Connecticut 2019 Regular Session

Connecticut House Bill HB07244 Compare Versions

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	7	+	General Assembly Substitute Bill No. 7244
	8	+	January Session, 2019
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4		-	Substitute House Bill No. 7244
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6		-	Public Act No. 19-171
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9	14		AN ACT CONCERNING TH E PROPERTY TAX EXEMP TION FOR
10	15		SERVICE MEMBERS AND VETERANS HAVING DISABILITY
11	16		RATINGS.
12	17		Be it enacted by the Senate and House of Representatives in General
13	18		Assembly convened:
14	19
15		-	Section 1. Subdivision (20) of section 12-81 of the general statutes is
16		-	repealed and the following is substituted in lieu thereof (Effective
17		-	October 1, 2019, and applicable to assessment years commencing on or after
18		-	October 1, 2019):
19		-	(20) Subject to the provisions hereinafter stated, property not
20		-	exceeding three thousand five hundred dollars in amount shall be
21		-	exempt from taxation, which property belongs to, or is held in trust
22		-	for, any resident of this state who has served, or is serving, in the
23		-	Army, Navy, Marine Corps, Coast Guard or Air Force of the United
24		-	States and (1) has a disability rating by the United States Department
25		-	of Veterans Affairs amounting to ten per cent or more of total
26		-	disability, provided such exemption shall be [fifteen hundred] two
27		-	thousand dollars in any case in which such rating is between ten per
28		-	cent and twenty-five per cent; two thousand five hundred dollars in
29		-	any case in which such rating is more than twenty-five per cent but not
30		-	more than fifty per cent; [twenty-five hundred] three thousand dollars
31		-	in any case in which such rating is more than fifty per cent but not Substitute House Bill No. 7244
	20	+	Section 1. Subdivision (20) of section 12-81 of the general statutes is 1
	21	+	repealed and the following is substituted in lieu thereof (Effective 2
	22	+	October 1, 2019, and applicable to assessment years commencing on or after 3
	23	+	October 1, 2019): 4
	24	+	(20) Subject to the provisions hereinafter stated, property not 5
	25	+	exceeding three thousand five hundred dollars in amount shall be 6
	26	+	exempt from taxation, which property belongs to, or is held in trust 7
	27	+	for, any resident of this state who has served, or is serving, in the 8
	28	+	Army, Navy, Marine Corps, Coast Guard or Air Force of the United 9
	29	+	States and (1) has a disability rating by the United States Department 10
	30	+	of Veterans Affairs amounting to ten per cent or more of total 11
	31	+	disability, provided such exemption shall be [fifteen hundred] two 12
	32	+	thousand dollars in any case in which such rating is between ten per 13
	33	+	cent and twenty-five per cent; two thousand five hundred dollars in 14
	34	+	any case in which such rating is more than twenty-five per cent but not 15
	35	+	more than fifty per cent; [twenty-five hundred] three thousand dollars 16
	36	+	in any case in which such rating is more than fifty per cent but not 17
	37	+	more than seventy-five per cent; and three thousand five hundred 18 Substitute Bill No. 7244
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33		-	Public Act No. 19-171 2 of 3
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35		-	more than seventy-five per cent; and three thousand five hundred
36		-	dollars in any case in which such person has attained sixty-five years
37		-	of age or such rating is more than seventy-five per cent; or (2) is
38		-	receiving a pension, annuity or compensation from the United States
39		-	because of the loss in service of a leg or arm or that which is
40		-	considered by the rules of the United States Pension Office or the
41		-	Bureau of War Risk Insurance the equivalent of such loss. If such
42		-	veteran lacks such amount of property in his or her name, so much of
43		-	the property belonging to, or held in trust for, his or her spouse, who is
44		-	domiciled with him or her, as is necessary to equal such amount shall
45		-	also be so exempt. When any veteran entitled to an exemption under
46		-	the provisions of this section has died, property belonging to, or held
47		-	in trust for, his or her surviving spouse, while such spouse remains a
48		-	widow or widower, or belonging to or held in trust for his or her
49		-	minor children during their minority, or both, while they are residents
50		-	of this state, shall be exempt in the same aggregate amount as that to
51		-	which the disabled veteran was or would have been entitled at the
52		-	time of his or her death. No individual entitled to exemption under
53		-	this subdivision and under one or more of subdivisions (19), (22), (23),
54		-	(25) and (26) of this section shall receive more than one exemption. No
55		-	individual shall receive any exemption to which he or she is entitled
56		-	under this subdivision until he or she has complied with section 12-95
57		-	and has submitted proof of his or her disability rating, as determined
58		-	by the United States Department of Veterans Affairs, to the assessor of
59		-	the town in which the exemption is sought. If there is no change to an
60		-	individual's disability rating, such proof shall not be required for any
61		-	assessment year following that for which the exemption under this
62		-	subdivision is granted initially. If the United States Department of
63		-	Veterans Affairs modifies a veteran's disability rating, such
64		-	modification shall be deemed a waiver of the right to such exemption
65		-	until proof of disability rating is submitted to the assessor and the right
66		-	to such exemption is established as required initially. Any person who
67		-	has been unable to submit evidence of disability rating in the manner Substitute House Bill No. 7244
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	44	+	dollars in any case in which such person has attained sixty-five years 19
	45	+	of age or such rating is more than seventy-five per cent; or (2) is 20
	46	+	receiving a pension, annuity or compensation from the United States 21
	47	+	because of the loss in service of a leg or arm or that which is 22
	48	+	considered by the rules of the United States Pension Office or the 23
	49	+	Bureau of War Risk Insurance the equivalent of such loss. If such 24
	50	+	veteran lacks such amount of property in his or her name, so much of 25
	51	+	the property belonging to, or held in trust for, his or her spouse, who is 26
	52	+	domiciled with him or her, as is necessary to equal such amount shall 27
	53	+	also be so exempt. When any veteran entitled to an exemption under 28
	54	+	the provisions of this section has died, property belonging to, or held 29
	55	+	in trust for, his or her surviving spouse, while such spouse remains a 30
	56	+	widow or widower, or belonging to or held in trust for his or her 31
	57	+	minor children during their minority, or both, while they are residents 32
	58	+	of this state, shall be exempt in the same aggregate amount as that to 33
	59	+	which the disabled veteran was or would have been entitled at the 34
	60	+	time of his or her death, provided such spouse or a parent or guardian 35
	61	+	of such minor children shall file a copy of the death certificate of the 36
	62	+	disabled veteran with the assessor of the town in which the exemption 37
	63	+	is sought as soon as practicable after the disabled veteran's death. No 38
	64	+	individual entitled to exemption under this subdivision and under one 39
	65	+	or more of subdivisions (19), (22), (23), (25) and (26) of this section shall 40
	66	+	receive more than one exemption. No individual shall receive any 41
	67	+	exemption to which he or she is entitled under this subdivision until 42
	68	+	he or she has complied with section 12-95 and has submitted proof of 43
	69	+	his or her disability rating, as determined by the United States 44
	70	+	Department of Veterans Affairs, to the assessor of the town in which 45
	71	+	the exemption is sought. If there is no change to an individual's 46
	72	+	disability rating, such proof shall not be required for any assessment 47
	73	+	year following that for which the exemption under this subdivision is 48
	74	+	granted initially. If the United States Department of Veterans Affairs 49
	75	+	modifies a veteran's disability rating, such modification shall be 50
	76	+	deemed a waiver of the right to such exemption until proof of 51
	77	+	disability rating is submitted to the assessor and the right to such 52
	78	+	exemption is established as required initially. Any person who has 53 Substitute Bill No. 7244
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71		-	required by this subdivision, or who has failed to submit such
72		-	evidence as provided in section 12-95, may, when he or she obtains
73		-	such evidence, make application to the collector of taxes within one
74		-	year after he or she obtains such proof or within one year after the
75		-	expiration of the time limited in section 12-95, as the case may be, for
76		-	abatement in case the tax has not been paid, or for refund in case the
77		-	whole tax has been paid, of such part or the whole of such tax as
78		-	represents the service exemption. Such abatement or refund may be
79		-	granted retroactively to include the assessment day next succeeding
80		-	the date as of which such person was entitled to such disability rating
81		-	as determined by the United States Department of Veterans Affairs,
82		-	but in no case shall any abatement or refund be made for a period
83		-	greater than three years. The collector shall, after examination of such
84		-	application, refer the same, with his recommendations thereon, to the
85		-	board of selectmen of a town or to the corresponding authority of any
86		-	other municipality, and shall certify to the amount of abatement or
87		-	refund to which the applicant is entitled. Upon receipt of such
88		-	application and certification, the selectmen or other duly constituted
89		-	authority shall, in case the tax has not been paid, issue a certificate of
90		-	abatement or, in case the whole tax has been paid, draw an order upon
91		-	the treasurer in favor of such applicant for the amount without interest
92		-	which represents the service exemption. Any action so taken by such
93		-	selectmen or other authority shall be a matter of record and the tax
94		-	collector shall be notified in writing of such action;
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	85	+	been unable to submit evidence of disability rating in the manner 54
	86	+	required by this subdivision, or who has failed to submit such 55
	87	+	evidence as provided in section 12-95, may, when he or she obtains 56
	88	+	such evidence, make application to the collector of taxes within one 57
	89	+	year after he or she obtains such proof or within one year after the 58
	90	+	expiration of the time limited in section 12-95, as the case may be, for 59
	91	+	abatement in case the tax has not been paid, or for refund in case the 60
	92	+	whole tax has been paid, of such part or the whole of such tax as 61
	93	+	represents the service exemption. Such abatement or refund may be 62
	94	+	granted retroactively to include the assessment day next succeeding 63
	95	+	the date as of which such person was entitled to such disability rating 64
	96	+	as determined by the United States Department of Veterans Affairs, 65
	97	+	but in no case shall any abatement or refund be made for a period 66
	98	+	greater than three years. The collector shall, after examination of such 67
	99	+	application, refer the same, with his recommendations thereon, to the 68
	100	+	board of selectmen of a town or to the corresponding authority of any 69
	101	+	other municipality, and shall certify to the amount of abatement or 70
	102	+	refund to which the applicant is entitled. Upon receipt of such 71
	103	+	application and certification, the selectmen or other duly constituted 72
	104	+	authority shall, in case the tax has not been paid, issue a certificate of 73
	105	+	abatement or, in case the whole tax has been paid, draw an order upon 74
	106	+	the treasurer in favor of such applicant for the amount without interest 75
	107	+	which represents the service exemption. Any action so taken by such 76
	108	+	selectmen or other authority shall be a matter of record and the tax 77
	109	+	collector shall be notified in writing of such action; 78
	110	+	This act shall take effect as follows and shall amend the following
	111	+	sections:
	112	+
	113	+	Section 1 October 1, 2019, and
	114	+	applicable to assessment
	115	+	years commencing on or
	116	+	after October 1, 2019
	117	+	12-81(20)
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	119	+
	120	+	VA Joint Favorable Subst. -LCO Substitute Bill No. 7244
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	127	+	PD Joint Favorable
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