LCO No. 2774 1 of 1 General Assembly Proposed Bill No. 6525 January Session, 2019 LCO No. 2774 Referred to Committee on PUBLIC HEALTH Introduced by: REP. HORN, 64 th Dist. AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR CERTAIN HEALTH CARE INSTITUTIONS. Be it enacted by the Senate and House of Representatives in General Assembly convened: That section 12-81 of the general statutes be amended to (1) specify 1 that nursing homes described in subsection (o) of section 19a-490 of the 2 general statutes remain eligible for the property exemption set forth in 3 subdivision (75) of section 12-81 of the general statutes, and (2) exempt 4 from the property tax any location of a residential community at which 5 an assisted living service agency, as defined in subsection (l) of section 6 19a-490 of the general statutes, provides service. 7 Statement of Purpose: To specify that nursing homes described in subsection (o) of section 19a-490 of the general statutes remain eligible for the property exemption, and to exempt from the property tax residential community locations at which an assisted living service agency provides services.