Connecticut 2017 Regular Session

Connecticut House Bill HB07050 Compare Versions

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1-General Assembly Substitute Bill No. 7050
2-January Session, 2017 *_____HB07050FIN___042817____*
1+General Assembly Governor's Bill No. 7050
2+January Session, 2017 LCO No. 3789
3+ *03789__________*
4+Referred to Committee on FINANCE, REVENUE AND BONDING
5+Introduced by:
6+REP. ARESIMOWICZ, 30th Dist. REP. RITTER M., 1st Dist. SEN. LOONEY, 11th Dist. SEN. DUFF, 25th Dist.
37
48 General Assembly
59
6-Substitute Bill No. 7050
10+Governor's Bill No. 7050
711
812 January Session, 2017
913
10-*_____HB07050FIN___042817____*
11-
12-AN ACT ESTABLISHING THE MUNICIPAL ACCOUNTABILITY REVIEW BOARD AND DESIGNATED TIERS.
14+LCO No. 3789
15+
16+*03789__________*
17+
18+Referred to Committee on FINANCE, REVENUE AND BONDING
19+
20+Introduced by:
21+
22+REP. ARESIMOWICZ, 30th Dist.
23+
24+REP. RITTER M., 1st Dist.
25+
26+SEN. LOONEY, 11th Dist.
27+
28+SEN. DUFF, 25th Dist.
29+
30+AN ACT CONCERNING ENHANCEMENTS TO MUNICIPAL FINANCE AND ACCOUNTABILITY.
1331
1432 Be it enacted by the Senate and House of Representatives in General Assembly convened:
1533
1634 Section 1. Section 7-560 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
1735
1836 Whenever used in subsection (a) of section 7-394b, [and] sections 7-560 to 7-579, inclusive, as amended by this act, and sections 12, 15 and 18 to 23, inclusive, of this act, the following definitions shall apply:
1937
2038 (1) "Attorney General" means the Attorney General of the state of Connecticut.
2139
2240 (2) "Certified municipality" means a municipality that has been certified as a tier I or tier II municipality by the secretary.
2341
2442 (3) "Chief executive officer" means the officer described in section 7-193.
2543
2644 (4) "Debt service payment fund" means the fund into which the proceeds of the property tax intercept procedure are deposited and from which debt service on all outstanding general obligations of a municipality which have a term of more than one year and additionally all outstanding general obligations which the municipality determines are to be supported by the tax intercept procedure shall be paid as provided in subsection (a) of section 7-394b and sections 7-560 to 7-579, inclusive, as amended by this act.
2745
2846 (5) "Debt service payment fund requirement" means an amount at least equal to the aggregate amount of principal, sinking fund installments, if any, and interest during the then current fiscal year as the same become due and payable on all outstanding general obligations of the municipality which have a term of more than one year and additionally all outstanding general obligations which the municipality determines are to be supported by the tax intercept procedure.
2947
3048 (6) "Deficit" means with respect to the general fund of any municipality, any cumulative excess of expenditures, encumbrances, or other uses of funds for any fiscal year and all prior fiscal years over revenues of the municipality for such period and the prior year's undesignated fund balance, as reflected in the most recent audited financial statements of such municipality. For purposes of determining such excess, revenues shall not include the proceeds of tax anticipation notes and expenditures shall not include any principal payment of tax anticipation notes.
3149
3250 (7) "Deficit obligation" means any general obligation with a term of more than one year or any bond or any note issued in anticipation thereof, issued by a municipality either for the purpose of or having the effect of reducing, eliminating or preventing a general fund, special revenue fund or enterprise fund deficiency, other than any obligation issued pursuant to chapter 110.
3351
3452 (8) "Designated tier I municipality" means a municipality designated as a tier I municipality in accordance with the provisions of section 12 of this act.
3553
3654 (9) "Designated tier II municipality" means a municipality designated as a tier II municipality in accordance with the provisions of section 15 of this act.
3755
3856 (10) "Designated tier III municipality" means a municipality designated as a tier III municipality in accordance with the provisions of section 18 of this act.
3957
4058 (11) "Designated tier IV municipality" means a municipality designated as a tier IV municipality in accordance with the provisions of section 20 of this act.
4159
4260 (12) "Equalized mill rate" means the tax rate derived from the most recent available grand levy of a municipality divided by the equalized net grand list on which such levy is based, as determined by the secretary in accordance with section 10-261a.
4361
4462 (13) "Fund balance" means the amount that assets and deferred outflow of resources of a municipality's general fund exceeds the liabilities and deferred inflow of resources of the general fund of the municipality, as of the fiscal year ended as reflected in the municipality's most recent audited financial statements presented in accordance with generally accepted accounting principles.
4563
4664 (14) "Fund balance percentage" means the fund balance of the general fund of a municipality as of the fiscal year ended in the municipality's most recent audited financial statements and presented in accordance with generally accepted accounting principles, divided by the sum of revenues of the general fund and operating transfers into the general fund for the fiscal year.
4765
4866 [(8)] (15) "General fund deficiency" means a deficit or a projected fiscal year deficit, or both.
4967
5068 [(9)] (16) "General obligation" means an obligation issued by a municipality and secured by the full faith and credit and taxing power of such municipality including any contingent obligation which is payable from the general fund and is subject to annual appropriation.
5169
5270 [(10)] (17) "Maximum required capital reserve" means the maximum aggregate amount of principal, interest and other amounts due and owing during any succeeding fiscal year, excluding any sinking fund installments payable in a prior fiscal year on outstanding general obligations of a certified municipality supported by a special capital reserve fund issued pursuant to subsection (a) of section 7-394b and sections 7-568 to 7-579, inclusive, as amended by this act.
5371
5472 [(11)] (18) "Minimum required capital reserve" means the aggregate amount of principal, sinking fund installments, interest and other amounts due and owing during the next succeeding fiscal year on outstanding general obligations of a certified municipality supported by a special capital reserve fund pursuant to subsection (a) of section 7-394b and sections 7-560 to 7-579, inclusive, as amended by this act.
5573
5674 (19) "Municipal Accountability Review Board" means the Municipal Accountability Review Board established pursuant to section 19 of this act.
5775
5876 (20) "Municipal aid" means formula grants, grants, payments in lieu of taxes, reimbursements, payments and other funding provided by the state to municipalities and used to fund municipal general fund budgets, including education budgets.
5977
6078 [(12)] (21) "Municipal Finance Advisory Commission" means the Municipal Finance Advisory Commission established in section 7-394b.
6179
6280 (22) "Municipal revenue increase in fiscal year ending June 30, 2018, as a per cent of revenues" means the net difference in estimated municipal revenues from state sources and new municipal taxing authority as compiled by the secretary pursuant to section 4-71b for the fiscal year ending June 30, 2018, as compared to the estimated municipal revenues from such sources compiled by the secretary pursuant to section 4-71b for the fiscal year ending June 30, 2017, divided by the sum of revenues of the general fund and operating transfers into the general fund as reported in the municipality's audited financial statements for the fiscal year ending June 30, 2016.
6381
6482 [(13)] (23) "Municipality" means any town, city, borough, consolidated town and city, consolidated city and borough, any metropolitan district, any district, as defined in section 7-324, and any other political subdivision of the state having the power to levy taxes and to issue bonds, notes or other obligations.
6583
6684 [(14)] (24) "Obligation" means any bond, bond anticipation note, tax anticipation note or other interim funding obligation, certificate of participation, security, financing lease, installment purchase agreements, capital lease, receivable or other asset sale, refinancing covered by this definition and any other transaction which constitutes debt in accordance with both municipal reporting standards in section 7-394a and the regulations prescribing municipal financial reporting adopted by the secretary.
6785
6886 [(15)] (25) "Outstanding obligation" means any obligation with respect to which a principal or interest payment, sinking fund installment or other payment or deposit is, or will be, due in the future and for which moneys or defeasance securities have not been deposited in escrow.
6987
7088 [(16)] (26) "Projected fiscal year deficit" means, with respect to the general fund of any municipality during any fiscal year, the excess of estimated expenditures and uses of funds for the fiscal year over estimated revenues and any cumulative undesignated general fund balance from the prior fiscal year.
7189
7290 [(17)] (27) "Property taxes" means all taxes on real and personal property levied by the municipality in accordance with the general statutes including any interest, penalties and other related charges, and shall not mean any rent, rate, fee, special assessment or other charge based on benefit or use.
7391
7492 [(18)] (28) "Property tax intercept procedure" means a procedure where a municipality provides for the collection and deposit in a debt service payment fund maintained with a trustee of all property taxes needed to meet the debt service payment fund requirement and which meets all the requirements of section 7-562, as amended by this act.
7593
7694 (29) "Property tax levy" means the mill rate of the municipality multiplied by the net taxable grand list of the municipality.
7795
7896 [(19)] (30) "Revenues" means, with respect to the general fund for any municipality for any fiscal year, property taxes and other moneys that are generally available for, accounted for and deposited in the municipality's general fund.
7997
8098 [(20)] (31) "Secretary" means the Secretary of the Office of Policy and Management.
8199
82-[(21)] (32) "Special capital reserve fund" means the fund established pursuant to section 7-571, as amended by this act, to secure the timely payment of principal and interest on general obligations issued by a certified municipality approved by the Treasurer pursuant to section 7-573, as amended by this act.
100+[(21)] (32) "Special capital reserve fund" means the fund established pursuant to section 7-571, as amended by this act, to secure the timely payment of principal and interest on general obligations issued by a certified municipality approved by the Treasurer pursuant to section 7-573.
83101
84102 [(22)] (33) "State" means the state of Connecticut.
85103
86104 [(23)] (34) "Tier I municipality" means any municipality which has applied to and been certified by the secretary as a tier I municipality.
87105
88106 [(24)] (35) "Tier II municipality" means any municipality which has applied to and been certified by the secretary as a tier II municipality.
89107
90108 [(25)] (36) "Treasurer" means the Treasurer of the state of Connecticut.
91109
92110 [(26)] (37) "Trustee" means any trust company or bank having the powers of a trust company within or without the state, appointed by the municipality as trustee for the municipality's tax intercept procedure or special capital reserve fund and approved by the Treasurer, as well as any successor trust company or bank having the powers of a trust company within or without the state succeeding a prior trust company or bank as trustee, so appointed and approved.
93111
94112 Sec. 2. Section 7-561 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
95113
96114 Any municipality may establish a property tax intercept procedure and a debt service payment fund, as provided in sections 7-562 to 7-564, inclusive, as amended by this act. The municipal officer or body empowered to issue general obligations or to determine the details of general obligations authorized by the municipality may establish such tax intercept procedure and such debt service payment fund, may determine the details and approve the terms of all indentures and agreements and other instruments necessary or appropriate to establish and implement a tax intercept procedure and a debt service payment fund as provided in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and may bind the municipality, pursuant to any such indenture or agreement, with the requirements of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and of any ordinance or resolution authorizing the issuance of such general obligations of the municipality.
97115
98116 Sec. 3. Section 7-562 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
99117
100118 (a) Any municipality which proposes to issue general obligations supported by a tax intercept procedure shall deliver to the secretary, together with the notice described in this section, documentation demonstrating that: (1) Such municipality has authorized the issuance of such obligations in accordance with the general statutes, charter, special act or home rule ordinance or the provisions of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act; (2) such municipality has established a property tax intercept procedure and a debt service payment fund with a trustee in accordance with the provisions of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act; and (3) such property tax intercept procedure shall assure that the property tax receipts transferred to the trustee and deposited in the debt service payment fund shall be in an amount at least equal to and deposited by such dates so as to satisfy the debt service payment fund requirement.
101119
102120 (b) Each such property tax intercept procedure and debt service payment fund shall: (1) Take effect immediately upon the issuance of such obligations; (2) provide that all outstanding general obligations of the municipality which have a term of more than one year shall be supported by and paid from debt service payment fund and that property taxes collected by the tax collector of such municipality shall be deposited in such debt service payment fund as provided in subsection (a) of this section; and (3) provide that the tax intercept procedure, the debt service payment fund, any indenture or agreement establishing them, may be amended by the municipality without the consent of any holder of any obligation of the municipality if such amendment does not impair the rights of the holders and is requested by the secretary or the Treasurer.
103121
104122 (c) Prior to the issuance of any general obligation and on or prior to the first day of each fiscal year thereafter, a municipality pursuant to its tax intercept procedure shall determine the percentage or amounts of property taxes to be deposited in such debt service payment fund, the time that such taxes shall be deposited therein and such other terms, conditions and requirements as such municipality shall determine to be in the best interest of the municipality, provided such terms, conditions and requirements shall assure that the debt service payment fund shall have money deposited therein by such dates so as to satisfy, and in amounts equal to or in excess of, the debt service payment requirement. Pursuant to the tax intercept procedure, the chief executive officer of such municipality shall certify to both the tax collector of such municipality and the trustee of the debt service payment requirement, the percentage or amount and the time for deposit of the property taxes therein and such other matters with respect to the operations of the fund as may be required by the tax intercept procedure. Such percentage, amount and time shall be sufficient to assure that the debt service payment fund shall at all times have sufficient moneys available to meet the debt service payment fund requirement. The tax collector shall, immediately upon receipt, remit such property taxes in the percentage or amount and at the time set forth in such certificate to the trustee for deposit in the debt service payment fund. Nothing shall preclude the municipality or its duly authorized officers from causing additional amounts of municipal taxes or other funds to be deposited in the fund.
105123
106124 (d) If the percentage or amount and the time for deposit of the property taxes and such other matters with respect to the operations of the fund as may be required by the tax intercept procedure are not sufficient to meet the debt service payment fund requirement, the trustee and the chief executive officer shall notify the secretary and the Treasurer and thereafter all property taxes of such municipality shall be intercepted by the tax collector and tendered to the trustee for deposit in the debt service payment fund until the moneys deposited therein shall be at least equal to the debt service payment fund requirement.
107125
108126 (e) Funds in the debt service payment fund shall be applied only to pay the outstanding general obligations of the municipality as and when the same shall become due, provided if at any time during any fiscal year, the moneys in the debt service payment fund exceed the debt service payment fund requirement for such fiscal year, the municipality, may instruct the trustee to, and the trustee shall, subject to any restrictions in the tax intercept procedures, pay over to such municipality the amount of such excess for use by the municipality in any manner allowed by law.
109127
110128 (f) The trustee shall from time to time withdraw from the debt service payment fund all amounts required for the payment of debt service on all general obligations of the municipality, as the same shall become due, and shall cause the amounts so withdrawn and disbursed to the paying agents for such general obligations to be applied to such payment.
111129
112130 (g) The debt service payment fund and all moneys or securities therein or payable thereto are hereby declared to be property of the depositing municipality devoted to essential governmental purposes and accordingly shall not be applied to any purpose other than as provided in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and shall not be subject to any order, judgment, lien, execution, attachment, set-off or counterclaim by any creditor of the municipality, except the trustee.
113131
114132 Sec. 4. Section 7-563 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
115133
116134 The tax intercept procedure and the debt service payment fund shall be established pursuant to an indenture or other agreement between the municipality and the trustee. Such indenture or agreement shall include all the terms, conditions and requirements pertaining to the tax intercept procedure and the debt service payment fund in accordance with the requirements of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and the municipality shall agree to comply with all such terms, conditions and requirements for the benefit of the holders of any general obligations supported by such tax intercept procedure. Such indenture or agreement may also include covenants to pay the fees and expenses of the trustee and to indemnify the trustee from claims against the trustee, covenants of the municipality to protect and safeguard the security and rights of the holders of the obligations issued and sold subject thereto and inclusion of such covenants in the contract of the municipality with such holders and for the benefit of any holders of outstanding general obligations, provided such benefit conferred thereon shall not be deemed to restrict, preclude or otherwise impair any rights that such holders currently may assert and, without limiting said rights, such indenture or agreement shall contain covenants as to: (1) Establishment, maintenance and implementation of both the property tax intercept procedure and the debt service payment fund in a manner such that the municipality can transfer to the trustee for deposit in the debt service payment fund amounts at least equal to the debt service payment fund requirement, and the temporary investment of proceeds of such funds pending their use in accordance with [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and subject to such limitations on investment of public funds otherwise provided for by the general statutes; (2) the appointment, rights, powers and duties of the trustee including limiting or abrogating the rights of the holders of such general obligations to appoint any other trustee and vesting in the trustee all or any such rights, duties and powers; and (3) conditions which would give rise to an event of default under the terms and conditions of such general obligations and actions and remedies which the trustee may take and assert on behalf of such holders. Any requirement set forth in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, pertaining to the tax intercept procedure and debt service payment fund may be modified to the extent necessary to comply with any covenant of the municipality necessary to ensure the exclusion of interest on such obligations from gross income for federal income tax purposes.
117135
118136 Sec. 5. Section 7-564 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
119137
120138 The holders of general obligations for the benefit of whom the property tax intercept procedure and debt service payment fund is established shall have, in addition to all other rights and remedies under law, the following rights and remedies subject to the terms and conditions of the applicable indenture or agreement with the trustee:
121139
122140 (1) In the event the municipality shall fail or refuse to comply with the indenture or agreement with the trustee or shall default in any contract made with the holders of such general obligations, the holders of twenty-five per cent in aggregate principal amounts of such then outstanding obligations, by instrument or instruments filed with the trustee and proved or acknowledged to the satisfaction of the trustee may cause the trustee to take action for the purposes provided for in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act.
123141
124142 (2) Such trustee may, upon written request of the holders of twenty-five per cent in principal amount of such general obligations then outstanding, in its own name, exercise all or any of the powers of any such holders including: (A) By mandamus or other suit, action or proceeding at law or in equity, enforce all rights of the holders of such general obligations, including requiring the municipality to carry out the provisions of any contract with the holders or any indenture or agreement with the trustee and to perform its duty thereunder; (B) bring suit upon such general obligations; and (C) by action or suit in equity, enjoin any acts or things which may be unlawful or in violation of the rights of the holders of such obligations.
125143
126144 (3) Such trustee shall have and possess all of the powers necessary or appropriate for the exercise of any functions specifically set forth in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, or incident to the general representation of the holders of such general obligations of such issue in the enforcement and protection of their rights.
127145
128146 (4) The Superior Court shall have jurisdiction of any suit, action or proceeding by or on behalf of the holders of obligations. The venue of such suit, action or proceeding shall be the judicial district in which such municipality is located.
129147
130148 Sec. 6. Section 7-565 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
131149
132150 The state does hereby pledge to and agree with the holders of any general obligations issued under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and with those parties who may enter into contracts with a municipality pursuant to the provisions of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, that the state will not limit or alter the rights hereby vested in a municipality until such obligations, together with the interest thereon, are fully met and discharged and such contracts are fully performed on the part of the municipality, provided nothing in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, shall preclude limitation or alteration if and when adequate provision shall be made by law for the protection of the holders of such general obligations of a municipality or those entering into such contracts with a municipality. A municipality as agent for the state is authorized to include this pledge and undertaking by the state in such general obligations.
133151
134152 Sec. 7. Section 7-568 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
135153
136154 (a) Except as expressly provided in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, no municipality shall issue any deficit obligation to fund a general fund deficiency.
137155
138-(b) Notwithstanding any charter, special act or home-rule ordinance to the contrary, any municipality which has no outstanding deficit obligation and which has not issued a deficit obligation in the past five years, is authorized and empowered to issue deficit obligations to fund a deficit, provided such municipality shall, within the time and in the manner prescribed by regulations adopted by the secretary, in consultation with the Treasurer: (1) Notify the secretary of its intent to issue such deficit obligations, (2) provide the secretary with the documentation required under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, (3) establish a property tax intercept procedure, and (4) establish and covenant to maintain with a trustee a debt service payment fund into which the property tax receipts shall be deposited pursuant to the property tax intercept procedure in an amount at least equal to the debt service payment requirement and from which the trustee shall disburse funds to pay debt service on all general obligations of such municipality which have a term of over one year as and when the same shall become due. [The secretary shall refer to the Municipal Finance Advisory Commission, pursuant to the provisions of section 7-395, any municipality which notifies the secretary that it intends to issue deficit obligations under this section.] Notwithstanding any other provisions of sections 7-560 to 7-565, inclusive, as amended by this act, sections 7-568 to 7-579, inclusive, as amended by this act, and sections 12, 15 and 18 to 23, inclusive, of this act, any municipality that issues a deficit obligation pursuant to this section or in the five years preceding July 1, 2017, shall be designated a tier III municipality by the secretary.
156+(b) Notwithstanding any charter, special act or home-rule ordinance to the contrary, any municipality which has no outstanding deficit obligation and which has not issued a deficit obligation in the past five years, is authorized and empowered to issue deficit obligations to fund a deficit, provided such municipality shall, within the time and in the manner prescribed by regulations adopted by the secretary, in consultation with the Treasurer: (1) Notify the secretary of its intent to issue such deficit obligations, (2) provide the secretary with the documentation required under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, (3) establish a property tax intercept procedure, and (4) establish and covenant to maintain with a trustee a debt service payment fund into which the property tax receipts shall be deposited pursuant to the property tax intercept procedure in an amount at least equal to the debt service payment requirement and from which the trustee shall disburse funds to pay debt service on all general obligations of such municipality which have a term of over one year as and when the same shall become due. [The secretary shall refer to the Municipal Finance Advisory Commission, pursuant to the provisions of section 7-395, any municipality which notifies the secretary that it intends to issue deficit obligations under this section.] Notwithstanding any other provisions of sections 1 to 26, inclusive, of this act, any municipality that issues a deficit obligation pursuant to this section or in the five years preceding July 1, 2017, shall be designated a tier III municipality by the secretary.
139157
140158 Sec. 8. Section 7-569 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
141159
142-No municipality, including any certified or designated municipality, shall issue any obligation for which there is a special capital reserve fund of any kind which is in any way contributed to or guaranteed by the state unless and until such obligation, and the indenture or agreement establishing such special capital reserve fund, is approved by the Treasurer. The approval of the Treasurer shall be based on documentation provided and certified by such municipality demonstrating to the Treasurer's satisfaction that (1) (A) the secretary has certified the municipality, (B) the municipality has requested designation as a tier I, II or III municipality, or (C) the secretary has designated the municipality as a tier III or IV municipality, (2) the Municipal Finance Advisory Commission, in the case of a certified municipality or designated tier I municipality, or the Municipal Accountability Review Board, in the case of a designated tier II, III or IV municipality, has approved the obligation to be issued under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, (3) the municipality is not in default on any general obligation after giving effect to an obligation approved under this section, (4) the municipality has funded or made due provision to fund the special capital reserve fund, (5) the financing is in the public interest, and (6) the secretary and the Treasurer have approved the property tax intercept procedure authorized by [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act.
160+No municipality, including any certified or designated municipality, shall issue any obligation for which there is a special capital reserve fund of any kind which is in any way contributed to or guaranteed by the state unless and until such obligation, and the indenture or agreement establishing such special capital reserve fund, is approved by the Treasurer. The approval of the Treasurer shall be based on documentation provided and certified by such municipality demonstrating to the Treasurer's satisfaction that (1) the secretary has determined that the municipality is a certified [the] or designated municipality, (2) the Municipal Finance Advisory Commission, in the case of a certified municipality or designated tier I municipality, or the Municipal Accountability Review Board, in the case of a designated tier II, III or IV municipality, has approved the obligation to be issued under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, (3) the municipality is not in default on any general obligation after giving effect to an obligation approved under this section, (4) the municipality has funded or made due provision to fund the special capital reserve fund, (5) the financing is in the public interest, and (6) the secretary and the Treasurer have approved the property tax intercept procedure authorized by [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act.
143161
144162 Sec. 9. Section 7-570 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
145163
146164 Any certified or designated municipality which has authorized the issue of its general obligations and proposed to issue and secure such general obligations by a special capital reserve fund is hereby empowered to authorize and issue additional general obligations in the manner described in this section, solely for the purposes and in such amounts as are necessary (1) to fund all or a portion of such special capital reserve fund and (2) to pay all or a portion of the costs of issuing such authorized general obligations and such additional general obligations. Such additional general obligations and the appropriation of the proceeds thereof shall be authorized by a resolution adopted by a majority of all the members of the legislative body of the municipality, which for purposes of this section shall mean the body described below, notwithstanding the provisions of any general statute, special act, charter, special act charter, home-rule ordinance, local ordinance or local law governing the authorization of bonds or other obligations of such municipality or the appropriation of the proceeds thereof, all of which provisions are hereby superseded solely for the purposes of this section, including, but not limited to, any public hearing requirement, referendum approval requirement, referendum petition requirement, or recommendation or approval by any official, board, commission, agency, town meeting, representative town meeting, board of finance or other entity. The legislative body of the municipality empowered to authorize such additional obligations shall mean (A) the board of selectmen in any town without a charter, (B) the board of selectmen, council, board of directors, board of aldermen or board of burgesses in any municipality with a charter, (C) the board of education in any regional school district, (D) the city council in any unconsolidated city, (E) the board of burgesses in any unconsolidated borough, and (F) the board of directors or similar body in any other municipality. Notwithstanding any provision of a local law, ordinance, charter, special act charter, home-rule ordinance or the provisions of any bond authorizing ordinance or resolution, a certified or designated municipality's obligations may be sold at public sale on sealed proposal, by negotiation or by private placement in such manner at such price or prices, at such time or times and on such terms or conditions as the Treasurer determines to be in the best interest of the municipality and the state. Any certified or designated municipality which issues general obligations under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, shall transfer bond proceeds and such other funds to the special capital reserve fund in the amount necessary to cause the amount of money in the special capital reserve fund to equal the maximum required capital reserve and to maintain therein an amount equal to the maximum required capital reserve.
147165
148166 Sec. 10. Section 7-571 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
149167
150168 (a) Any certified or designated municipality may establish a special capital reserve fund to secure general obligations with a term of more than one year issued pursuant to [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act. The special capital reserve fund shall be established pursuant to an indenture or other agreement between the municipality and the trustee. Such indenture or agreement shall include all the terms, conditions and requirements pertaining to the special capital reserve fund in accordance with the requirements of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, any requirements imposed by the secretary or the Treasurer, and any requirements imposed by the ordinance or resolution authorizing the issuance of such general obligations, and the municipality shall agree to comply with all such terms, conditions and requirements for the benefit of the holders of any general obligations supported by such special capital reserve fund and for the benefit of the state. Such indenture or agreement may also include covenants to pay the fees and expenses of the trustee and to indemnify the trustee against claims against the trustee and any other provisions which the municipality determines are necessary or appropriate to secure general obligations. The municipal officer or body empowered to issue such general obligations or to determine the details of such general obligations authorized by the municipality may establish such capital reserve fund and may determine the details and approve the terms of all indentures and agreements and other instruments necessary or appropriate to establish and implement such special capital reserve fund as provided in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and may bind the municipality pursuant to any such indenture or agreement.
151169
152170 (b) The special capital reserve fund shall consist of (1) bond proceeds and other moneys of the municipality available to be deposited therein and (2) any money made available therefor by the state in accordance with this section. All moneys held in the special capital reserve fund, except as hereinafter provided, shall be used to pay interest due and owing in respect of general obligations of the municipality secured by such special capital reserve fund and for the redemption and retirement of such general obligations as they mature or become due pursuant to any sinking fund redemption provisions, or for the redemption and retirement of such general obligations pursuant to any refinancing or refunding provided any such refinancing or refunding obligations are not supported by any special capital reserve fund and any amounts in such special capital reserve fund are first applied to repay to the state any amounts which the state has paid or deposited in the special capital reserve fund and which the municipality has not repaid to the state. Income and interest from the investment of moneys in the special capital reserve fund shall be retained therein to meet any deficiencies in the maximum required capital reserve. Any amounts in excess of the maximum required capital reserve may be transferred first to the state in an amount equal to the aggregate amount transferred by the state for deposit in the special capital payment fund minus the aggregate amount of all previous reimbursements to the state, second to the debt service payment fund until the moneys in the debt service reserve fund equal or exceed the debt service payment requirement, and third to the municipality. Notwithstanding any provisions of this section, no municipality shall issue an obligation secured by a special capital reserve fund unless and until there is in the special capital reserve fund moneys and investments in an aggregate amount equal to the maximum required capital reserve, after giving effect to such obligations being issued. Any municipality may appropriate and deposit bond proceeds into the special capital reserve fund to bring the amount of money and investments therein to the maximum required capital reserve. Any requirement set forth in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, pertaining to the special capital reserve fund may be modified to the extent necessary to comply with any covenant of the municipality necessary to ensure the exclusion of interest on general obligations of the municipality supported by the special capital reserve fund from gross income for federal income tax purposes. On or before December first of each year, there is deemed to be appropriated from the state General Fund such sums, if any, as shall be certified by the chief executive officer of a certified or designated municipality to the secretary, the Treasurer and the Municipal Finance Advisory Commission for a certified municipality or a designated tier I municipality, or the Municipal Accountability Review Board, for a designated tier II, III or IV municipality, as necessary to restore special capital reserve fund to an amount equal to the minimum required capital reserve, and such amounts shall be allotted and paid from the General Fund of the state to the trustee for deposit in the special capital reserve fund. Such amounts, if any, shall be repaid by the municipality to the state and credited to the General Fund as soon as possible, from any moneys available therefor. For purposes of valuation of the special capital reserve fund, securities acquired as an investment for such fund shall be valued at par, actual cost to the certified or designated municipality or market value, whichever value is lower.
153171
154172 Sec. 11. Section 7-572 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
155173
156174 Any municipality that desires to issue general obligations under section 7-573, as amended by this act, shall apply to the secretary for certification or designation. The secretary may certify as a [Tier] tier I municipality any municipality which applies to be certified, provided such municipality (1) has a long-term bond rating from at least one bond rating agency which is investment grade or higher, (2) is unable to secure municipal bond insurance from any bond insurance company on reasonable terms and conditions on the date the secretary certifies such municipality, and (3) otherwise meets the standards established by the secretary. Such standards shall be [adopted as regulations] established in writing by the secretary, [in consultation] after consulting with the Treasurer, [and] shall provide for a level of supervision over such municipality which the secretary deems to be sufficient to minimize the risk of a draw upon the special capital reserve fund and a transfer from the state General Fund and shall be posted on the Internet web site of the Office of Policy and Management. The secretary may recertify and decertify any municipality then certified, provided the secretary shall not automatically decertify any municipality which is able to secure bond insurance after it has been certified by the secretary.
157175
158-Sec. 12. (NEW) (Effective July 1, 2017) (a) The chief elected official of a municipality may apply to the secretary to request designation as a tier I municipality if any of the following conditions exist: (1) The municipality has no bond rating, or its highest bond rating is A or above, provided the municipality has no rating that is not investment grade, receives less than thirty per cent of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has a positive fund balance percentage, and has a municipal revenue increase in fiscal year ending June 30, 2018, as a per cent of revenues of two per cent or more, (2) the municipality has no bond rating or its highest bond rating is A, provided the municipality has no rating that is not investment grade, receives less than thirty per cent of its current fiscal year general fund budget revenues in the form of municipal aid from the state, and had a positive fund balance percentage of less than five per cent, or (3) the municipality's highest bond rating is AA or above, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has an equalized mill rate of less than thirty, has a positive fund balance percentage, and has a municipal revenue increase in the fiscal year ending June 30, 2018, as a per cent of revenues of two per cent or more.
159-
160-(b) The secretary shall refer any municipality which has requested designation as a tier I municipality to the Municipal Finance Advisory Commission, pursuant to the provisions of section 7-395 of the general statutes. In addition to the requirements of section 7-394b of the general statutes, such municipality shall prepare and present a three-year financial plan to the Municipal Finance Advisory Commission for its review and approval.
176+Sec. 12. (NEW) (Effective July 1, 2017) (a) A municipality shall be designated a tier I municipality by the secretary if any of the following conditions exist: (1) The municipality has no bond rating, or its highest bond rating is A or above, provided the municipality has no rating that is not investment grade, receives less than thirty per cent of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has a positive fund balance percentage, and has a municipal revenue increase in fiscal year ending June 30, 2018, as a per cent of revenues of two per cent or more, (2) the municipality has no bond rating or its highest bond rating is A, provided the municipality has no rating that is not investment grade, receives less than thirty per cent of its current fiscal year general fund budget revenues in the form of municipal aid from the state, and had a positive fund balance percentage of less than five per cent, (3) the municipality's highest bond rating is AA or above, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has an equalized mill rate of less than thirty, has a positive fund balance percentage, and has a municipal revenue increase in fiscal year ending June 30, 2018, as a per cent of revenues of two per cent or more, or (4) the secretary, based on reports and findings of the Municipal Finance Advisory Commission, finds the fiscal condition of the municipality to warrant a designation as a tier I municipality.
177+
178+(b) The secretary shall refer any municipality which is designated as a tier I municipality to the Municipal Finance Advisory Commission, pursuant to the provisions of section 7-395 of the general statutes. In addition to the requirements of section 7-394b of the general statutes, such municipality shall prepare and present a three-year financial plan to the Municipal Finance Advisory Commission for its review and approval.
161179
162180 Sec. 13. Section 7-573 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
163181
164182 Any [Tier I] tier I certified municipality or designated tier I municipality that meets the eligibility requirements of subdivisions (1) to (3), inclusive, of section 7-572, as amended by this act, may issue general obligations with a term of more than one year which are supported by a special capital reserve fund, but not general obligations to fund a general fund deficiency, as provided in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act. Any such [Tier] tier I municipality shall, within the time and in the manner prescribed by [regulations] written procedures adopted by the secretary, in consultation with the Treasurer: (1) Notify the secretary of its intent to issue such obligations, (2) provide the secretary with the documentation required under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, (3) establish a property tax intercept procedure and debt service payment fund in accordance with the provisions of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and (4) comply with sections 7-569 to 7-571, inclusive, as amended by this act. The secretary shall refer to the Municipal Finance Advisory Commission, pursuant to the provisions of section 7-395, any tier I certified municipality which notifies the secretary that it intends to issue obligations under this section.
165183
166184 Sec. 14. Section 7-574 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
167185
168186 Any municipality that desires to issue general obligations under section 7-575, as amended by this act, shall apply to the secretary for certification. The secretary may certify as a tier II municipality any municipality which applies to be certified to issue a general obligation authorized by [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, provided such municipality (1) has a long-term bond rating from at least one bond rating agency which is investment grade or higher, (2) is unable to obtain municipal bond insurance from any bond insurance company on reasonable terms and conditions on the date the secretary certifies such municipality, (3) has not issued a deficit obligation in the last five years, (4) has no deficit obligations outstanding, and (5) otherwise meets the standards established by the secretary. Such standards shall be [adopted as regulations] established in writing by the secretary, [in consultation] after consulting with the Treasurer, [and] shall provide for a level of supervision over such municipality which the secretary deems to be sufficient to minimize the risk of a draw upon the special capital reserve fund and a transfer from the state General Fund and shall be posted on the Internet web site of the Office of Policy and Management. The secretary may recertify and decertify any municipality then certified, provided the secretary shall not automatically decertify any municipality which is able to secure bond insurance after it has been certified by the secretary.
169187
170-Sec. 15. (NEW) (Effective July 1, 2017) (a) The chief elected official of a municipality may apply to the secretary to request designation as a tier II municipality if any of the following conditions exist: (1) The municipality has no bond rating from a bond rating agency, or, if its highest bond rating is A, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has a positive fund balance percentage of five per cent or more, has an equalized mill rate of less than thirty, and has a municipal revenue increase in fiscal year ending June 30, 2018, as a per cent of revenues of two per cent or more, (2) the municipality has no bond rating from a bond rating agency, or, if its highest bond rating is A, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has an equalized mill rate of less than thirty, and has a positive fund balance percentage of less than five per cent, (3) the municipality's highest bond rating is AA or higher, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, and has an equalized mill rate of thirty or more, (4) the municipality's highest bond rating is AA or higher, provided the municipality has no rating that is not investment grade, and has a negative fund balance percentage, or (5) the municipality's highest bond rating is Baa or BBB, provided the municipality has no rating that is not investment grade, has a positive fund balance percentage and an equalized mill rate of less than thirty.
171-
172-(b) The secretary shall refer any municipality which has requested designation as a tier II municipality to the Municipal Accountability Review Board established pursuant to section 19 of this act. Said board shall have the same authority and responsibilities possessed by the Municipal Finance Advisory Commission with respect to tier II certified municipalities referred to it, including, but not limited to, requiring that such municipalities prepare and present to said board for its review and approval a three-year financial plan and monthly financial reports, in a manner prescribed by said board. In preparing and adopting its annual budgets, such municipality shall only include assumptions respecting state revenues and property tax revenues as approved by such board and such board shall approve or disapprove all obligations issued by a designated tier II municipality pursuant to section 7-575 of the general statutes, as amended by this act, and this section, provided it shall only approve such obligations which in its judgment improve the financial condition of such municipality.
188+Sec. 15. (NEW) (Effective July 1, 2017) (a) A municipality shall be designated a tier II municipality by the secretary if any of the following conditions exist: (1) The municipality has no bond rating from a bond rating agency, or, if its highest bond rating is A, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has a positive fund balance percentage of five per cent or more, has an equalized mill rate of less than thirty, and has a municipal revenue increase in fiscal year ending June 30, 2018, as a per cent of revenues of two per cent or more, (2) the municipality has no bond rating from a bond rating agency, or, if its highest bond rating is A, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, has an equalized mill rate of less than thirty, and has a positive fund balance percentage of less than five per cent, (3) the municipality's highest bond rating is AA or higher, provided the municipality has no rating that is not investment grade, receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, and has an equalized mill rate of thirty or more, (4) the municipality's highest bond rating is AA or higher, provided the municipality has no rating that is not investment grade, and has a negative fund balance percentage, (5) the municipality's highest bond rating is Baa or BBB, provided the municipality has no rating that is not investment grade, has a positive fund balance percentage and an equalized mill rate of less than thirty, or (6) the secretary, based on reports and findings of the Municipal Finance Advisory Commission, finds that the fiscal condition of the municipality warrants its designation as a tier II municipality.
189+
190+(b) The secretary shall refer any municipality designated as a tier II municipality to the Municipal Accountability Review Board established pursuant to section 19 of this act. Said board shall have the same authority and responsibilities possessed by the Municipal Finance Advisory Commission with respect to tier II certified municipalities referred to it, including, but not limited to, requiring that such municipalities prepare and present to said board for its review and approval a three-year financial plan and monthly financial reports, in a manner prescribed by said board. In preparing and adopting its annual budgets, such municipality shall only include assumptions respecting state revenues and property tax revenues as approved by such board and such board shall approve or disapprove all obligations issued by a designated tier II municipality pursuant to section 7-575 of the general statutes, as amended by this act, and this section, provided it shall only approve such obligations which in its judgment improve the financial condition of such municipality.
173191
174192 Sec. 16. Section 7-575 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
175193
176-Any tier II certified municipality or any designated tier II, III or IV municipality that meets the eligibility requirements of subdivisions (1) to (5), inclusive, of section 7-574, as amended by this act, or any designated tier IV municipality that does not meet such eligibility requirements but receives approval by the Municipal Accountability Review Board pursuant to subdivision (7) of subsection (a) of section 20 of this act, may issue general obligations with a term of more than one year which are supported by a special capital reserve fund, including general obligations to fund a deficit, as provided in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act provided no municipality shall issue an obligation with a term of more than one year to fund a projected fiscal year deficit. Any such certified or designated tier II municipality shall, within the time and in the manner prescribed by [regulations adopted] written standards established by the secretary, [in consultation] after consulting with the Treasurer: (1) Notify the secretary of its intent to issue such obligations, (2) provide the secretary with the documentation required under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, (3) establish a property tax intercept procedure and debt service payment fund in accordance with the provisions of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and (4) comply with sections 7-569 to 7-571, inclusive, as amended by this act. The secretary shall refer to the Municipal Finance Advisory Commission, pursuant to the provisions of section 7-395, any certified tier II municipality which notifies the secretary that it intends to issue obligations under this section. A municipality that issues a deficit obligation pursuant to this section shall be a designated tier III municipality.
194+Any tier II certified municipality or any designated tier II, III or IV municipality that meets the eligibility requirements of subdivisions (1) to (5), inclusive, of section 14 of this act, or any designated tier IV municipality that does not meet such eligibility requirements but receives approval by the Municipal Accountability Review Board pursuant subdivision (7) of subsection (a) of section 20 of this act, may issue general obligations with a term of more than one year which are supported by a special capital reserve fund, including general obligations to fund a deficit, as provided in [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act provided no municipality shall issue an obligation with a term of more than one year to fund a projected fiscal year deficit. Any such certified or designated tier II municipality shall, within the time and in the manner prescribed by [regulations adopted] written standards established by the secretary, [in consultation] after consulting with the Treasurer: (1) Notify the secretary of its intent to issue such obligations, (2) provide the secretary with the documentation required under [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, (3) establish a property tax intercept procedure and debt service payment fund in accordance with the provisions of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and (4) comply with sections 7-569 to 7-571, inclusive, as amended by this act. The secretary shall refer to the Municipal Finance Advisory Commission, pursuant to the provisions of section 7-395, any certified tier II municipality which notifies the secretary that it intends to issue obligations under this section. A municipality that issues a deficit obligation pursuant to this section shall be a designated tier III municipality.
177195
178196 Sec. 17. Section 7-576 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
179197
180198 Each tier II certified municipality shall work with and report to the Municipal Finance Advisory Commission as provided for in this section. The secretary shall refer to the Municipal Finance Advisory Commission any tier II certified municipality for the purpose of improving the fiscal condition of such municipality. Such municipality shall prepare and present to the Municipal Finance Advisory Commission for its review and approval a three-year financial plan and monthly financial report in the manner prescribed by the Municipal Finance Advisory Commission. In addition, in preparing and adopting its annual budgets, such municipality shall include assumptions respecting state revenues and property tax revenues as approved by the Municipal Finance Advisory Commission. The Municipal Finance Advisory Commission shall approve or disapprove all obligations issued by a tier II certified municipality pursuant to section 7-575, as amended by this act, and this section, [inclusive,] provided it shall only approve such obligations which in its judgment improve the financial condition of such municipality.
181199
182-Sec. 18. (NEW) (Effective July 1, 2017) (a) The chief elected official of a municipality may apply to the secretary to request designation as a tier III municipality if any of the following conditions exist: (1) The municipality has at least one bond rating from a bond rating agency that is below investment grade, (2) the municipality has no bond rating from a bond rating agency, or, if its highest bond rating is A, Baa or BBB, provided the municipality has no rating that is not investment grade, and it has either (A) a negative fund balance percentage, or (B) an equalized mill rate that is thirty or more and it receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, (3) the municipality issues a deficit obligation or has issued a deficit obligation in the five years preceding July 1, 2017, or (4) the secretary, based on reports and findings of the Municipal Finance Advisory Commission, finds that the fiscal condition of the municipality warrants its designation as a tier III municipality.
183-
184-(b) The secretary shall refer any municipality that is a designated tier III municipality to the Municipal Accountability Review Board established pursuant to the provisions of section 19 of this act.
185-
186-Sec. 19. (NEW) (Effective July 1, 2017) (a) There is established a Municipal Accountability Review Board, which shall be in the Office of Policy and Management for administrative purposes only and which shall be comprised of an equal number of (1) representatives or members of collective bargaining units representing municipal employees, and (2) state and local government officials. The members of the board shall serve without compensation, but shall be reimbursed for expenses incurred in performance of their duties. Expenses of the board related to its work with designated tier III or IV municipalities, including any staff, consultants and other expenses adopted by the board, may, following consultation with such municipalities, be charged to such municipalities by the board and may be paid from the proceeds of any deficit obligation or debt restructuring bonds.
200+Sec. 18. (NEW) (Effective July 1, 2017) (a) A municipality shall be designated as a tier III municipality if any of the following conditions exist: (1) The municipality has at least one bond rating from a bond rating agency that is below investment grade, (2) the municipality has no bond rating from a bond rating agency, or, if its highest bond rating is A, Baa or BBB, provided the municipality has no rating that is not investment grade, and it has either (A) a negative fund balance percentage, or (B) an equalized mill rate that is thirty or more and it receives thirty per cent or more of its current fiscal year general fund budget revenues in the form of municipal aid from the state, or (3) the municipality issues a deficit obligation or has issued a deficit obligation in the five years preceding July 1, 2017.
201+
202+(b) The secretary shall refer any municipality that is a designated tier III municipality to the Municipal Accountability Review Board established pursuant to the provisions of section 19 of this act. The Municipal Accountability Review Board, with the approval of at least two-thirds of its members, may redesignate or designate a tier II municipality as a tier III municipality following a finding that the fiscal condition of the municipality warrants such a designation. Any such designation shall require the approval of the Governor.
203+
204+Sec. 19. (NEW) (Effective July 1, 2017) (a) There is established a Municipal Accountability Review Board, which shall be in the Office of Policy and Management for administrative purposes only and which shall be comprised of the Secretary of the Office of Policy and Management, or the secretary's designee, who shall be the chairperson of the board, the State Treasurer, or the State Treasurer's designee, who shall be the co-chairperson of the board, four members appointed by the Governor, including one of whom shall be a resident of a tier II, III, or IV municipality, one of whom shall have expertise in finance, one of whom shall be affiliated with a business located in a designated or certified tier II, III or IV municipality and one whom shall be a current or former municipal chief executive officer or municipal financial officer. If more than two municipalities are designated tier III or IV municipalities, the Governor may make additional appointments to the board provided such additional appointees shall be assigned to serve in regard to specified municipalities referred to such board. In addition, with regard to each municipality designated for referral to the board, the members of the board shall include: (1) The chief elected official of the municipality, (2) a chief executive officer of a bargaining unit representing employees of the municipality, who is jointly recommended by a majority of the chief executive officers of the administrative units of the municipality, provided such recommendation shall be made not later than thirty days after the municipality's designation as a tier II, III or IV municipality, and (3) one member to be appointed by the Governor, based upon a recommendation by the council of governments for the region in which the designated tier II, III or IV municipality is located. The members of the board shall serve without compensation, but shall be reimbursed for expenses incurred in performance of their duties. Expenses of the board related to its work with designated tier III or IV municipalities, including any staff, consultants and other expenses adopted by the board, may, following consultation with such municipalities, be charged to such municipalities by the board and may be paid from the proceeds of any deficit obligation or debt restructuring bonds.
187205
188206 (b) Each designated tier III municipality shall work with the Municipal Accountability Review Board and report to it as provided for in this section. In addition to possessing such powers granted to such board with respect to the designated or certified tier II municipalities referred to it, the following shall apply:
189207
190208 (1) The board shall review and comment on the municipality's annual budget prior to its adoption by the legislative body.
191209
192210 (2) In preparing and adopting its annual budgets, the municipality shall only include assumptions respecting state revenues and property tax revenues and a mill rate as are approved by the board.
193211
194212 (3) The board shall approve or disapprove all obligations issued by a tier III municipality that is eligible to issue bonds pursuant to the provisions of section 7-575 of the general statutes, as amended by this act, provided it shall only approve such obligations which in its judgment improve the financial condition of such municipality.
195213
196214 (4) The board shall review and comment on proposed debt obligations of the municipality not covered by section 7-575 of the general statutes, as amended by this act, prior to their issuance.
197215
198216 (5) The board may approve or disapprove any contract of the municipality exceeding two hundred thousand dollars.
199217
200218 (6) With respect to any proposed collective bargaining agreement negotiated pursuant to sections 7-467 to 7-477, inclusive, of the general statutes or pursuant to section 10-153d of the general statutes, the board shall review and comment on the impact of any such agreement on the municipality's financial plan and fiscal sustainability prior to action on such proposed agreement by the municipal legislative body or legislative body of the local or regional school district, as applicable.
201219
202220 (7) The board may review and comment on the impact of any arbitration award on the municipality's financial plan and fiscal sustainability prior to the ability of the municipal legislative body pursuant to section 7-473c of the general statutes or the legislative body of the local or regional school district pursuant to section 10-153f of the general statutes to act on such awards.
203221
204222 (8) The board shall monitor compliance with the municipality's three-year financial plan and annual budget and recommend that the municipality make such changes as are necessary to ensure budgetary balance in such plan and budget.
205223
206-(9) The board shall recommend that the municipality implement measures relating to the efficiency and productivity of the municipality's operations and management as the board deems appropriate, to reduce costs and improve services so as to advance the purposes of sections 7-560 to 7-565, inclusive, of the general statutes as amended by this act, sections 7-568 to 7-579, inclusive, of the general statutes as amended by this act, and sections 12, 15 and 18 to 23, inclusive, of this act.
224+(9) The board shall recommend that the municipality implement measures relating to the efficiency and productivity of the municipality's operations and management as the board deems appropriate, to reduce costs and improve services so as to advance the purposes of sections 1 to 26, inclusive, of this act.
207225
208226 (10) The board may obtain information on the financial condition and financial needs of the municipality.
209227
210228 (11) The board, in consultation with the municipality, may retain such staff and hire consultants experienced in the field of municipal finance, municipal law, governmental operations and administration or governmental accounting as it deems necessary or desirable for accomplishing its purposes.
211229
212-(12) The board shall establish such written procedures as the board deems necessary to carry out its responsibilities and meet the purposes of sections 7-560 to 7-565, inclusive, of the general statutes as amended by this act, sections 7-568 to 7-579, inclusive, of the general statutes as amended by this act, and sections 12, 15 and 18 to 23, inclusive, of this act.
230+(12) The board shall establish such written procedures as the board deems necessary to carry out its responsibilities and meet the purposes of sections 1 to 26, inclusive, of this act.
213231
214232 (13) The board may impose reasonable requirements necessary for a municipality to receive any budgeted increase in any state assistance.
215233
216234 (c) With respect to any municipality referred to the Municipal Review Accountability Board, such municipality and each of its administrative units shall supply the board with such financial reports, data, audits, statements and any other records or documentation as the board may require to exercise its powers and to perform its duties and functions. Such reports may include, but shall not be limited to, (1) proposed budgets, (2) monthly reports of the financial condition of the municipality, (3) the status of the municipality's current annual budget and progress under its financial plan for the then current fiscal year, (4) estimates of the operating results for all funds or accounts to the end of the then current fiscal year, (5) pension plan and debt projections, (6) statements and projections of general fund cash flow reserves, (7) the number of municipal employees on the municipal payroll, and (8) debt service requirements on all bonds and notes of the municipality for the following month.
217235
218-Sec. 20. (NEW) (Effective July 1, 2017) (a) The chief elected official of a tier III municipality may apply to the secretary to request designation as a tier IV municipality. The secretary may approve the request if the secretary determines that such designation is necessary to ensure the fiscal sustainability of the municipality and is in the best interests of the state. The Municipal Accountability Review Board, with the approval of at least two-thirds of its members, may designate a tier III municipality as a tier IV municipality based on a finding by the board that the fiscal condition of such municipality warrants such a designation. Such designation shall require the approval of the Governor. Notwithstanding the provisions of sections 7-568 to 7-575, inclusive, of the general statutes as amended by this act, and sections 12 and 15 of this act, a municipality designated as a tier IV municipality pursuant to this section shall retain such designation following the issuance of a deficit obligation subsequent to such municipality's designation as a tier IV municipality. With respect to a designated tier IV municipality, the Municipal Accountability Review Board shall have the same powers and responsibilities as it has with respect to designated tier III municipalities in addition to which it shall have the following additional or superseding authority and responsibilities:
236+Sec. 20. (NEW) (Effective July 1, 2017) (a) The chief elected official of a tier III municipality may apply to the secretary to request designation as a designated tier IV municipality. The secretary may approve the request if the secretary determines that such designation is necessary to ensure the fiscal sustainability of the municipality and is in the best interests of the state. The Municipal Accountability Review Board, with the approval of at least two-thirds of its members, may designate a tier III municipality as a tier IV municipality based on a finding by the board that the fiscal condition of such municipality warrants such a designation. Such designation shall require the approval of the Governor. Notwithstanding the provisions of sections 7 to 16, inclusive, of this act, a municipality designated tier IV municipality pursuant to this section shall retain such designation following the issuance of a deficit obligation subsequent to such municipality's designation as a tier IV municipality. With respect to a designated tier IV municipality, the Municipal Accountability Review Board shall have the same powers and responsibilities as it has with respect to designated tier III municipalities in addition to which it shall have the following additional or superseding authority and responsibilities:
219237
220238 (1) To review and approve or disapprove the municipality's annual budget, including, but not limited to, the general fund, other governmental funds, enterprise funds and internal service funds. No annual budget, annual tax levy or user fee for the municipality shall become operative until it has been approved by the board. If the board disapproves any annual budget, it shall adopt an interim budget and establish a tax rate and user fees. Such interim budget shall take effect at the commencement of the fiscal year and shall remain in effect until the municipality submits and the board approves a modified budget.
221239
222240 (2) To review and approve all bond ordinances and bond resolutions of the municipality.
223241
224242 (3) To monitor compliance with the municipality's three-year financial plan and annual budget and require that the municipality make such changes as are necessary to ensure budgetary balance in such plan and budget.
225243
226244 (4) (A) To approve or reject all collective bargaining agreements for a new term, other than modifications, amendments or reopenings of an agreement, to be entered into by the municipality or any of its agencies or administrative units, including the board of education. If it rejects an agreement, the board shall indicate the specific provisions of the proposed agreement which caused the rejection, as well as its rationale for the rejection. The board may indicate the total cost impact or savings that are acceptable in a new agreement. Following any rejection of a proposed collective bargaining agreement, the parties to the agreement shall have ten days from the date of the board's rejection to consider the board's concerns and propose a modified agreement. After the expiration of such ten-day period, the board shall approve or reject any such modified agreement. If the parties have been unable to reach an agreement or the board rejects such modified agreement, the board shall set forth the terms of the agreement, which shall be binding upon the parties. In establishing the terms of the agreement, as well as in making a determination to reject a proposed agreement, the parties shall have an opportunity to make a presentation to the board. The board shall not be limited to consideration and inclusion in the collective bargaining agreement of matters raised or negotiated by the parties; and (B) to approve or reject all modifications, amendments or reopeners to collective bargaining agreements entered into by the municipality or any of its agencies or administrative units, including the board of education. If it rejects an amendment to an agreement, the board shall indicate the specific provisions of the proposed amendment which caused the rejection, as well as its rationale for the rejection. The board may indicate the total cost impact or savings acceptable in a new amendment. If the board rejects a proposed amendment to a collective bargaining agreement, the parties to the agreement shall have ten days from the date of the board's rejection to consider the board's concerns and put forth a modified amendment. After the expiration of such ten-day period, the board shall approve or reject any revised amendment. If the parties are unable to reach a modified amendment or the board rejects such modified amendment, the board shall set forth the terms of the new amendment, which shall be binding upon the parties. For the purposes of this subparagraph, the board shall be limited to the subject of any proposed amendment. In establishing the terms of the new agreement, as well as in making a determination to reject a proposed amendment pursuant to this subdivision, the parties shall have an opportunity to make a presentation to the board.
227245
228-(5) With respect to collective bargaining agreements of the municipality or any of its agencies or administrative units, including, but not limited to, the board of education, that are in or are subject to binding arbitration, to serve as the binding arbitration panel. The board shall have the power to impose binding arbitration upon the parties any time after the seventy-fifth day following the commencement of negotiations or to reject any arbitration award pending potential municipal or board of education legislative action pursuant to section 7-473c or 10-153f of the general statutes. If, upon the date of a municipality's designation as a tier IV municipality, the parties are in binding arbitration, the board shall immediately replace any established binding arbitration panel. The board may reduce the time limits in the applicable provisions of the general statutes or any public or special acts governing binding arbitration by one-half. The board shall not be limited to consideration and inclusion in the collective bargaining agreement of the last best offers or the matters raised by or negotiated by the parties.
246+(5) With respect to collective bargaining agreements of the municipality or any of its agencies or administrative units, including, but not limited to, the board of education that are in or are subject to binding arbitration, to serve as the binding arbitration panel. The board shall have the power to impose binding arbitration upon the parties any time after the seventy-fifth day following the commencement of negotiations or to reject any arbitration award pending potential municipal or board of education legislative action pursuant to section 7-473c or 10-153f of the general statutes. If, upon the date of a municipality's designation as a tier IV municipality, the parties are in binding arbitration, the board shall immediately replace any established binding arbitration panel. The board may reduce the time limits in the applicable provisions of the general statutes or any public or special acts governing binding arbitration by one-half. The board shall not be limited to consideration and inclusion in the collective bargaining agreement of the last best offers or the matters raised by or negotiated by the parties.
229247
230248 (6) (A) To require its approval of proposed transfers of a municipality's appropriations in excess of fifty thousand dollars, (B) to review, approve, disapprove or modify the budget of the board of education for the municipality on a line-item basis and to require the board of education to submit to it any budget transfers, or (C) to appoint a financial manager and delegate to such manager, in writing, such powers as the board deems necessary or appropriate for the purpose of managing the financial and administrative affairs of the municipality for the period of time during which the municipality is subject to the powers of the board provided the board may override any actions taken by such manager at any time and shall not delegate the powers enumerated under subdivisions (2), (3) and (5) to (7), inclusive, and (11) to (13), inclusive, of subsection (b) of section 19 of this act, or subdivisions (1), (2) and (4) to (7), inclusive, of this section.
231249
232250 (7) To approve and authorize the issuance of obligations under section 7-575 of the general statutes, as amended by this act, including, with regard to a designated tier IV municipality otherwise ineligible to issue such obligations, for the purposes of issuing general obligations for purposes of deficit financing, addressing pension liabilities in accordance with section 7-374c of the general statutes, debt restructuring and other purposes allowed for which municipal obligations are authorized by the general statutes.
233251
234252 (b) Notwithstanding the provisions of section 7-370c of the general statutes, or any other public or special act, local law or charter, or ordinance or resolution, which limits or imposes conditions on the date of the first maturity of, or the due date of the first sinking fund payment for, or on the amount of any principal or any principal and interest installments on, or sinking fund payment deposit for, refunding bonds issued by any municipality, the board may authorize a designated tier IV municipality to issue refunding bonds for which the provisions of section 7-371 of the general statutes regarding such limitations shall not apply, regardless of whether or not such refunding bonds achieve net present value savings, as described in section 7-370c of the general statutes, with respect to the refunded bonds. The board shall only approve the issue of such refunding bonds upon a determination that, in its judgment, the issue of such bonds will improve the financial condition of such municipality.
235253
236254 (c) Notwithstanding the provisions of section 7-370c or 7-371 of the general statutes, or any other public or special act, local law or charter, or ordinance or resolution, which limits or imposes conditions on the final maturity of, or the due date of the last sinking fund payment for, bonds issued by any municipality, the board may authorize a designated tier IV municipality to issue bonds for which the last installment of any series of such bonds shall mature, or the last sinking fund payment for such series of bonds shall be due, not later than thirty years from the date of issue of such bonds. The board shall only approve the issuance of such bonds upon a determination that, in its judgment, such issuance will improve the financial condition of such municipality.
237255
238-Sec. 21. (NEW) (Effective July 1, 2017) A municipality designated as a tier I municipality in accordance with section 12 of this act or designated as a tier II municipality in accordance with section 15 of this act shall retain such designation, notwithstanding any positive changes in the factors leading to its current designation, for a minimum of the two fiscal years subsequent to its most current designation or until, following any such designation, (1) there have been no annual operating budgetary deficits in the general fund of the municipality for two consecutive fiscal years, (2) the municipality's bond rating has either improved or remained unchanged since its most current designation, (3) the municipality has presented and the commission or board has approved a financial plan that projects a positive unreserved fund for the three succeeding consecutive fiscal years covered by such financial plan, and (4) the municipality's audits for such consecutive fiscal years have been completed and contain no general fund deficit. Notwithstanding any other provisions of sections 7-560 to 7-575, inclusive, of the general statutes as amended by this act, sections 7-568 to 7-579, inclusive, of the general statutes as amended by this act, and sections 12, 15 and 18 to 23, inclusive, of this act, the municipality shall remain undesignated for purposes of a tier designation, unless circumstances would result in the municipality being designated as a tier numerically higher than its most recent designation.
239-
240-Sec. 22. (NEW) (Effective July 1, 2017) (a) A municipality designated as a tier III municipality in accordance with section 18 of this act or designated as a tier IV municipality in accordance with section 20 of this act shall retain such designation, for a minimum of the three fiscal years subsequent to its most current designation notwithstanding any positive changes in the factors leading to its current designation, or until, following its most current designation: (1) There have been no annual operating budgetary deficits in the general fund of the municipality for three consecutive fiscal years, (2) the municipality's bond rating has either improved or remained unchanged since its most current designation, provided it has no bond ratings that are below investment grade, (3) the municipality has presented and the board has approved a financial plan that projects a positive unreserved fund balance for the three succeeding consecutive fiscal years covered by such financial plan, and (4) the audits for the aforementioned consecutive fiscal years have been completed and contain no general fund deficit.
241-
242-(b) Notwithstanding any other provisions of sections 7-560 to 7-565, inclusive, of the general statutes as amended by this act, sections 7-568 to 7-579, inclusive, of the general statutes as amended by this act, and sections 12, 15 and 18 to 23, inclusive, of this act, the municipality shall remain undesignated for purposes of a tier designation, unless it has an annual operating budgetary deficit in its general fund equal to one per cent or more of its most recently completed annual general fund budget or if it experiences an annual operating budgetary deficit in its general fund in consecutive years of any amount or if it has one or more bond ratings that are below investment grade.
256+Sec. 21. (NEW) (Effective July 1, 2017) A municipality designated as tier I municipality in accordance with section 12 of this act or a tier II municipality in accordance with section 15 of this act shall retain such designation, notwithstanding any positive changes in the factors leading to its current designation, for a minimum of the two fiscal years subsequent to its most current designation or until, following any such designation, (1) there have been no annual operating budgetary deficits in the general fund of the municipality for two consecutive fiscal years, (2) the municipality's bond rating has either improved or remained unchanged since its most current designation, (3) the municipality has presented and the commission or board has approved a financial plan that projects a positive unreserved fund for the three succeeding consecutive fiscal years covered by such financial plan, and (4) the municipality's audits for such consecutive fiscal years have been completed and contain no general fund deficit. Notwithstanding any other provisions of sections 1 to 26, inclusive, of this act, the municipality shall remain undesignated for purposes of a tier designation, unless circumstances would result in the municipality being designated as a tier numerically higher than its most recent designation.
257+
258+Sec. 22. (NEW) (Effective July 1, 2017) (a) A municipality designated as tier III municipality in accordance with section 18 of this act or tier IV municipality in accordance with section 20 of this act shall retain such designation, for a minimum of the three fiscal years subsequent to its most current designation notwithstanding any positive changes in the factors leading to its current designation, or until, following its most current designation: (1) There have been no annual operating budgetary deficits in the general fund of the municipality for three consecutive fiscal years, (2) the municipality's bond rating has either improved or remained unchanged since its most current designation, provided it has no bond ratings that are below investment grade, (3) the municipality has presented and the board has approved a financial plan that projects a positive unreserved fund balance for the three succeeding consecutive fiscal years covered by such financial plan, and (4) the audits for the aforementioned consecutive fiscal years have been completed and contain no general fund deficit.
259+
260+(b) Notwithstanding any other provisions of sections 1 to 26, inclusive, of this act, the municipality shall remain undesignated for purposes of a tier designation, unless it has an annual operating budgetary deficit in its general fund equal to one per cent or more of its most recently completed annual general fund budget or if it experiences an annual operating budgetary deficit in its general fund in consecutive years of any amount or if it has one or more bond ratings that are below investment grade.
243261
244262 Sec. 23. (NEW) (Effective July 1, 2017) A designated tier II, III or IV municipality shall not enact a property tax levy in its annual budget that is more than three per cent greater than the property tax levy contained in its annual budget for the prior fiscal year. The secretary shall develop such procedures and guidelines as may be needed to assist in the implementation of such property tax levy limitation. Any designated tier II, III or IV municipality may apply to the Municipal Accountability Review Board for exceptions to such property tax levy limitation. Factors to be considered by such board in approving or disapproving such exception shall include the need to address critical matters impacting the health and welfare of the citizens, funding needed to reduce a municipality's long-term obligations and the implementation of court orders or legal settlements.
245263
246264 Sec. 24. Section 7-577 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
247265
248266 (a) The Attorney General may apply for a writ of mandamus on behalf of the [commission] Municipal Finance Advisory Commission or the Municipal Accountability Review Board, acting through its chairperson, requiring any official, employee or agent of the municipality to carry out and give effect to any determination of the commission authorized by [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, and any obligation by a municipality to repay to the state any amounts the state pays into a special capital reserve fund and compliance by a municipality with any agreements or indenture pertaining to a special capital reserve fund or tax intercept procedure or debt service payment fund related thereto. Each such application shall be filed in superior court for the judicial district of Hartford.
249267
250268 (b) The superior court for the judicial district of Hartford may, by application of the secretary, the commission, the Municipal Accountability Review Board or the Attorney General, enforce, by appropriate decree or process, any provisions of [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act, or any act or determination of the commission rendered pursuant to [subsection (a) of section 7-394b and] sections 7-560 to 7-579, inclusive, as amended by this act.
251269
252270 Sec. 25. Section 7-578 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
253271
254272 Within one year of initial participation [in] as a certified tier I or tier II municipality, a participating municipality may develop a comprehensive economic development plan designed to increase the tax base of the municipality to a level that will allow the municipality to provide an adequate level of municipal services. The plan shall be approved by the legislative authority of the municipality. If at any time after the comprehensive economic development plan has been completed and the municipality fails to show substantial progress in meeting the goals of the plan, the state may suspend further assistance to the municipality. The secretary, in consultation with the Commissioner of Economic and Community Development, shall evaluate the comprehensive economic development plan annually. The secretary may provide qualified staff and financial assistance to the qualifying municipality for purposes of developing a comprehensive economic development plan.
255273
256274 Sec. 26. Section 7-579 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
257275
258-For the purposes of [subsection (a) of section 7-394b and] sections 7-560 to 7-578, inclusive, as amended by this act, deficit obligation, as defined in section 7-560, as amended by this act, with respect to the town and city of New Haven, means such obligation issued on or after July 1, 1993.
276+For the purposes of [subsection (a) of section 7-394b and] sections 7-560 to 7-578, inclusive, as amended by this act, deficit obligation, as defined in section 7-560, with respect to the town and city of New Haven, means such obligation issued on or after July 1, 1993.
277+
278+Sec. 27. (NEW) (Effective July 1, 2017) (a) Each municipality shall annually reimburse the state for a portion of the state's contributions to the teachers' retirement system made pursuant to section 10-183z of the general statutes. Such reimbursement payment shall be made not later than December thirty-first of each fiscal year. For the fiscal years ending June 30, 2018, and June 30, 2019, the amounts of such payments to be made by each municipality are as follows:
279+
280+
281+
282+T1 Reimbursement Reimbursement
283+T2 for for
284+T3 Fiscal Year 2018 Fiscal Year 2019
285+T4 Andover 431,456 445,479
286+T5 Ansonia 1,380,587 1,425,456
287+T6 Ashford 452,003 466,693
288+T7 Avon 2,887,735 2,981,586
289+T8 Barkhamsted 409,944 423,267
290+T9 Beacon Falls 637,285 657,997
291+T10 Berlin 2,441,492 2,520,840
292+T11 Bethany 749,833 774,202
293+T12 Bethel 2,332,959 2,408,780
294+T13 Bethlehem 304,101 313,984
295+T14 Bloomfield 2,009,129 2,074,426
296+T15 Bolton 713,027 736,200
297+T16 Bozrah 272,946 281,817
298+T17 Town of Branford 2,747,784 2,837,087
299+T18 Bridgeport 12,908,368 13,327,890
300+T19 Bridgewater 169,504 175,013
301+T20 Bristol 5,994,524 6,189,347
302+T21 Brookfield 2,119,039 2,187,907
303+T22 Brooklyn 767,308 792,245
304+T23 Burlington 1,276,359 1,317,840
305+T24 Canaan 172,333 177,933
306+T25 Canterbury 479,505 495,089
307+T26 Canton 1,230,338 1,270,324
308+T27 Chaplin 279,788 288,881
309+T28 Cheshire 3,508,100 3,622,113
310+T29 Chester 310,439 320,528
311+T30 Clinton 1,725,858 1,781,949
312+T31 Colchester 2,081,212 2,148,852
313+T32 Colebrook 169,448 174,955
314+T33 Columbia 613,199 633,128
315+T34 Cornwall 192,670 198,931
316+T35 Coventry 1,357,867 1,401,998
317+T36 Cromwell 1,442,833 1,489,725
318+T37 Danbury 7,411,220 7,652,085
319+T38 Darien 4,584,090 4,733,073
320+T39 Deep River 418,412 432,010
321+T40 Derby 980,928 1,012,808
322+T41 Durham 1,085,539 1,120,819
323+T42 Eastford 183,496 189,459
324+T43 East Granby 770,240 795,273
325+T44 East Haddam 1,016,006 1,049,027
326+T45 East Hampton 1,528,350 1,578,021
327+T46 East Hartford 5,716,884 5,902,683
328+T47 East Haven 2,282,352 2,356,528
329+T48 East Lyme 2,252,917 2,326,137
330+T49 Easton 1,298,824 1,341,036
331+T50 East Windsor 1,052,181 1,086,377
332+T51 Ellington 1,898,286 1,959,980
333+T52 Enfield 4,254,110 4,392,369
334+T53 Essex 606,580 626,294
335+T54 Fairfield 9,194,608 9,493,433
336+T55 Farmington 3,343,850 3,452,525
337+T56 Franklin 193,209 199,488
338+T57 Glastonbury 5,098,541 5,264,244
339+T58 Goshen 322,064 332,531
340+T59 Granby 1,514,998 1,564,236
341+T60 Greenwich 10,053,427 10,380,164
342+T61 Griswold 1,349,780 1,393,648
343+T62 Groton 3,970,190 4,099,221
344+T63 Guilford 2,865,342 2,958,465
345+T64 Haddam 1,102,026 1,137,842
346+T65 Hamden 4,812,509 4,968,915
347+T66 Hampton 175,822 181,537
348+T67 Hartford 17,059,239 17,613,665
349+T68 Hartland 192,298 198,548
350+T69 Harwinton 658,967 680,384
351+T70 Hebron 1,362,129 1,406,399
352+T71 Kent 309,444 319,501
353+T72 Killingly 1,752,218 1,809,165
354+T73 Killingworth 757,422 782,038
355+T74 Lebanon 851,915 879,603
356+T75 Ledyard 1,913,289 1,975,471
357+T76 Lisbon 429,293 443,245
358+T77 Litchfield 900,232 929,490
359+T78 Lyme 288,526 297,903
360+T79 Madison 2,602,739 2,687,329
361+T80 Manchester 5,081,279 5,246,421
362+T81 Mansfield 1,662,704 1,716,741
363+T82 Marlborough 840,959 868,290
364+T83 Meriden 5,842,301 6,032,176
365+T84 Middlebury 1,029,867 1,063,337
366+T85 Middlefield 551,370 569,289
367+T86 Middletown 3,683,211 3,802,916
368+T87 Milford 5,581,054 5,762,438
369+T88 Monroe 3,017,406 3,115,472
370+T89 Montville 2,039,532 2,105,817
371+T90 Morris 281,468 290,615
372+T91 Naugatuck 3,173,613 3,276,755
373+T92 New Britain 7,512,822 7,756,989
374+T93 New Canaan 4,198,553 4,335,006
375+T94 New Fairfield 2,069,310 2,136,562
376+T95 New Hartford 801,726 827,782
377+T96 New Haven 14,966,054 15,452,451
378+T97 Newington 3,457,889 3,570,271
379+T98 New London 2,188,925 2,260,065
380+T99 New Milford 3,088,270 3,188,639
381+T100 Newtown 3,917,100 4,044,406
382+T101 Norfolk 152,352 157,303
383+T102 North Branford 1,473,670 1,521,564
384+T103 North Canaan 417,493 431,062
385+T104 North Haven 2,494,713 2,575,792
386+T105 North Stonington 641,730 662,587
387+T106 Norwalk 9,215,371 9,514,871
388+T107 Norwich 3,331,735 3,440,017
389+T108 Old Lyme 1,062,442 1,096,971
390+T109 Old Saybrook 1,271,219 1,312,533
391+T110 Orange 1,997,989 2,062,923
392+T111 Oxford 1,330,435 1,373,674
393+T112 Plainfield 1,589,753 1,641,420
394+T113 Plainville 1,927,428 1,990,069
395+T114 Plymouth 1,236,815 1,277,012
396+T115 Pomfret 447,189 461,723
397+T116 Portland 966,127 997,526
398+T117 Preston 457,631 472,504
399+T118 Prospect 999,501 1,031,985
400+T119 Putnam 790,031 815,707
401+T120 Redding 1,740,644 1,797,215
402+T121 Ridgefield 4,407,654 4,550,903
403+T122 Rocky Hill 2,027,836 2,093,741
404+T123 Roxbury 307,820 317,824
405+T124 Salem 348,037 359,349
406+T125 Salisbury 389,052 401,697
407+T126 Scotland 222,785 230,025
408+T127 Seymour 1,732,618 1,788,928
409+T128 Sharon 309,766 319,833
410+T129 Shelton 3,726,462 3,847,572
411+T130 Sherman 389,839 402,509
412+T131 Simsbury 3,634,442 3,752,561
413+T132 Somers 1,157,222 1,194,832
414+T133 Southbury 2,179,715 2,250,556
415+T134 Southington 4,547,523 4,695,318
416+T135 South Windsor 3,591,178 3,707,891
417+T136 Sprague 283,602 292,819
418+T137 Stafford 1,295,535 1,337,640
419+T138 Stamford 14,188,331 14,649,453
420+T139 Sterling 294,708 304,286
421+T140 Stonington 1,775,660 1,833,369
422+T141 Stratford 5,413,087 5,589,013
423+T142 Suffield 1,860,799 1,921,275
424+T143 Thomaston 751,201 775,615
425+T144 Thompson 769,109 794,105
426+T145 Tolland 1,934,215 1,997,078
427+T146 Torrington 3,250,448 3,356,088
428+T147 Trumbull 5,476,968 5,654,970
429+T148 Union 84,703 87,456
430+T149 Vernon 2,884,556 2,978,304
431+T150 Voluntown 295,379 304,978
432+T151 Wallingford 5,230,018 5,399,994
433+T152 Warren 140,734 145,308
434+T153 Washington 423,138 436,890
435+T154 Waterbury 12,291,680 12,691,160
436+T155 Waterford 2,383,220 2,460,675
437+T156 Watertown 2,310,071 2,385,148
438+T157 Westbrook 823,917 850,695
439+T158 West Hartford 8,011,568 8,271,945
440+T159 West Haven 4,458,510 4,603,411
441+T160 Weston 2,355,644 2,432,202
442+T161 Westport 5,877,870 6,068,901
443+T162 Wethersfield 2,801,870 2,892,931
444+T163 Willington 613,739 633,686
445+T164 Wilton 3,998,115 4,128,054
446+T165 Winchester 594,612 613,937
447+T166 Windham 2,520,456 2,602,371
448+T167 Windsor 3,208,290 3,312,560
449+T168 Windsor Locks 1,526,083 1,575,681
450+T169 Wolcott 1,830,112 1,889,591
451+T170 Woodbridge 1,288,548 1,330,426
452+T171 Woodbury 1,048,371 1,082,443
453+T172 Woodstock 863,428 891,489
454+
455+T1
456+
457+Reimbursement
458+
459+Reimbursement
460+
461+T2
462+
463+for
464+
465+for
466+
467+T3
468+
469+Fiscal Year 2018
470+
471+Fiscal Year 2019
472+
473+T4
474+
475+Andover
476+
477+431,456
478+
479+445,479
480+
481+T5
482+
483+Ansonia
484+
485+1,380,587
486+
487+1,425,456
488+
489+T6
490+
491+Ashford
492+
493+452,003
494+
495+466,693
496+
497+T7
498+
499+Avon
500+
501+2,887,735
502+
503+2,981,586
504+
505+T8
506+
507+Barkhamsted
508+
509+409,944
510+
511+423,267
512+
513+T9
514+
515+Beacon Falls
516+
517+637,285
518+
519+657,997
520+
521+T10
522+
523+Berlin
524+
525+2,441,492
526+
527+2,520,840
528+
529+T11
530+
531+Bethany
532+
533+749,833
534+
535+774,202
536+
537+T12
538+
539+Bethel
540+
541+2,332,959
542+
543+2,408,780
544+
545+T13
546+
547+Bethlehem
548+
549+304,101
550+
551+313,984
552+
553+T14
554+
555+Bloomfield
556+
557+2,009,129
558+
559+2,074,426
560+
561+T15
562+
563+Bolton
564+
565+713,027
566+
567+736,200
568+
569+T16
570+
571+Bozrah
572+
573+272,946
574+
575+281,817
576+
577+T17
578+
579+Town of Branford
580+
581+2,747,784
582+
583+2,837,087
584+
585+T18
586+
587+Bridgeport
588+
589+12,908,368
590+
591+13,327,890
592+
593+T19
594+
595+Bridgewater
596+
597+169,504
598+
599+175,013
600+
601+T20
602+
603+Bristol
604+
605+5,994,524
606+
607+6,189,347
608+
609+T21
610+
611+Brookfield
612+
613+2,119,039
614+
615+2,187,907
616+
617+T22
618+
619+Brooklyn
620+
621+767,308
622+
623+792,245
624+
625+T23
626+
627+Burlington
628+
629+1,276,359
630+
631+1,317,840
632+
633+T24
634+
635+Canaan
636+
637+172,333
638+
639+177,933
640+
641+T25
642+
643+Canterbury
644+
645+479,505
646+
647+495,089
648+
649+T26
650+
651+Canton
652+
653+1,230,338
654+
655+1,270,324
656+
657+T27
658+
659+Chaplin
660+
661+279,788
662+
663+288,881
664+
665+T28
666+
667+Cheshire
668+
669+3,508,100
670+
671+3,622,113
672+
673+T29
674+
675+Chester
676+
677+310,439
678+
679+320,528
680+
681+T30
682+
683+Clinton
684+
685+1,725,858
686+
687+1,781,949
688+
689+T31
690+
691+Colchester
692+
693+2,081,212
694+
695+2,148,852
696+
697+T32
698+
699+Colebrook
700+
701+169,448
702+
703+174,955
704+
705+T33
706+
707+Columbia
708+
709+613,199
710+
711+633,128
712+
713+T34
714+
715+Cornwall
716+
717+192,670
718+
719+198,931
720+
721+T35
722+
723+Coventry
724+
725+1,357,867
726+
727+1,401,998
728+
729+T36
730+
731+Cromwell
732+
733+1,442,833
734+
735+1,489,725
736+
737+T37
738+
739+Danbury
740+
741+7,411,220
742+
743+7,652,085
744+
745+T38
746+
747+Darien
748+
749+4,584,090
750+
751+4,733,073
752+
753+T39
754+
755+Deep River
756+
757+418,412
758+
759+432,010
760+
761+T40
762+
763+Derby
764+
765+980,928
766+
767+1,012,808
768+
769+T41
770+
771+Durham
772+
773+1,085,539
774+
775+1,120,819
776+
777+T42
778+
779+Eastford
780+
781+183,496
782+
783+189,459
784+
785+T43
786+
787+East Granby
788+
789+770,240
790+
791+795,273
792+
793+T44
794+
795+East Haddam
796+
797+1,016,006
798+
799+1,049,027
800+
801+T45
802+
803+East Hampton
804+
805+1,528,350
806+
807+1,578,021
808+
809+T46
810+
811+East Hartford
812+
813+5,716,884
814+
815+5,902,683
816+
817+T47
818+
819+East Haven
820+
821+2,282,352
822+
823+2,356,528
824+
825+T48
826+
827+East Lyme
828+
829+2,252,917
830+
831+2,326,137
832+
833+T49
834+
835+Easton
836+
837+1,298,824
838+
839+1,341,036
840+
841+T50
842+
843+East Windsor
844+
845+1,052,181
846+
847+1,086,377
848+
849+T51
850+
851+Ellington
852+
853+1,898,286
854+
855+1,959,980
856+
857+T52
858+
859+Enfield
860+
861+4,254,110
862+
863+4,392,369
864+
865+T53
866+
867+Essex
868+
869+606,580
870+
871+626,294
872+
873+T54
874+
875+Fairfield
876+
877+9,194,608
878+
879+9,493,433
880+
881+T55
882+
883+Farmington
884+
885+3,343,850
886+
887+3,452,525
888+
889+T56
890+
891+Franklin
892+
893+193,209
894+
895+199,488
896+
897+T57
898+
899+Glastonbury
900+
901+5,098,541
902+
903+5,264,244
904+
905+T58
906+
907+Goshen
908+
909+322,064
910+
911+332,531
912+
913+T59
914+
915+Granby
916+
917+1,514,998
918+
919+1,564,236
920+
921+T60
922+
923+Greenwich
924+
925+10,053,427
926+
927+10,380,164
928+
929+T61
930+
931+Griswold
932+
933+1,349,780
934+
935+1,393,648
936+
937+T62
938+
939+Groton
940+
941+3,970,190
942+
943+4,099,221
944+
945+T63
946+
947+Guilford
948+
949+2,865,342
950+
951+2,958,465
952+
953+T64
954+
955+Haddam
956+
957+1,102,026
958+
959+1,137,842
960+
961+T65
962+
963+Hamden
964+
965+4,812,509
966+
967+4,968,915
968+
969+T66
970+
971+Hampton
972+
973+175,822
974+
975+181,537
976+
977+T67
978+
979+Hartford
980+
981+17,059,239
982+
983+17,613,665
984+
985+T68
986+
987+Hartland
988+
989+192,298
990+
991+198,548
992+
993+T69
994+
995+Harwinton
996+
997+658,967
998+
999+680,384
1000+
1001+T70
1002+
1003+Hebron
1004+
1005+1,362,129
1006+
1007+1,406,399
1008+
1009+T71
1010+
1011+Kent
1012+
1013+309,444
1014+
1015+319,501
1016+
1017+T72
1018+
1019+Killingly
1020+
1021+1,752,218
1022+
1023+1,809,165
1024+
1025+T73
1026+
1027+Killingworth
1028+
1029+757,422
1030+
1031+782,038
1032+
1033+T74
1034+
1035+Lebanon
1036+
1037+851,915
1038+
1039+879,603
1040+
1041+T75
1042+
1043+Ledyard
1044+
1045+1,913,289
1046+
1047+1,975,471
1048+
1049+T76
1050+
1051+Lisbon
1052+
1053+429,293
1054+
1055+443,245
1056+
1057+T77
1058+
1059+Litchfield
1060+
1061+900,232
1062+
1063+929,490
1064+
1065+T78
1066+
1067+Lyme
1068+
1069+288,526
1070+
1071+297,903
1072+
1073+T79
1074+
1075+Madison
1076+
1077+2,602,739
1078+
1079+2,687,329
1080+
1081+T80
1082+
1083+Manchester
1084+
1085+5,081,279
1086+
1087+5,246,421
1088+
1089+T81
1090+
1091+Mansfield
1092+
1093+1,662,704
1094+
1095+1,716,741
1096+
1097+T82
1098+
1099+Marlborough
1100+
1101+840,959
1102+
1103+868,290
1104+
1105+T83
1106+
1107+Meriden
1108+
1109+5,842,301
1110+
1111+6,032,176
1112+
1113+T84
1114+
1115+Middlebury
1116+
1117+1,029,867
1118+
1119+1,063,337
1120+
1121+T85
1122+
1123+Middlefield
1124+
1125+551,370
1126+
1127+569,289
1128+
1129+T86
1130+
1131+Middletown
1132+
1133+3,683,211
1134+
1135+3,802,916
1136+
1137+T87
1138+
1139+Milford
1140+
1141+5,581,054
1142+
1143+5,762,438
1144+
1145+T88
1146+
1147+Monroe
1148+
1149+3,017,406
1150+
1151+3,115,472
1152+
1153+T89
1154+
1155+Montville
1156+
1157+2,039,532
1158+
1159+2,105,817
1160+
1161+T90
1162+
1163+Morris
1164+
1165+281,468
1166+
1167+290,615
1168+
1169+T91
1170+
1171+Naugatuck
1172+
1173+3,173,613
1174+
1175+3,276,755
1176+
1177+T92
1178+
1179+New Britain
1180+
1181+7,512,822
1182+
1183+7,756,989
1184+
1185+T93
1186+
1187+New Canaan
1188+
1189+4,198,553
1190+
1191+4,335,006
1192+
1193+T94
1194+
1195+New Fairfield
1196+
1197+2,069,310
1198+
1199+2,136,562
1200+
1201+T95
1202+
1203+New Hartford
1204+
1205+801,726
1206+
1207+827,782
1208+
1209+T96
1210+
1211+New Haven
1212+
1213+14,966,054
1214+
1215+15,452,451
1216+
1217+T97
1218+
1219+Newington
1220+
1221+3,457,889
1222+
1223+3,570,271
1224+
1225+T98
1226+
1227+New London
1228+
1229+2,188,925
1230+
1231+2,260,065
1232+
1233+T99
1234+
1235+New Milford
1236+
1237+3,088,270
1238+
1239+3,188,639
1240+
1241+T100
1242+
1243+Newtown
1244+
1245+3,917,100
1246+
1247+4,044,406
1248+
1249+T101
1250+
1251+Norfolk
1252+
1253+152,352
1254+
1255+157,303
1256+
1257+T102
1258+
1259+North Branford
1260+
1261+1,473,670
1262+
1263+1,521,564
1264+
1265+T103
1266+
1267+North Canaan
1268+
1269+417,493
1270+
1271+431,062
1272+
1273+T104
1274+
1275+North Haven
1276+
1277+2,494,713
1278+
1279+2,575,792
1280+
1281+T105
1282+
1283+North Stonington
1284+
1285+641,730
1286+
1287+662,587
1288+
1289+T106
1290+
1291+Norwalk
1292+
1293+9,215,371
1294+
1295+9,514,871
1296+
1297+T107
1298+
1299+Norwich
1300+
1301+3,331,735
1302+
1303+3,440,017
1304+
1305+T108
1306+
1307+Old Lyme
1308+
1309+1,062,442
1310+
1311+1,096,971
1312+
1313+T109
1314+
1315+Old Saybrook
1316+
1317+1,271,219
1318+
1319+1,312,533
1320+
1321+T110
1322+
1323+Orange
1324+
1325+1,997,989
1326+
1327+2,062,923
1328+
1329+T111
1330+
1331+Oxford
1332+
1333+1,330,435
1334+
1335+1,373,674
1336+
1337+T112
1338+
1339+Plainfield
1340+
1341+1,589,753
1342+
1343+1,641,420
1344+
1345+T113
1346+
1347+Plainville
1348+
1349+1,927,428
1350+
1351+1,990,069
1352+
1353+T114
1354+
1355+Plymouth
1356+
1357+1,236,815
1358+
1359+1,277,012
1360+
1361+T115
1362+
1363+Pomfret
1364+
1365+447,189
1366+
1367+461,723
1368+
1369+T116
1370+
1371+Portland
1372+
1373+966,127
1374+
1375+997,526
1376+
1377+T117
1378+
1379+Preston
1380+
1381+457,631
1382+
1383+472,504
1384+
1385+T118
1386+
1387+Prospect
1388+
1389+999,501
1390+
1391+1,031,985
1392+
1393+T119
1394+
1395+Putnam
1396+
1397+790,031
1398+
1399+815,707
1400+
1401+T120
1402+
1403+Redding
1404+
1405+1,740,644
1406+
1407+1,797,215
1408+
1409+T121
1410+
1411+Ridgefield
1412+
1413+4,407,654
1414+
1415+4,550,903
1416+
1417+T122
1418+
1419+Rocky Hill
1420+
1421+2,027,836
1422+
1423+2,093,741
1424+
1425+T123
1426+
1427+Roxbury
1428+
1429+307,820
1430+
1431+317,824
1432+
1433+T124
1434+
1435+Salem
1436+
1437+348,037
1438+
1439+359,349
1440+
1441+T125
1442+
1443+Salisbury
1444+
1445+389,052
1446+
1447+401,697
1448+
1449+T126
1450+
1451+Scotland
1452+
1453+222,785
1454+
1455+230,025
1456+
1457+T127
1458+
1459+Seymour
1460+
1461+1,732,618
1462+
1463+1,788,928
1464+
1465+T128
1466+
1467+Sharon
1468+
1469+309,766
1470+
1471+319,833
1472+
1473+T129
1474+
1475+Shelton
1476+
1477+3,726,462
1478+
1479+3,847,572
1480+
1481+T130
1482+
1483+Sherman
1484+
1485+389,839
1486+
1487+402,509
1488+
1489+T131
1490+
1491+Simsbury
1492+
1493+3,634,442
1494+
1495+3,752,561
1496+
1497+T132
1498+
1499+Somers
1500+
1501+1,157,222
1502+
1503+1,194,832
1504+
1505+T133
1506+
1507+Southbury
1508+
1509+2,179,715
1510+
1511+2,250,556
1512+
1513+T134
1514+
1515+Southington
1516+
1517+4,547,523
1518+
1519+4,695,318
1520+
1521+T135
1522+
1523+South Windsor
1524+
1525+3,591,178
1526+
1527+3,707,891
1528+
1529+T136
1530+
1531+Sprague
1532+
1533+283,602
1534+
1535+292,819
1536+
1537+T137
1538+
1539+Stafford
1540+
1541+1,295,535
1542+
1543+1,337,640
1544+
1545+T138
1546+
1547+Stamford
1548+
1549+14,188,331
1550+
1551+14,649,453
1552+
1553+T139
1554+
1555+Sterling
1556+
1557+294,708
1558+
1559+304,286
1560+
1561+T140
1562+
1563+Stonington
1564+
1565+1,775,660
1566+
1567+1,833,369
1568+
1569+T141
1570+
1571+Stratford
1572+
1573+5,413,087
1574+
1575+5,589,013
1576+
1577+T142
1578+
1579+Suffield
1580+
1581+1,860,799
1582+
1583+1,921,275
1584+
1585+T143
1586+
1587+Thomaston
1588+
1589+751,201
1590+
1591+775,615
1592+
1593+T144
1594+
1595+Thompson
1596+
1597+769,109
1598+
1599+794,105
1600+
1601+T145
1602+
1603+Tolland
1604+
1605+1,934,215
1606+
1607+1,997,078
1608+
1609+T146
1610+
1611+Torrington
1612+
1613+3,250,448
1614+
1615+3,356,088
1616+
1617+T147
1618+
1619+Trumbull
1620+
1621+5,476,968
1622+
1623+5,654,970
1624+
1625+T148
1626+
1627+Union
1628+
1629+84,703
1630+
1631+87,456
1632+
1633+T149
1634+
1635+Vernon
1636+
1637+2,884,556
1638+
1639+2,978,304
1640+
1641+T150
1642+
1643+Voluntown
1644+
1645+295,379
1646+
1647+304,978
1648+
1649+T151
1650+
1651+Wallingford
1652+
1653+5,230,018
1654+
1655+5,399,994
1656+
1657+T152
1658+
1659+Warren
1660+
1661+140,734
1662+
1663+145,308
1664+
1665+T153
1666+
1667+Washington
1668+
1669+423,138
1670+
1671+436,890
1672+
1673+T154
1674+
1675+Waterbury
1676+
1677+12,291,680
1678+
1679+12,691,160
1680+
1681+T155
1682+
1683+Waterford
1684+
1685+2,383,220
1686+
1687+2,460,675
1688+
1689+T156
1690+
1691+Watertown
1692+
1693+2,310,071
1694+
1695+2,385,148
1696+
1697+T157
1698+
1699+Westbrook
1700+
1701+823,917
1702+
1703+850,695
1704+
1705+T158
1706+
1707+West Hartford
1708+
1709+8,011,568
1710+
1711+8,271,945
1712+
1713+T159
1714+
1715+West Haven
1716+
1717+4,458,510
1718+
1719+4,603,411
1720+
1721+T160
1722+
1723+Weston
1724+
1725+2,355,644
1726+
1727+2,432,202
1728+
1729+T161
1730+
1731+Westport
1732+
1733+5,877,870
1734+
1735+6,068,901
1736+
1737+T162
1738+
1739+Wethersfield
1740+
1741+2,801,870
1742+
1743+2,892,931
1744+
1745+T163
1746+
1747+Willington
1748+
1749+613,739
1750+
1751+633,686
1752+
1753+T164
1754+
1755+Wilton
1756+
1757+3,998,115
1758+
1759+4,128,054
1760+
1761+T165
1762+
1763+Winchester
1764+
1765+594,612
1766+
1767+613,937
1768+
1769+T166
1770+
1771+Windham
1772+
1773+2,520,456
1774+
1775+2,602,371
1776+
1777+T167
1778+
1779+Windsor
1780+
1781+3,208,290
1782+
1783+3,312,560
1784+
1785+T168
1786+
1787+Windsor Locks
1788+
1789+1,526,083
1790+
1791+1,575,681
1792+
1793+T169
1794+
1795+Wolcott
1796+
1797+1,830,112
1798+
1799+1,889,591
1800+
1801+T170
1802+
1803+Woodbridge
1804+
1805+1,288,548
1806+
1807+1,330,426
1808+
1809+T171
1810+
1811+Woodbury
1812+
1813+1,048,371
1814+
1815+1,082,443
1816+
1817+T172
1818+
1819+Woodstock
1820+
1821+863,428
1822+
1823+891,489
1824+
1825+(b) If any municipality fails to make the payment required under subsection (a) of this section for any fiscal year within thirty days after the date such payment is due, a five per cent penalty shall be assessed on the total amount of the payment due for such fiscal year.
1826+
1827+(c) Notwithstanding any provision of the general statutes, if any municipality defaults in the payment of its obligation under subsections (a) and (b) of this section, the State Treasurer shall notify the State Comptroller and the Commissioner of Administrative Services that the municipality is in default of such obligation. Upon notice of such default, the state shall withhold payment of state aid and assistance to such municipality pursuant to any statute in existence at the time the default is established up to the amount of such obligation.
1828+
1829+Sec. 28 (NEW) (Effective from passage and applicable to assessment years commencing on or after October 1, 2016) (a) For purposes of this section, (1) "acute care general hospital" means any such facility licensed by the Department of Public Health that is used primarily for general medical care and treatment, exclusive of any hospital used primarily for the care and treatment of special types of disease or physical or mental conditions, (2) "freestanding chronic disease hospital" means a facility licensed by said department that provides for the care and treatment of chronic diseases, excluding any such facility that has an ownership affiliation with and is operated in the same location as a chronic and convalescent nursing home, and (3) "municipality" means any town, city or borough, consolidated town and city or consolidated town and borough.
1830+
1831+(b) Any real property owned by an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital shall be subject to the property tax under chapter 203 of the general statutes. The provisions of this section regarding the taxable status of any such real property shall supersede the provisions of any section of the general statutes or any public or special act to the contrary, except for (1) the property tax exemptions specified in subdivisions (1) and (2) of section 12-81 of the general statutes, (2) any property for which a payment in lieu of taxes is made under subsection (b) of section 12-20b of the general statutes, and (3) the property tax exemption a municipality may provide by adopting an ordinance in accordance with the provisions of subsection (c) of this section.
1832+
1833+(c) (1) Any municipality in which real property, as described in section 12-64 of the general statutes, owned by any acute care general hospital, freestanding chronic disease hospital, children's hospital or psychiatric hospital is situated may, by ordinance adopted by its legislative body, or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide an exemption from property tax applicable to such real property for assessment years commencing on or after October 1, 2016. Such property tax exemption may be applicable to all or a portion of the total assessment of such real property, as determined by the municipality. The percentage of such total real property assessment that is exempt shall be specified in the ordinance adopted pursuant to this subsection and the remaining portion of such total real property assessment, if any, shall be subject to taxation as provided in subsection (b) of this section. The ordinance may provide that real property leased to an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital is eligible for an exemption under this subsection. The ordinance shall provide that any real property acquired or leased by an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital after the first day of October shall first become exempt to the extent allowed by the municipality on the assessment date next succeeding the date of acquisition or lease. The chief executive officer of any municipality that adopts an ordinance pursuant to this subsection shall send a copy of such ordinance to the Secretary of the Office of Policy and Management, not later than ten business days after the date on which the municipality's legislative body votes to approve such ordinance.
1834+
1835+(2) The owner of an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital seeking an exemption adopted by ordinance pursuant to subdivision (1) of this subsection shall apply to the assessor of such municipality. Such application shall be on a form prepared for such purpose by the assessor and shall be filed not later than the first day of November following the assessment date with respect to which such exemption is claimed, except that an application for the assessment year commencing October 1, 2016, may be filed not later than sixty days after the date on which an ordinance authorizing the exemption is effective. The assessor may grant an extension of not more than forty-five days to file the application upon determination that there is good cause. If the date for filing is a Saturday, Sunday or a legal holiday, the application may be filed without penalty on the following business day.
1836+
1837+(3) Failure to file an application in the form or manner or within the time period prescribed under this subsection shall constitute a waiver of the right to such exemption for the assessment year, unless the assessor grants an extension of time to file such application. If an extension of time is so allowed, the applicant shall pay a fee for late filing to the municipality in which the real property, for which such application is filed, is situated, unless such fee is waived by the assessor or board of assessors. Such fee shall be as follows: (A) If the assessed value of the real property for which such exemption application is filed is one hundred thousand dollars or less, fifty dollars; (B) if the assessed value of the real property for which such exemption application is filed is greater than one hundred thousand dollars but less than two hundred fifty thousand dollars, one hundred fifty dollars; (C) if the assessed value of the real property for which such exemption application is filed is equal to or greater than two hundred fifty thousand dollars but less than five hundred thousand dollars, two hundred fifty dollars; and (D) if the assessed value of the real property for which such exemption application is filed is equal to or greater than five hundred thousand dollars, five hundred dollars.
1838+
1839+(4) When an applicant has filed, and the assessor has approved, such application for the first time, such applicant shall file an exemption application quadrennially thereafter, subject to the provisions of this subdivision. Any owner who has submitted an application and been approved in any year for the exemption under this subsection shall be presumed to be qualified for such exemption in the three assessment years immediately following the year of initial approval, unless the following occurs: (A) There is a change to the composition of the exempt real property of the acute care general hospital, freestanding chronic disease hospital, children's hospital or psychiatric hospital, or (B) the acute care general hospital, freestanding chronic disease hospital, children's hospital or psychiatric hospital acquires, by purchase or lease, real property, whether or not such real property was tax-exempt to any extent under this subsection prior to such purchase or lease. If there is such a change or acquisition, the owner shall file a new application for the exemption under this subsection by the first day of November next succeeding the date of any change or acquisition described in this subdivision. Any such newly altered or acquired real property shall be subject to taxation until the application and approval requirements of this subsection have been complied with.
1840+
1841+(5) If the legislative body of the municipality elects, pursuant to section 12-62c of the general statutes, to defer all or any part of the amount of the increase in the assessed value of real property in the year a revaluation becomes effective and in any succeeding year in which such deferment is allowed, the portion of the taxable real property assessment of an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital for each assessment year in which such deferments are allowed, shall reflect assessments based upon such deferment.
1842+
1843+(d) (1) Notwithstanding the provisions of section 12-55 of the general statutes, the assessor or board of assessors of any municipality in which real property owned by an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital is situated and becomes taxable as of the assessment year commencing October 1, 2016, shall reflect the addition of the assessments of such taxable real property and the deduction of such assessments from the tax-exempt portion of the grand list for said assessment year. Such assessor shall send written notice of the valuation of any such taxable real property to the last-known address of the acute care general hospital, freestanding chronic disease hospital, children's hospital or psychiatric hospital that owns such real property and such hospital shall have the right to appeal such valuation during a special meeting of the board of assessment appeals, as provided in this subsection. Each notice sent pursuant to this subsection shall include: (A) The total valuation of the real property; (B) the percentage and amount of the real property assessment that is subject to taxation; and (C) information describing the manner in which an appeal may be filed with the board of assessment appeals. Each such notice shall be mailed not later than ten calendar days after the date on which the assessor adjusts the taxable and tax-exempt grand lists pursuant to this subsection. The assessor shall notify the board of assessment appeals of the supplemental addition to the taxable grand list for the assessment year commencing October 1, 2016.
1844+
1845+(2) Any person, including any lessee of real property whose lease has been recorded as provided in section 47-19 of the general statutes and is bound under the terms of the lease to pay real property taxes and any person to whom title to such property has been transferred since the assessment date, claiming to be aggrieved by the actions of the assessor of such municipality regarding such valuation may appeal to the board of assessment appeals. Such appeal shall be filed, in writing, not later than thirty days after the date on which the assessor sends notice of a supplemental addition to the taxable grand list for the assessment year commencing October 1, 2016. The written appeal shall include, but is not limited to, the property owner's name, the name and position of the signer, a description of the property that is the subject of the appeal, the name and mailing address of the party to be sent all correspondence from the board of assessment appeals, the reason for the appeal, the appellant's estimate of value, the signature of the property owner or a duly authorized agent of the property owner and the date of signature.
1846+
1847+(3) During the assessment year commencing October 1, 2016, the board of assessment appeals shall notify each aggrieved person who filed a written appeal in accordance with subdivision (2) of this subsection regarding the valuation of real property of the date, time and place of the appeal hearing. Such notice shall be sent not later than seven calendar days preceding the hearing date, except that the board may elect not to conduct an appeal hearing for any commercial, industrial, utility or apartment property with an assessed value greater than one million dollars. In such case, the board shall notify the appellant, in writing, that it has elected not to conduct an appeal hearing. The board shall determine all appeals for which it conducts an appeal hearing and send written notification of the final determination of such appeals to each such person not later than one week after such determination has been made. Such written notification shall include information describing the property owner's right to appeal the determination of such board in accordance with subdivision (5) of this subsection.
1848+
1849+(4) The board of assessment appeals shall not reduce the valuation or assessment of real property on the revised taxable grand list owned or leased by an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital that does not appear at a hearing before the board of assessment appeals, either in person or by such hospital's attorney or agent, and offer or consent to be sworn before the board and answer all questions touching such hospital's real property situated in the municipality.
1850+
1851+(5) Any person aggrieved by (A) the action of the board of assessment appeals with respect to the supplemental addition of real property to the assessment list for the assessment year commencing October 1, 2016, under the provisions of this subsection, or (B) a decision of the board not to conduct an appeal hearing for any such real property with an assessed value greater than one million dollars, may make application, not later than two months after the date of the mailing of notice of such action, in the nature of an appeal therefrom, to the superior court for the judicial district in which such town or city is situated. All provisions of section 12-117a of the general statutes, other than the time for filing, shall be applicable to such application. The pendency of such application shall not suspend an action by the municipality to collect not more than seventy-five per cent of the tax so assessed or not more than ninety per cent of such tax with respect to any real property for which the assessed value is five hundred thousand dollars or more, and upon which such appeal is taken.
1852+
1853+(e) (1) During the assessment year commencing October 1, 2016, the tax collector shall prepare a warrant with respect to the supplemental addition of taxable real property to the grand list for said year under subsection (d) of this section and shall forward such warrant to the owner of such real property. Such tax collector shall have the same powers for the collection of the tax based on such supplemental additions to such list as for the collection of other taxes. The tax collector shall, not later than twenty days after receiving notice from the assessor of the addition of such taxable real property to the taxable grand list for said assessment year, mail or deliver to the owner of such real property a bill for the amount of taxes for which such owner is liable and shall include with such bill, using (A) an attachment, (B) an enclosure, or (C) printed matter upon the face of the bill, a statement of state aid to municipalities that shall be in the following form:
1854+
1855+"The (fiscal year) budget for the (city or town) estimates that .... Dollars will be received from the state of Connecticut for various state financed programs. Without this assistance your (fiscal year) property tax would be (insert the amount computed in accordance with subsection (b) of section 12-130 of the general statutes) mills.".
1856+
1857+(2) Such tax shall be due and payable not later than thirty days after the date on which the tax collector mailed or delivered the tax bill to the owner of such real property. Failure to send out or receive any such bill or statement shall not invalidate the tax. For purposes of this subdivision, "mail" includes to send by electronic mail, provided an individual from whom taxes are due consents, in writing, to receive a bill and statement electronically.
1858+
1859+(3) If the tax collector of a municipality in which the real property of any acute care general hospital, freestanding chronic disease hospital, children's hospital or psychiatric hospital is situated collects real property taxes for the assessment year commencing October 1, 2016, in more than one installment, the tax collector shall cause payment of any tax due under this subsection to be made in the number of installments remaining in the fiscal year for all other real property taxes. If the final day for payment of any tax or any installment is a Saturday, Sunday or a legal holiday, payment may be made without interest or penalty on the following business day.
1860+
1861+(f) (1) The assessor of any town in which real property owned by an acute care general hospital, a freestanding chronic disease hospital, a children's hospital or a psychiatric hospital becomes subject to the property tax under chapter 203 of the general statutes for the assessment year commencing October 1, 2016, shall separate the real property within a district, as defined in section 7-324 of the general statutes, from the other real property in the town. The assessor shall promptly notify the district clerk that the assessment of such real property has been added to the taxable portion of the grand list for said assessment year. If the legislative body of the town elects, pursuant to section 12-62c of the general statutes, to defer all or any part of the amount of the increase in the assessed value of real property in the year a revaluation becomes effective and in any succeeding year in which such deferment is allowed, such assessment furnished to the district clerk for each such year shall reflect assessments based upon such deferment.
1862+
1863+(2) The district clerk shall prepare a rate bill and deliver such bill to the treasurer of the district. The district and the treasurer shall have the same powers as towns and collectors of taxes to collect and enforce payment of such taxes. Such taxes, when laid, shall be a lien upon the real property in the same manner as town taxes and may be continued by certificates recorded in the land record office of the town and foreclosed in the same manner as liens for town taxes or enforced in accordance with any provision of the general statutes for the collection of property taxes. The assessor or board of assessment appeals shall promptly forward to the district clerk any certificate of correction or notice of any other lawful change to the grand list for the assessment year commencing October 1, 2016. The district clerk shall, not later than ten days after receiving any such certificate or notice, forward a copy of such certificate or notice to the treasurer, who shall correct accordingly the assessment of the real property for which such certificate or notice was issued and the rate bill related to such assessment.
1864+
1865+Sec. 29. Subsections (a) and (b) of section 12-18b of the general statutes are repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
1866+
1867+(a) For purposes of this section:
1868+
1869+(1) "College and hospital property" means all real property owned by a private nonprofit institution of learning, an acute care general hospital, a freestanding chronic disease hospital or an eligible urgent care facility and described in [subsection (a) of section 12-20a] subdivisions (17) to (20), inclusive, of this subsection;
1870+
1871+(2) "District" [means any district, as defined] has the same meaning as provided in section 7-324;
1872+
1873+(3) "Qualified college and hospital property" means college and hospital property described in subparagraph [(B)] (C) of subdivision (2) of subsection (b) of this section;
1874+
1875+(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;
1876+
1877+(5) "Municipality" means any town, city, borough, consolidated town and city and consolidated town and borough;
1878+
1879+(6) "Select college and hospital property" means college and hospital property described in [subparagraph (A)] subparagraphs (A) and (B) of subdivision (2) of subsection (b) of this section;
1880+
1881+(7) "Select payment in lieu of taxes account" means the account established pursuant to section 12-18c;
1882+
1883+(8) "Select state property" means state property described in subparagraph (H) of subdivision (1) of subsection (b) of this section;
1884+
1885+(9) "State, municipal or tribal property" means all real property described in subsection (a) of section 12-19a;
1886+
1887+(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;
1888+
1889+(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;
1890+
1891+(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;
1892+
1893+(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;
1894+
1895+(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;
1896+
1897+(15) "Tier three municipalities" means all municipalities not included in tier one municipalities or tier two municipalities; [and]
1898+
1899+(16) "Mill rate" means the mill rate on real property and personal property other than motor vehicles;
1900+
1901+(17) "Private nonprofit institution of higher learning" means any such institution, as defined in subsection (a) of section 10a-34, or any independent institution of higher education, as defined in subsection (a) of section 10a-173, that is engaged primarily in education beyond the high school level, and offers courses of instruction for which college or university-level credit may be given or may be received by transfer, the property of which is exempt from property tax under any of the subdivisions of section 12-81, as amended by this act;
1902+
1903+(18) "Acute care general hospital" means any such facility licensed by the Department of Public Health that is used primarily for general medical care and treatment, exclusive of any hospital used primarily for the care and treatment of special types of disease or physical or mental conditions, the real property of which was tax exempt under any of the subdivisions of section 12-81, as amended by this act, in the assessment year commencing October 1, 2015;
1904+
1905+(19) "Freestanding chronic disease hospital" means a facility licensed by the Department of Public Health that provides for the care and treatment of chronic diseases, excluding any such facility that has an ownership affiliation and operated in the same location as a chronic and convalescent nursing home, the real property of which was tax exempt under any of the subdivisions of section 12-81, as amended by this act, in the assessment year commencing October 1, 2015; and
1906+
1907+(20) "Eligible urgent care facility" includes an urgent care facility that operates for at least twelve hours a day, had been the location of a nonprofit general hospital for at least a portion of calendar year 1996 and was eligible to receive payments in lieu of taxes for such property under section 12-20a in the fiscal year commencing July 1, 2016.
1908+
1909+(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] situated 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] situated.
1910+
1911+(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:
1912+
1913+(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;
1914+
1915+(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;
1916+
1917+(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;
1918+
1919+(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;
1920+
1921+(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;
1922+
1923+(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] situated, 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;
1924+
1925+(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
1926+
1927+(H) Forty-five per cent of the property taxes that would have been paid with respect to all other state-owned real property.
1928+
1929+(2) (A) (i) 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 college and hospital property under the provisions of section 12-81, as amended by this act, 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]
1930+
1931+(ii) The grant payable to any municipality or district for college property in the fiscal year ending June 30, 2018, 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 the real property of any institution of higher education under the provisions of section 12-81, as amended by this act, would have been paid with respect to college 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;
1932+
1933+(B) Notwithstanding the provisions of subparagraph (A) of this subdivision, the grant payable to any municipality or district with respect to real property of an eligible urgent care facility in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be seventy-seven per cent; and
1934+
1935+[(B)] (C) 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 in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be one hundred per cent.
1936+
1937+Sec. 30. Subdivision (1) of subsection (e) of section 12-18b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
1938+
1939+(e) (1) (A) For the fiscal years ending June 30, 2018, and June 30, 2019, if the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section [exceeds] differs from the amount appropriated for the purposes of said subsection (b) for said fiscal years: [(A)] (i) The amount of the grant payable to each municipality for state, municipal or tribal property, for which the grant calculated under this section is less than one hundred per cent of the property tax that would be due for such property except for the exemption applicable to such property, and to each municipality or district for college and hospital property shall be [reduced] adjusted 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 [(B)] (ii) 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:
1940+
1941+
1942+
1943+T173 Municipality/District Grant Amount
1944+T174 Ansonia 20,543
1945+T175 Bridgeport 3,236,058
1946+T176 Chaplin 11,177
1947+T177 Danbury 620,540
1948+T178 Deep River 1,961
1949+T179 Derby 138,841
1950+T180 East Granby 9,904
1951+T181 East Hartford 214,997
1952+T182 Hamden 620,903
1953+T183 Hartford 12,422,113
1954+T184 Killingly 46,615
1955+T185 Ledyard 3,012
1956+T186 Litchfield 13,907
1957+T187 Mansfield 2,630,447
1958+T188 Meriden 259,564
1959+T189 Middletown 727,324
1960+T190 Montville 26,217
1961+T191 New Britain 2,085,537
1962+T192 New Haven 15,246,372
1963+T193 New London 1,356,780
1964+T194 Newington 176,884
1965+T195 North Canaan 4,393
1966+T196 Norwich 259,862
1967+T197 Plainfield 16,116
1968+T198 Simsbury 21,671
1969+T199 Stafford 43,057
1970+T200 Stamford 552,292
1971+T201 Suffield 53,767
1972+T202 Wallingford 61,586
1973+T203 Waterbury 3,284,145
1974+T204 West Hartford 211,483
1975+T205 West Haven 339,563
1976+T206 Windham 1,248,096
1977+T207 Windsor 9,660
1978+T208 Windsor Locks 32,533
1979+T209 Borough of Danielson (Killingly) 2,232
1980+T210 Borough of Litchfield 143
1981+T211 Middletown: South Fire District 1,172
1982+T212 Plainfield - Plainfield Fire District 309
1983+T213 West Haven First Center (D1) 1,187
1984+T214 West Haven: Allingtown FD (D3) 53,053
1985+T215 West Haven: West Shore FD (D2) 35,065
1986+
1987+T173
1988+
1989+Municipality/District
1990+
1991+Grant Amount
1992+
1993+T174
1994+
1995+Ansonia
1996+
1997+20,543
1998+
1999+T175
2000+
2001+Bridgeport
2002+
2003+3,236,058
2004+
2005+T176
2006+
2007+Chaplin
2008+
2009+11,177
2010+
2011+T177
2012+
2013+Danbury
2014+
2015+620,540
2016+
2017+T178
2018+
2019+Deep River
2020+
2021+1,961
2022+
2023+T179
2024+
2025+Derby
2026+
2027+138,841
2028+
2029+T180
2030+
2031+East Granby
2032+
2033+9,904
2034+
2035+T181
2036+
2037+East Hartford
2038+
2039+214,997
2040+
2041+T182
2042+
2043+Hamden
2044+
2045+620,903
2046+
2047+T183
2048+
2049+Hartford
2050+
2051+12,422,113
2052+
2053+T184
2054+
2055+Killingly
2056+
2057+46,615
2058+
2059+T185
2060+
2061+Ledyard
2062+
2063+3,012
2064+
2065+T186
2066+
2067+Litchfield
2068+
2069+13,907
2070+
2071+T187
2072+
2073+Mansfield
2074+
2075+2,630,447
2076+
2077+T188
2078+
2079+Meriden
2080+
2081+259,564
2082+
2083+T189
2084+
2085+Middletown
2086+
2087+727,324
2088+
2089+T190
2090+
2091+Montville
2092+
2093+26,217
2094+
2095+T191
2096+
2097+New Britain
2098+
2099+2,085,537
2100+
2101+T192
2102+
2103+New Haven
2104+
2105+15,246,372
2106+
2107+T193
2108+
2109+New London
2110+
2111+1,356,780
2112+
2113+T194
2114+
2115+Newington
2116+
2117+176,884
2118+
2119+T195
2120+
2121+North Canaan
2122+
2123+4,393
2124+
2125+T196
2126+
2127+Norwich
2128+
2129+259,862
2130+
2131+T197
2132+
2133+Plainfield
2134+
2135+16,116
2136+
2137+T198
2138+
2139+Simsbury
2140+
2141+21,671
2142+
2143+T199
2144+
2145+Stafford
2146+
2147+43,057
2148+
2149+T200
2150+
2151+Stamford
2152+
2153+552,292
2154+
2155+T201
2156+
2157+Suffield
2158+
2159+53,767
2160+
2161+T202
2162+
2163+Wallingford
2164+
2165+61,586
2166+
2167+T203
2168+
2169+Waterbury
2170+
2171+3,284,145
2172+
2173+T204
2174+
2175+West Hartford
2176+
2177+211,483
2178+
2179+T205
2180+
2181+West Haven
2182+
2183+339,563
2184+
2185+T206
2186+
2187+Windham
2188+
2189+1,248,096
2190+
2191+T207
2192+
2193+Windsor
2194+
2195+9,660
2196+
2197+T208
2198+
2199+Windsor Locks
2200+
2201+32,533
2202+
2203+T209
2204+
2205+Borough of Danielson (Killingly)
2206+
2207+2,232
2208+
2209+T210
2210+
2211+Borough of Litchfield
2212+
2213+143
2214+
2215+T211
2216+
2217+Middletown: South Fire District
2218+
2219+1,172
2220+
2221+T212
2222+
2223+Plainfield - Plainfield Fire District
2224+
2225+309
2226+
2227+T213
2228+
2229+West Haven First Center (D1)
2230+
2231+1,187
2232+
2233+T214
2234+
2235+West Haven: Allingtown FD (D3)
2236+
2237+53,053
2238+
2239+T215
2240+
2241+West Haven: West Shore FD (D2)
2242+
2243+35,065
2244+
2245+(B) In no event shall an adjusted grant calculated under this subsection exceed one hundred per cent of the property tax that would have been due except for the exemption applicable to any property for which a grant is payable.
2246+
2247+Sec. 31. Subdivision (7) of section 12-81 of the general statutes is amended by adding subparagraph (C) as follows (Effective from passage and applicable to assessment years commencing on or after October 1, 2016):
2248+
2249+(NEW) (C) On and after October 1, 2016, real property owned by any acute care general hospital or freestanding chronic disease hospital, as defined in section 28 of this act, or children's hospital or psychiatric hospital shall not be considered to be property used for a charitable purpose under this section, except that nothing in this subparagraph shall be deemed to affect the charitable or tax-exempt status of any real payment for which a payment in lieu of taxes is made under subsection (b) of section 12-20b or of any personal property of a corporation as described in subparagraph (A) of this subdivision;
2250+
2251+Sec. 32. Subdivision (16) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to assessment years commencing on or after October 1, 2016):
2252+
2253+(16) Subject to the provisions of section 12-88, all personal property of, or held in trust for, any Connecticut hospital society or corporation or sanatorium, provided (A) no officer, member or employee thereof receives or, at any future time, shall receive any pecuniary profit from the operations thereof, except reasonable compensation for services in the conduct of its affairs, and (B) in 1967, and quadrennially thereafter, a statement shall be filed by such hospital society, corporation or sanatorium 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 personal property claimed to be exempt is situated. Such statement shall be filed on a form provided by such assessor or board of assessors;
2254+
2255+Sec. 33. Subdivision (58) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to assessment years commencing on or after October 1, 2016):
2256+
2257+(58) (A) Subject to authorization of the exemption by ordinance in any municipality, any real or personal property leased to a charitable, religious or nonprofit organization, exempt from taxation for federal income tax purposes, provided such property is used exclusively for the purposes of such charitable, religious or nonprofit organization and not otherwise exempt under this section;
2258+
2259+(B) On and after October 1, 2016, any real property leased to an acute care general hospital or a freestanding chronic disease hospital, as both terms are defined in section 28 of this act, a children's hospital or a psychiatric hospital shall not be eligible for the exemption under this subdivision, unless the municipality in which such leased real property is situated provides for such an exemption by ordinance adopted in accordance with section 28 of this act;
2260+
2261+Sec. 34. Subsection (e) of section 19a-644 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):
2262+
2263+(e) The office shall require each hospital licensed by the Department of Public Health, that is not subject to the provisions of subsection (a) of this section, to report to said office on its operations in the preceding fiscal year by filing (1) copies of the hospital's audited financial statements, [except a] and (2) a Hospital Reporting System Report 500 of twelve months' actual filing. A health system, as defined in section 19a-508c, may submit to the office one such report that includes the audited financial statements and Report 500 for each of its hospitals. Such report shall be due at the office on or before the close of business on the last business day of the fifth month following the month in which a hospital's fiscal year ends.
2264+
2265+Sec. 35. (NEW) (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017) (a) Any hospital claiming an exemption from the property tax on personal property pursuant to subdivision (7) or (16) of section 12-81 of the general statutes, as amended by this act, with respect to any taxable year shall submit a declaration of the tangible personal property, as described in sections 12-41 and 12-43 of the general statutes, and a statement in accordance with section 12-49 of the general statutes. Such declaration shall be submitted on or before October first or the extended filing date granted pursuant to section 12-42 of the general statutes, as amended by this act, as applicable, to the assessor or board of assessors of the municipality in which the hospital property claimed to be exempt is located. Commercial or financial information in any declaration filed under this section shall not be open to public inspection. The assessor or board of assessors, as applicable, shall add taxable property to any such declaration if so required by subsection (b) of section 12-53 of the general statutes. Exemptions claimed pursuant to subdivision (7) or (16) of section 12-81 of the general statutes, as amended by this act, shall be deemed waived for any assessment year in which a hospital fails to file a declaration in the manner prescribed by this section. For purposes of this section, "personal property" includes all property subject to tax pursuant to section 12-71 of the general statutes, and "hospital" means any nonprofit (1) acute care general hospital, (2) ambulatory surgical center, as defined in section 12-263i of the general statutes, (3) freestanding chronic hospital, and (4) urgent care facility that operates for at least twelve hours a day, had been the location of a nonprofit general hospital for at least a portion of calendar year 1996 and was eligible to receive payments in lieu of taxes for such property under section 12-20a of the general statutes in the fiscal year commencing July 1, 2016. "Hospital" does not include any such hospital, center or facility operated by the federal government or the state of Connecticut or any political subdivision thereof.
2266+
2267+(b) Any assessor in receipt of a declaration filed pursuant to subsection (a) of this section shall determine the present true and actual value of such declared property pursuant to the requirements set forth in sections 12-63 and 12-71 of the general statutes. Such assessor shall include data concerning the assessment of tangible personal property included on a personal property declaration filed in accordance with this section, in the data provided to the Secretary of the Office of Policy and Management for purposes of the report under section 12-120a of the general statutes.
2268+
2269+Sec. 36. Section 12-42 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017):
2270+
2271+The assessors may grant an extension of not more than forty-five days to file the declaration required pursuant to section 12-41 or section 35 of this act upon determination that there is good cause. If no declaration is filed, the assessors shall fill out a declaration including all property [which] that the assessors have reason to believe is owned by the person for whom such declaration is prepared, liable to taxation, at the percentage of its actual valuation, as determined by the assessors in accordance with the provisions of sections 12-63 and 12-71, from the best information they can obtain, and add thereto twenty-five per cent of such assessment. When the first day of November is a Saturday or Sunday, the declaration may be filed or postmarked on the next business day following.
2272+
2273+Sec. 37. Subparagraph (A) of subdivision (7) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017):
2274+
2275+(7) (A) Subject to the provisions of sections 12-87, [and] 12-88 and section 35 of this act, 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;
2276+
2277+Sec. 38. Subdivision (16) of section 12-81 of the general statutes, as amended by section 32 of this act, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017):
2278+
2279+(16) Subject to the provisions of section 12-88 and section 35 of this act, all personal property of, or held in trust for, any Connecticut hospital society or corporation or sanatorium, provided (A) no officer, member or employee thereof receives or, at any future time, shall receive any pecuniary profit from the operations thereof, except reasonable compensation for services in the conduct of its affairs, and (B) in 1967, and quadrennially thereafter, a statement shall be filed by such hospital society, corporation or sanatorium 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 personal property claimed to be exempt is situated. Such statement shall be filed on a form provided by such assessor or board of assessors;
2280+
2281+Sec. 39. Section 12-81 of the general statutes is amended by adding subdivision (78) as follows (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017):
2282+
2283+(NEW) (78) Personal property owned or leased by a business organization whose personal property has a total assessed value of less than ten thousand dollars. Any person claiming the exemption provided under this subdivision for any assessment year shall annually, on or before the first day of November, file a written application for such exemption with the assessor or board of assessors in the town in which such personal property is located. Failure to file such an application in the manner and form provided by such assessor or board of assessors or within the time limit prescribed shall constitute a waiver of the right to the exemption for the assessment year.
2284+
2285+Sec. 40. Section 4-66l of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017):
2286+
2287+(a) For the purposes of this section:
2288+
2289+(1) "FY 15 mill rate" means the mill rate a municipality uses during the fiscal year ending June 30, 2015;
2290+
2291+(2) "Mill rate" means, unless otherwise specified, the mill rate a municipality uses to calculate tax bills for motor vehicles;
2292+
2293+(3) "Municipality" means any town, city, consolidated town and city or consolidated town and borough. "Municipality" includes a district for the purposes of subdivision (1) of subsection (d) of this section;
2294+
2295+(4) "Municipal spending" means:
2296+
2297+
2298+
2299+
2300+T216 Municipal spending for the fiscal year prior to the current fiscal – Municipal spending for the fiscal year two years prior to the
2301+T217
2302+T218
2303+T219
2304+T220
2305+T221 year current year X 100 = Municipal spending;
2306+T222 ______________________________
2307+T223 Municipal spending for the fiscal
2308+T224 year two years prior to the
2309+T225 current year
2310+
2311+T216
2312+
2313+Municipal
2314+
2315+ spending for
2316+
2317+ the fiscal year
2318+
2319+ prior to the
2320+
2321+ current fiscal
2322+
2323+–
2324+
2325+Municipal
2326+
2327+ spending for
2328+
2329+ the fiscal year
2330+
2331+ two years
2332+
2333+ prior to the
2334+
2335+T217
2336+
2337+T218
2338+
2339+T219
2340+
2341+T220
2342+
2343+T221
2344+
2345+ year
2346+
2347+ current year
2348+
2349+X 100
2350+
2351+= Municipal spending;
2352+
2353+T222
2354+
2355+______________________________
2356+
2357+T223
2358+
2359+Municipal spending for the fiscal
2360+
2361+T224
2362+
2363+ year two years prior to the
2364+
2365+T225
2366+
2367+ current year
2368+
2369+(5) "Per capita distribution" means:
2370+
2371+
2372+
2373+T226 Municipal population ___________________ X Sales tax revenue = Per capita distribution;
2374+T227
2375+T228
2376+T229 Total state population
2377+
2378+T226
2379+
2380+Municipal population
2381+
2382+___________________
2383+
2384+X Sales tax revenue
2385+
2386+= Per capita distribution;
2387+
2388+T227
2389+
2390+T228
2391+
2392+T229
2393+
2394+Total state population
2395+
2396+(6) "Pro rata distribution" means:
2397+
2398+
2399+
2400+T230 Municipal weighted mill rate calculation X Sales tax revenue = Pro rata distribution;
2401+T231
2402+T232
2403+T233 ____________________
2404+T234 Sum of all municipal weighted mill rate calculations combined
2405+T235
2406+T236
2407+
2408+T230
2409+
2410+Municipal weighted
2411+
2412+ mill rate
2413+
2414+ calculation
2415+
2416+X Sales tax revenue
2417+
2418+= Pro rata distribution;
2419+
2420+T231
2421+
2422+T232
2423+
2424+T233
2425+
2426+____________________
2427+
2428+T234
2429+
2430+Sum of all municipal
2431+
2432+ weighted mill rate
2433+
2434+ calculations combined
2435+
2436+T235
2437+
2438+T236
2439+
2440+(7) "Regional council of governments" means any such council organized under the provisions of sections 4-124i to 4-124p, inclusive;
2441+
2442+(8) "Municipal population" means the number of persons in a municipality according to the most recent estimate of the Department of Public Health;
2443+
2444+(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;
2445+
2446+(10) "Weighted mill rate" means a municipality's FY 15 mill rate divided by the average of all municipalities' FY 15 mill rate;
2447+
2448+(11) "Weighted mill rate calculation" means per capita distribution multiplied by a municipality's weighted mill rate;
2449+
2450+(12) "Sales tax revenue" means the moneys in the account remaining for distribution pursuant to subdivision (6) of subsection (b) of this section;
2451+
2452+(13) "District" means any district, as defined in section 7-324; and
2453+
2454+(14) "Secretary" means the Secretary of the Office of Policy and Management.
2455+
2456+(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:
2457+
2458+(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;
2459+
2460+(2) For the fiscal year ending June 30, 2018, 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;
2461+
2462+(3) For the fiscal year ending June 30, 2018, 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;
2463+
2464+(4) For the fiscal years ending June 30, 2018, and June 30, 2019, moneys sufficient to make the municipal revenue sharing grants payable to municipalities pursuant to subdivision (2) of subsection (d) of this section shall be expended not later than October thirty-first annually by the secretary;
2465+
2466+(5) 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
2467+
2468+(6) 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 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 municipality to meet its cash flow needs. No early disbursement approved by said office may be issued later than September thirtieth.
2469+
2470+(c) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles 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. 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.
2471+
2472+(d) (1) For the fiscal year ending June 30, 2017, each municipality shall receive a municipal revenue sharing grant, which shall be payable August 1, 2016, from the Municipal Revenue Sharing Fund established in section 4-66p. The total amount of the grant payable is as follows:
2473+
2474+
2475+
2476+T237 Municipality Grant Amount
2477+T238 Andover 66,705
2478+T239 Ansonia 605,442
2479+T240 Ashford 87,248
2480+T241 Avon 374,711
2481+T242 Barkhamsted 76,324
2482+T243 Beacon Falls 123,341
2483+T244 Berlin 843,048
2484+T245 Bethany 114,329
2485+T246 Bethel 392,605
2486+T247 Bethlehem 42,762
2487+T248 Bloomfield 438,458
2488+T249 Bolton 106,449
2489+T250 Bozrah 53,783
2490+T251 Branford 570,402
2491+T252 Bridgeport 14,476,283
2492+T253 Bridgewater 15,670
2493+T254 Bristol 1,276,119
2494+T255 Brookfield 343,611
2495+T256 Brooklyn 103,910
2496+T257 Burlington 193,490
2497+T258 Canaan 14,793
2498+T259 Canterbury 58,684
2499+T260 Canton 211,078
2500+T261 Chaplin 48,563
2501+T262 Cheshire 594,084
2502+T263 Chester 57,736
2503+T264 Clinton 268,611
2504+T265 Colchester 330,363
2505+T266 Colebrook 29,694
2506+T267 Columbia 111,276
2507+T268 Cornwall 11,269
2508+T269 Coventry 252,939
2509+T270 Cromwell 288,951
2510+T271 Danbury 2,079,675
2511+T272 Darien 171,485
2512+T273 Deep River 93,525
2513+T274 Derby 462,718
2514+T275 Durham 150,019
2515+T276 East Granby 106,222
2516+T277 East Haddam 186,418
2517+T278 East Hampton 263,149
2518+T279 East Hartford 3,877,281
2519+T280 East Haven 593,493
2520+T281 East Lyme 243,736
2521+T282 East Windsor 232,457
2522+T283 Eastford 23,060
2523+T284 Easton 155,216
2524+T285 Ellington 321,722
2525+T286 Enfield 911,974
2526+T287 Essex 74,572
2527+T288 Fairfield 795,318
2528+T289 Farmington 335,287
2529+T290 Franklin 26,309
2530+T291 Glastonbury 754,546
2531+T292 Goshen 30,286
2532+T293 Granby 244,839
2533+T294 Greenwich 366,588
2534+T295 Griswold 243,727
2535+T296 Groton 433,177
2536+T297 Guilford 456,863
2537+T298 Haddam 170,440
2538+T299 Hamden 4,491,337
2539+T300 Hampton 38,070
2540+T301 Hartford 13,908,437
2541+T302 Hartland 27,964
2542+T303 Harwinton 113,987
2543+T304 Hebron 208,666
2544+T305 Kent 26,808
2545+T306 Killingly 351,213
2546+T307 Killingworth 85,270
2547+T308 Lebanon 149,163
2548+T309 Ledyard 307,619
2549+T310 Lisbon 45,413
2550+T311 Litchfield 169,828
2551+T312 Lyme 21,862
2552+T313 Madison 372,897
2553+T314 Manchester 1,972,491
2554+T315 Mansfield 525,280
2555+T316 Marlborough 131,065
2556+T317 Meriden 1,315,347
2557+T318 Middlebury 154,299
2558+T319 Middlefield 91,372
2559+T320 Middletown 964,657
2560+T321 Milford 1,880,830
2561+T322 Monroe 404,221
2562+T323 Montville 401,756
2563+T324 Morris 28,110
2564+T325 Naugatuck 2,405,660
2565+T326 New Britain 5,781,991
2566+T327 New Canaan 168,106
2567+T328 New Fairfield 288,278
2568+T329 New Hartford 140,338
2569+T330 New Haven 2,118,290
2570+T331 New London 750,249
2571+T332 New Milford 565,898
2572+T333 Newington 651,000
2573+T334 Newtown 572,949
2574+T335 Norfolk 20,141
2575+T336 North Branford 292,517
2576+T337 North Canaan 66,052
2577+T338 North Haven 487,882
2578+T339 North Stonington 107,832
2579+T340 Norwalk 3,401,590
2580+T341 Norwich 1,309,943
2581+T342 Old Lyme 79,946
2582+T343 Old Saybrook 101,527
2583+T344 Orange 284,365
2584+T345 Oxford 171,492
2585+T346 Plainfield 310,350
2586+T347 Plainville 363,176
2587+T348 Plymouth 255,581
2588+T349 Pomfret 54,257
2589+T350 Portland 192,715
2590+T351 Preston 58,934
2591+T352 Prospect 197,097
2592+T353 Putnam 76,399
2593+T354 Redding 189,781
2594+T355 Ridgefield 512,848
2595+T356 Rocky Hill 405,872
2596+T357 Roxbury 15,998
2597+T358 Salem 85,617
2598+T359 Salisbury 20,769
2599+T360 Scotland 36,200
2600+T361 Seymour 343,388
2601+T362 Sharon 19,467
2602+T363 Shelton 706,038
2603+T364 Sherman 39,000
2604+T365 Simsbury 567,460
2605+T366 Somers 141,697
2606+T367 South Windsor 558,715
2607+T368 Southbury 404,731
2608+T369 Southington 889,821
2609+T370 Sprague 89,456
2610+T371 Stafford 243,095
2611+T372 Stamford 2,372,358
2612+T373 Sterling 77,037
2613+T374 Stonington 202,888
2614+T375 Stratford 1,130,316
2615+T376 Suffield 321,763
2616+T377 Thomaston 158,888
2617+T378 Thompson 114,582
2618+T379 Tolland 303,971
2619+T380 Torrington 2,435,109
2620+T381 Trumbull 745,325
2621+T382 Union 17,283
2622+T383 Vernon 641,027
2623+T384 Voluntown 33,914
2624+T385 Wallingford 919,984
2625+T386 Warren 11,006
2626+T387 Washington 25,496
2627+T388 Waterbury 13,438,542
2628+T389 Waterford 259,091
2629+T390 Watertown 453,012
2630+T391 West Hartford 1,614,320
2631+T392 West Haven 1,121,850
2632+T393 Westbrook 80,601
2633+T394 Weston 211,384
2634+T395 Westport 262,402
2635+T396 Wethersfield 940,267
2636+T397 Willington 121,568
2637+T398 Wilton 380,234
2638+T399 Winchester 224,447
2639+T400 Windham 513,847
2640+T401 Windsor 593,921
2641+T402 Windsor Locks 256,241
2642+T403 Wolcott 340,859
2643+T404 Woodbridge 247,758
2644+T405 Woodbury 200,175
2645+T406 Woodstock 97,708
2646+T407 Borough of Danielson -
2647+T408 Borough of Litchfield -
2648+T409 Bloomfield, Blue Hills FD 92,961
2649+T410 Enfield Thompsonville FD #2 354,311
2650+T411 Manchester - Eighth Utility District 436,718
2651+T412 Middletown - City Fire 910,442
2652+T413 Middletown So Fire 413,961
2653+T414 Norwich CCD 552,565
2654+T415 Norwich TCD 62,849
2655+T416 Simsbury FD 221,536
2656+T417 Plainfield Fire District -
2657+T418 Windham, Special Service District #2 640,000
2658+T419 Windham 1st Taxing District -
2659+T420 Windham First
2660+T421 West Haven First Center (D1) 1,039,843
2661+T422 West Haven: Allingtown FD (D3) 483,505
2662+T423 West Haven: West Shore FD (D2) 654,640
2663+
2664+T237
2665+
2666+Municipality
2667+
2668+Grant Amount
2669+
2670+T238
2671+
2672+Andover
2673+
2674+66,705
2675+
2676+T239
2677+
2678+Ansonia
2679+
2680+605,442
2681+
2682+T240
2683+
2684+Ashford
2685+
2686+87,248
2687+
2688+T241
2689+
2690+Avon
2691+
2692+374,711
2693+
2694+T242
2695+
2696+Barkhamsted
2697+
2698+76,324
2699+
2700+T243
2701+
2702+Beacon Falls
2703+
2704+123,341
2705+
2706+T244
2707+
2708+Berlin
2709+
2710+843,048
2711+
2712+T245
2713+
2714+Bethany
2715+
2716+114,329
2717+
2718+T246
2719+
2720+Bethel
2721+
2722+392,605
2723+
2724+T247
2725+
2726+Bethlehem
2727+
2728+42,762
2729+
2730+T248
2731+
2732+Bloomfield
2733+
2734+438,458
2735+
2736+T249
2737+
2738+Bolton
2739+
2740+106,449
2741+
2742+T250
2743+
2744+Bozrah
2745+
2746+53,783
2747+
2748+T251
2749+
2750+Branford
2751+
2752+570,402
2753+
2754+T252
2755+
2756+Bridgeport
2757+
2758+14,476,283
2759+
2760+T253
2761+
2762+Bridgewater
2763+
2764+15,670
2765+
2766+T254
2767+
2768+Bristol
2769+
2770+1,276,119
2771+
2772+T255
2773+
2774+Brookfield
2775+
2776+343,611
2777+
2778+T256
2779+
2780+Brooklyn
2781+
2782+103,910
2783+
2784+T257
2785+
2786+Burlington
2787+
2788+193,490
2789+
2790+T258
2791+
2792+Canaan
2793+
2794+14,793
2795+
2796+T259
2797+
2798+Canterbury
2799+
2800+58,684
2801+
2802+T260
2803+
2804+Canton
2805+
2806+211,078
2807+
2808+T261
2809+
2810+Chaplin
2811+
2812+48,563
2813+
2814+T262
2815+
2816+Cheshire
2817+
2818+594,084
2819+
2820+T263
2821+
2822+Chester
2823+
2824+57,736
2825+
2826+T264
2827+
2828+Clinton
2829+
2830+268,611
2831+
2832+T265
2833+
2834+Colchester
2835+
2836+330,363
2837+
2838+T266
2839+
2840+Colebrook
2841+
2842+29,694
2843+
2844+T267
2845+
2846+Columbia
2847+
2848+111,276
2849+
2850+T268
2851+
2852+Cornwall
2853+
2854+11,269
2855+
2856+T269
2857+
2858+Coventry
2859+
2860+252,939
2861+
2862+T270
2863+
2864+Cromwell
2865+
2866+288,951
2867+
2868+T271
2869+
2870+Danbury
2871+
2872+2,079,675
2873+
2874+T272
2875+
2876+Darien
2877+
2878+171,485
2879+
2880+T273
2881+
2882+Deep River
2883+
2884+93,525
2885+
2886+T274
2887+
2888+Derby
2889+
2890+462,718
2891+
2892+T275
2893+
2894+Durham
2895+
2896+150,019
2897+
2898+T276
2899+
2900+East Granby
2901+
2902+106,222
2903+
2904+T277
2905+
2906+East Haddam
2907+
2908+186,418
2909+
2910+T278
2911+
2912+East Hampton
2913+
2914+263,149
2915+
2916+T279
2917+
2918+East Hartford
2919+
2920+3,877,281
2921+
2922+T280
2923+
2924+East Haven
2925+
2926+593,493
2927+
2928+T281
2929+
2930+East Lyme
2931+
2932+243,736
2933+
2934+T282
2935+
2936+East Windsor
2937+
2938+232,457
2939+
2940+T283
2941+
2942+Eastford
2943+
2944+23,060
2945+
2946+T284
2947+
2948+Easton
2949+
2950+155,216
2951+
2952+T285
2953+
2954+Ellington
2955+
2956+321,722
2957+
2958+T286
2959+
2960+Enfield
2961+
2962+911,974
2963+
2964+T287
2965+
2966+Essex
2967+
2968+74,572
2969+
2970+T288
2971+
2972+Fairfield
2973+
2974+795,318
2975+
2976+T289
2977+
2978+Farmington
2979+
2980+335,287
2981+
2982+T290
2983+
2984+Franklin
2985+
2986+26,309
2987+
2988+T291
2989+
2990+Glastonbury
2991+
2992+754,546
2993+
2994+T292
2995+
2996+Goshen
2997+
2998+30,286
2999+
3000+T293
3001+
3002+Granby
3003+
3004+244,839
3005+
3006+T294
3007+
3008+Greenwich
3009+
3010+366,588
3011+
3012+T295
3013+
3014+Griswold
3015+
3016+243,727
3017+
3018+T296
3019+
3020+Groton
3021+
3022+433,177
3023+
3024+T297
3025+
3026+Guilford
3027+
3028+456,863
3029+
3030+T298
3031+
3032+Haddam
3033+
3034+170,440
3035+
3036+T299
3037+
3038+Hamden
3039+
3040+4,491,337
3041+
3042+T300
3043+
3044+Hampton
3045+
3046+38,070
3047+
3048+T301
3049+
3050+Hartford
3051+
3052+13,908,437
3053+
3054+T302
3055+
3056+Hartland
3057+
3058+27,964
3059+
3060+T303
3061+
3062+Harwinton
3063+
3064+113,987
3065+
3066+T304
3067+
3068+Hebron
3069+
3070+208,666
3071+
3072+T305
3073+
3074+Kent
3075+
3076+26,808
3077+
3078+T306
3079+
3080+Killingly
3081+
3082+351,213
3083+
3084+T307
3085+
3086+Killingworth
3087+
3088+85,270
3089+
3090+T308
3091+
3092+Lebanon
3093+
3094+149,163
3095+
3096+T309
3097+
3098+Ledyard
3099+
3100+307,619
3101+
3102+T310
3103+
3104+Lisbon
3105+
3106+45,413
3107+
3108+T311
3109+
3110+Litchfield
3111+
3112+169,828
3113+
3114+T312
3115+
3116+Lyme
3117+
3118+21,862
3119+
3120+T313
3121+
3122+Madison
3123+
3124+372,897
3125+
3126+T314
3127+
3128+Manchester
3129+
3130+1,972,491
3131+
3132+T315
3133+
3134+Mansfield
3135+
3136+525,280
3137+
3138+T316
3139+
3140+Marlborough
3141+
3142+131,065
3143+
3144+T317
3145+
3146+Meriden
3147+
3148+1,315,347
3149+
3150+T318
3151+
3152+Middlebury
3153+
3154+154,299
3155+
3156+T319
3157+
3158+Middlefield
3159+
3160+91,372
3161+
3162+T320
3163+
3164+Middletown
3165+
3166+964,657
3167+
3168+T321
3169+
3170+Milford
3171+
3172+1,880,830
3173+
3174+T322
3175+
3176+Monroe
3177+
3178+404,221
3179+
3180+T323
3181+
3182+Montville
3183+
3184+401,756
3185+
3186+T324
3187+
3188+Morris
3189+
3190+28,110
3191+
3192+T325
3193+
3194+Naugatuck
3195+
3196+2,405,660
3197+
3198+T326
3199+
3200+New Britain
3201+
3202+5,781,991
3203+
3204+T327
3205+
3206+New Canaan
3207+
3208+168,106
3209+
3210+T328
3211+
3212+New Fairfield
3213+
3214+288,278
3215+
3216+T329
3217+
3218+New Hartford
3219+
3220+140,338
3221+
3222+T330
3223+
3224+New Haven
3225+
3226+2,118,290
3227+
3228+T331
3229+
3230+New London
3231+
3232+750,249
3233+
3234+T332
3235+
3236+New Milford
3237+
3238+565,898
3239+
3240+T333
3241+
3242+Newington
3243+
3244+651,000
3245+
3246+T334
3247+
3248+Newtown
3249+
3250+572,949
3251+
3252+T335
3253+
3254+Norfolk
3255+
3256+20,141
3257+
3258+T336
3259+
3260+North Branford
3261+
3262+292,517
3263+
3264+T337
3265+
3266+North Canaan
3267+
3268+66,052
3269+
3270+T338
3271+
3272+North Haven
3273+
3274+487,882
3275+
3276+T339
3277+
3278+North Stonington
3279+
3280+107,832
3281+
3282+T340
3283+
3284+Norwalk
3285+
3286+3,401,590
3287+
3288+T341
3289+
3290+Norwich
3291+
3292+1,309,943
3293+
3294+T342
3295+
3296+Old Lyme
3297+
3298+79,946
3299+
3300+T343
3301+
3302+Old Saybrook
3303+
3304+101,527
3305+
3306+T344
3307+
3308+Orange
3309+
3310+284,365
3311+
3312+T345
3313+
3314+Oxford
3315+
3316+171,492
3317+
3318+T346
3319+
3320+Plainfield
3321+
3322+310,350
3323+
3324+T347
3325+
3326+Plainville
3327+
3328+363,176
3329+
3330+T348
3331+
3332+Plymouth
3333+
3334+255,581
3335+
3336+T349
3337+
3338+Pomfret
3339+
3340+54,257
3341+
3342+T350
3343+
3344+Portland
3345+
3346+192,715
3347+
3348+T351
3349+
3350+Preston
3351+
3352+58,934
3353+
3354+T352
3355+
3356+Prospect
3357+
3358+197,097
3359+
3360+T353
3361+
3362+Putnam
3363+
3364+76,399
3365+
3366+T354
3367+
3368+Redding
3369+
3370+189,781
3371+
3372+T355
3373+
3374+Ridgefield
3375+
3376+512,848
3377+
3378+T356
3379+
3380+Rocky Hill
3381+
3382+405,872
3383+
3384+T357
3385+
3386+Roxbury
3387+
3388+15,998
3389+
3390+T358
3391+
3392+Salem
3393+
3394+85,617
3395+
3396+T359
3397+
3398+Salisbury
3399+
3400+20,769
3401+
3402+T360
3403+
3404+Scotland
3405+
3406+36,200
3407+
3408+T361
3409+
3410+Seymour
3411+
3412+343,388
3413+
3414+T362
3415+
3416+Sharon
3417+
3418+19,467
3419+
3420+T363
3421+
3422+Shelton
3423+
3424+706,038
3425+
3426+T364
3427+
3428+Sherman
3429+
3430+39,000
3431+
3432+T365
3433+
3434+Simsbury
3435+
3436+567,460
3437+
3438+T366
3439+
3440+Somers
3441+
3442+141,697
3443+
3444+T367
3445+
3446+South Windsor
3447+
3448+558,715
3449+
3450+T368
3451+
3452+Southbury
3453+
3454+404,731
3455+
3456+T369
3457+
3458+Southington
3459+
3460+889,821
3461+
3462+T370
3463+
3464+Sprague
3465+
3466+89,456
3467+
3468+T371
3469+
3470+Stafford
3471+
3472+243,095
3473+
3474+T372
3475+
3476+Stamford
3477+
3478+2,372,358
3479+
3480+T373
3481+
3482+Sterling
3483+
3484+77,037
3485+
3486+T374
3487+
3488+Stonington
3489+
3490+202,888
3491+
3492+T375
3493+
3494+Stratford
3495+
3496+1,130,316
3497+
3498+T376
3499+
3500+Suffield
3501+
3502+321,763
3503+
3504+T377
3505+
3506+Thomaston
3507+
3508+158,888
3509+
3510+T378
3511+
3512+Thompson
3513+
3514+114,582
3515+
3516+T379
3517+
3518+Tolland
3519+
3520+303,971
3521+
3522+T380
3523+
3524+Torrington
3525+
3526+2,435,109
3527+
3528+T381
3529+
3530+Trumbull
3531+
3532+745,325
3533+
3534+T382
3535+
3536+Union
3537+
3538+17,283
3539+
3540+T383
3541+
3542+Vernon
3543+
3544+641,027
3545+
3546+T384
3547+
3548+Voluntown
3549+
3550+33,914
3551+
3552+T385
3553+
3554+Wallingford
3555+
3556+919,984
3557+
3558+T386
3559+
3560+Warren
3561+
3562+11,006
3563+
3564+T387
3565+
3566+Washington
3567+
3568+25,496
3569+
3570+T388
3571+
3572+Waterbury
3573+
3574+13,438,542
3575+
3576+T389
3577+
3578+Waterford
3579+
3580+259,091
3581+
3582+T390
3583+
3584+Watertown
3585+
3586+453,012
3587+
3588+T391
3589+
3590+West Hartford
3591+
3592+1,614,320
3593+
3594+T392
3595+
3596+West Haven
3597+
3598+1,121,850
3599+
3600+T393
3601+
3602+Westbrook
3603+
3604+80,601
3605+
3606+T394
3607+
3608+Weston
3609+
3610+211,384
3611+
3612+T395
3613+
3614+Westport
3615+
3616+262,402
3617+
3618+T396
3619+
3620+Wethersfield
3621+
3622+940,267
3623+
3624+T397
3625+
3626+Willington
3627+
3628+121,568
3629+
3630+T398
3631+
3632+Wilton
3633+
3634+380,234
3635+
3636+T399
3637+
3638+Winchester
3639+
3640+224,447
3641+
3642+T400
3643+
3644+Windham
3645+
3646+513,847
3647+
3648+T401
3649+
3650+Windsor
3651+
3652+593,921
3653+
3654+T402
3655+
3656+Windsor Locks
3657+
3658+256,241
3659+
3660+T403
3661+
3662+Wolcott
3663+
3664+340,859
3665+
3666+T404
3667+
3668+Woodbridge
3669+
3670+247,758
3671+
3672+T405
3673+
3674+Woodbury
3675+
3676+200,175
3677+
3678+T406
3679+
3680+Woodstock
3681+
3682+97,708
3683+
3684+T407
3685+
3686+Borough of Danielson
3687+
3688+-
3689+
3690+T408
3691+
3692+Borough of Litchfield
3693+
3694+-
3695+
3696+T409
3697+
3698+Bloomfield, Blue Hills FD
3699+
3700+92,961
3701+
3702+T410
3703+
3704+Enfield Thompsonville FD #2
3705+
3706+354,311
3707+
3708+T411
3709+
3710+Manchester - Eighth Utility District
3711+
3712+436,718
3713+
3714+T412
3715+
3716+Middletown - City Fire
3717+
3718+910,442
3719+
3720+T413
3721+
3722+Middletown So Fire
3723+
3724+413,961
3725+
3726+T414
3727+
3728+Norwich CCD
3729+
3730+552,565
3731+
3732+T415
3733+
3734+Norwich TCD
3735+
3736+62,849
3737+
3738+T416
3739+
3740+Simsbury FD
3741+
3742+221,536
3743+
3744+T417
3745+
3746+Plainfield Fire District
3747+
3748+-
3749+
3750+T418
3751+
3752+Windham, Special Service District #2
3753+
3754+640,000
3755+
3756+T419
3757+
3758+Windham 1st Taxing District
3759+
3760+-
3761+
3762+T420
3763+
3764+Windham First
3765+
3766+T421
3767+
3768+West Haven First Center (D1)
3769+
3770+1,039,843
3771+
3772+T422
3773+
3774+West Haven: Allingtown FD (D3)
3775+
3776+483,505
3777+
3778+T423
3779+
3780+West Haven: West Shore FD (D2)
3781+
3782+654,640
3783+
3784+(2) For the fiscal years ending June 30, 2018, and June 30, 2019, each municipality shall receive a municipal sharing grant payable not later than October thirty-first of each year. The total amount of the grant payable is as follows:
3785+
3786+
3787+
3788+T424 Municipality Grant Amount
3789+T425 Andover 96,020
3790+T426 Ansonia 643,519
3791+T427 Ashford 125,591
3792+T428 Avon 539,387
3793+T429 Barkhamsted 109,867
3794+T430 Beacon Falls 177,547
3795+T431 Berlin 1,213,548
3796+T432 Bethany 164,574
3797+T433 Bethel 565,146
3798+T434 Bethlehem 61,554
3799+T435 Bloomfield 631,150
3800+T436 Bolton 153,231
3801+T437 Bozrah 77,420
3802+T438 Branford 821,080
3803+T439 Bridgeport 9,758,441
3804+T440 Bridgewater 22,557
3805+T441 Bristol 1,836,944
3806+T442 Brookfield 494,620
3807+T443 Brooklyn 149,576
3808+T444 Burlington 278,524
3809+T445 Canaan 21,294
3810+T446 Canterbury 84,475
3811+T447 Canton 303,842
3812+T448 Chaplin 69,906
3813+T449 Cheshire 855,170
3814+T450 Chester 83,109
3815+T451 Clinton 386,660
3816+T452 Colchester 475,551
3817+T453 Colebrook 42,744
3818+T454 Columbia 160,179
3819+T455 Cornwall 16,221
3820+T456 Coventry 364,100
3821+T457 Cromwell 415,938
3822+T458 Danbury 2,993,644
3823+T459 Darien 246,849
3824+T460 Deep River 134,627
3825+T461 Derby 400,912
3826+T462 Durham 215,949
3827+T463 East Granby 152,904
3828+T464 East Haddam 268,344
3829+T465 East Hampton 378,798
3830+T466 East Hartford 2,036,894
3831+T467 East Haven 854,319
3832+T468 East Lyme 350,852
3833+T469 East Windsor 334,616
3834+T470 Eastford 33,194
3835+T471 Easton 223,430
3836+T472 Ellington 463,112
3837+T473 Enfield 1,312,766
3838+T474 Essex 107,345
3839+T475 Fairfield 1,144,842
3840+T476 Farmington 482,637
3841+T477 Franklin 37,871
3842+T478 Glastonbury 1,086,151
3843+T479 Goshen 43,596
3844+T480 Granby 352,440
3845+T481 Greenwich 527,695
3846+T482 Griswold 350,840
3847+T483 Groton 623,548
3848+T484 Guilford 657,644
3849+T485 Haddam 245,344
3850+T486 Hamden 2,155,661
3851+T487 Hampton 54,801
3852+T488 Hartford 1,498,643
3853+T489 Hartland 40,254
3854+T490 Harwinton 164,081
3855+T491 Hebron 300,369
3856+T492 Kent 38,590
3857+T493 Killingly 505,562
3858+T494 Killingworth 122,744
3859+T495 Lebanon 214,717
3860+T496 Ledyard 442,811
3861+T497 Lisbon 65,371
3862+T498 Litchfield 244,464
3863+T499 Lyme 31,470
3864+T500 Madison 536,777
3865+T501 Manchester 1,971,540
3866+T502 Mansfield 756,128
3867+T503 Marlborough 188,665
3868+T504 Meriden 1,893,412
3869+T505 Middlebury 222,109
3870+T506 Middlefield 131,529
3871+T507 Middletown 1,388,602
3872+T508 Milford 2,707,412
3873+T509 Monroe 581,867
3874+T510 Montville 578,318
3875+T511 Morris 40,463
3876+T512 Naugatuck 1,251,980
3877+T513 New Britain 3,131,893
3878+T514 New Canaan 241,985
3879+T515 New Fairfield 414,970
3880+T516 New Hartford 202,014
3881+T517 New Haven 114,863
3882+T518 New London 917,228
3883+T519 New Milford 814,597
3884+T520 Newington 937,100
3885+T521 Newtown 824,747
3886+T522 Norfolk 28,993
3887+T523 North Branford 421,072
3888+T524 North Canaan 95,081
3889+T525 North Haven 702,295
3890+T526 North Stonington 155,222
3891+T527 Norwalk 4,896,511
3892+T528 Norwich 1,362,971
3893+T529 Old Lyme 115,080
3894+T530 Old Saybrook 146,146
3895+T531 Orange 409,337
3896+T532 Oxford 246,859
3897+T533 Plainfield 446,742
3898+T534 Plainville 522,783
3899+T535 Plymouth 367,902
3900+T536 Pomfret 78,101
3901+T537 Portland 277,409
3902+T538 Preston 84,835
3903+T539 Prospect 283,717
3904+T540 Putnam 109,975
3905+T541 Redding 273,185
3906+T542 Ridgefield 738,233
3907+T543 Rocky Hill 584,244
3908+T544 Roxbury 23,029
3909+T545 Salem 123,244
3910+T546 Salisbury 29,897
3911+T547 Scotland 52,109
3912+T548 Seymour 494,298
3913+T549 Sharon 28,022
3914+T550 Shelton 1,016,326
3915+T551 Sherman 56,139
3916+T552 Simsbury 775,368
3917+T553 Somers 203,969
3918+T554 South Windsor 804,258
3919+T555 Southbury 582,601
3920+T556 Southington 1,280,877
3921+T557 Sprague 128,769
3922+T558 Stafford 349,930
3923+T559 Stamford 3,414,955
3924+T560 Sterling 110,893
3925+T561 Stonington 292,053
3926+T562 Stratford 1,627,064
3927+T563 Suffield 463,170
3928+T564 Thomaston 228,716
3929+T565 Thompson 164,939
3930+T566 Tolland 437,559
3931+T567 Torrington 1,133,394
3932+T568 Trumbull 1,072,878
3933+T569 Union 24,878
3934+T570 Vernon 922,743
3935+T571 Voluntown 48,818
3936+T572 Wallingford 1,324,296
3937+T573 Warren 15,842
3938+T574 Washington 36,701
3939+T575 Waterbury 5,595,448
3940+T576 Waterford 372,956
3941+T577 Watertown 652,100
3942+T578 West Hartford 2,075,223
3943+T579 West Haven 1,614,877
3944+T580 Westbrook 116,023
3945+T581 Weston 304,282
3946+T582 Westport 377,722
3947+T583 Wethersfield 1,353,493
3948+T584 Willington 174,995
3949+T585 Wilton 547,338
3950+T586 Winchester 323,087
3951+T587 Windham 739,671
3952+T588 Windsor 854,935
3953+T589 Windsor Locks 368,853
3954+T590 Wolcott 490,659
3955+T591 Woodbridge 274,418
3956+T592 Woodbury 288,147
3957+T593 Woodstock 140,648
3958+
3959+T424
3960+
3961+Municipality
3962+
3963+Grant Amount
3964+
3965+T425
3966+
3967+Andover
3968+
3969+96,020
3970+
3971+T426
3972+
3973+Ansonia
3974+
3975+643,519
3976+
3977+T427
3978+
3979+Ashford
3980+
3981+125,591
3982+
3983+T428
3984+
3985+Avon
3986+
3987+539,387
3988+
3989+T429
3990+
3991+Barkhamsted
3992+
3993+109,867
3994+
3995+T430
3996+
3997+Beacon Falls
3998+
3999+177,547
4000+
4001+T431
4002+
4003+Berlin
4004+
4005+1,213,548
4006+
4007+T432
4008+
4009+Bethany
4010+
4011+164,574
4012+
4013+T433
4014+
4015+Bethel
4016+
4017+565,146
4018+
4019+T434
4020+
4021+Bethlehem
4022+
4023+61,554
4024+
4025+T435
4026+
4027+Bloomfield
4028+
4029+631,150
4030+
4031+T436
4032+
4033+Bolton
4034+
4035+153,231
4036+
4037+T437
4038+
4039+Bozrah
4040+
4041+77,420
4042+
4043+T438
4044+
4045+Branford
4046+
4047+821,080
4048+
4049+T439
4050+
4051+Bridgeport
4052+
4053+9,758,441
4054+
4055+T440
4056+
4057+Bridgewater
4058+
4059+22,557
4060+
4061+T441
4062+
4063+Bristol
4064+
4065+1,836,944
4066+
4067+T442
4068+
4069+Brookfield
4070+
4071+494,620
4072+
4073+T443
4074+
4075+Brooklyn
4076+
4077+149,576
4078+
4079+T444
4080+
4081+Burlington
4082+
4083+278,524
4084+
4085+T445
4086+
4087+Canaan
4088+
4089+21,294
4090+
4091+T446
4092+
4093+Canterbury
4094+
4095+84,475
4096+
4097+T447
4098+
4099+Canton
4100+
4101+303,842
4102+
4103+T448
4104+
4105+Chaplin
4106+
4107+69,906
4108+
4109+T449
4110+
4111+Cheshire
4112+
4113+855,170
4114+
4115+T450
4116+
4117+Chester
4118+
4119+83,109
4120+
4121+T451
4122+
4123+Clinton
4124+
4125+386,660
4126+
4127+T452
4128+
4129+Colchester
4130+
4131+475,551
4132+
4133+T453
4134+
4135+Colebrook
4136+
4137+42,744
4138+
4139+T454
4140+
4141+Columbia
4142+
4143+160,179
4144+
4145+T455
4146+
4147+Cornwall
4148+
4149+16,221
4150+
4151+T456
4152+
4153+Coventry
4154+
4155+364,100
4156+
4157+T457
4158+
4159+Cromwell
4160+
4161+415,938
4162+
4163+T458
4164+
4165+Danbury
4166+
4167+2,993,644
4168+
4169+T459
4170+
4171+Darien
4172+
4173+246,849
4174+
4175+T460
4176+
4177+Deep River
4178+
4179+134,627
4180+
4181+T461
4182+
4183+Derby
4184+
4185+400,912
4186+
4187+T462
4188+
4189+Durham
4190+
4191+215,949
4192+
4193+T463
4194+
4195+East Granby
4196+
4197+152,904
4198+
4199+T464
4200+
4201+East Haddam
4202+
4203+268,344
4204+
4205+T465
4206+
4207+East Hampton
4208+
4209+378,798
4210+
4211+T466
4212+
4213+East Hartford
4214+
4215+2,036,894
4216+
4217+T467
4218+
4219+East Haven
4220+
4221+854,319
4222+
4223+T468
4224+
4225+East Lyme
4226+
4227+350,852
4228+
4229+T469
4230+
4231+East Windsor
4232+
4233+334,616
4234+
4235+T470
4236+
4237+Eastford
4238+
4239+33,194
4240+
4241+T471
4242+
4243+Easton
4244+
4245+223,430
4246+
4247+T472
4248+
4249+Ellington
4250+
4251+463,112
4252+
4253+T473
4254+
4255+Enfield
4256+
4257+1,312,766
4258+
4259+T474
4260+
4261+Essex
4262+
4263+107,345
4264+
4265+T475
4266+
4267+Fairfield
4268+
4269+1,144,842
4270+
4271+T476
4272+
4273+Farmington
4274+
4275+482,637
4276+
4277+T477
4278+
4279+Franklin
4280+
4281+37,871
4282+
4283+T478
4284+
4285+Glastonbury
4286+
4287+1,086,151
4288+
4289+T479
4290+
4291+Goshen
4292+
4293+43,596
4294+
4295+T480
4296+
4297+Granby
4298+
4299+352,440
4300+
4301+T481
4302+
4303+Greenwich
4304+
4305+527,695
4306+
4307+T482
4308+
4309+Griswold
4310+
4311+350,840
4312+
4313+T483
4314+
4315+Groton
4316+
4317+623,548
4318+
4319+T484
4320+
4321+Guilford
4322+
4323+657,644
4324+
4325+T485
4326+
4327+Haddam
4328+
4329+245,344
4330+
4331+T486
4332+
4333+Hamden
4334+
4335+2,155,661
4336+
4337+T487
4338+
4339+Hampton
4340+
4341+54,801
4342+
4343+T488
4344+
4345+Hartford
4346+
4347+1,498,643
4348+
4349+T489
4350+
4351+Hartland
4352+
4353+40,254
4354+
4355+T490
4356+
4357+Harwinton
4358+
4359+164,081
4360+
4361+T491
4362+
4363+Hebron
4364+
4365+300,369
4366+
4367+T492
4368+
4369+Kent
4370+
4371+38,590
4372+
4373+T493
4374+
4375+Killingly
4376+
4377+505,562
4378+
4379+T494
4380+
4381+Killingworth
4382+
4383+122,744
4384+
4385+T495
4386+
4387+Lebanon
4388+
4389+214,717
4390+
4391+T496
4392+
4393+Ledyard
4394+
4395+442,811
4396+
4397+T497
4398+
4399+Lisbon
4400+
4401+65,371
4402+
4403+T498
4404+
4405+Litchfield
4406+
4407+244,464
4408+
4409+T499
4410+
4411+Lyme
4412+
4413+31,470
4414+
4415+T500
4416+
4417+Madison
4418+
4419+536,777
4420+
4421+T501
4422+
4423+Manchester
4424+
4425+1,971,540
4426+
4427+T502
4428+
4429+Mansfield
4430+
4431+756,128
4432+
4433+T503
4434+
4435+Marlborough
4436+
4437+188,665
4438+
4439+T504
4440+
4441+Meriden
4442+
4443+1,893,412
4444+
4445+T505
4446+
4447+Middlebury
4448+
4449+222,109
4450+
4451+T506
4452+
4453+Middlefield
4454+
4455+131,529
4456+
4457+T507
4458+
4459+Middletown
4460+
4461+1,388,602
4462+
4463+T508
4464+
4465+Milford
4466+
4467+2,707,412
4468+
4469+T509
4470+
4471+Monroe
4472+
4473+581,867
4474+
4475+T510
4476+
4477+Montville
4478+
4479+578,318
4480+
4481+T511
4482+
4483+Morris
4484+
4485+40,463
4486+
4487+T512
4488+
4489+Naugatuck
4490+
4491+1,251,980
4492+
4493+T513
4494+
4495+New Britain
4496+
4497+3,131,893
4498+
4499+T514
4500+
4501+New Canaan
4502+
4503+241,985
4504+
4505+T515
4506+
4507+New Fairfield
4508+
4509+414,970
4510+
4511+T516
4512+
4513+New Hartford
4514+
4515+202,014
4516+
4517+T517
4518+
4519+New Haven
4520+
4521+114,863
4522+
4523+T518
4524+
4525+New London
4526+
4527+917,228
4528+
4529+T519
4530+
4531+New Milford
4532+
4533+814,597
4534+
4535+T520
4536+
4537+Newington
4538+
4539+937,100
4540+
4541+T521
4542+
4543+Newtown
4544+
4545+824,747
4546+
4547+T522
4548+
4549+Norfolk
4550+
4551+28,993
4552+
4553+T523
4554+
4555+North Branford
4556+
4557+421,072
4558+
4559+T524
4560+
4561+North Canaan
4562+
4563+95,081
4564+
4565+T525
4566+
4567+North Haven
4568+
4569+702,295
4570+
4571+T526
4572+
4573+North Stonington
4574+
4575+155,222
4576+
4577+T527
4578+
4579+Norwalk
4580+
4581+4,896,511
4582+
4583+T528
4584+
4585+Norwich
4586+
4587+1,362,971
4588+
4589+T529
4590+
4591+Old Lyme
4592+
4593+115,080
4594+
4595+T530
4596+
4597+Old Saybrook
4598+
4599+146,146
4600+
4601+T531
4602+
4603+Orange
4604+
4605+409,337
4606+
4607+T532
4608+
4609+Oxford
4610+
4611+246,859
4612+
4613+T533
4614+
4615+Plainfield
4616+
4617+446,742
4618+
4619+T534
4620+
4621+Plainville
4622+
4623+522,783
4624+
4625+T535
4626+
4627+Plymouth
4628+
4629+367,902
4630+
4631+T536
4632+
4633+Pomfret
4634+
4635+78,101
4636+
4637+T537
4638+
4639+Portland
4640+
4641+277,409
4642+
4643+T538
4644+
4645+Preston
4646+
4647+84,835
4648+
4649+T539
4650+
4651+Prospect
4652+
4653+283,717
4654+
4655+T540
4656+
4657+Putnam
4658+
4659+109,975
4660+
4661+T541
4662+
4663+Redding
4664+
4665+273,185
4666+
4667+T542
4668+
4669+Ridgefield
4670+
4671+738,233
4672+
4673+T543
4674+
4675+Rocky Hill
4676+
4677+584,244
4678+
4679+T544
4680+
4681+Roxbury
4682+
4683+23,029
4684+
4685+T545
4686+
4687+Salem
4688+
4689+123,244
4690+
4691+T546
4692+
4693+Salisbury
4694+
4695+29,897
4696+
4697+T547
4698+
4699+Scotland
4700+
4701+52,109
4702+
4703+T548
4704+
4705+Seymour
4706+
4707+494,298
4708+
4709+T549
4710+
4711+Sharon
4712+
4713+28,022
4714+
4715+T550
4716+
4717+Shelton
4718+
4719+1,016,326
4720+
4721+T551
4722+
4723+Sherman
4724+
4725+56,139
4726+
4727+T552
4728+
4729+Simsbury
4730+
4731+775,368
4732+
4733+T553
4734+
4735+Somers
4736+
4737+203,969
4738+
4739+T554
4740+
4741+South Windsor
4742+
4743+804,258
4744+
4745+T555
4746+
4747+Southbury
4748+
4749+582,601
4750+
4751+T556
4752+
4753+Southington
4754+
4755+1,280,877
4756+
4757+T557
4758+
4759+Sprague
4760+
4761+128,769
4762+
4763+T558
4764+
4765+Stafford
4766+
4767+349,930
4768+
4769+T559
4770+
4771+Stamford
4772+
4773+3,414,955
4774+
4775+T560
4776+
4777+Sterling
4778+
4779+110,893
4780+
4781+T561
4782+
4783+Stonington
4784+
4785+292,053
4786+
4787+T562
4788+
4789+Stratford
4790+
4791+1,627,064
4792+
4793+T563
4794+
4795+Suffield
4796+
4797+463,170
4798+
4799+T564
4800+
4801+Thomaston
4802+
4803+228,716
4804+
4805+T565
4806+
4807+Thompson
4808+
4809+164,939
4810+
4811+T566
4812+
4813+Tolland
4814+
4815+437,559
4816+
4817+T567
4818+
4819+Torrington
4820+
4821+1,133,394
4822+
4823+T568
4824+
4825+Trumbull
4826+
4827+1,072,878
4828+
4829+T569
4830+
4831+Union
4832+
4833+24,878
4834+
4835+T570
4836+
4837+Vernon
4838+
4839+922,743
4840+
4841+T571
4842+
4843+Voluntown
4844+
4845+48,818
4846+
4847+T572
4848+
4849+Wallingford
4850+
4851+1,324,296
4852+
4853+T573
4854+
4855+Warren
4856+
4857+15,842
4858+
4859+T574
4860+
4861+Washington
4862+
4863+36,701
4864+
4865+T575
4866+
4867+Waterbury
4868+
4869+5,595,448
4870+
4871+T576
4872+
4873+Waterford
4874+
4875+372,956
4876+
4877+T577
4878+
4879+Watertown
4880+
4881+652,100
4882+
4883+T578
4884+
4885+West Hartford
4886+
4887+2,075,223
4888+
4889+T579
4890+
4891+West Haven
4892+
4893+1,614,877
4894+
4895+T580
4896+
4897+Westbrook
4898+
4899+116,023
4900+
4901+T581
4902+
4903+Weston
4904+
4905+304,282
4906+
4907+T582
4908+
4909+Westport
4910+
4911+377,722
4912+
4913+T583
4914+
4915+Wethersfield
4916+
4917+1,353,493
4918+
4919+T584
4920+
4921+Willington
4922+
4923+174,995
4924+
4925+T585
4926+
4927+Wilton
4928+
4929+547,338
4930+
4931+T586
4932+
4933+Winchester
4934+
4935+323,087
4936+
4937+T587
4938+
4939+Windham
4940+
4941+739,671
4942+
4943+T588
4944+
4945+Windsor
4946+
4947+854,935
4948+
4949+T589
4950+
4951+Windsor Locks
4952+
4953+368,853
4954+
4955+T590
4956+
4957+Wolcott
4958+
4959+490,659
4960+
4961+T591
4962+
4963+Woodbridge
4964+
4965+274,418
4966+
4967+T592
4968+
4969+Woodbury
4970+
4971+288,147
4972+
4973+T593
4974+
4975+Woodstock
4976+
4977+140,648
4978+
4979+(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, except that, for the fiscal year ending June 30, 2018, and each fiscal year thereafter, thirty-five per cent of such grant moneys shall be 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. For the fiscal year ending June 30, 2017, three million dollars shall be expended by the secretary from the Municipal Revenue Sharing Fund established in section 4-66p for the purpose of the regional services grant. 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.
4980+
4981+(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:
4982+
4983+(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.
4984+
4985+(B) Such grants shall be increased by a percentage calculated as follows:
4986+
4987+
4988+
4989+T594 Sum of per capita distribution amount
4990+T595 for all municipalities having a mill rate
4991+T596 below twenty-five – pro rata distribution
4992+T597 amount for all municipalities
4993+T598 having a mill rate below twenty-five
4994+T599 _______________________________________
4995+T600 Sum of all grants to municipalities
4996+T601 calculated pursuant to subparagraph (A)
4997+T602 of subdivision (1) of this subsection.
4998+
4999+T594
5000+
5001+Sum of per capita distribution amount
5002+
5003+T595
5004+
5005+ for all municipalities having a mill rate
5006+
5007+T596
5008+
5009+ below twenty-five – pro rata distribution
5010+
5011+T597
5012+
5013+ amount for all municipalities
5014+
5015+T598
5016+
5017+ having a mill rate below twenty-five
5018+
5019+T599
5020+
5021+_______________________________________
5022+
5023+T600
5024+
5025+Sum of all grants to municipalities
5026+
5027+T601
5028+
5029+ calculated pursuant to subparagraph (A)
5030+
5031+T602
5032+
5033+ of subdivision (1) of this subsection.
5034+
5035+(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
5036+
5037+(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.
5038+
5039+(3) For the purposes of this subsection, "mill rate" means the mill rate for real property and personal property other than motor vehicles.
5040+
5041+(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.
5042+
5043+[(h) (1) Except as provided in subdivision (2) of this subsection, 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 if such municipality increases its adopted budget expenditures for such fiscal year above a cap equal to the amount of 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, 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.
5044+
5045+(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.]
5046+
5047+[(i)] (h) 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.
5048+
5049+Sec. 41. Section 12-130 of the general statutes, as amended by section 209 of public act 15-244, is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):
5050+
5051+(a) When any community, authorized to raise money by taxation, lays a tax, it shall appoint a collector thereof; and the selectmen of towns, and the committees of other communities, except as otherwise specially provided by law, shall make out and sign rate bills containing the proportion which each individual is to pay according to the assessment list; and any judge of the Superior Court or any justice of the peace, on their application or that of their successors in office, shall issue a warrant for the collection of any sums due on such rate bills. Each collector shall mail or hand to each individual from whom taxes are due a bill for the amount of taxes for which such individual is liable. In addition, the collector shall include with such bill, using [one of the following methods] (1) an attachment, (2) an enclosure, or (3) printed matter upon the face of the bill, a statement of [: (A) State] state aid to municipalities [which] that shall be in the following form:
5052+
5053+"The (fiscal year) budget for the (city or town) estimates that .... Dollars will be received from the state of Connecticut for various state financed programs. Without this assistance your (fiscal year) property tax would be (herein insert the amount computed in accordance with subsection (b) of this section) mills.". [; and
5054+
5055+(B) State aid reduction to municipalities that overspend, which shall be in the following form:
5056+
5057+"The state will reduce grants to your town if local spending increases by more than 2.5 per cent from the previous fiscal year."]
5058+
5059+Failure to send out or receive any such bill or statement shall not invalidate the tax. For purposes of this subsection, "mail" includes to send by electronic mail, provided an individual from whom taxes are due consents, in writing, to receive a bill and statement electronically. Prior to sending any such bill or statement by electronic mail, a community shall provide the public with the appropriate electronic mail address of the community on the community's Internet web site and shall establish procedures to ensure that any individual who consents to receive a bill or statement electronically (i) receives such bill or statement, and (ii) is provided the proper return electronic mail address of the community sending the bill or statement.
5060+
5061+(b) The mill rate to be inserted in the statement of state aid to municipalities required by subsection (a) of this section shall be computed on the total estimated revenues required to fund the estimated expenditures of the municipality exclusive of assistance received or anticipated from the state.
5062+
5063+Sec. 42. Subsection (b) of section 12-71 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017):
5064+
5065+(b) Except as otherwise provided by the general statutes, property subject to this section shall be valued at the same percentage of its then actual valuation as the assessors have determined with respect to the listing of real estate for the same year, except that any antique, rare or special interest motor vehicle, as defined in section 14-1, as amended by this act, shall be assessed at a value of not more than [five hundred] one thousand dollars. The owner of such antique, rare or special interest motor vehicle may be required by the assessors to provide reasonable documentation that such motor vehicle is an antique, rare or special interest motor vehicle, provided any motor vehicle for which special number plates have been issued pursuant to section 14-20 shall not be required to provide any such documentation. The provisions of this section shall not include money or property actually invested in merchandise or manufacturing carried on out of this state or machinery or equipment [which] that would be eligible for exemption under subdivision (72) of section 12-81 once installed and [which] that cannot begin or [which] that has not begun manufacturing, processing or fabricating; or [which] that is being used for research and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing or being used for the significant servicing, overhauling or rebuilding of machinery and equipment for industrial use or the significant overhauling or rebuilding of other products on a factory basis or being used for measuring or testing or metal finishing or in the production of motion pictures, video and sound recordings.
5066+
5067+Sec. 43. Subdivision (3) of section 14-1 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):
5068+
5069+(3) "Antique, rare or special interest motor vehicle" means a motor vehicle [twenty] thirty years old or older [which] that is being preserved because of historic interest and [which] is not altered or modified from the original manufacturer's specifications, except that a motor vehicle that was registered as an antique, rare or special interest motor vehicle in accordance with section 14-20 prior to October 1, 2017, shall be permitted to continue to be registered as an antique, rare or special interest motor vehicle;
5070+
5071+Sec. 44. (NEW) (Effective July 1, 2017) (a) The Secretary of the Office of Policy and Management shall establish a program for municipalities to apply for approval of a plan for taxation that establishes differentiated rates of taxation for different classes of property. Different mill rates for taxable real property in each class shall not be applicable to any real property for which a grant is payable under section 12-19a, 12-20a or 12-81b of the general statutes, as amended by this act.
5072+
5073+(b) The secretary shall (1) establish application procedures and criteria for the program and post such procedures and criteria on the Office of Policy and Management's Internet web site, and (2) send a copy of such procedures and criteria to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding.
5074+
5075+(c) Prior to submitting a plan to the secretary, the chief elected official of a municipality shall:
5076+
5077+(1) Appoint a committee consisting of (A) a representative of the legislative body of the municipality, (B) a representative from the business community, (C) the assessor of the municipality, and (D) relevant taxpayers and stakeholders, to prepare a plan for submission to the legislative body of the municipality of the implementation of different rates of taxation among property classes. Such plan shall (i) provide a process for implementation of differentiated tax rates, (ii) designate geographic areas of the municipality where the differentiated rates shall be applied, if applicable, and (iii) identify legal and administrative issues affecting the implementation of the plan. The chief elected official, chief executive officer and tax collector of the municipality shall have an opportunity to review and comment on the plan prior to its submission to the legislative body of the municipality; and
5078+
5079+(2) Submit, after approval of the plan by the legislative body of the municipality, such plan to the secretary before October first for implementation in the following fiscal year.
5080+
5081+(d) The secretary shall not approve a plan unless the chief elected official of the municipality certifies that the plan has been developed and approved pursuant to the requirements under subsection (c) of this section. The secretary shall send a notice of approval or disapproval to the chief executive officer of the municipality and to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding not later than January first next following such submission.
5082+
5083+(e) No municipality shall implement differentiated tax rates in a plan approved by the secretary until the legislative body of the municipality adopts such rates by ordinance or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen.
5084+
5085+Sec. 45. (NEW) (Effective July 1, 2017) The amount of state aid, plus the sum of all property taxes paid to a municipality for real property owned by a hospital, in the fiscal year ending June 30, 2018, that exceeds the amount of actual state aid paid to the municipality in the fiscal year ending June 30, 2017, shall be excluded from municipal revenue that is considered when determining the financial capacity of a municipal employer or local board of education for arbitration awards entered on or after July 1, 2017. For the purposes of this section, "state aid" means the amount of actual state aid, if known, or the estimated amount of funds the municipality can expect to receive as calculated by the Secretary of Policy and Management pursuant to 4-71b of the general statutes. "State aid" does not include the amount of any capital expenditures of the state made on behalf of the municipality.
2595086
2605087
2615088
2625089
2635090 This act shall take effect as follows and shall amend the following sections:
2645091 Section 1 July 1, 2017 7-560
2655092 Sec. 2 July 1, 2017 7-561
2665093 Sec. 3 July 1, 2017 7-562
2675094 Sec. 4 July 1, 2017 7-563
2685095 Sec. 5 July 1, 2017 7-564
2695096 Sec. 6 July 1, 2017 7-565
2705097 Sec. 7 July 1, 2017 7-568
2715098 Sec. 8 July 1, 2017 7-569
2725099 Sec. 9 July 1, 2017 7-570
2735100 Sec. 10 July 1, 2017 7-571
2745101 Sec. 11 July 1, 2017 7-572
2755102 Sec. 12 July 1, 2017 New section
2765103 Sec. 13 July 1, 2017 7-573
2775104 Sec. 14 July 1, 2017 7-574
2785105 Sec. 15 July 1, 2017 New section
2795106 Sec. 16 July 1, 2017 7-575
2805107 Sec. 17 July 1, 2017 7-576
2815108 Sec. 18 July 1, 2017 New section
2825109 Sec. 19 July 1, 2017 New section
2835110 Sec. 20 July 1, 2017 New section
2845111 Sec. 21 July 1, 2017 New section
2855112 Sec. 22 July 1, 2017 New section
2865113 Sec. 23 July 1, 2017 New section
2875114 Sec. 24 July 1, 2017 7-577
2885115 Sec. 25 July 1, 2017 7-578
2895116 Sec. 26 July 1, 2017 7-579
5117+Sec. 27 July 1, 2017 New section
5118+Sec. 28 from passage and applicable to assessment years commencing on or after October 1, 2016 New section
5119+Sec. 29 July 1, 2017 12-18b(a) and (b)
5120+Sec. 30 July 1, 2017 12-18b(e)(1)
5121+Sec. 31 from passage and applicable to assessment years commencing on or after October 1, 2016 12-81(7)
5122+Sec. 32 from passage and applicable to assessment years commencing on or after October 1, 2016 12-81(16)
5123+Sec. 33 from passage and applicable to assessment years commencing on or after October 1, 2016 12-81(58)
5124+Sec. 34 from passage 19a-644(e)
5125+Sec. 35 October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017 New section
5126+Sec. 36 October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017 12-42
5127+Sec. 37 October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017 12-81(7)(A)
5128+Sec. 38 October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017 12-81(16)
5129+Sec. 39 October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017 12-81
5130+Sec. 40 July 1, 2017 4-66l
5131+Sec. 41 October 1, 2017 12-130
5132+Sec. 42 October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017 12-71(b)
5133+Sec. 43 October 1, 2017 14-1(3)
5134+Sec. 44 July 1, 2017 New section
5135+Sec. 45 July 1, 2017 New section
2905136
2915137 This act shall take effect as follows and shall amend the following sections:
2925138
2935139 Section 1
2945140
2955141 July 1, 2017
2965142
2975143 7-560
2985144
2995145 Sec. 2
3005146
3015147 July 1, 2017
3025148
3035149 7-561
3045150
3055151 Sec. 3
3065152
3075153 July 1, 2017
3085154
3095155 7-562
3105156
3115157 Sec. 4
3125158
3135159 July 1, 2017
3145160
3155161 7-563
3165162
3175163 Sec. 5
3185164
3195165 July 1, 2017
3205166
3215167 7-564
3225168
3235169 Sec. 6
3245170
3255171 July 1, 2017
3265172
3275173 7-565
3285174
3295175 Sec. 7
3305176
3315177 July 1, 2017
3325178
3335179 7-568
3345180
3355181 Sec. 8
3365182
3375183 July 1, 2017
3385184
3395185 7-569
3405186
3415187 Sec. 9
3425188
3435189 July 1, 2017
3445190
3455191 7-570
3465192
3475193 Sec. 10
3485194
3495195 July 1, 2017
3505196
3515197 7-571
3525198
3535199 Sec. 11
3545200
3555201 July 1, 2017
3565202
3575203 7-572
3585204
3595205 Sec. 12
3605206
3615207 July 1, 2017
3625208
3635209 New section
3645210
3655211 Sec. 13
3665212
3675213 July 1, 2017
3685214
3695215 7-573
3705216
3715217 Sec. 14
3725218
3735219 July 1, 2017
3745220
3755221 7-574
3765222
3775223 Sec. 15
3785224
3795225 July 1, 2017
3805226
3815227 New section
3825228
3835229 Sec. 16
3845230
3855231 July 1, 2017
3865232
3875233 7-575
3885234
3895235 Sec. 17
3905236
3915237 July 1, 2017
3925238
3935239 7-576
3945240
3955241 Sec. 18
3965242
3975243 July 1, 2017
3985244
3995245 New section
4005246
4015247 Sec. 19
4025248
4035249 July 1, 2017
4045250
4055251 New section
4065252
4075253 Sec. 20
4085254
4095255 July 1, 2017
4105256
4115257 New section
4125258
4135259 Sec. 21
4145260
4155261 July 1, 2017
4165262
4175263 New section
4185264
4195265 Sec. 22
4205266
4215267 July 1, 2017
4225268
4235269 New section
4245270
4255271 Sec. 23
4265272
4275273 July 1, 2017
4285274
4295275 New section
4305276
4315277 Sec. 24
4325278
4335279 July 1, 2017
4345280
4355281 7-577
4365282
4375283 Sec. 25
4385284
4395285 July 1, 2017
4405286
4415287 7-578
4425288
4435289 Sec. 26
4445290
4455291 July 1, 2017
4465292
4475293 7-579
4485294
449-
450-
451-FIN Joint Favorable Subst.
452-
453-FIN
454-
455-Joint Favorable Subst.
5295+Sec. 27
5296+
5297+July 1, 2017
5298+
5299+New section
5300+
5301+Sec. 28
5302+
5303+from passage and applicable to assessment years commencing on or after October 1, 2016
5304+
5305+New section
5306+
5307+Sec. 29
5308+
5309+July 1, 2017
5310+
5311+12-18b(a) and (b)
5312+
5313+Sec. 30
5314+
5315+July 1, 2017
5316+
5317+12-18b(e)(1)
5318+
5319+Sec. 31
5320+
5321+from passage and applicable to assessment years commencing on or after October 1, 2016
5322+
5323+12-81(7)
5324+
5325+Sec. 32
5326+
5327+from passage and applicable to assessment years commencing on or after October 1, 2016
5328+
5329+12-81(16)
5330+
5331+Sec. 33
5332+
5333+from passage and applicable to assessment years commencing on or after October 1, 2016
5334+
5335+12-81(58)
5336+
5337+Sec. 34
5338+
5339+from passage
5340+
5341+19a-644(e)
5342+
5343+Sec. 35
5344+
5345+October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017
5346+
5347+New section
5348+
5349+Sec. 36
5350+
5351+October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017
5352+
5353+12-42
5354+
5355+Sec. 37
5356+
5357+October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017
5358+
5359+12-81(7)(A)
5360+
5361+Sec. 38
5362+
5363+October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017
5364+
5365+12-81(16)
5366+
5367+Sec. 39
5368+
5369+October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017
5370+
5371+12-81
5372+
5373+Sec. 40
5374+
5375+July 1, 2017
5376+
5377+4-66l
5378+
5379+Sec. 41
5380+
5381+October 1, 2017
5382+
5383+12-130
5384+
5385+Sec. 42
5386+
5387+October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017
5388+
5389+12-71(b)
5390+
5391+Sec. 43
5392+
5393+October 1, 2017
5394+
5395+14-1(3)
5396+
5397+Sec. 44
5398+
5399+July 1, 2017
5400+
5401+New section
5402+
5403+Sec. 45
5404+
5405+July 1, 2017
5406+
5407+New section
5408+
5409+Statement of Purpose:
5410+
5411+To implement the Governor's budget recommendations.
5412+
5413+[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.]