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General Assembly Raised Bill No. 7413
January Session, 2019
LCO No. 6983
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING TH E FAILURE TO FILE FOR CERTAIN GRAND
LIST EXEMPTIONS AND THE PAYMENT OF A GRA NT-IN-AID TO THE
TOWN OF WALLINGFORD, AUTHORIZING THE RENE WAL OF
CERTAIN TEMPORARY NO TES BY THE TOWN OF W OODBRIDGE
AND CONCERNING THE E XTENSION FOR FILING A DECLARATION.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective July 1, 2019) 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 pursuant to said 4
subdivision (7) in the city of New London, except that such person 5
failed to file the required statements within the time period prescribed, 6
shall be regarded as having filed such statements in a timely manner if 7
such person files such statements not later than thirty days after the 8
effective date of this section, and pays the late filing fees pursuant to 9
section 12-87a of the general statutes. Upon confirmation of the receipt 10
of such fees and verification of the exemption eligibility of such 11
property, the assessor shall approve the exemptions for such property. 12
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If taxes, interest or penalties have been paid on the property for which 13
such exemptions are approved, the city of New London shall 14
reimburse such person in an amount equal to the amount by which 15
such taxes, interest and penalties exceed any taxes payable if the 16
statements had been filed in a timely manner. 17
Sec. 2. (Effective July 1, 2019) Notwithstanding the provisions of 18
subdivision (76) of section 12-81 of the general statutes, any person 19
otherwise eligible for a 2017 grand list exemption pursuant to said 20
subdivision (76) in the town of South Windsor, except that such person 21
failed to file the required exemption application within the time period 22
prescribed, shall be regarded as having filed said application in a 23
timely manner if such person files said application not later than thirty 24
days after the effective date of this section, and pays the late filing fee 25
pursuant to section 12-81k of the general statutes. Upon confirmation 26
of the receipt of such fee and verification of the exemption eligibility of 27
the machinery and equipment included in such application, the 28
assessor shall approve the exemption for such property. If taxes have 29
been paid on the property for which such exemption is approved, the 30
town of South Windsor shall reimburse such person in an amount 31
equal to the amount by which such taxes exceed the taxes payable if 32
the application had been filed in a timely manner. 33
Sec. 3. (Effective from passage) The Commissioner of Energy and 34
Environmental Protection shall pay from the grants-in-aid authorized 35
in subsection (a) of section 34 of public act 09-2 of the September 36
special session the amount of one hundred seventy-six thousand three 37
hundred thirty-two dollars to the town of Wallingford for the purpose 38
of reimbursing the town for the extension of municipal water services 39
to five homes on South Broad Street. 40
Sec. 4. (Effective from passage) Notwithstanding any special act, 41
municipal charter or ordinance or the renewal period set forth in 42
section 7-378a of the general statutes, the town of Woodbridge is 43
authorized to renew, for a period of not more than fifteen years from 44
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the date of the original issue, any temporary notes that were issued by 45
said town to finance the acquisition of Woodbridge Country Club and 46
which were outstanding on January 1, 2019. All other provisions of 47
section 7-378a of the general statutes shall apply to the renewal 48
authorized under this section. 49
Sec. 5. Section 12-42 of the general statutes is repealed and the 50
following is substituted in lieu thereof (Effective July 1, 2019): 51
(a) Any person required by law to file an annual declaration of 52
personal property may request a filing extension with the assessor of 53
the municipality. Such request shall be made on or before the first day 54
of November in writing, including by electronic filing if the 55
municipality is able to and agrees to accept electronic filing under 56
subsection (d) of section 12-41. When the first day of November is a 57
Saturday or Sunday, the declaration or extension request may be filed 58
or postmarked on the next business day following. The [assessors] 59
assessor may grant an extension of not more than forty-five days to file 60
the declaration required pursuant to section 12-41 upon determination 61
that there is good cause. 62
(b) If no declaration is filed, the [assessors] assessor shall fill out a 63
declaration including all property [which the assessors have] that the 64
assessor has reason to believe is owned by the person for whom such 65
declaration is prepared, liable to taxation, at the percentage of its actual 66
valuation, as determined by the [assessors] assessor in accordance with 67
the provisions of sections 12-63 and 12-71, from the best information 68
[they] the assessor can obtain, and add thereto twenty-five per cent of 69
such assessment. [When the first day of November is a Saturday or 70
Sunday, the declaration may be filed or postmarked on the next 71
business day following.] 72
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2019 New section
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Sec. 2 July 1, 2019 New section
Sec. 3 from passage New section
Sec. 4 from passage New section
Sec. 5 July 1, 2019 12-42
Statement of Purpose:
To (1) allow certain persons to file for property tax exemptions,
notwithstanding certain statutory deadlines, (2) require the
Commissioner of Energy and Environmental Protection to pay a grant-
in-aid to the town of Wallingford for extension of municipal water
services, (3) authorize the town of Woodbridge to renew certain
temporary notes, notwithstanding the statutory renewal period, and
(4) specify that a personal property declaration filing extension request
be made in writing.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
not underlined.]