Substitute House Bill No. 7413
Public Act No. 19-200
AN ACT CONCERNING TH E FAILURE TO FILE FO R CERTAIN
GRAND LIST EXEMPTION S, PAYMENT OF A GRAN T-IN-AID TO
THE TOWN OF WALLINGF ORD AND THE EXTENSION FO R FILING
AN ANNUAL DECLARATIO N OF PERSONAL PROPER TY AND
VALIDATING A TAX CREDIT CLAIM.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective July 1, 2019) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person
otherwise eligible for a 2017 grand list exemption pursuant to said
subdivision (7) in the city of New London, except that such person
failed to file the required statements within the time period prescribed,
shall be regarded as having filed such statements in a timely manner if
such person files such statements not later than thirty days after the
effective date of this section, and pays the late filing fees pursuant to
section 12-87a of the general statutes. Upon confirmation of the receipt
of such fees and verification of the exemption eligibility of such
property, the assessor shall approve the exemptions for such property.
If taxes, interest or penalties have been paid on the property for which
such exemptions are approved, the city of New London shall
reimburse such person in an amount equal to the amount by which
such taxes, interest and penalties exceed any taxes payable if the Substitute House Bill No. 7413
Public Act No. 19-200 2 of 5
statements had been filed in a timely manner.
Sec. 2. (Effective from passage) The Commissioner of Energy and
Environmental Protection shall pay from the grants-in-aid authorized
in subsection (a) of section 34 of public act 09-2 of the September
special session the amount of one hundred seventy-six thousand three
hundred thirty-two dollars to the town of Wallingford for the purpose
of reimbursing the town for the extension of municipal water services
to five homes on South Broad Street.
Sec. 3. Section 12-42 of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2019):
(a) Any person required by law to file an annual declaration of
personal property may request a filing extension with the assessor of
the municipality. Such request shall be made on or before the first day
of November in writing, including by electronic filing if the
municipality is able to and agrees to accept electronic filing under
subsection (d) of section 12-41. When the first day of November is a
Saturday or Sunday, the declaration or extension request may be filed
or postmarked the next business day following. The [assessors]
assessor may grant an extension of not more than forty-five days to file
the declaration required pursuant to section 12-41 upon determination
that there is good cause.
(b) If no declaration is filed, the [assessors] assessor shall fill out a
declaration including all property [which the assessors have] that the
assessor has reason to believe is owned by the person for whom such
declaration is prepared, liable to taxation, at the percentage of its actual
valuation, as determined by the [assessors] assessor in accordance with
the provisions of sections 12-63 and 12-71, from the best information
[they] the assessor can obtain, and add thereto twenty-five per cent of
such assessment. [When the first day of November is a Saturday or
Sunday, the declaration may be filed or postmarked on the next Substitute House Bill No. 7413
Public Act No. 19-200 3 of 5
business day following.]
Sec. 4. (Effective from passage) Notwithstanding the provisions of
chapter 228a of the general statutes, any business firm subject to the
tax imposed by chapter 207 of the general statutes that was otherwise
eligible to claim a tax credit pursuant to the provisions of chapter 228a
of the general statutes for the 2017 income year, that paid the requisite
contributions after the time period prescribed, shall be regarded as
having paid such contributions in a timely manner and shall be
allowed to claim such tax credit for said income year.
Sec. 5. (Effective from passage) Notwithstanding the provisions of
sections 12-41, 12-42 and 12-57 of the general statutes or any special
act, municipal charter or ordinance, any person otherwise eligible for a
2017 grand list exemption pursuant to subdivision (76) of section 12-81
of the general statutes, in the town of Bloomfield, except that such
person failed to file the required personal property declaration by the
extended deadline of November 24, 2017, that such person was
granted, may be regarded as having filed said declaration in a timely
manner if such person filed said declaration not later than forty-five
days after said declaration was originally due. Upon verification of the
exemption eligibility of the machinery and equipment included in such
declaration, the assessor may approve the exemption for such
property. If taxes or a penalty, or both, have been paid on the property
for which such exemption is approved, the town of Bloomfield may
reimburse such person in an amount equal to the amount by which
such taxes exceed the taxes payable, or in an amount equal to the full
amount of the penalty assessed and paid, or both, as applicable. If a
penalty was assessed but is unpaid, the town of Bloomfield may cancel
such penalty.
Sec. 6. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person Substitute House Bill No. 7413
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otherwise eligible for a 2017 grand list exemption for all or part of the
assessment year pursuant to said subdivision (7) in the city of New
Haven, except that such person failed to file the required statement
within the time period prescribed, shall be regarded as having filed
such statement in a timely manner if such person files such statement
not later than thirty days after the effective date of this section and
pays the late filing fee pursuant to section 12-87a of the general
statutes. Upon confirmation of the receipt of such fee and verification
of the exemption eligibility of such property, the assessor shall
approve the exemption for such property. If taxes, interest or penalties
have been paid on the property for which such exemption is approved,
the city of New Haven shall reimburse such person in an amount equal
to the amount by which such taxes, interest and penalties exceed any
taxes payable if the statement had been filed in a timely manner.
Sec. 7. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person
otherwise eligible for a 2017 grand list exemption pursuant to said
subdivision (7) in the town of Fairfield, except that such person failed
to file the required exemption application within the time period
prescribed, shall be regarded as having filed said application in a
timely manner if such person files said application not later than thirty
days after the effective date of this section and pays the late filing fee
pursuant to section 12-87a of the general statutes. Upon confirmation
of the receipt of such fee and verification of the exemption eligibility of
such property, the assessor shall approve the exemption for such
property. If taxes, interest or penalties have been paid on the property
for which such exemption is approved, the town of Fairfield shall
reimburse such person in an amount equal to the amount by which
such taxes, interest and penalties exceed any taxes payable if the
application had been filed in a timely manner. Substitute House Bill No. 7413
Public Act No. 19-200 5 of 5
Sec. 8. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2018 grand list exemption pursuant to said
subdivision (76) in the town of Windsor, except that such person failed
to file the required exemption application within the time period
prescribed, shall be regarded as having filed said application in a
timely manner if such person files said application not later than thirty
days after the effective date of this section, and pays the late filing fee
pursuant to section 12-81k of the general statutes. Upon confirmation
of the receipt of such fee and verification of the exemption eligibility of
the machinery and equipment included in such application, the
assessor shall approve the exemption for such property. If taxes have
been paid on the property for which such exemption is approved, the
town of Windsor shall reimburse such person in an amount equal to
the amount by which such taxes exceed the taxes payable if the
application had been filed in a timely manner.