Connecticut 2019 Regular Session

Connecticut House Bill HB06292

Introduced
1/25/19  
Refer
1/25/19  
Refer
1/25/19  
Refer
3/27/19  
Refer
3/27/19  
Report Pass
3/29/19  
Report Pass
3/29/19  
Refer
4/11/19  
Refer
4/11/19  
Report Pass
4/17/19  

Caption

An Act Concerning Motor Vehicle Tax Assessments For Certain Owners Of Rental Property.

Impact

If enacted, HB 06292 would directly modify the existing tax laws pertaining to motor vehicles associated with rental properties. It seeks to clarify the responsibilities of rental property owners regarding tax liabilities on vehicles that they do not own. This is expected to reduce instances of incorrect tax assessments against property owners who do not reside where the vehicles are located, thereby potentially decreasing tax disputes in the municipalities.

Summary

House Bill 06292 addresses the issue of motor vehicle tax assessments specifically for owners of rental properties who do not reside at those properties. The bill allows these property owners to present certain documentation as conclusive proof in appeals against assessed taxes for vehicles located at their rental properties, which are not owned or leased by the owners. This includes documents like a driver's license, utility bills, or lease agreements, aiming to provide relief from potentially unjust tax burdens placed on non-resident owners.

Sentiment

The general sentiment surrounding HB 06292 appears to be supportive, particularly among property owners and stakeholders involved in rental real estate. Proponents argue that the bill is a necessary step towards fairness in tax assessments, preventing owners from being taxed for vehicles they do not own or control. There may be some opposition from municipal tax authorities concerned about the implications for local revenue, but detailed records do not indicate significant resistance within legislative discussions.

Contention

While HB 06292 aims to simplify the appeal process for property owners, concerns may arise regarding the need for adequate documentation and its sufficiency to prove non-ownership of the assessed vehicles. Debate could emerge over what constitutes 'relevant information' or the burden of proof placed on property owners. Additionally, the bill's potential impact on municipal revenues might be a point of contention as local governments analyze the financial ramifications of lessened tax collections from improperly assessed vehicles.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT HB05018

An Act Concerning The Property Tax Credit For Motor Vehicles.

CT SB00501

An Act Concerning Motor Vehicle Assessments For Property Taxation, Innovation Banks, The Interest On Certain Tax Underpayments, The Assessment On Insurers, School Building Projects, The South Central Connecticut Regional Water Authority Charter And Certain State Historic Preservation Officer Procedures.

CT HB05393

An Act Concerning Certain Adjustments To Gross Assessments Of Taxable Real Property.

CT SB00225

An Act Concerning Personal Property Tax Exemptions For Motor Vehicles Used Exclusively For Farming.

CT SB00450

An Act Phasing In The Exemption Of Motor Vehicles From Property Tax And Increases In The Uniform Property Assessment Rate.

CT SB00452

An Act Concerning The Property Tax Appeals Process And The Penalty Related To The Submission Of Income And Expenses Information For Rental Properties.

CT SB00335

An Act Concerning Short-term Rental Properties.

CT HB05490

An Act Concerning The Sales And Use Taxes On Ambulance-type Motor Vehicles And Ambulances.

CT SB00143

An Act Concerning Evictions For Cause.

Similar Bills

No similar bills found.