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General Assembly Substitute Bill No. 7413
January Session, 2019
AN ACT CONCERNING TH E FAILURE TO FILE FOR A GRAND LIST
EXEMPTION, PAYMENT O F A GRANT-IN-AID AND THE EXTENSION
FOR FILING A DECLARATION AND AUTHORIZING THE RENEWAL
OF CERTAIN TEMPORARY NOTES.
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
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 Substitute Bill No. 7413
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Sec. 2. (Effective from passage) The Commissioner of Energy and 18
Environmental Protection shall pay from the grants-in-aid authorized 19
in subsection (a) of section 34 of public act 09-2 of the September 20
special session the amount of one hundred seventy-six thousand three 21
hundred thirty-two dollars to the town of Wallingford for the purpose 22
of reimbursing the town for the extension of municipal water services 23
to five homes on South Broad Street. 24
Sec. 3. (Effective from passage) Notwithstanding any special act, 25
municipal charter or ordinance or the renewal period set forth in 26
section 7-378a of the general statutes, the town of Woodbridge is 27
authorized to renew, for a period of not more than fifteen years from 28
the date of the original issue, any temporary notes that were issued by 29
said town to finance the acquisition of Woodbridge Country Club and 30
which were outstanding on January 1, 2019. All other provisions of 31
section 7-378a of the general statutes shall apply to the renewal 32
authorized under this section. 33
Sec. 4. Section 12-42 of the general statutes is repealed and the 34
following is substituted in lieu thereof (Effective July 1, 2019): 35
(a) Any person required by law to file an annual declaration of 36
personal property may request a filing extension with the assessor of 37
the municipality. Such request shall be made on or before the first day 38
of November in writing, including by electronic filing if the 39
municipality is able to and agrees to accept electronic filing under 40
subsection (d) of section 12-41. When the first day of November is a 41
Saturday or Sunday, the declaration or extension request may be filed 42
or postmarked the next business day following. The [assessors] 43
assessor may grant an extension of not more than forty-five days to file 44
the declaration required pursuant to section 12-41 upon determination 45
that there is good cause. 46
(b) If no declaration is filed, the [assessors] assessor shall fill out a 47
declaration including all property [which the assessors have] that the 48
assessor has reason to believe is owned by the person for whom such 49 Substitute Bill No. 7413
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declaration is prepared, liable to taxation, at the percentage of its actual 50
valuation, as determined by the [assessors] assessor in accordance with 51
the provisions of sections 12-63 and 12-71, from the best information 52
[they] the assessor can obtain, and add thereto twenty-five per cent of 53
such assessment. [When the first day of November is a Saturday or 54
Sunday, the declaration may be filed or postmarked on the next 55
business day following.] 56
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2019 New section
Sec. 2 from passage New section
Sec. 3 from passage New section
Sec. 4 July 1, 2019 12-42
FIN Joint Favorable Subst.