent of the property taxes that would have been paid with respect to all municipally owned airports; except for the exemption applicable to such property, on the assessment list in such municipality for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The grant provided pursuant to this section for any municipally owned airport shall be paid to any municipality in which the airport is located, except that the grant applicable to Sikorsky Airport shall be paid one-half to the town of Stratford and one-half to the city of Bridgeport;
(G) Forty-five per cent of the property taxes that would have been paid with respect to any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation prior to June 8, 1999, or taken into trust by the federal government for the Mohegan Tribe of Indians of Connecticut, provided the real property subject to this subparagraph shall be the land only, and shall not include the assessed value of any structures, buildings or other improvements on such land; and
(H) Forty-five per cent of the property taxes that would have been paid with respect to all other state-owned real property.
(2) (A) The grant payable to any municipality or district for college and hospital property under the provisions of this section in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be equal to the total of seventy-seven per cent of the property taxes that, except for any exemption applicable to any institution of higher education or general hospital facility under the provisions of section 12-81, would have been paid with respect to college and hospital property on the assessment list in such municipality or district for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable; and
(B) Notwithstanding the provisions of subparagraph (A) of this subdivision, the grant payable to any municipality or district with respect to a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems shall be one hundred per cent.
(c) The Secretary of the Office of Policy and Management shall list municipalities, boroughs and districts based on the percentage of real property on the 2012 grand list of each municipality that is exempt from property tax under any provision of the general statutes other than that property described in subparagraph (A) of subdivision (1) of subsection (b) of this section. Boroughs and districts shall have the same ranking as the town, city, consolidated town and city or consolidated town and borough in which such borough or district is located.
(d) For the fiscal [year] years ending June 30, 2017, June 30, 2018, and June 30, 2019, in the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section exceeds the amount appropriated for the purposes of said subsection (b) for [said] the applicable fiscal year: (1) The amount of the grant payable to each municipality for state, municipal or tribal property and to each municipality or district for college and hospital property shall be reduced proportionately, provided the percentage of the property taxes payable to a municipality or district with respect to such property shall not be lower than the percentage paid to the municipality or district for such property for the fiscal year ending June 30, 2015; and (2) certain municipalities and districts shall receive an additional payment in lieu of taxes grant payable from the select payment in lieu of taxes account. The total amount of the grant payment is as follows:
T206 Municipality/District Grant Amount
T207 Ansonia 20,543
T208 Bridgeport 3,236,058
T209 Chaplin 11,177
T210 Danbury 620,540
T211 Deep River 1,961
T212 Derby 138,841
T213 East Granby 9,904
T214 East Hartford 214,997
T215 Hamden 620,903
T216 Hartford 12,422,113
T217 Killingly 46,615
T218 Ledyard 3,012
T219 Litchfield 13,907
T220 Mansfield 2,630,447
T221 Meriden 259,564
T222 Middletown 727,324
T223 Montville 26,217
T224 New Britain 2,085,537
T225 New Haven 15,246,372
T226 New London 1,356,780
T227 Newington 176,884
T228 North Canaan 4,393
T229 Norwich 259,862
T230 Plainfield 16,116
T231 Simsbury 21,671
T232 Stafford 43,057
T233 Stamford 552,292
T234 Suffield 53,767
T235 Wallingford 61,586
T236 Waterbury 3,284,145
T237 West Hartford 211,483
T238 West Haven 339,563
T239 Windham 1,248,096
T240 Windsor 9,660
T241 Windsor Locks 32,533
T242 Borough of Danielson (Killingly) 2,232
T243 Borough of Litchfield 143
T244 Middletown: South Fire District 1,172
T245 Plainfield - Plainfield Fire District 309
T246 West Haven First Center (D1) 1,187
T247 West Haven: Allingtown FD (D3) 53,053
T248 West Haven: West Shore FD (D2) 35,065
T206
Municipality/District
Grant Amount
T207
Ansonia
20,543
T208
Bridgeport
3,236,058
T209
Chaplin
11,177
T210
Danbury
620,540
T211
Deep River
1,961
T212
Derby
138,841
T213
East Granby
9,904
T214
East Hartford
214,997
T215
Hamden
620,903
T216
Hartford
12,422,113
T217
Killingly
46,615
T218
Ledyard
3,012
T219
Litchfield
13,907
T220
Mansfield
2,630,447
T221
Meriden
259,564
T222
Middletown
727,324
T223
Montville
26,217
T224
New Britain
2,085,537
T225
New Haven
15,246,372
T226
New London
1,356,780
T227
Newington
176,884
T228
North Canaan
4,393
T229
Norwich
259,862
T230
Plainfield
16,116
T231
Simsbury
21,671
T232
Stafford
43,057
T233
Stamford
552,292
T234
Suffield
53,767
T235
Wallingford
61,586
T236
Waterbury
3,284,145
T237
West Hartford
211,483
T238
West Haven
339,563
T239
Windham
1,248,096
T240
Windsor
9,660
T241
Windsor Locks
32,533
T242
Borough of Danielson (Killingly)
2,232
T243
Borough of Litchfield
143
T244
Middletown: South Fire District
1,172
T245
Plainfield - Plainfield Fire District
309
T246
West Haven First Center (D1)
1,187
T247
West Haven: Allingtown FD (D3)
53,053
T248
West Haven: West Shore FD (D2)
35,065
(e) (1) For the fiscal year ending June 30, [2018] 2020, and each fiscal year thereafter, in the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section exceeds the amount appropriated for the purposes of said subsection (b) for said fiscal years:
(A) The amount of the grant payable to each municipality for qualified state, municipal or tribal property and to each municipality or district for qualified college and hospital property shall be reduced proportionately, provided the percentage of the property taxes payable to a municipality or district with respect to such property shall not be lower than the percentage paid to the municipality or district for such property for the fiscal year ending June 30, 2015;
(B) The amount of the grant payable to each municipality or district for select college and hospital property shall be reduced as follows: (i) Tier one districts or municipalities shall each receive a grant in lieu of taxes equal to forty-two per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property; (ii) tier two districts or municipalities shall each receive a grant in lieu of taxes equal to thirty-seven per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property; and (iii) tier three districts or municipalities shall each receive a grant in lieu of taxes equal to thirty-two per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property. Grants in excess of thirty-two per cent of the property taxes that would have been paid to tier one districts or municipalities and to tier two districts or municipalities on select college and hospital property shall be payable from the select payment in lieu of taxes account; and
(C) The amount of the grant payable to each municipality for select state property shall be reduced as follows: (i) Tier one municipalities shall each receive a grant in lieu of taxes equal to thirty-two per cent of the property taxes that would have been paid to such municipality for select state property; (ii) tier two municipalities shall each receive a grant in lieu of taxes equal to twenty-eight per cent of the property taxes that would have been paid to such municipality for select state property; and (iii) tier three municipalities shall each receive a grant in lieu of taxes equal to twenty-four per cent of the property taxes that would have been paid to such municipality for select state property. Grants in excess of twenty-four per cent of the property taxes that would have been paid to tier one municipalities and to tier two municipalities on select state property shall be payable from the select payment in lieu of taxes account.
(2) In the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section and subdivision (1) of this subsection exceeds the amount appropriated for the purposes of said subsection and the amount available in the select payment in lieu of taxes account in any fiscal year, the amount of the grant payable to each municipality for state, municipal or tribal property and to each municipality or district for college and hospital property shall be reduced proportionately, provided (A) the grant payable to tier one districts or municipalities for select college and hospital property shall be ten percentage points more than the grant payable to tier three districts or municipalities for such property, (B) the grant payable to tier two districts or municipalities for select college and hospital property shall be five percentage points more than the grant payable to tier three districts or municipalities for such property, (C) the grant payable to tier one municipalities for select state property shall be eight percentage points more than the grant payable to tier three municipalities for such property, and (D) the grant payable to tier two municipalities for select state property shall be four percentage points more than the grant payable to tier three municipalities for such property. Grants to tier one municipalities or districts and grants to tier two municipalities or districts in excess of grants paid to tier three municipalities or districts that would have been paid on select college and hospital property shall be payable from the select payment in lieu of taxes account. Grants to tier one municipalities and grants to tier two municipalities in excess of grants paid to tier three municipalities that would have been paid on select state property shall be payable from the select payment in lieu of taxes account.
(f) Notwithstanding the provisions of subsections (a) to (d), inclusive, of this section, for any municipality receiving payments under section 15-120ss, property located in such municipality at Bradley International Airport shall not be included in the calculation of any state grant in lieu of taxes pursuant to this section.
(g) For purposes of this section, any real property which is owned by the John Dempsey Hospital Finance Corporation established pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary corporations established pursuant to subdivision (13) of section 10a-254 and which is free from taxation pursuant to the provisions of section 10a-259 shall be deemed to be state-owned real property.
(h) The Office of Policy and Management shall report, in accordance with the provisions of section 11-4a, to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, on or before July 1, 2017, and on or before July first annually thereafter until July 1, 2020, with regard to the grants distributed in accordance with this section, and shall include in such reports any recommendations for changes in the grants.
This act shall take effect as follows and shall amend the following sections:
Section 1 from passage 4-66l
Sec. 2 from passage 12-18b
This act shall take effect as follows and shall amend the following sections:
Section 1
from passage
4-66l
Sec. 2
from passage
12-18b
Statement of Purpose:
To amend the motor vehicle property tax grant calculation, to modify the spending cap for eligibility for such grants, to revise the fiscal years during which certain PILOT grant calculations are applied and to modify the requirements for grants to regional councils of governments.
[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.]