Connecticut 2016 Regular Session

Connecticut Senate Bill SB00466 Latest Draft

Bill / Introduced Version Filed 03/16/2016

                            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 Section 4-66l of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):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.]