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General Assembly Raised Bill No. 1139
January Session, 2019
LCO No. 7313
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT ELIMINATING PROPERTY TAX ON CERTAIN MOTOR
VEHICLES AND ADJUSTI NG THE UNIFORM PROPE RTY
ASSESSMENT RATE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-71 of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective October 1, 2019, and 2
applicable to assessment years commencing on or after October 1, 2019): 3
(a) All goods, chattels and effects or any interest therein, including 4
any interest in a leasehold improvement classified as other than real 5
property and excluding motor vehicles, as defined in section 14-1, 6
except as provided in section 3 of this act, belonging to any person 7
who is a resident in this state, shall be listed for purposes of property 8
tax in the town where such person resides, subject to the provisions of 9
sections 12-41, as amended by this act, 12-43 and 12-59. Any such 10
property belonging to any nonresident shall be listed for purposes of 11
property tax as provided in section 12-43. [Motor] Rental motor 12
vehicles, if subject to property tax pursuant to section 3 of this act, and 13
snowmobiles shall be listed for purposes of the property tax in 14
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accordance with subsection (f) of this section. 15
(b) Except as otherwise provided by the general statutes, property 16
subject to this section shall be valued at the same percentage of its then 17
actual valuation as the assessors have determined with respect to the 18
listing of real estate for the same year, except that any rental motor 19
vehicle subject to property tax pursuant to section 3 of this act, that is 20
an antique, rare or special interest motor vehicle, as defined in section 21
14-1, shall be assessed at a value of not more than five hundred dollars. 22
The owner of such antique, rare or special interest motor vehicle may 23
be required by the assessors to provide reasonable documentation that 24
such motor vehicle is an antique, rare or special interest motor vehicle, 25
provided any motor vehicle for which special number plates have been 26
issued pursuant to section 14-20 shall not be required to provide any 27
such documentation. The provisions of this section shall not include 28
money or property actually invested in merchandise or manufacturing 29
carried on out of this state or machinery or equipment which would be 30
eligible for exemption under subdivision (72) of section 12-81 once 31
installed and which cannot begin or which has not begun 32
manufacturing, processing or fabricating; or which is being used for 33
research and development, including experimental or laboratory 34
research and development, design or engineering directly related to 35
manufacturing or being used for the significant servicing, overhauling 36
or rebuilding of machinery and equipment for industrial use or the 37
significant overhauling or rebuilding of other products on a factory 38
basis or being used for measuring or testing or metal finishing or in the 39
production of motion pictures, video and sound recordings. 40
(c) Upon payment of the property tax assessed with respect to any 41
property referred to in this section, owned by a resident or nonresident 42
of this state, which is currently used or intended for use in relation to 43
construction, building, grading, paving or similar projects, including, 44
but not limited to, rental motor vehicles subject to property tax 45
pursuant to section 3 of this act, bulldozers, tractors and any 46
trailer-type vehicle, excluding any such equipment weighing less than 47
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five hundred pounds, and excluding any such motor vehicle subject to 48
registration pursuant to chapter 246 or exempt from such registration 49
by section 14-34, the town in which such equipment is taxed shall 50
issue, at the time of such payment, for display on a conspicuous 51
surface of each such item of equipment for which such tax has been 52
paid, a validation decal or sticker, identifiable as to the year of issue, 53
which will be presumptive evidence that such tax has been paid in the 54
appropriate town of the state. 55
(d) (1) Personal property subject to taxation under this chapter shall 56
not include computer software, except when the cost thereof is 57
included, without being separately stated, in the cost of computer 58
hardware. "Computer software" shall include any program or routine 59
used to cause a computer to perform a specific task or set of tasks, 60
including without limitation, operational and applicational programs 61
and all documentation related thereto. 62
(2) The provisions of subdivision (1) of this subsection shall be 63
applicable (A) to the assessment year commencing October 1, 1988, 64
and each assessment year thereafter, and (B) to any assessment of 65
computer software made after September 30, 1988, for any assessment 66
year commencing before October 1, 1988. 67
(3) Nothing contained in this subsection shall create any implication 68
related to liability for property tax with respect to computer software 69
prior to July 1, 1989. 70
(4) A certificate of correction in accordance with section 12-57 shall 71
not be issued with respect to any property described in subdivision (1) 72
of this subsection for any assessment year commencing prior to 73
October 1, 1989. 74
(e) For assessment years commencing on or after October 1, 1992, 75
each municipality shall exempt aircraft, as defined in section 15-34, 76
from the provisions of this chapter. 77
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(f) (1) Property subject to taxation under this chapter shall include 78
each registered and unregistered rental motor vehicle subject to 79
property tax pursuant to section 3 of this act, and snowmobile that, in 80
the normal course of operation, most frequently leaves from and 81
returns to or remains in a town in this state, and any other such motor 82
vehicle or snowmobile located in a town in this state, which motor 83
vehicle or snowmobile is not used or is not capable of being used. 84
(2) Any rental motor vehicle subject to property tax pursuant to 85
section 3 of this act, or snowmobile registered in this state subject to 86
taxation in accordance with the provisions of this subsection shall be 87
set in the list of the town where such vehicle in the normal course of 88
operation most frequently leaves from and returns to or in which it 89
remains. It shall be presumed that any such motor vehicle or 90
snowmobile most frequently leaves from and returns to or remains in 91
the town in which the owner of such motor vehicle or snowmobile 92
resides, unless a provision of this subsection otherwise expressly 93
provides. As used in this subsection, "the town in which the owner of 94
such motor vehicle or snowmobile resides" means the town in this 95
state where (A) the owner, if an individual, has established a legal 96
residence consisting of a true, fixed and permanent home to which 97
such individual intends to return after any absence, or (B) the owner, if 98
a company, corporation, limited liability company, partnership, firm or 99
any other type of public or private organization, association or society, 100
has an established site for conducting the purposes for which it was 101
created. In the event such an entity resides in more than one town in 102
this state, it shall be subject to taxation by each such town with respect 103
to any registered or unregistered rental motor vehicle subject to 104
property tax pursuant to section 3 of this act or snowmobile that most 105
frequently leaves from and returns to or remains in such town. 106
[(3) Any motor vehicle owned by a nonresident of this state shall be 107
set in the list of the town where such vehicle in the normal course of 108
operation most frequently leaves from and returns to or in which it 109
remains. If such vehicle in the normal course of operation most 110
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frequently leaves from and returns to or remains in more than one 111
town, it shall be set in the list of the town in which such vehicle is 112
located for the three or more months preceding the assessment day in 113
any year, except that, if such vehicle is located in more than one town 114
for three or more months preceding the assessment day in any year, it 115
shall be set in the list of the town where it is located for the three 116
months or more in such year nearest to such assessment day. In the 117
event a motor vehicle owned by a nonresident is not located in any 118
town for three or more of the months preceding the assessment day in 119
any year, such vehicle shall be set in the list of the town where such 120
vehicle is located on such assessment day. 121
(4) Notwithstanding any provision of subdivision (2) of this 122
subsection: (A) Any registered motor vehicle that is assigned to an 123
employee of the owner of such vehicle for the exclusive use of such 124
employee and which, in the normal course of operation most 125
frequently leaves from and returns to or remains in such employee’s 126
town of residence, shall be set in the list of the town where such 127
employee resides; (B) any registered motor vehicle that is being 128
operated, pursuant to a lease, by a person other than the owner of such 129
vehicle, or such owner’s employee, shall be set in the list of the town 130
where the person who is operating such vehicle pursuant to said lease 131
resides; (C) any registered motor vehicle designed or used for 132
recreational purposes, including, but not limited to, a camp trailer, 133
camper or motor home, shall be set in the list of the town such vehicle, 134
in the normal course of its operation for camping, travel or recreational 135
purposes in this state, most frequently leaves from and returns to or 136
the town in which it remains. If such a vehicle is not used in this state 137
in its normal course of operation for camping, travel or recreational 138
purposes, such vehicle shall be set in the list of the town in this state in 139
which the owner of such vehicle resides; and (D) any registered motor 140
vehicle that is used or intended for use for the purposes of 141
construction, building, grading, paving or similar projects, or to 142
facilitate any such project, shall be set in the list of the town in which 143
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such project is situated if such vehicle is located in said town for the 144
three or more months preceding the assessment day in any year, 145
provided (i) if such vehicle is located in more than one town in this 146
state for three or more months preceding the assessment day in any 147
year, such vehicle shall be set in the list of the town where it is located 148
for the three months or more in such year nearest to such assessment 149
day, and (ii) if such vehicle is not located in any town for three or more 150
of the months preceding the assessment day in any year, such vehicle 151
shall be set in the list of the town where such vehicle is located on such 152
assessment day. 153
(5) The owner of a motor vehicle subject to taxation in accordance 154
with the provisions of subdivision (4) of this subsection in a town other 155
than the town in which such owner resides may register such vehicle 156
in the town in which such vehicle is subject to taxation.] 157
[(6)] (3) Information concerning any rental motor vehicle subject to 158
property tax pursuant to section 3 of this act or snowmobile subject to 159
taxation in a town other than the town in which it is registered may be 160
included on any declaration or report filed pursuant to section 12-41, 161
as amended by this act, 12-43 or 12-57a, as amended by this act. If [a] 162
such motor vehicle or snowmobile is registered in a town in which it is 163
not subject to taxation, [pursuant to the provisions of subdivision (4) of 164
this section,] the assessor of the town in which such motor vehicle or 165
snowmobile is subject to taxation shall notify the assessor of the town 166
in which such motor vehicle or snowmobile is registered of the name 167
and address of the owner of such motor vehicle or snowmobile, the 168
vehicle identification or snowmobile registration number and the town 169
in which such motor vehicle or snowmobile is subject to taxation. The 170
assessor of the town in which [said vehicle] such motor vehicle or 171
snowmobile is registered and the assessor of the town in which [said 172
vehicle] such motor vehicle or snowmobile is subject to taxation shall 173
cooperate in administering the provisions of this section concerning 174
the listing of such motor vehicle or snowmobile for property tax 175
purposes. 176
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Sec. 2. Section 12-81 of the general statutes is amended by adding 177
subdivision (80) as follows (Effective October 1, 2019, and applicable to 178
assessment years commencing on or after October 1, 2019): 179
(NEW) (80) Motor vehicles, as defined in section 14-1, except as 180
provided in section 3 of this act. 181
Sec. 3. (NEW) (Effective from passage) Any municipality may, by vote 182
of its legislative body, or in a municipality where the legislative body 183
is a town meeting, by vote of the board of selectmen, elect to continue 184
to impose, on and after October 1, 2019, property tax on motor vehicles 185
that are rented and are owned by a person, firm or corporation 186
engaging in the business of renting motor vehicles in this state. 187
Sec. 4. Section 12-62a of the general statutes is repealed and the 188
following is substituted in lieu thereof (Effective October 1, 2019, and 189
applicable to assessment years commencing on or after October 1, 2019): 190
(a) Each municipality, as defined in section 7-381, shall establish a 191
uniform assessment date of October first. 192
(b) Each such municipality shall assess all property for purposes of 193
the local property tax at a uniform rate of [seventy] one hundred per 194
cent of present true and actual value, as determined under section 12-195
63. 196
(c) Repealed by P.A. 96-171, S. 15, 16. 197
(d) Repealed by P.A. 96-171, S. 15, 16. 198
(e) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 199
(f) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 200
(g) Repealed by P.A. 83-465, S. 3, 4. 201
Sec. 5. (NEW) (Effective October 1, 2019) Any municipality may, by 202
vote of its legislative body, or in a municipality where the legislative 203
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body is a town meeting, by vote of the board of selectmen, elect to 204
moderate, over a period of up to five years, the shift of the tax burden 205
resulting from the elimination of the property tax on motor vehicles 206
and the increase in the uniform assessment rate under subsection (b) of 207
section 12-62a of the general statutes, as amended by this act. The town 208
assessor may utilize methods that he or she determines is appropriate 209
and reasonable to accomplish the purpose of this section, including, 210
but not limited to, the implementation of annually decreasing 211
surcharges on taxpayers that were previously subject to the property 212
tax on motor vehicles and tax credits for residential property owners. 213
Sec. 6. Section 12-62r of the general statutes is amended by adding 214
subsection (k) as follows (Effective from passage): 215
(NEW) (k) Notwithstanding the provisions of this section, the 216
assessor in any municipality that adopted the property tax system 217
under this section shall establish, for assessment years commencing on 218
or after October 1, 2019, a rate of assessment for apartment and 219
residential property proportional to the uniform rate set forth in 220
subsection (b) of section 12-62a, as amended by this act. 221
Sec. 7. Section 12-115 of the general statutes is repealed and the 222
following is substituted in lieu thereof (Effective October 1, 2019, and 223
applicable to assessment years commencing on or after October 1, 2019): 224
The board of assessment appeals in any town or city may, within 225
three months from the date prescribed by law for the completion of its 226
duties, as set forth in section 12-111, add to the grand list of a town any 227
taxable property [which] that has been omitted by the assessor or 228
board of assessors or the board of assessment appeals, which shall 229
reflect for each owner of such property, an assessment at [seventy] one 230
hundred per cent of the present true and actual value of such owner's 231
taxable property from the best information that it can obtain, and if the 232
owner failed to file the declaration as prescribed by law, shall add 233
thereto twenty-five per cent of such assessment. Such board of 234
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assessment appeals shall mail to such owner at the last-known address 235
of the owner, postage paid, within one week after the completion of 236
such supplemental additions to the grand list, a written or printed 237
notice to appear before such board at a stated time and place and show 238
cause why such property should not be added to such grand list. Any 239
person aggrieved by the action of such board may, within two months 240
from the time of such action, have the same right of appeal to the 241
Superior Court as provided by section 12-117a. The authority 242
designated by section 12-130 shall make and sign a rate bill for such 243
supplemental additions to the grand list and a warrant with respect to 244
such additions which shall be forwarded by the tax collector to such 245
person, and such collector shall have the same powers for the 246
collection of the tax based on such supplemental additions to such list 247
as for the collection of other taxes. 248
Sec. 8. Section 15-101bb of the general statutes is repealed and the 249
following is substituted in lieu thereof (Effective October 1, 2019, and 250
applicable to assessment years commencing on or after October 1, 2019): 251
Property subject to taxation under this chapter shall be assessed by 252
the assessor or board of assessors of the town in which it is located at 253
[seventy] one hundred per cent of the fair market value as determined 254
by a person certified by the state as a real estate appraiser, provided 255
such appraiser is selected by a majority vote of the chief executive 256
officers of the towns of East Granby, Suffield, Windsor and Windsor 257
Locks. The services of the appraiser selected shall be paid for by the 258
towns of East Granby, Suffield, Windsor and Windsor Locks in 259
proportion to the percentages for each town set forth in section 15-260
101cc. Not later than August first in any assessment year, the appraiser 261
shall provide to the assessor or board of assessors of each of the towns 262
listed in said section and to the lessee of the property, the fair market 263
value of the property subject to taxation under this chapter as of 264
October first in such assessment year. The appraiser shall be 265
responsible for making a determination of taxability or nontaxability of 266
leasehold interests under this chapter. If any town or the lessee is 267
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aggrieved by the determination of the appraiser concerning (1) the 268
taxability of real property under the provisions of this chapter, or (2) 269
the valuation thereof, such town or the lessee may, within thirty days 270
of the receipt of written notice of such determination, appeal to the 271
superior court for the judicial district where such property is located. 272
Such appeals shall be preferred cases, to be heard, unless cause 273
appears to the contrary, at the first session, by the court. 274
Sec. 9. Section 4-66l of the general statutes is repealed and the 275
following is substituted in lieu thereof (Effective October 1, 2019): 276
(a) For the purposes of this section: 277
(1) "FY 15 mill rate" means the mill rate a municipality used during 278
the fiscal year ending June 30, 2015; 279
(2) "Mill rate" means, unless otherwise specified, the mill rate a 280
municipality uses to calculate tax bills for rental motor vehicles subject 281
to property tax pursuant to section 3 of this act; 282
(3) "Municipality" means any town, city, consolidated town and city 283
or consolidated town and borough. "Municipality" includes a district 284
for the purposes of [subdivision (1) of] subsection (d) of this section; 285
(4) "Municipal spending" means: 286
T1
Municipal
spending for
the fiscal year
prior to the
current fiscal
–
Municipal
spending for
the fiscal year
two years
prior to the
T2
T3
T4
T5
T6
year current year
X 100 = Municipal spending; T7 _______________________________
T8
Municipal spending for the fiscal
T9
year two years prior to the
T10 current year
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(5) "Per capita distribution" means: 287
T11
Municipal population
_____________________
X Sales tax revenue = Per capita distribution;
T12
T13
T14
Total state population
(6) "Pro rata distribution" means: 288
T15 Municipal weighted
mill rate
calculation
X Sales tax revenue = Pro rata distribution;
T16
T17 ___________________
T18 Sum of all municipal
weighted mill rate
calculations combined
T19
T20
(7) "Regional council of governments" means any such council 289
organized under the provisions of sections 4-124i to 4-124p, inclusive; 290
(8) "Municipal population" means the number of persons in a 291
municipality according to the most recent estimate of the Department 292
of Public Health; 293
(9) "Total state population" means the number of persons in this 294
state according to the most recent estimate published by the 295
Department of Public Health; 296
(10) "Weighted mill rate" means a municipality's FY 15 mill rate 297
divided by the average of all municipalities' FY 15 mill rate; 298
(11) "Weighted mill rate calculation" means per capita distribution 299
multiplied by a municipality's weighted mill rate; 300
(12) "Sales tax revenue" means the moneys in the account remaining 301
for distribution pursuant to subdivision [(7)] (6) of subsection (b) of 302
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this section; 303
(13) "District" means any district, as defined in section 7-324; and 304
(14) "Secretary" means the Secretary of the Office of Policy and 305
Management. 306
(b) There is established an account to be known as the "municipal 307
revenue sharing account" which shall be a separate, nonlapsing 308
account within the General Fund. The account shall contain any 309
moneys required by law to be deposited in the account. The secretary 310
shall set aside and ensure availability of moneys in the account in the 311
following order of priority and shall transfer or disburse such moneys 312
as follows: 313
[(1) Ten million dollars for the fiscal year ending June 30, 2016, shall 314
be transferred not later than April fifteenth for the purposes of grants 315
under section 10-262h;] 316
[(2)] (1) For the fiscal year ending June 30, 2018, and each fiscal year 317
thereafter, moneys sufficient to make motor vehicle property tax 318
grants payable to municipalities pursuant to subsection (c) of this 319
section shall be expended not later than August first annually by the 320
secretary; 321
[(3)] (2) For the fiscal year ending June 30, 2018, and each fiscal year 322
thereafter, moneys sufficient to make the grants payable from the 323
select payment in lieu of taxes grant account established pursuant to 324
section 12-18c shall annually be transferred to the select payment in 325
lieu of taxes account in the Office of Policy and Management; 326
[(4)] (3) For the fiscal years ending June 30, 2018, and June 30, 2019, 327
moneys sufficient to make the municipal revenue sharing grants 328
payable to municipalities pursuant to [subdivision (2) of] subsection 329
(d) of this section shall be expended not later than October thirty-first 330
annually by the secretary; 331
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[(5)] (4) For the fiscal year ending June 30, 2018, and each fiscal year 332
thereafter, seven million dollars shall be expended for the purposes of 333
the regional services grants pursuant to subsection (e) of this section to 334
the regional councils of governments; 335
[(6)] (5) For the fiscal year ending June 30, 2018, and each fiscal year 336
thereafter, moneys may be expended for the purpose of supplemental 337
motor vehicle property tax grants pursuant to subsection (c) of this 338
section; and 339
[(7)] (6) For the fiscal year ending June 30, 2020, and each fiscal year 340
thereafter, moneys in the account remaining shall be expended 341
annually by the secretary for the purposes of the municipal revenue 342
sharing grants established pursuant to subsection (f) of this section. 343
Any such moneys deposited in the account for municipal revenue 344
sharing grants between October first and June thirtieth shall be 345
distributed to municipalities on the following October first and any 346
such moneys deposited in the account between July first and 347
September thirtieth shall be distributed to municipalities on the 348
following January thirty-first. Any municipality may apply to the 349
Office of Policy and Management on or after July first for early 350
disbursement of a portion of such grant. The Office of Policy and 351
Management may approve such an application if it finds that early 352
disbursement is required in order for a municipality to meet its cash 353
flow needs. No early disbursement approved by said office may be 354
issued later than September thirtieth. 355
[(c) (1) For the fiscal year ending June 30, 2018, motor vehicle 356
property tax grants to municipalities that impose mill rates on real 357
property and personal property other than motor vehicles greater than 358
39 mills or that, when combined with the mill rate of any district 359
located within the municipality, impose mill rates greater than 39 360
mills, shall be made in an amount equal to the difference between the 361
amount of property taxes levied by the municipality and any district 362
located within the municipality on motor vehicles for the assessment 363
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year commencing October 1, 2013, and the amount such levy would 364
have been if the mill rate on motor vehicles for said assessment year 365
was 39 mills.] 366
[(2)] (c) (1) For the fiscal year ending June 30, 2020, and each fiscal 367
year thereafter, motor vehicle property tax grants to municipalities that 368
impose mill rates on real property and personal property other than 369
rental motor vehicles subject to property tax pursuant to section 3 of 370
this act greater than 45 mills or that, when combined with the mill rate 371
of any district located within the municipality, impose mill rates 372
greater than 45 mills, shall be made in an amount equal to the 373
difference between the amount of property taxes levied by the 374
municipality and any district located within the municipality on such 375
motor vehicles for the assessment year commencing October 1, 2016, 376
and the amount such levy would have been if the mill rate on such 377
motor vehicles for said assessment year was 45 mills. 378
[(3) For the fiscal year ending June 30, 2018, any municipality that 379
imposed a mill rate for real and personal property of more than 39 380
mills during the fiscal year ending June 30, 2017, and effected a 381
revaluation of real property for the 2014 or 2015 assessment year that 382
resulted in an increase of 4 or more mills over the prior mill rate, may 383
apply to the Office of Policy and Management for a supplemental 384
motor vehicle property tax grant. The Office of Policy and 385
Management may approve such an application, within available funds, 386
provided such supplemental grant does not reduce any amount 387
payable to any other municipality.] 388
[(4)] (2) Not later than fifteen calendar days after receiving a 389
property tax grant pursuant to this section, the municipality shall 390
disburse to any district located within the municipality the amount of 391
any such property tax grant that is attributable to the district. 392
[(d) (1) For the fiscal year ending June 30, 2017, each municipality 393
shall receive a municipal revenue sharing grant, which shall be 394
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payable August 1, 2016, from the Municipal Revenue Sharing Fund 395
established in section 4-66p. The total amount of the grant payable is as 396
follows: 397
T21 Municipality Grant Amount
T22 Andover 66,705
T23 Ansonia 605,442
T24 Ashford 87,248
T25 Avon 374,711
T26 Barkhamsted 76,324
T27 Beacon Falls 123,341
T28 Berlin 843,048
T29 Bethany 114,329
T30 Bethel 392,605
T31 Bethlehem 42,762
T32 Bloomfield 438,458
T33 Bolton 106,449
T34 Bozrah 53,783
T35 Branford 570,402
T36 Bridgeport 14,476,283
T37 Bridgewater 15,670
T38 Bristol 1,276,119
T39 Brookfield 343,611
T40 Brooklyn 103,910
T41 Burlington 193,490
T42 Canaan 14,793
T43 Canterbury 58,684
T44 Canton 211,078
T45 Chaplin 48,563
T46 Cheshire 594,084
T47 Chester 57,736
T48 Clinton 268,611
T49 Colchester 330,363
T50 Colebrook 29,694
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T51 Columbia 111,276
T52 Cornwall 11,269
T53 Coventry 252,939
T54 Cromwell 288,951
T55 Danbury 2,079,675
T56 Darien 171,485
T57 Deep River 93,525
T58 Derby 462,718
T59 Durham 150,019
T60 East Granby 106,222
T61 East Haddam 186,418
T62 East Hampton 263,149
T63 East Hartford 3,877,281
T64 East Haven 593,493
T65 East Lyme 243,736
T66 East Windsor 232,457
T67 Eastford 23,060
T68 Easton 155,216
T69 Ellington 321,722
T70 Enfield 911,974
T71 Essex 74,572
T72 Fairfield 795,318
T73 Farmington 335,287
T74 Franklin 26,309
T75 Glastonbury 754,546
T76 Goshen 30,286
T77 Granby 244,839
T78 Greenwich 366,588
T79 Griswold 243,727
T80 Groton 433,177
T81 Guilford 456,863
T82 Haddam 170,440
T83 Hamden 4,491,337
T84 Hampton 38,070
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T85 Hartford 13,908,437
T86 Hartland 27,964
T87 Harwinton 113,987
T88 Hebron 208,666
T89 Kent 26,808
T90 Killingly 351,213
T91 Killingworth 85,270
T92 Lebanon 149,163
T93 Ledyard 307,619
T94 Lisbon 45,413
T95 Litchfield 169,828
T96 Lyme 21,862
T97 Madison 372,897
T98 Manchester 1,972,491
T99 Mansfield 525,280
T100 Marlborough 131,065
T101 Meriden 1,315,347
T102 Middlebury 154,299
T103 Middlefield 91,372
T104 Middletown 964,657
T105 Milford 1,880,830
T106 Monroe 404,221
T107 Montville 401,756
T108 Morris 28,110
T109 Naugatuck 2,405,660
T110 New Britain 5,781,991
T111 New Canaan 168,106
T112 New Fairfield 288,278
T113 New Hartford 140,338
T114 New Haven 2,118,290
T115 New London 750,249
T116 New Milford 565,898
T117 Newington 651,000
T118 Newtown 572,949
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T119 Norfolk 20,141
T120 North Branford 292,517
T121 North Canaan 66,052
T122 North Haven 487,882
T123 North Stonington 107,832
T124 Norwalk 3,401,590
T125 Norwich 1,309,943
T126 Old Lyme 79,946
T127 Old Saybrook 101,527
T128 Orange 284,365
T129 Oxford 171,492
T130 Plainfield 310,350
T131 Plainville 363,176
T132 Plymouth 255,581
T133 Pomfret 54,257
T134 Portland 192,715
T135 Preston 58,934
T136 Prospect 197,097
T137 Putnam 76,399
T138 Redding 189,781
T139 Ridgefield 512,848
T140 Rocky Hill 405,872
T141 Roxbury 15,998
T142 Salem 85,617
T143 Salisbury 20,769
T144 Scotland 36,200
T145 Seymour 343,388
T146 Sharon 19,467
T147 Shelton 706,038
T148 Sherman 39,000
T149 Simsbury 567,460
T150 Somers 141,697
T151 South Windsor 558,715
T152 Southbury 404,731
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T153 Southington 889,821
T154 Sprague 89,456
T155 Stafford 243,095
T156 Stamford 2,372,358
T157 Sterling 77,037
T158 Stonington 202,888
T159 Stratford 1,130,316
T160 Suffield 321,763
T161 Thomaston 158,888
T162 Thompson 114,582
T163 Tolland 303,971
T164 Torrington 2,435,109
T165 Trumbull 745,325
T166 Union 17,283
T167 Vernon 641,027
T168 Voluntown 33,914
T169 Wallingford 919,984
T170 Warren 11,006
T171 Washington 25,496
T172 Waterbury 13,438,542
T173 Waterford 259,091
T174 Watertown 453,012
T175 West Hartford 1,614,320
T176 West Haven 1,121,850
T177 Westbrook 80,601
T178 Weston 211,384
T179 Westport 262,402
T180 Wethersfield 940,267
T181 Willington 121,568
T182 Wilton 380,234
T183 Winchester 224,447
T184 Windham 513,847
T185 Windsor 593,921
T186 Windsor Locks 256,241
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T187 Wolcott 340,859
T188 Woodbridge 247,758
T189 Woodbury 200,175
T190 Woodstock 97,708
T191 Borough of Danielson -
T192 Borough of Litchfield -
T193 Bloomfield, Blue Hills FD 92,961
T194 Enfield Thompsonville FD #2 354,311
T195 Manchester - Eighth Utility District 436,718
T196 Middletown - City Fire 910,442
T197 Middletown So Fire 413,961
T198 Norwich CCD 552,565
T199 Norwich TCD 62,849
T200 Simsbury FD 221,536
T201 Plainfield Fire District -
T202 Windham, Special Service District #2 640,000
T203 Windham 1st Taxing District -
T204 Windham First
T205 West Haven First Center (D1) 1,039,843
T206 West Haven: Allingtown FD (D3) 483,505
T207 West Haven: West Shore FD (D2) 654,640]
[(2)] (d) For the fiscal years ending June 30, 2018, and June 30, 2019, 398
each municipality shall receive a municipal sharing grant payable not 399
later than October thirty-first of each year. The total amount of the 400
grant payable is as follows: 401
T208 Municipality Grant Amount
T209 Andover 96,020
T210 Ansonia 643,519
T211 Ashford 125,591
T212 Avon 539,387
T213 Barkhamsted 109,867
T214 Beacon Falls 177,547
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T215 Berlin 1,213,548
T216 Bethany 164,574
T217 Bethel 565,146
T218 Bethlehem 61,554
T219 Bloomfield 631,150
T220 Bolton 153,231
T221 Bozrah 77,420
T222 Branford 821,080
T223 Bridgeport 9,758,441
T224 Bridgewater 22,557
T225 Bristol 1,836,944
T226 Brookfield 494,620
T227 Brooklyn 149,576
T228 Burlington 278,524
T229 Canaan 21,294
T230 Canterbury 84,475
T231 Canton 303,842
T232 Chaplin 69,906
T233 Cheshire 855,170
T234 Chester 83,109
T235 Clinton 386,660
T236 Colchester 475,551
T237 Colebrook 42,744
T238 Columbia 160,179
T239 Cornwall 16,221
T240 Coventry 364,100
T241 Cromwell 415,938
T242 Danbury 2,993,644
T243 Darien 246,849
T244 Deep River 134,627
T245 Derby 400,912
T246 Durham 215,949
T247 East Granby 152,904
T248 East Haddam 268,344
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T249 East Hampton 378,798
T250 East Hartford 2,036,894
T251 East Haven 854,319
T252 East Lyme 350,852
T253 East Windsor 334,616
T254 Eastford 33,194
T255 Easton 223,430
T256 Ellington 463,112
T257 Enfield 1,312,766
T258 Essex 107,345
T259 Fairfield 1,144,842
T260 Farmington 482,637
T261 Franklin 37,871
T262 Glastonbury 1,086,151
T263 Goshen 43,596
T264 Granby 352,440
T265 Greenwich 527,695
T266 Griswold 350,840
T267 Groton 623,548
T268 Guilford 657,644
T269 Haddam 245,344
T270 Hamden 2,155,661
T271 Hampton 54,801
T272 Hartford 1,498,643
T273 Hartland 40,254
T274 Harwinton 164,081
T275 Hebron 300,369
T276 Kent 38,590
T277 Killingly 505,562
T278 Killingworth 122,744
T279 Lebanon 214,717
T280 Ledyard 442,811
T281 Lisbon 65,371
T282 Litchfield 244,464
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T283 Lyme 31,470
T284 Madison 536,777
T285 Manchester 1,971,540
T286 Mansfield 756,128
T287 Marlborough 188,665
T288 Meriden 1,893,412
T289 Middlebury 222,109
T290 Middlefield 131,529
T291 Middletown 1,388,602
T292 Milford 2,707,412
T293 Monroe 581,867
T294 Montville 578,318
T295 Morris 40,463
T296 Naugatuck 1,251,980
T297 New Britain 3,131,893
T298 New Canaan 241,985
T299 New Fairfield 414,970
T300 New Hartford 202,014
T301 New Haven 114,863
T302 New London 917,228
T303 New Milford 814,597
T304 Newington 937,100
T305 Newtown 824,747
T306 Norfolk 28,993
T307 North Branford 421,072
T308 North Canaan 95,081
T309 North Haven 702,295
T310 North Stonington 155,222
T311 Norwalk 4,896,511
T312 Norwich 1,362,971
T313 Old Lyme 115,080
T314 Old Saybrook 146,146
T315 Orange 409,337
T316 Oxford 246,859
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T317 Plainfield 446,742
T318 Plainville 522,783
T319 Plymouth 367,902
T320 Pomfret 78,101
T321 Portland 277,409
T322 Preston 84,835
T323 Prospect 283,717
T324 Putnam 109,975
T325 Redding 273,185
T326 Ridgefield 738,233
T327 Rocky Hill 584,244
T328 Roxbury 23,029
T329 Salem 123,244
T330 Salisbury 29,897
T331 Scotland 52,109
T332 Seymour 494,298
T333 Sharon 28,022
T334 Shelton 1,016,326
T335 Sherman 56,139
T336 Simsbury 775,368
T337 Somers 203,969
T338 South Windsor 804,258
T339 Southbury 582,601
T340 Southington 1,280,877
T341 Sprague 128,769
T342 Stafford 349,930
T343 Stamford 3,414,955
T344 Sterling 110,893
T345 Stonington 292,053
T346 Stratford 1,627,064
T347 Suffield 463,170
T348 Thomaston 228,716
T349 Thompson 164,939
T350 Tolland 437,559
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T351 Torrington 1,133,394
T352 Trumbull 1,072,878
T353 Union 24,878
T354 Vernon 922,743
T355 Voluntown 48,818
T356 Wallingford 1,324,296
T357 Warren 15,842
T358 Washington 36,701
T359 Waterbury 5,595,448
T360 Waterford 372,956
T361 Watertown 652,100
T362 West Hartford 2,075,223
T363 West Haven 1,614,877
T364 Westbrook 116,023
T365 Weston 304,282
T366 Westport 377,722
T367 Wethersfield 1,353,493
T368 Willington 174,995
T369 Wilton 547,338
T370 Winchester 323,087
T371 Windham 739,671
T372 Windsor 854,935
T373 Windsor Locks 368,853
T374 Wolcott 490,659
T375 Woodbridge 274,418
T376 Woodbury 288,147
T377 Woodstock 140,648
(e) For the fiscal year ending June 30, 2017, and each fiscal year 402
thereafter, each regional council of governments shall receive a 403
regional services grant, the amount of which will be based on a 404
formula to be determined by the secretary, except that, for the fiscal 405
year ending June 30, 2018, and each fiscal year thereafter, thirty-five 406
per cent of such grant moneys shall be awarded to regional councils of 407
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governments for the purpose of assisting regional education service 408
centers in merging their human resource, finance or technology 409
services with such services provided by municipalities within the 410
region. For the fiscal year ending June 30, 2017, three million dollars 411
shall be expended by the secretary from the Municipal Revenue 412
Sharing Fund established in section 4-66p for the purpose of the 413
regional services grant. No such council shall receive a grant for the 414
fiscal year ending June 30, 2018, or any fiscal year thereafter, unless the 415
secretary approves a spending plan for such grant moneys submitted 416
by such council to the secretary on or before July 1, 2017, and annually 417
thereafter. The regional councils of governments shall use such grants 418
for planning purposes and to achieve efficiencies in the delivery of 419
municipal services by regionalizing such services, including, but not 420
limited to, region-wide consolidation of such services. Such efficiencies 421
shall not diminish the quality of such services. A unanimous vote of 422
the representatives of such council shall be required for approval of 423
any expenditure from such grant. On or before October 1, 2017, and 424
biennially thereafter, each such council shall submit a report, in 425
accordance with section 11-4a, to the joint standing committees of the 426
General Assembly having cognizance of matters relating to planning 427
and development and finance, revenue and bonding. Such report shall 428
summarize the expenditure of such grants and provide 429
recommendations concerning the expansion, reduction or modification 430
of such grants. 431
(f) For the fiscal year ending June 30, 2020, and each fiscal year 432
thereafter, each municipality shall receive a municipal revenue sharing 433
grant as follows: 434
(1) (A) A municipality having a mill rate at or above twenty-five 435
shall receive the per capita distribution or pro rata distribution, 436
whichever is higher for such municipality. 437
(B) Such grants shall be increased by a percentage calculated as 438
follows: 439
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T378 Sum of per capita distribution amount for all
T379 municipalities having a mill rate below
T380 twenty-five – pro rata distribution amount for all
T381 municipalities having a mill rate below
T382 twenty-five
T383 _______________________________________
T384 Sum of all grants to municipalities calculated
T385 pursuant to subparagraph (A) of subdivision (1)
T386 of this subsection.
(C) Notwithstanding the provisions of subparagraphs (A) and (B) of 440
this subdivision, Hartford shall receive not more than 5.2 per cent of 441
the municipal revenue sharing grants distributed pursuant to this 442
subsection; Bridgeport shall receive not more than 4.5 per cent of the 443
municipal revenue sharing grants distributed pursuant to this 444
subsection; New Haven shall receive not more than 2.0 per cent of the 445
municipal revenue sharing grants distributed pursuant to this 446
subsection and Stamford shall receive not more than 2.8 per cent of the 447
equalization grants distributed pursuant to this subsection. Any excess 448
funds remaining after such reductions in payments to Hartford, 449
Bridgeport, New Haven and Stamford shall be distributed to all other 450
municipalities having a mill rate at or above twenty-five on a pro rata 451
basis according to the payment they receive pursuant to this 452
subdivision; and 453
(2) A municipality having a mill rate below twenty-five shall receive 454
the per capita distribution or pro rata distribution, whichever is less for 455
such municipality. 456
(3) For the purposes of this subsection, "mill rate" means the mill 457
rate for real property and personal property other than rental motor 458
vehicles subject to property tax pursuant to section 3 of this act. 459
(g) Except as provided in subsection (c) of this section, a 460
municipality may disburse any municipal revenue sharing grant funds 461
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to a district within such municipality. 462
(h) (1) Except as provided in subdivision (2) of this subsection, for 463
the fiscal year ending June 30, 2018, and each fiscal year thereafter, the 464
amount of the grant payable to a municipality in any year in 465
accordance with subsection (d) or (f) of this section shall be reduced if 466
such municipality increases its adopted budget expenditures for such 467
fiscal year above a cap equal to the amount of adopted budget 468
expenditures authorized for the previous fiscal year by 2.5 per cent or 469
more or the rate of inflation, whichever is greater. Such reduction shall 470
be in an amount equal to fifty cents for every dollar expended over the 471
cap set forth in this subsection. For the purposes of this section, (A) 472
"municipal spending" does not include expenditures for debt service, 473
special education, implementation of court orders or arbitration 474
awards, expenditures associated with a major disaster or emergency 475
declaration by the President of the United States, a disaster emergency 476
declaration issued by the Governor pursuant to chapter 517 or any 477
disbursement made to a district pursuant to subsection (c) or (g) of this 478
section, budgeting for an audited deficit, nonrecurring grants, capital 479
expenditures or payments on unfunded pension liabilities, (B) 480
"adopted budget expenditures" includes expenditures from a 481
municipality's general fund and expenditures from any nonbudgeted 482
funds, and (C) "capital expenditure" means a nonrecurring capital 483
expenditure of one hundred thousand dollars or more. Each 484
municipality shall annually certify to the secretary, on a form 485
prescribed by said secretary, whether such municipality has exceeded 486
the cap set forth in this subsection and if so the amount by which the 487
cap was exceeded. 488
(2) For the fiscal year ending June 30, 2018, and each fiscal year 489
thereafter, the amount of the grant payable to a municipality in any 490
year in accordance with subsection (d) or (f) of this section shall not be 491
reduced in the case of a municipality whose adopted budget 492
expenditures exceed the cap set forth in subdivision (1) of this 493
subsection by an amount proportionate to any increase to its municipal 494
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population from the previous fiscal year, as determined by the 495
secretary. 496
(i) For the fiscal year ending June 30, 2020, and each fiscal year 497
thereafter, the amount of the grant payable to a municipality in any 498
year in accordance with subsection (f) of this section shall be reduced 499
proportionately in the event that the total of such grants in such year 500
exceeds the amount available for such grants in the municipal revenue 501
sharing account established pursuant to subsection (b) of this section. 502
Sec. 10. Subdivision (16) of subsection (a) of section 12-18b of the 503
general statutes is repealed and the following is substituted in lieu 504
thereof (Effective October 1, 2019): 505
(16) "Mill rate" means the mill rate on real property and personal 506
property other than rental motor vehicles subject to property tax 507
pursuant to section 3 of this act. 508
Sec. 11. Subsection (b) of section 12-41 of the general statutes is 509
repealed and the following is substituted in lieu thereof (Effective 510
October 1, 2019, and applicable to assessment years commencing on or after 511
October 1, 2019): 512
(b) No person required by law to file an annual declaration of 513
personal property shall include in such declaration motor vehicles, 514
[that are registered in the office of the state Commissioner of Motor 515
Vehicles. With respect to any vehicle subject to taxation in a town other 516
than the town in which such vehicle is registered, pursuant to section 517
12-71, information concerning such vehicle may be included in a 518
declaration filed pursuant to this section or section 12-43, or on a 519
report filed pursuant to section 12-57a] as defined in section 14-1, other 520
than rental motor vehicles subject to property tax pursuant to section 3 521
of this act. 522
Sec. 12. Subsection (b) of section 12-55 of the general statutes is 523
repealed and the following is substituted in lieu thereof (Effective 524
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October 1, 2019, and applicable to assessment years commencing on or after 525
October 1, 2019): 526
(b) Prior to taking and subscribing to the oath upon the grand list, 527
the assessor or board of assessors shall equalize the assessments of 528
property in the town, if necessary, and make any assessment omitted 529
by mistake or required by law. The assessor or board of assessors may 530
increase or decrease the valuation of any property as reflected in the 531
last-preceding grand list, or the valuation as stated in any personal 532
property declaration or report received pursuant to this chapter. In 533
each case of any increase in valuation of a property above the 534
valuation of such property in the last-preceding grand list, or the 535
valuation, if any, stated by the person filing such declaration or report, 536
the assessor or board of assessors shall mail a written notice of 537
assessment increase to the last-known address of the owner of the 538
property the valuation of which has increased. All such notices shall be 539
subject to the provisions of subsection (c) of this section. 540
[Notwithstanding the provisions of this section, a notice of increase 541
shall not be required in any year with respect to a registered motor 542
vehicle the valuation of which has increased.] In the year of a 543
revaluation, the notice of increase sent in accordance with subsection 544
(f) of section 12-62 shall be in lieu of the notice required by this section. 545
Sec. 13. Subsection (a) of section 12-57a of the general statutes is 546
repealed and the following is substituted in lieu thereof (Effective 547
October 1, 2019): 548
(a) Any personal property subject to a contract of lease, except any 549
motor vehicle, [registered with the Commissioner of Motor Vehicles] 550
as defined in section 14-1, other than a rental motor vehicle subject to 551
property tax pursuant to section 3 of this act, which property is in the 552
possession of the lessee on any assessment day in the municipality in 553
which the lessee resides, shall, for information purposes only, be 554
included in the personal property declaration of the lessee as an 555
individual entry or as part of a list of such leased property in the 556
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possession of the lessee on such assessment day. Such entry or 557
declaration may be in the form of an attachment or a separate category 558
of property in such declaration and with respect to each item of such 559
leased property, the lessee shall be required to include the name and 560
address of the owner of such property and the term of the lease 561
applicable thereto. In the event the lessee is not required to submit a 562
personal property declaration in such municipality, any such items of 563
leased personal property shall be recorded in such form as used for 564
purposes of personal property declarations, adding thereto 565
identification of such property as leased personal property and 566
including with respect to each item of such property the name and 567
address of the owner thereof. 568
Sec. 14. Subdivision (5) of subsection (a) of section 12-63k of the 569
general statutes is repealed and the following is substituted in lieu 570
thereof (Effective October 1, 2019): 571
(5) "Mill rate" means the mill rate on real property and personal 572
property other than rental motor vehicles subject to property tax 573
pursuant to section 3 of this act. 574
Sec. 15. Section 12-71b of the general statutes is repealed and the 575
following is substituted in lieu thereof (Effective October 1, 2019, and 576
applicable to assessment years commencing on or after October 1, 2019): 577
(a) Any person who owns a rental motor vehicle [which] subject to 578
property tax pursuant to section 3 of this act or snowmobile, that is not 579
registered with the Commissioner of Motor Vehicles on the first day of 580
October in any assessment year and [which] that is registered 581
subsequent to [said] such first day of October but prior to the first day 582
of August in such assessment year shall be liable for the payment of 583
property tax with respect to such motor vehicle or snowmobile in the 584
town where such motor vehicle or snowmobile is subject to property 585
tax, in an amount as hereinafter provided, on the first day of January 586
immediately subsequent to the end of such assessment year. The 587
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property tax payable with respect to such motor vehicle [on said] or 588
snowmobile on such first day of January shall be in the amount 589
[which] that would be payable if such motor vehicle or snowmobile 590
had been entered in the taxable list of the town where such motor 591
vehicle or snowmobile is subject to property tax on the first day of 592
October in such assessment year if such registration occurs prior to the 593
first day of November. If such registration occurs on or after the first 594
day of November but prior to the first day of August in such 595
assessment year, such tax shall be a pro rata portion of the amount of 596
tax payable if such motor vehicle or snowmobile had been entered in 597
the taxable list of such town on October first in such assessment year to 598
be determined (1) by a ratio, the numerator of which shall be the 599
number of months from the date of such registration, including the 600
month in which registration occurs, to the first day of October next 601
succeeding and the denominator of which shall be twelve, or (2) upon 602
the affirmative vote of the legislative body of the municipality, by a 603
ratio the numerator of which shall be the number of days from the date 604
of such registration, including the day on which the registration 605
occurs, to the first day of October next succeeding and the 606
denominator of which shall be three hundred sixty-five. For purposes 607
of this section the term "assessment year" means the period of twelve 608
full months commencing with October first each year. 609
(b) Whenever any person who owns a rental motor vehicle [which] 610
subject to property tax pursuant to section 3 of this act or snowmobile, 611
that has been entered in the taxable list of the town where such motor 612
vehicle or snowmobile is subject to property tax in any assessment 613
year and who, subsequent to the first day of October in such 614
assessment year but prior to the first day of August in such assessment 615
year, replaces such motor vehicle or snowmobile with another such 616
motor vehicle or snowmobile, hereinafter referred to as the 617
replacement vehicle, which vehicle may be in a different classification 618
for purposes of registration than the motor vehicle or snowmobile 619
replaced, and provided one of the following conditions is applicable 620
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with respect to the motor vehicle or snowmobile replaced: (1) The 621
unexpired registration of the motor vehicle or snowmobile replaced is 622
transferred to the replacement vehicle, (2) the motor vehicle or 623
snowmobile replaced was stolen or totally damaged and proof 624
concerning such theft or total damage is submitted to the assessor in 625
such town, or (3) the motor vehicle or snowmobile replaced is sold by 626
such person within forty-five days immediately prior to or following 627
the date on which such person acquires the replacement vehicle, such 628
person shall be liable for the payment of property tax with respect to 629
the replacement vehicle in the town in which the motor vehicle or 630
snowmobile replaced is subject to property tax, in an amount as 631
hereinafter provided, on the first day of January immediately 632
subsequent to the end of such assessment year. If the replacement 633
vehicle is replaced by such person with another motor vehicle or 634
snowmobile prior to the first day of August in such assessment year, 635
the replacement vehicle shall be subject to property tax as provided in 636
this subsection and such other motor vehicle or snowmobile replacing 637
the replacement vehicle, or any motor vehicle or snowmobile replacing 638
such other motor vehicle or snowmobile in such assessment year, shall 639
be deemed to be the replacement vehicle for purposes of this 640
subsection and shall be subject to property tax as provided herein. The 641
property tax payable with respect to the replacement vehicle on [said] 642
such first day of January shall be the amount by which subparagraph 643
(A) of this subdivision is in excess of subparagraph (B) of this 644
subdivision as follows: (A) The property tax [which] that would be 645
payable if the replacement vehicle had been entered in the taxable list 646
of the town in which the motor vehicle or snowmobile replaced is 647
subject to property tax on the first day of October in such assessment 648
year if such registration occurs prior to the first day of November, 649
however if such registration occurs on or after the first day of 650
November but prior to the first day of August in such assessment year, 651
such tax shall be a pro rata portion of the amount of tax payable if such 652
motor vehicle or snowmobile had been entered in the taxable list of 653
such town on October first in such assessment year to be determined 654
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by a ratio, the numerator of which shall be the number of months from 655
the date of such registration, including the month in which registration 656
occurs, to the first day of October next succeeding and the 657
denominator of which shall be twelve, provided if such person, on 658
[said] such first day of October, was entitled to any exemption under 659
section 12-81, as amended by this act, [which] that was allowed in the 660
assessment of the motor vehicle or snowmobile replaced, such 661
exemption shall be allowed for purposes of determining the property 662
tax payable with respect to the replacement vehicle as provided herein; 663
(B) the property tax payable by such person with respect to the motor 664
vehicle or snowmobile replaced, provided if the replacement vehicle is 665
registered subsequent to the thirty-first day of October but prior to the 666
first day of August in such assessment year such property tax payable 667
with respect to the motor vehicle or snowmobile replaced shall, for 668
purposes of the computation herein, be deemed to be a pro rata 669
portion of such property tax to be prorated in the same manner as the 670
amount of tax determined under subparagraph (A) [above] of this 671
subdivision. 672
(c) Any person who owns a commercial rental motor vehicle 673
[which] subject to property tax pursuant to section 3 of this act that has 674
been temporarily registered at any time during any assessment year 675
and [which] that has not during such period been entered in the 676
taxable list of any town in the state for purposes of the property tax 677
and with respect to which no permanent registration has been issued 678
during such period, shall be liable for the payment of property tax 679
with respect to such motor vehicle in the town where such motor 680
vehicle is subject to property tax on the first day of January 681
immediately following the end of such assessment year, in an amount 682
as hereinafter provided. The property tax payable shall be in the 683
amount [which] that would be payable if such motor vehicle had been 684
entered in the taxable list of the town where such motor vehicle is 685
subject to property tax on the first day of October in such assessment 686
year. 687
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(d) Any rental motor vehicle subject to property tax pursuant to 688
section 3 of this act and as provided in this section shall, except as 689
otherwise provided in subsection (b) of this section, be subject to such 690
property tax in the town in which such motor vehicle was last 691
registered in the assessment year ending immediately preceding the 692
day on which such property tax is payable as provided in this section. 693
(e) Whenever any rental motor vehicle subject to property tax 694
pursuant to section 3 of this act and as provided in this section has 695
been replaced by the owner with another motor vehicle in the 696
assessment year immediately preceding the day on which such 697
property tax is payable, each such motor vehicle shall be subject to 698
property tax as provided in this section. 699
(f) Upon receipt by the assessor in any town of notice from the 700
Commissioner of Motor Vehicles, in a manner as prescribed by said 701
commissioner, with respect to any rental motor vehicle subject to 702
property tax pursuant to section 3 of this act and in accordance with 703
the provisions of this section and [which] that has not been entered in 704
the taxable grand list of such town, such assessor shall determine the 705
value of such motor vehicle for purposes of property tax assessment 706
and shall add such value to the taxable grand list in such town for the 707
immediately preceding assessment date and the tax thereon shall be 708
levied and collected by the tax collector. Such property tax shall be 709
payable not later than the first day of February following the first day 710
of January on which the owner of such motor vehicle becomes liable 711
for the payment of property tax with respect to such motor vehicle in 712
accordance with the provisions of this section, subject to any 713
determination in accordance with section 12-142 that such tax shall be 714
due and payable in installments. Said owner may app eal the 715
assessment of such motor vehicle, as determined by the assessor in 716
accordance with this subsection, to the board of assessment appeals 717
next succeeding the date on which the tax based on such assessment is 718
payable, and thereafter, to the Superior Court as provided in section 719
12-117a. If the amount of such tax is reduced upon appeal, the portion 720
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thereof which has been paid in excess of the amount determined to be 721
due upon appeal shall be refunded to said owner. 722
(g) Any rental motor vehicle [which] that is not registered in this 723
state shall be subject to property tax pursuant to section 3 of this act in 724
this state if such motor vehicle in the normal course of operation most 725
frequently leaves from and returns to or remains in one or more points 726
within this state, and such motor vehicle shall be subject to such 727
property tax in the town within which such motor vehicle in the 728
normal course of operation most frequently leaves from and returns to 729
or remains, provided when the owner of such motor vehicle is a 730
resident in any town in the state, it shall be presumed that such motor 731
vehicle most frequently leaves from and returns to or remains in such 732
town unless evidence, satisfactory to the assessor in such town, is 733
submitted to the contrary. 734
Sec. 16. Subdivision (4) of section 12-81 of the general statutes is 735
repealed and the following is substituted in lieu thereof (Effective 736
October 1, 2019): 737
(4) (A) Except as otherwise provided by law, personal property 738
belonging to, held in trust for, or leased to, a municipal corporation of 739
this state and used for a public purpose, including personal property 740
used for cemetery purposes, and (B) real property belonging to, held in 741
trust for, or leased to, a municipal corporation of this state and used for 742
a public purpose, including real property used for cemetery purposes, 743
provided any such leased personal property, including, but not limited 744
to, motor vehicles subject to the provisions of section [12-71] 3 of this 745
act and any such leased real property is located within the boundaries 746
of such municipal corporation; 747
Sec. 17. Subdivision (28) of section 12-81 of the general statutes is 748
repealed and the following is substituted in lieu thereof (Effective 749
October 1, 2019): 750
(28) Subject to the provisions of sections 12-89, 12-90 and 12-95, 751
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property to the amount of one thousand dollars, which property 752
belongs to, or is held in trust for, any resident or nonresident of this 753
state who was in the regular Army of the United States on the 754
assessment day and who has been detailed by the Secretary of the 755
Army for duty in this state for the instruction of the Connecticut 756
National Guard. Any person receiving the foregoing exemption shall 757
be entitled to an additional exemption of two thousand dollars on 758
tangible personal property belonging to, or held in trust for, him, 759
which property is necessary or convenient for the use of such person in 760
the performance of his official duties and which property shall consist 761
of military equipment, horses [, vehicles] and furniture; 762
Sec. 18. Section 12-81cc of the general statutes is repealed and the 763
following is substituted in lieu thereof (Effective October 1, 2019): 764
Any person who has established his or her entitlement to a property 765
tax exemption under subdivisions (19), (20), (22), (23), (24), (25), (26) [,] 766
or (28) [or (53)] of section 12-81, as amended by this act, for a particular 767
assessment year shall be issued a certificate as to such entitlement by 768
the tax assessor of the relevant municipality. Such person shall be 769
entitled to such exemption in any municipality in this state for such 770
assessment year provided a copy of such certificate is provided to the 771
tax assessor of any municipality in which such exemption is claimed 772
and further provided such person would otherwise have been eligible 773
for such exemption in such municipality if he or she had filed for such 774
exemption as provided under the general statutes. 775
Sec. 19. Subsection (c) of section 12-169a of the general statutes is 776
repealed and the following is substituted in lieu thereof (Effective 777
October 1, 2019): 778
(c) A municipality may redesign and designate a place on its 779
municipal [motor vehicle] property tax bill for taxpayers to check off 780
amounts to donate to the local scholarship fund. The redesign of such 781
tax bill shall be done so as to allow a taxpayer to voluntarily check off 782
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and donate an amount of at least one dollar. The donated amount shall 783
not reduce the tax liability but shall be in addition to the amount 784
otherwise due and payable. The redesign of the [motor vehicle] 785
property tax bill shall be approved by the Office of Policy and 786
Management prior to its use. The municipality may include an insert 787
with its [motor vehicle] property tax bills [which] that explains the 788
scholarship fund and the check-off provision to the taxpayer. The town 789
treasurer shall deposit all moneys collected as a result of the check-off 790
in the fund and the treasurer may accept donations from other sources 791
for purposes of the fund. 792
Sec. 20. Section 12-704c of the general statutes is repealed and the 793
following is substituted in lieu thereof (Effective October 1, 2019): 794
(a) Any resident of this state, as defined in subdivision (1) of 795
subsection (a) of section 12-701, subject to the tax under this chapter for 796
any taxable year shall be entitled to a credit in determining the amount 797
of tax liability under this chapter, for all or a portion, as permitted by 798
this section, of the amount of property tax, as defined in this section, 799
first becoming due and actually paid during such taxable year by such 800
person on such person's primary residence or motor vehicle in 801
accordance with the provisions of this section, provided in the case of a 802
person who files a return under the federal income tax for such taxable 803
year as an unmarried individual, a married individual filing separately 804
or a head of household, one motor vehicle shall be eligible for such 805
credit and in the case of [a husband and wife] persons who file a return 806
under federal income tax for such taxable year as married individuals 807
filing jointly, no more than two motor vehicles shall be eligible for a 808
credit under the provisions of this section. 809
(b) (1) The credit allowed under this section shall not exceed (A) [for 810
taxable years commencing on or after January 1, 2006, but prior to 811
January 1, 2011, five hundred dollars; (B)] for taxable years 812
commencing on or after January 1, 2011, but prior to January 1, 2016, 813
three hundred dollars; and [(C)] (B) for taxable years commencing on 814
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or after January 1, 2016, two hundred dollars. In the case of any 815
[husband and wife] persons who file a return under the federal income 816
tax for such taxable year as married individuals filing a joint return, 817
the credit allowed, in the aggregate, shall not exceed such [amounts] 818
amount for each such taxable year. 819
(2) Notwithstanding the provisions of subsection (a) of this section, 820
for the taxable years commencing January 1, 2017, and January 1, 2018, 821
the credit under this section shall be allowed only for a resident of this 822
state (A) who has attained age sixty-five before the close of the 823
applicable taxable year, or (B) who files a return under the federal 824
income tax for the applicable taxable year validly claiming one or more 825
dependents. 826
[(c) (1) (A) For taxable years commencing prior to January 1, 2000, in 827
the case of any such taxpayer who files under the federal income tax 828
for such taxable year as an unmarried individual whose Connecticut 829
adjusted gross income exceeds fifty-two thousand five hundred 830
dollars, the amount of the credit that exceeds one hundred dollars shall 831
be reduced by ten per cent for each ten thousand dollars, or fraction 832
thereof, by which the taxpayer's Connecticut adjusted gross income 833
exceeds said amount. 834
(B) For taxable years commencing on or after January 1, 2000, but 835
prior to January 1, 2001, in the case of any such taxpayer who files 836
under the federal income tax for such taxable year as an unmarried 837
individual whose Connecticut adjusted gross income exceeds fifty-838
three thousand five hundred dollars, the amount of the credit that 839
exceeds one hundred dollars shall be reduced by ten per cent for each 840
ten thousand dollars, or fraction thereof, by which the taxpayer's 841
Connecticut adjusted gross income exceeds said amount. 842
(C) For taxable years commencing on or after January 1, 2001, but 843
prior to January 1, 2004, in the case of any such taxpayer who files 844
under the federal income tax for such taxable year as an unmarried 845
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individual whose Connecticut adjusted gross income exceeds fifty-four 846
thousand five hundred dollars, the amount of the credit shall be 847
reduced by ten per cent for each ten thousand dollars, or fraction 848
thereof, by which the taxpayer's Connecticut adjusted gross income 849
exceeds said amount. 850
(D) For taxable years commencing on or after January 1, 2004, but 851
prior to January 1, 2007, in the case of any such taxpayer who files 852
under the federal income tax for such taxable year as an unmarried 853
individual whose Connecticut adjusted gross income exceeds fifty-five 854
thousand dollars, the amount of the credit shall be reduced by ten per 855
cent for each ten thousand dollars, or fraction thereof, by which the 856
taxpayer's Connecticut adjusted gross income exceeds said amount. 857
(E) For taxable years commencing on or after January 1, 2007, but 858
prior to January 1, 2008, in the case of any such taxpayer who files 859
under the federal income tax for such taxable year as an unmarried 860
individual whose Connecticut adjusted gross income exceeds fifty-five 861
thousand five hundred dollars, the amount of the credit shall be 862
reduced by ten per cent for each ten thousand dollars, or fraction 863
thereof, by which the taxpayer's Connecticut adjusted gross income 864
exceeds said amount. 865
(F) For taxable years commencing on or after January 1, 2008, but 866
prior to January 1, 2011, in the case of any such taxpayer who files 867
under the federal income tax for such taxable year as an unmarried 868
individual whose Connecticut adjusted gross income exceeds fifty-six 869
thousand five hundred dollars, the amount of the credit shall be 870
reduced by ten per cent for each ten thousand dollars, or fraction 871
thereof, by which the taxpayer's Connecticut adjusted gross income 872
exceeds said amount.] 873
[(G)] (c) (1) (A) For taxable years commencing on or after January 1, 874
2011, but prior to January 1, 2013, in the case of any such taxpayer who 875
files under the federal income tax for such taxable year as an 876
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unmarried individual whose Connecticut adjusted gross income 877
exceeds fifty-six thousand five hundred dollars, the amount of the 878
credit shall be reduced by fifteen per cent for each ten thousand 879
dollars, or fraction thereof, by which the taxpayer's Connecticut 880
adjusted gross income exceeds said amount. 881
[(H)] (B) For taxable years commencing on or after January 1, 2013, 882
but prior to January 1, 2014, in the case of any such taxpayer who files 883
under the federal income tax for such taxable year as an unmarried 884
individual whose Connecticut adjusted gross income exceeds sixty 885
thousand five hundred dollars, the amount of the credit shall be 886
reduced by fifteen per cent for each ten thousand dollars, or fraction 887
thereof, by which the taxpayer's Connecticut adjusted gross income 888
exceeds said amount. 889
[(I)] (C) For taxable years commencing on or after January 1, 2014, 890
but prior to January 1, 2016, in the case of any such taxpayer who files 891
under the federal income tax for such taxable year as an unmarried 892
individual whose Connecticut adjusted gross income exceeds forty-893
seven thousand five hundred dollars, the amount of the credit shall be 894
reduced by fifteen per cent for each ten thousand dollars, or fraction 895
thereof, by which the taxpayer's Connecticut adjusted gross income 896
exceeds said amount. 897
[(J)] (D) For taxable years commencing on or after January 1, 2016, in 898
the case of any such taxpayer who files under the federal income tax 899
for such taxable year as an unmarried individual whose Connecticut 900
adjusted gross income exceeds forty-nine thousand five hundred 901
dollars, the amount of the credit shall be reduced by fifteen per cent for 902
each ten thousand dollars, or fraction thereof, by which the taxpayer's 903
Connecticut adjusted gross income exceeds said amount. 904
(2) In the case of any such taxpayer who files under the federal 905
income tax for such taxable year as a married individual filing 906
separately whose Connecticut adjusted gross income exceeds thirty-907
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LCO No. 7313 42 of 45
five thousand two hundred fifty dollars, the amount of the credit shall 908
be reduced by fifteen per cent for each five thousand dollars, or 909
fraction thereof, by which the taxpayer's Connecticut adjusted gross 910
income exceeds said amount. 911
(3) In the case of a taxpayer who files under the federal income tax 912
for such taxable year as a head of household whose Connecticut 913
adjusted gross income exceeds fifty-four thousand five hundred 914
dollars, the amount of the credit shall be reduced by fifteen per cent for 915
each ten thousand dollars or fraction thereof, by which the taxpayer's 916
Connecticut adjusted gross income exceeds said amount. 917
(4) In the case of a taxpayer who files under federal income tax for 918
such taxable year as married individuals filing jointly whose 919
Connecticut adjusted gross income exceeds seventy thousand five 920
hundred dollars, the amount of the credit shall be reduced by fifteen 921
per cent for each ten thousand dollars, or fraction thereof, by which the 922
taxpayer's Connecticut adjusted gross income exceeds said amount. 923
(d) [The] For taxable years commencing prior to January 1, 2021, 924
credit allowed under the provisions of this section shall be available 925
for any person leasing a motor vehicle pursuant to a written agreement 926
for a term of more than one year. Such lessee shall be entitled to the 927
credit in accordance with the provisions of this section for the taxes 928
actually paid by the lessor or lessee on such leased vehicle, provided 929
the lessee was lawfully in possession of the motor vehicle at such time 930
when the taxes first became due. The lessor shall provide the lessee 931
with documentation establishing, to the satisfaction of the 932
Commissioner of Revenue Services, the amount of property tax paid 933
during the time period in which the lessee was lawfully in possession 934
of the motor vehicle. The lessor of the motor vehicle shall not be 935
entitled to a credit under the provisions of this section. 936
(e) The credit may only be used to reduce [such] a qualifying 937
taxpayer's tax liability for the year for which such credit is applicable 938
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and shall not be used to reduce such tax liability to less than zero. 939
(f) The amount of tax due pursuant to sections 12-705 and 12-722 940
shall be calculated without regard to this credit. 941
(g) For the purposes of this section: (1) "Property tax" means the 942
amount of property tax exclusive of any interest, fees or charges 943
thereon for which a taxpayer is liable, or in the case of any [husband 944
and wife] persons who file a return under the federal income tax for 945
such taxable year as married individuals filing a joint return, for which 946
[the husband or wife] either or both spouses are liable, to a 947
Connecticut political subdivision (A) for assessment years 948
commencing prior to October 1, 2019, on the taxpayer's primary 949
residence or motor vehicles, and (B) for assessment years commencing 950
on or after October 1, 2019, on the taxpayer's primary residence; (2) 951
"motor vehicle" means a motor vehicle, as defined in section 14-1, 952
[which] that is privately owned or leased; and (3) property tax first 953
becomes due, if due and payable in a single installment, on the date 954
designated by the legislative body of the municipality as the date on 955
which such installment shall be due and payable and, if due and 956
payable in two or more installments, on the date designated by the 957
legislative body of the municipality as the date on which such 958
installment shall be due and payable or, at the election of the taxpayer, 959
on the date designated by the legislative body of the municipality as 960
the date on which any earlier installment of such tax shall be due and 961
payable. 962
Sec. 21. Subsection (c) of section 14-34a of the general statutes is 963
repealed and the following is substituted in lieu thereof (Effective 964
October 1, 2019): 965
(c) Notwithstanding any such agreement or plan, (1) any [such] 966
commercial rental vehicle garaged at any fixed location or which 967
leaves from and returns to one or more points within this state in the 968
normal course of operations, shall be taxable in this state as personal 969
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property, if such vehicle is subject to property tax pursuant to section 3 970
of this act, in the town where such vehicle is garaged; (2) registration 971
shall be denied any such vehicle if any personal property taxes are 972
unpaid with respect to such vehicle, as provided in section 14-33; and 973
(3) any such vehicle based in this state shall be subject to the provisions 974
of sections 14-12, 14-15, 14-15a, 14-16a and chapter 247. 975
Sec. 22. Sections 7-328b, 12-81h, 12-122a and 12-129s of the general 976
statutes are repealed. (Effective October 1, 2019) 977
Sec. 23. Subdivisions (53), (66) and (71) of section 12-81 of the 978
general statutes are repealed. (Effective October 1, 2019) 979
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-71
Sec. 2 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-81
Sec. 3 from passage New section
Sec. 4 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-62a
Sec. 5 October 1, 2019 New section
Sec. 6 from passage 12-62r
Sec. 7 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-115
Sec. 8 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
15-101bb
Sec. 9 October 1, 2019 4-66l
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Sec. 10 October 1, 2019 12-18b(a)(16)
Sec. 11 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-41(b)
Sec. 12 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-55(b)
Sec. 13 October 1, 2019 12-57a(a)
Sec. 14 October 1, 2019 12-63k(a)(5)
Sec. 15 October 1, 2019, and
applicable to assessment
years commencing on or
after October 1, 2019
12-71b
Sec. 16 October 1, 2019 12-81(4)
Sec. 17 October 1, 2019 12-81(28)
Sec. 18 October 1, 2019 12-81cc
Sec. 19 October 1, 2019 12-169a(c)
Sec. 20 October 1, 2019 12-704c
Sec. 21 October 1, 2019 14-34a(c)
Sec. 22 October 1, 2019 Repealer section
Sec. 23 October 1, 2019 Repealer section
Statement of Purpose:
To eliminate the property tax on certain motor vehicles and adjust the
uniform property assessment rate.
[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.]