LCO \\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-06120-R02-
HB.docx
1 of 3
General Assembly Substitute Bill No. 6120
January Session, 2019
AN ACT CONCERNING TH E FAILURE TO FILE FOR CERTAIN GRAND
LIST EXEMPTIONS AND THE RENEWAL OF CERTAIN T EMPORARY
NOTES ISSUED BY A MUNICIPALITY.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective from passage) Notwithstanding the provisions of 1
subparagraph (A) of subdivision (7) of section 12-81 of the general 2
statutes and section 12-87a of the general statutes, any person 3
otherwise eligible for a 2017 grand list exemption for all or part of the 4
assessment year pursuant to said subdivision (7) in the city of New 5
Haven, except that such person failed to file the required statement 6
within the time period prescribed, shall be regarded as having filed 7
such statement in a timely manner if such person files such statement 8
not later than thirty days after the effective date of this section and 9
pays the late filing fee pursuant to section 12-87a of the general 10
statutes. Upon confirmation of the receipt of such fee and verification 11
of the exemption eligibility of such property, the assessor shall 12
approve the exemption for such property. If taxes, interest or penalties 13
have been paid on the property for which such exemption is approved, 14
the city of New Haven shall reimburse such person in an amount equal 15
to the amount by which such taxes, interest and penalties exceed any 16
taxes payable if the statement had been filed in a timely manner. 17
Sec. 2. (Effective from passage) Notwithstanding the provisions of 18
subparagraph (A) of subdivision (7) of section 12-81 of the general 19
statutes and section 12-87a of the general statutes, any person 20 Substitute Bill No. 6120
LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-06120-
R02-HB.docx }
2 of 3
otherwise eligible for a 2017 grand list exemption pursuant to said 21
subdivision (7) in the town of Fairfield, except that such person failed 22
to file the required exemption application within the time period 23
prescribed, shall be regarded as having filed said application in a 24
timely manner if such person files said application not later than thirty 25
days after the effective date of this section and pays the late filing fee 26
pursuant to section 12-87a of the general statutes. Upon confirmation 27
of the receipt of such fee and verification of the exemption eligibility of 28
such property, the assessor shall approve the exemption for such 29
property. If taxes, interest or penalties have been paid on the property 30
for which such exemption is approved, the town of Fairfield shall 31
reimburse such person in an amount equal to the amount by which 32
such taxes, interest and penalties exceed any taxes payable if the 33
application had been filed in a timely manner. 34
Sec. 3. (Effective from passage) Notwithstanding the provisions of 35
subdivision (76) of section 12-81 of the general statutes, any person 36
otherwise eligible for a 2018 grand list exemption pursuant to said 37
subdivision (76) in the town of Windsor, except that such person failed 38
to file the required exemption application within the time period 39
prescribed, shall be regarded as having filed said application in a 40
timely manner if such person files said application not later than thirty 41
days after the effective date of this section, and pays the late filing fee 42
pursuant to section 12-81k of the general statutes. Upon confirmation 43
of the receipt of such fee and verification of the exemption eligibility of 44
the machinery and equipment included in such application, the 45
assessor shall approve the exemption for such property. If taxes have 46
been paid on the property for which such exemption is approved, the 47
town of Windsor shall reimburse such person in an amount equal to 48
the amount by which such taxes exceed the taxes payable if the 49
application had been filed in a timely manner. 50
Sec. 4. (Effective from passage) Notwithstanding any special act, 51
municipal charter or ordinance or the renewal period set forth in 52
section 7-378a of the general statutes, the town of Woodbridge is 53 Substitute Bill No. 6120
LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-06120-
R02-HB.docx }
3 of 3
authorized to renew, for a period of not more than fifteen years from 54
the date of the original issue, any temporary notes that were issued by 55
said town to finance the acquisition of Woodbridge Country Club and 56
which were outstanding on January 1, 2019. All other provisions of 57
section 7-378a of the general statutes shall apply to the renewal 58
authorized under this section. 59
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage New section
Sec. 2 from passage New section
Sec. 3 from passage New section
Sec. 4 from passage New section
Statement of Legislative Commissioners:
In Section 4, "July" was changed to "January" for accuracy.
PD Joint Favorable Subst. -LCO