Connecticut 2019 Regular Session

Connecticut House Bill HB07413 Compare Versions

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Version 2 (New)

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	7	+	General Assembly Substitute Bill No. 7413
	8	+	January Session, 2019
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4		-	Substitute House Bill No. 7413
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6		-	Public Act No. 19-200
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9		-	AN ACT CONCERNING TH E FAILURE TO FILE FO R CERTAIN
10		-	GRAND LIST EXEMPTION S, PAYMENT OF A GRAN T-IN-AID TO
11		-	THE TOWN OF WALLINGF ORD AND THE EXTENSION FO R FILING
12		-	AN ANNUAL DECLARATIO N OF PERSONAL PROPER TY AND
13		-	VALIDATING A TAX CREDIT CLAIM.
	14	+	AN ACT CONCERNING TH E FAILURE TO FILE FOR A GRAND LIST
	15	+	EXEMPTION, PAYMENT O F A GRANT-IN-AID AND THE EXTENSION
	16	+	FOR FILING A DECLARATION AND AUTHORIZING THE RENEWAL
	17	+	OF CERTAIN TEMPORARY NOTES.
14	18		Be it enacted by the Senate and House of Representatives in General
15	19		Assembly convened:
16	20
17		-	Section 1. (Effective July 1, 2019) Notwithstanding the provisions of
18		-	subparagraph (A) of subdivision (7) of section 12-81 of the general
19		-	statutes and section 12-87a of the general statutes, any person
20		-	otherwise eligible for a 2017 grand list exemption pursuant to said
21		-	subdivision (7) in the city of New London, except that such person
22		-	failed to file the required statements within the time period prescribed,
23		-	shall be regarded as having filed such statements in a timely manner if
24		-	such person files such statements not later than thirty days after the
25		-	effective date of this section, and pays the late filing fees pursuant to
26		-	section 12-87a of the general statutes. Upon confirmation of the receipt
27		-	of such fees and verification of the exemption eligibility of such
28		-	property, the assessor shall approve the exemptions for such property.
29		-	If taxes, interest or penalties have been paid on the property for which
30		-	such exemptions are approved, the city of New London shall
31		-	reimburse such person in an amount equal to the amount by which
32		-	such taxes, interest and penalties exceed any taxes payable if the Substitute House Bill No. 7413
	21	+	Section 1. (Effective July 1, 2019) Notwithstanding the provisions of 1
	22	+	subparagraph (A) of subdivision (7) of section 12-81 of the general 2
	23	+	statutes and section 12-87a of the general statutes, any person 3
	24	+	otherwise eligible for a 2017 grand list exemption pursuant to said 4
	25	+	subdivision (7) in the city of New London, except that such person 5
	26	+	failed to file the required statements within the time period prescribed, 6
	27	+	shall be regarded as having filed such statements in a timely manner if 7
	28	+	such person files such statements not later than thirty days after the 8
	29	+	effective date of this section, and pays the late filing fees pursuant to 9
	30	+	section 12-87a of the general statutes. Upon confirmation of the receipt 10
	31	+	of such fees and verification of the exemption eligibility of such 11
	32	+	property, the assessor shall approve the exemptions for such property. 12
	33	+	If taxes, interest or penalties have been paid on the property for which 13
	34	+	such exemptions are approved, the city of New London shall 14
	35	+	reimburse such person in an amount equal to the amount by which 15
	36	+	such taxes, interest and penalties exceed any taxes payable if the 16
	37	+	statements had been filed in a timely manner. 17 Substitute Bill No. 7413
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34		-	Public Act No. 19-200 2 of 5
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36		-	statements had been filed in a timely manner.
37		-	Sec. 2. (Effective from passage) The Commissioner of Energy and
38		-	Environmental Protection shall pay from the grants-in-aid authorized
39		-	in subsection (a) of section 34 of public act 09-2 of the September
40		-	special session the amount of one hundred seventy-six thousand three
41		-	hundred thirty-two dollars to the town of Wallingford for the purpose
42		-	of reimbursing the town for the extension of municipal water services
43		-	to five homes on South Broad Street.
44		-	Sec. 3. Section 12-42 of the general statutes is repealed and the
45		-	following is substituted in lieu thereof (Effective July 1, 2019):
46		-	(a) Any person required by law to file an annual declaration of
47		-	personal property may request a filing extension with the assessor of
48		-	the municipality. Such request shall be made on or before the first day
49		-	of November in writing, including by electronic filing if the
50		-	municipality is able to and agrees to accept electronic filing under
51		-	subsection (d) of section 12-41. When the first day of November is a
52		-	Saturday or Sunday, the declaration or extension request may be filed
53		-	or postmarked the next business day following. The [assessors]
54		-	assessor may grant an extension of not more than forty-five days to file
55		-	the declaration required pursuant to section 12-41 upon determination
56		-	that there is good cause.
57		-	(b) If no declaration is filed, the [assessors] assessor shall fill out a
58		-	declaration including all property [which the assessors have] that the
59		-	assessor has reason to believe is owned by the person for whom such
60		-	declaration is prepared, liable to taxation, at the percentage of its actual
61		-	valuation, as determined by the [assessors] assessor in accordance with
62		-	the provisions of sections 12-63 and 12-71, from the best information
63		-	[they] the assessor can obtain, and add thereto twenty-five per cent of
64		-	such assessment. [When the first day of November is a Saturday or
65		-	Sunday, the declaration may be filed or postmarked on the next Substitute House Bill No. 7413
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67		-	Public Act No. 19-200 3 of 5
	44	+	Sec. 2. (Effective from passage) The Commissioner of Energy and 18
	45	+	Environmental Protection shall pay from the grants-in-aid authorized 19
	46	+	in subsection (a) of section 34 of public act 09-2 of the September 20
	47	+	special session the amount of one hundred seventy-six thousand three 21
	48	+	hundred thirty-two dollars to the town of Wallingford for the purpose 22
	49	+	of reimbursing the town for the extension of municipal water services 23
	50	+	to five homes on South Broad Street. 24
	51	+	Sec. 3. (Effective from passage) Notwithstanding any special act, 25
	52	+	municipal charter or ordinance or the renewal period set forth in 26
	53	+	section 7-378a of the general statutes, the town of Woodbridge is 27
	54	+	authorized to renew, for a period of not more than fifteen years from 28
	55	+	the date of the original issue, any temporary notes that were issued by 29
	56	+	said town to finance the acquisition of Woodbridge Country Club and 30
	57	+	which were outstanding on January 1, 2019. All other provisions of 31
	58	+	section 7-378a of the general statutes shall apply to the renewal 32
	59	+	authorized under this section. 33
	60	+	Sec. 4. Section 12-42 of the general statutes is repealed and the 34
	61	+	following is substituted in lieu thereof (Effective July 1, 2019): 35
	62	+	(a) Any person required by law to file an annual declaration of 36
	63	+	personal property may request a filing extension with the assessor of 37
	64	+	the municipality. Such request shall be made on or before the first day 38
	65	+	of November in writing, including by electronic filing if the 39
	66	+	municipality is able to and agrees to accept electronic filing under 40
	67	+	subsection (d) of section 12-41. When the first day of November is a 41
	68	+	Saturday or Sunday, the declaration or extension request may be filed 42
	69	+	or postmarked the next business day following. The [assessors] 43
	70	+	assessor may grant an extension of not more than forty-five days to file 44
	71	+	the declaration required pursuant to section 12-41 upon determination 45
	72	+	that there is good cause. 46
	73	+	(b) If no declaration is filed, the [assessors] assessor shall fill out a 47
	74	+	declaration including all property [which the assessors have] that the 48
	75	+	assessor has reason to believe is owned by the person for whom such 49 Substitute Bill No. 7413
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69		-	business day following.]
70		-	Sec. 4. (Effective from passage) Notwithstanding the provisions of
71		-	chapter 228a of the general statutes, any business firm subject to the
72		-	tax imposed by chapter 207 of the general statutes that was otherwise
73		-	eligible to claim a tax credit pursuant to the provisions of chapter 228a
74		-	of the general statutes for the 2017 income year, that paid the requisite
75		-	contributions after the time period prescribed, shall be regarded as
76		-	having paid such contributions in a timely manner and shall be
77		-	allowed to claim such tax credit for said income year.
78		-	Sec. 5. (Effective from passage) Notwithstanding the provisions of
79		-	sections 12-41, 12-42 and 12-57 of the general statutes or any special
80		-	act, municipal charter or ordinance, any person otherwise eligible for a
81		-	2017 grand list exemption pursuant to subdivision (76) of section 12-81
82		-	of the general statutes, in the town of Bloomfield, except that such
83		-	person failed to file the required personal property declaration by the
84		-	extended deadline of November 24, 2017, that such person was
85		-	granted, may be regarded as having filed said declaration in a timely
86		-	manner if such person filed said declaration not later than forty-five
87		-	days after said declaration was originally due. Upon verification of the
88		-	exemption eligibility of the machinery and equipment included in such
89		-	declaration, the assessor may approve the exemption for such
90		-	property. If taxes or a penalty, or both, have been paid on the property
91		-	for which such exemption is approved, the town of Bloomfield may
92		-	reimburse such person in an amount equal to the amount by which
93		-	such taxes exceed the taxes payable, or in an amount equal to the full
94		-	amount of the penalty assessed and paid, or both, as applicable. If a
95		-	penalty was assessed but is unpaid, the town of Bloomfield may cancel
96		-	such penalty.
97		-	Sec. 6. (Effective from passage) Notwithstanding the provisions of
98		-	subparagraph (A) of subdivision (7) of section 12-81 of the general
99		-	statutes and section 12-87a of the general statutes, any person Substitute House Bill No. 7413
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103		-	otherwise eligible for a 2017 grand list exemption for all or part of the
104		-	assessment year pursuant to said subdivision (7) in the city of New
105		-	Haven, except that such person failed to file the required statement
106		-	within the time period prescribed, shall be regarded as having filed
107		-	such statement in a timely manner if such person files such statement
108		-	not later than thirty days after the effective date of this section and
109		-	pays the late filing fee pursuant to section 12-87a of the general
110		-	statutes. Upon confirmation of the receipt of such fee and verification
111		-	of the exemption eligibility of such property, the assessor shall
112		-	approve the exemption for such property. If taxes, interest or penalties
113		-	have been paid on the property for which such exemption is approved,
114		-	the city of New Haven shall reimburse such person in an amount equal
115		-	to the amount by which such taxes, interest and penalties exceed any
116		-	taxes payable if the statement had been filed in a timely manner.
117		-	Sec. 7. (Effective from passage) Notwithstanding the provisions of
118		-	subparagraph (A) of subdivision (7) of section 12-81 of the general
119		-	statutes and section 12-87a of the general statutes, any person
120		-	otherwise eligible for a 2017 grand list exemption pursuant to said
121		-	subdivision (7) in the town of Fairfield, except that such person failed
122		-	to file the required exemption application within the time period
123		-	prescribed, shall be regarded as having filed said application in a
124		-	timely manner if such person files said application not later than thirty
125		-	days after the effective date of this section and pays the late filing fee
126		-	pursuant to section 12-87a of the general statutes. Upon confirmation
127		-	of the receipt of such fee and verification of the exemption eligibility of
128		-	such property, the assessor shall approve the exemption for such
129		-	property. If taxes, interest or penalties have been paid on the property
130		-	for which such exemption is approved, the town of Fairfield shall
131		-	reimburse such person in an amount equal to the amount by which
132		-	such taxes, interest and penalties exceed any taxes payable if the
133		-	application had been filed in a timely manner. Substitute House Bill No. 7413
	82	+	declaration is prepared, liable to taxation, at the percentage of its actual 50
	83	+	valuation, as determined by the [assessors] assessor in accordance with 51
	84	+	the provisions of sections 12-63 and 12-71, from the best information 52
	85	+	[they] the assessor can obtain, and add thereto twenty-five per cent of 53
	86	+	such assessment. [When the first day of November is a Saturday or 54
	87	+	Sunday, the declaration may be filed or postmarked on the next 55
	88	+	business day following.] 56
	89	+	This act shall take effect as follows and shall amend the following
	90	+	sections:
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135		-	Public Act No. 19-200 5 of 5
	92	+	Section 1 July 1, 2019 New section
	93	+	Sec. 2 from passage New section
	94	+	Sec. 3 from passage New section
	95	+	Sec. 4 July 1, 2019 12-42
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137		-	Sec. 8. (Effective from passage) Notwithstanding the provisions of
138		-	subdivision (76) of section 12-81 of the general statutes, any person
139		-	otherwise eligible for a 2018 grand list exemption pursuant to said
140		-	subdivision (76) in the town of Windsor, except that such person failed
141		-	to file the required exemption application within the time period
142		-	prescribed, shall be regarded as having filed said application in a
143		-	timely manner if such person files said application not later than thirty
144		-	days after the effective date of this section, and pays the late filing fee
145		-	pursuant to section 12-81k of the general statutes. Upon confirmation
146		-	of the receipt of such fee and verification of the exemption eligibility of
147		-	the machinery and equipment included in such application, the
148		-	assessor shall approve the exemption for such property. If taxes have
149		-	been paid on the property for which such exemption is approved, the
150		-	town of Windsor shall reimburse such person in an amount equal to
151		-	the amount by which such taxes exceed the taxes payable if the
152		-	application had been filed in a timely manner.
	97	+	FIN Joint Favorable Subst.
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