Connecticut 2019 Regular Session

Connecticut House Bill HB05541 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	LCO \\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-05541-R02-
4		-	HB.docx
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7		-	General Assembly Substitute Bill No. 5541
	4	+	LCO No. 3837 1 of 2
	5	+
	6	+	General Assembly Committee Bill No. 5541
8	7		January Session, 2019
	8	+	LCO No. 3837
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	11	+	Referred to Committee on PLANNING AND DEVELOPMENT
	12	+
	13	+
	14	+	Introduced by:
	15	+	(PD)
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14	19		AN ACT AUTHORIZING THE WAIVER OF CERTAIN PE NALTIES
15	20		RELATED TO A GRAND L IST EXEMPTION.
16	21		Be it enacted by the Senate and House of Representatives in General
17	22		Assembly convened:
18	23
19		-	Section 1. (Effective from passage) Notwithstanding the provisions of 1
20		-	sections 12-41, 12-42 and 12-57 of the general statutes or any special 2
21		-	act, municipal charter or ordinance, any person otherwise eligible for a 3
22		-	2017 grand list exemption pursuant to subdivision (76) of section 12-81 4
23		-	of the general statutes, in the town of Bloomfield, except that such 5
24		-	person failed to file the required personal property declaration by the 6
25		-	extended deadline of November 24, 2017, that such person was 7
26		-	granted, may be regarded as having filed said declaration in a timely 8
27		-	manner if such person filed said declaration not later than forty-five 9
28		-	days after said declaration was originally due. Upon verification of the 10
29		-	exemption eligibility of the machinery and equipment included in such 11
30		-	declaration, the assessor may approve the exemption for such 12
31		-	property. If taxes or a penalty, or both, have been paid on the property 13
32		-	for which such exemption is approved, the town of Bloomfield may 14
33		-	reimburse such person in an amount equal to the amount by which 15
34		-	such taxes exceed the taxes payable, or in an amount equal to the full 16
35		-	amount of the penalty assessed and paid, or both, as applicable. If a 17
36		-	penalty was assessed but is unpaid, the town of Bloomfield may cancel 18
37		-	such penalty. 19 Substitute Bill No. 5541
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40		-	LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-05541-
41		-	R02-HB.docx }
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	24	+	Section 1. (Effective July 1, 2019) Notwithstanding the provisions of 1
	25	+	any special act, municipal charter or ordinance or subdivision (76) of 2
	26	+	section 12-81 of the general statutes, the town of Bloomfield may waive 3
	27	+	the disqualification for a tax exemption for any corporation otherwise 4
	28	+	eligible for a 2018 grand list exemption pursuant to said subdivision, 5
	29	+	provided such corporation requested an extension for filing a 6
	30	+	declaration of personal property with the assessor, was granted an 7
	31	+	extended deadline of November 24, 2017, and paid all taxes due by 8
	32	+	such extended deadline. 9
44	33		This act shall take effect as follows and shall amend the following
45	34		sections:
46	35
47		-	Section 1 ~~from passage~~ New section
	36	+	Section 1 July 1, 2019 New section
48	37
49		-	PD Joint Favorable Subst.
	38	+	Committee Bill No. 5541
	39	+
	40	+
	41	+	LCO No. 3837 2 of 2
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	43	+	Statement of Purpose:
	44	+	To permit the town of Bloomfield to waive a late filing penalty and
	45	+	restore a grand list tax exemption for which a corporation is otherwise
	46	+	qualified.
	47	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	48	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	49	+	not underlined.]
	50	+
	51	+	Co-Sponsors: REP. ZAWISTOWSKI, 61st Dist.
	52	+
	53	+	H.B. 5541
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50	55