Connecticut 2019 Regular Session

Connecticut Senate Bill SB01139 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	LCO No. 7313 1 of 45
4	4
5	5	General Assembly Raised Bill No. 1139
6	6	January Session, 2019
7	7	LCO No. 7313
8	8
9	9
10	10	Referred to Committee on FINANCE, REVENUE AND
11	11	BONDING
12	12
13	13
14	14	Introduced by:
15	15	(FIN)
16	16
17	17
18	18
19	19	AN ACT ELIMINATING PROPERTY TAX ON CERTAIN MOTOR
20	20	VEHICLES AND ADJUSTI NG THE UNIFORM PROPE RTY
21	21	ASSESSMENT RATE.
22	22	Be it enacted by the Senate and House of Representatives in General
23	23	Assembly convened:
24	24
25	25	Section 1. Section 12-71 of the general statutes is repealed and the 1
26	26	following is substituted in lieu thereof (Effective October 1, 2019, and 2
27	27	applicable to assessment years commencing on or after October 1, 2019): 3
28	28	(a) All goods, chattels and effects or any interest therein, including 4
29	29	any interest in a leasehold improvement classified as other than real 5
30	30	property and excluding motor vehicles, as defined in section 14-1, 6
31	31	except as provided in section 3 of this act, belonging to any person 7
32	32	who is a resident in this state, shall be listed for purposes of property 8
33	33	tax in the town where such person resides, subject to the provisions of 9
34	34	sections 12-41, as amended by this act, 12-43 and 12-59. Any such 10
35	35	property belonging to any nonresident shall be listed for purposes of 11
36	36	property tax as provided in section 12-43. [Motor] Rental motor 12
37	37	vehicles, if subject to property tax pursuant to section 3 of this act, and 13
38	38	snowmobiles shall be listed for purposes of the property tax in 14
39	39	Raised Bill No. 1139
40	40
41	41
42	42
43	43	LCO No. 7313 2 of 45
44	44
45	45	accordance with subsection (f) of this section. 15
46	46	(b) Except as otherwise provided by the general statutes, property 16
47	47	subject to this section shall be valued at the same percentage of its then 17
48	48	actual valuation as the assessors have determined with respect to the 18
49	49	listing of real estate for the same year, except that any rental motor 19
50	50	vehicle subject to property tax pursuant to section 3 of this act, that is 20
51	51	an antique, rare or special interest motor vehicle, as defined in section 21
52	52	14-1, shall be assessed at a value of not more than five hundred dollars. 22
53	53	The owner of such antique, rare or special interest motor vehicle may 23
54	54	be required by the assessors to provide reasonable documentation that 24
55	55	such motor vehicle is an antique, rare or special interest motor vehicle, 25
56	56	provided any motor vehicle for which special number plates have been 26
57	57	issued pursuant to section 14-20 shall not be required to provide any 27
58	58	such documentation. The provisions of this section shall not include 28
59	59	money or property actually invested in merchandise or manufacturing 29
60	60	carried on out of this state or machinery or equipment which would be 30
61	61	eligible for exemption under subdivision (72) of section 12-81 once 31
62	62	installed and which cannot begin or which has not begun 32
63	63	manufacturing, processing or fabricating; or which is being used for 33
64	64	research and development, including experimental or laboratory 34
65	65	research and development, design or engineering directly related to 35
66	66	manufacturing or being used for the significant servicing, overhauling 36
67	67	or rebuilding of machinery and equipment for industrial use or the 37
68	68	significant overhauling or rebuilding of other products on a factory 38
69	69	basis or being used for measuring or testing or metal finishing or in the 39
70	70	production of motion pictures, video and sound recordings. 40
71	71	(c) Upon payment of the property tax assessed with respect to any 41
72	72	property referred to in this section, owned by a resident or nonresident 42
73	73	of this state, which is currently used or intended for use in relation to 43
74	74	construction, building, grading, paving or similar projects, including, 44
75	75	but not limited to, rental motor vehicles subject to property tax 45
76	76	pursuant to section 3 of this act, bulldozers, tractors and any 46
77	77	trailer-type vehicle, excluding any such equipment weighing less than 47
78	78	Raised Bill No. 1139
79	79
80	80
81	81
82	82	LCO No. 7313 3 of 45
83	83
84	84	five hundred pounds, and excluding any such motor vehicle subject to 48
85	85	registration pursuant to chapter 246 or exempt from such registration 49
86	86	by section 14-34, the town in which such equipment is taxed shall 50
87	87	issue, at the time of such payment, for display on a conspicuous 51
88	88	surface of each such item of equipment for which such tax has been 52
89	89	paid, a validation decal or sticker, identifiable as to the year of issue, 53
90	90	which will be presumptive evidence that such tax has been paid in the 54
91	91	appropriate town of the state. 55
92	92	(d) (1) Personal property subject to taxation under this chapter shall 56
93	93	not include computer software, except when the cost thereof is 57
94	94	included, without being separately stated, in the cost of computer 58
95	95	hardware. "Computer software" shall include any program or routine 59
96	96	used to cause a computer to perform a specific task or set of tasks, 60
97	97	including without limitation, operational and applicational programs 61
98	98	and all documentation related thereto. 62
99	99	(2) The provisions of subdivision (1) of this subsection shall be 63
100	100	applicable (A) to the assessment year commencing October 1, 1988, 64
101	101	and each assessment year thereafter, and (B) to any assessment of 65
102	102	computer software made after September 30, 1988, for any assessment 66
103	103	year commencing before October 1, 1988. 67
104	104	(3) Nothing contained in this subsection shall create any implication 68
105	105	related to liability for property tax with respect to computer software 69
106	106	prior to July 1, 1989. 70
107	107	(4) A certificate of correction in accordance with section 12-57 shall 71
108	108	not be issued with respect to any property described in subdivision (1) 72
109	109	of this subsection for any assessment year commencing prior to 73
110	110	October 1, 1989. 74
111	111	(e) For assessment years commencing on or after October 1, 1992, 75
112	112	each municipality shall exempt aircraft, as defined in section 15-34, 76
113	113	from the provisions of this chapter. 77
114	114	Raised Bill No. 1139
115	115
116	116
117	117
118	118	LCO No. 7313 4 of 45
119	119
120	120	(f) (1) Property subject to taxation under this chapter shall include 78
121	121	each registered and unregistered rental motor vehicle subject to 79
122	122	property tax pursuant to section 3 of this act, and snowmobile that, in 80
123	123	the normal course of operation, most frequently leaves from and 81
124	124	returns to or remains in a town in this state, and any other such motor 82
125	125	vehicle or snowmobile located in a town in this state, which motor 83
126	126	vehicle or snowmobile is not used or is not capable of being used. 84
127	127	(2) Any rental motor vehicle subject to property tax pursuant to 85
128	128	section 3 of this act, or snowmobile registered in this state subject to 86
129	129	taxation in accordance with the provisions of this subsection shall be 87
130	130	set in the list of the town where such vehicle in the normal course of 88
131	131	operation most frequently leaves from and returns to or in which it 89
132	132	remains. It shall be presumed that any such motor vehicle or 90
133	133	snowmobile most frequently leaves from and returns to or remains in 91
134	134	the town in which the owner of such motor vehicle or snowmobile 92
135	135	resides, unless a provision of this subsection otherwise expressly 93
136	136	provides. As used in this subsection, "the town in which the owner of 94
137	137	such motor vehicle or snowmobile resides" means the town in this 95
138	138	state where (A) the owner, if an individual, has established a legal 96
139	139	residence consisting of a true, fixed and permanent home to which 97
140	140	such individual intends to return after any absence, or (B) the owner, if 98
141	141	a company, corporation, limited liability company, partnership, firm or 99
142	142	any other type of public or private organization, association or society, 100
143	143	has an established site for conducting the purposes for which it was 101
144	144	created. In the event such an entity resides in more than one town in 102
145	145	this state, it shall be subject to taxation by each such town with respect 103
146	146	to any registered or unregistered rental motor vehicle subject to 104
147	147	property tax pursuant to section 3 of this act or snowmobile that most 105
148	148	frequently leaves from and returns to or remains in such town. 106
149	149	[(3) Any motor vehicle owned by a nonresident of this state shall be 107
150	150	set in the list of the town where such vehicle in the normal course of 108
151	151	operation most frequently leaves from and returns to or in which it 109
152	152	remains. If such vehicle in the normal course of operation most 110
153	153	Raised Bill No. 1139
154	154
155	155
156	156
157	157	LCO No. 7313 5 of 45
158	158
159	159	frequently leaves from and returns to or remains in more than one 111
160	160	town, it shall be set in the list of the town in which such vehicle is 112
161	161	located for the three or more months preceding the assessment day in 113
162	162	any year, except that, if such vehicle is located in more than one town 114
163	163	for three or more months preceding the assessment day in any year, it 115
164	164	shall be set in the list of the town where it is located for the three 116
165	165	months or more in such year nearest to such assessment day. In the 117
166	166	event a motor vehicle owned by a nonresident is not located in any 118
167	167	town for three or more of the months preceding the assessment day in 119
168	168	any year, such vehicle shall be set in the list of the town where such 120
169	169	vehicle is located on such assessment day. 121
170	170	(4) Notwithstanding any provision of subdivision (2) of this 122
171	171	subsection: (A) Any registered motor vehicle that is assigned to an 123
172	172	employee of the owner of such vehicle for the exclusive use of such 124
173	173	employee and which, in the normal course of operation most 125
174	174	frequently leaves from and returns to or remains in such employee’s 126
175	175	town of residence, shall be set in the list of the town where such 127
176	176	employee resides; (B) any registered motor vehicle that is being 128
177	177	operated, pursuant to a lease, by a person other than the owner of such 129
178	178	vehicle, or such owner’s employee, shall be set in the list of the town 130
179	179	where the person who is operating such vehicle pursuant to said lease 131
180	180	resides; (C) any registered motor vehicle designed or used for 132
181	181	recreational purposes, including, but not limited to, a camp trailer, 133
182	182	camper or motor home, shall be set in the list of the town such vehicle, 134
183	183	in the normal course of its operation for camping, travel or recreational 135
184	184	purposes in this state, most frequently leaves from and returns to or 136
185	185	the town in which it remains. If such a vehicle is not used in this state 137
186	186	in its normal course of operation for camping, travel or recreational 138
187	187	purposes, such vehicle shall be set in the list of the town in this state in 139
188	188	which the owner of such vehicle resides; and (D) any registered motor 140
189	189	vehicle that is used or intended for use for the purposes of 141
190	190	construction, building, grading, paving or similar projects, or to 142
191	191	facilitate any such project, shall be set in the list of the town in which 143
192	192	Raised Bill No. 1139
193	193
194	194
195	195
196	196	LCO No. 7313 6 of 45
197	197
198	198	such project is situated if such vehicle is located in said town for the 144
199	199	three or more months preceding the assessment day in any year, 145
200	200	provided (i) if such vehicle is located in more than one town in this 146
201	201	state for three or more months preceding the assessment day in any 147
202	202	year, such vehicle shall be set in the list of the town where it is located 148
203	203	for the three months or more in such year nearest to such assessment 149
204	204	day, and (ii) if such vehicle is not located in any town for three or more 150
205	205	of the months preceding the assessment day in any year, such vehicle 151
206	206	shall be set in the list of the town where such vehicle is located on such 152
207	207	assessment day. 153
208	208	(5) The owner of a motor vehicle subject to taxation in accordance 154
209	209	with the provisions of subdivision (4) of this subsection in a town other 155
210	210	than the town in which such owner resides may register such vehicle 156
211	211	in the town in which such vehicle is subject to taxation.] 157
212	212	[(6)] (3) Information concerning any rental motor vehicle subject to 158
213	213	property tax pursuant to section 3 of this act or snowmobile subject to 159
214	214	taxation in a town other than the town in which it is registered may be 160
215	215	included on any declaration or report filed pursuant to section 12-41, 161
216	216	as amended by this act, 12-43 or 12-57a, as amended by this act. If [a] 162
217	217	such motor vehicle or snowmobile is registered in a town in which it is 163
218	218	not subject to taxation, [pursuant to the provisions of subdivision (4) of 164
219	219	this section,] the assessor of the town in which such motor vehicle or 165
220	220	snowmobile is subject to taxation shall notify the assessor of the town 166
221	221	in which such motor vehicle or snowmobile is registered of the name 167
222	222	and address of the owner of such motor vehicle or snowmobile, the 168
223	223	vehicle identification or snowmobile registration number and the town 169
224	224	in which such motor vehicle or snowmobile is subject to taxation. The 170
225	225	assessor of the town in which [said vehicle] such motor vehicle or 171
226	226	snowmobile is registered and the assessor of the town in which [said 172
227	227	vehicle] such motor vehicle or snowmobile is subject to taxation shall 173
228	228	cooperate in administering the provisions of this section concerning 174
229	229	the listing of such motor vehicle or snowmobile for property tax 175
230	230	purposes. 176
231	231	Raised Bill No. 1139
232	232
233	233
234	234
235	235	LCO No. 7313 7 of 45
236	236
237	237	Sec. 2. Section 12-81 of the general statutes is amended by adding 177
238	238	subdivision (80) as follows (Effective October 1, 2019, and applicable to 178
239	239	assessment years commencing on or after October 1, 2019): 179
240	240	(NEW) (80) Motor vehicles, as defined in section 14-1, except as 180
241	241	provided in section 3 of this act. 181
242	242	Sec. 3. (NEW) (Effective from passage) Any municipality may, by vote 182
243	243	of its legislative body, or in a municipality where the legislative body 183
244	244	is a town meeting, by vote of the board of selectmen, elect to continue 184
245	245	to impose, on and after October 1, 2019, property tax on motor vehicles 185
246	246	that are rented and are owned by a person, firm or corporation 186
247	247	engaging in the business of renting motor vehicles in this state. 187
248	248	Sec. 4. Section 12-62a of the general statutes is repealed and the 188
249	249	following is substituted in lieu thereof (Effective October 1, 2019, and 189
250	250	applicable to assessment years commencing on or after October 1, 2019): 190
251	251	(a) Each municipality, as defined in section 7-381, shall establish a 191
252	252	uniform assessment date of October first. 192
253	253	(b) Each such municipality shall assess all property for purposes of 193
254	254	the local property tax at a uniform rate of [seventy] one hundred per 194
255	255	cent of present true and actual value, as determined under section 12-195
256	256	63. 196
257	257	(c) Repealed by P.A. 96-171, S. 15, 16. 197
258	258	(d) Repealed by P.A. 96-171, S. 15, 16. 198
259	259	(e) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 199
260	260	(f) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 200
261	261	(g) Repealed by P.A. 83-465, S. 3, 4. 201
262	262	Sec. 5. (NEW) (Effective October 1, 2019) Any municipality may, by 202
263	263	vote of its legislative body, or in a municipality where the legislative 203
264	264	Raised Bill No. 1139
265	265
266	266
267	267
268	268	LCO No. 7313 8 of 45
269	269
270	270	body is a town meeting, by vote of the board of selectmen, elect to 204
271	271	moderate, over a period of up to five years, the shift of the tax burden 205
272	272	resulting from the elimination of the property tax on motor vehicles 206
273	273	and the increase in the uniform assessment rate under subsection (b) of 207
274	274	section 12-62a of the general statutes, as amended by this act. The town 208
275	275	assessor may utilize methods that he or she determines is appropriate 209
276	276	and reasonable to accomplish the purpose of this section, including, 210
277	277	but not limited to, the implementation of annually decreasing 211
278	278	surcharges on taxpayers that were previously subject to the property 212
279	279	tax on motor vehicles and tax credits for residential property owners. 213
280	280	Sec. 6. Section 12-62r of the general statutes is amended by adding 214
281	281	subsection (k) as follows (Effective from passage): 215
282	282	(NEW) (k) Notwithstanding the provisions of this section, the 216
283	283	assessor in any municipality that adopted the property tax system 217
284	284	under this section shall establish, for assessment years commencing on 218
285	285	or after October 1, 2019, a rate of assessment for apartment and 219
286	286	residential property proportional to the uniform rate set forth in 220
287	287	subsection (b) of section 12-62a, as amended by this act. 221
288	288	Sec. 7. Section 12-115 of the general statutes is repealed and the 222
289	289	following is substituted in lieu thereof (Effective October 1, 2019, and 223
290	290	applicable to assessment years commencing on or after October 1, 2019): 224
291	291	The board of assessment appeals in any town or city may, within 225
292	292	three months from the date prescribed by law for the completion of its 226
293	293	duties, as set forth in section 12-111, add to the grand list of a town any 227
294	294	taxable property [which] that has been omitted by the assessor or 228
295	295	board of assessors or the board of assessment appeals, which shall 229
296	296	reflect for each owner of such property, an assessment at [seventy] one 230
297	297	hundred per cent of the present true and actual value of such owner's 231
298	298	taxable property from the best information that it can obtain, and if the 232
299	299	owner failed to file the declaration as prescribed by law, shall add 233
300	300	thereto twenty-five per cent of such assessment. Such board of 234
301	301	Raised Bill No. 1139
302	302
303	303
304	304
305	305	LCO No. 7313 9 of 45
306	306
307	307	assessment appeals shall mail to such owner at the last-known address 235
308	308	of the owner, postage paid, within one week after the completion of 236
309	309	such supplemental additions to the grand list, a written or printed 237
310	310	notice to appear before such board at a stated time and place and show 238
311	311	cause why such property should not be added to such grand list. Any 239
312	312	person aggrieved by the action of such board may, within two months 240
313	313	from the time of such action, have the same right of appeal to the 241
314	314	Superior Court as provided by section 12-117a. The authority 242
315	315	designated by section 12-130 shall make and sign a rate bill for such 243
316	316	supplemental additions to the grand list and a warrant with respect to 244
317	317	such additions which shall be forwarded by the tax collector to such 245
318	318	person, and such collector shall have the same powers for the 246
319	319	collection of the tax based on such supplemental additions to such list 247
320	320	as for the collection of other taxes. 248
321	321	Sec. 8. Section 15-101bb of the general statutes is repealed and the 249
322	322	following is substituted in lieu thereof (Effective October 1, 2019, and 250
323	323	applicable to assessment years commencing on or after October 1, 2019): 251
324	324	Property subject to taxation under this chapter shall be assessed by 252
325	325	the assessor or board of assessors of the town in which it is located at 253
326	326	[seventy] one hundred per cent of the fair market value as determined 254
327	327	by a person certified by the state as a real estate appraiser, provided 255
328	328	such appraiser is selected by a majority vote of the chief executive 256
329	329	officers of the towns of East Granby, Suffield, Windsor and Windsor 257
330	330	Locks. The services of the appraiser selected shall be paid for by the 258
331	331	towns of East Granby, Suffield, Windsor and Windsor Locks in 259
332	332	proportion to the percentages for each town set forth in section 15-260
333	333	101cc. Not later than August first in any assessment year, the appraiser 261
334	334	shall provide to the assessor or board of assessors of each of the towns 262
335	335	listed in said section and to the lessee of the property, the fair market 263
336	336	value of the property subject to taxation under this chapter as of 264
337	337	October first in such assessment year. The appraiser shall be 265
338	338	responsible for making a determination of taxability or nontaxability of 266
339	339	leasehold interests under this chapter. If any town or the lessee is 267
340	340	Raised Bill No. 1139
341	341
342	342
343	343
344	344	LCO No. 7313 10 of 45
345	345
346	346	aggrieved by the determination of the appraiser concerning (1) the 268
347	347	taxability of real property under the provisions of this chapter, or (2) 269
348	348	the valuation thereof, such town or the lessee may, within thirty days 270
349	349	of the receipt of written notice of such determination, appeal to the 271
350	350	superior court for the judicial district where such property is located. 272
351	351	Such appeals shall be preferred cases, to be heard, unless cause 273
352	352	appears to the contrary, at the first session, by the court. 274
353	353	Sec. 9. Section 4-66l of the general statutes is repealed and the 275
354	354	following is substituted in lieu thereof (Effective October 1, 2019): 276
355	355	(a) For the purposes of this section: 277
356	356	(1) "FY 15 mill rate" means the mill rate a municipality used during 278
357	357	the fiscal year ending June 30, 2015; 279
358	358	(2) "Mill rate" means, unless otherwise specified, the mill rate a 280
359	359	municipality uses to calculate tax bills for rental motor vehicles subject 281
360	360	to property tax pursuant to section 3 of this act; 282
361	361	(3) "Municipality" means any town, city, consolidated town and city 283
362	362	or consolidated town and borough. "Municipality" includes a district 284
363	363	for the purposes of [subdivision (1) of] subsection (d) of this section; 285
364	364	(4) "Municipal spending" means: 286
365	365	T1
366	366	Municipal
367	367	spending for
368	368	the fiscal year
369	369	prior to the
370	370	current fiscal
371	371	–
372	372	Municipal
373	373	spending for
374	374	the fiscal year
375	375	two years
376	376	prior to the
377	377
378	378	T2
379	379
380	380	T3
381	381
382	382	T4
383	383
384	384	T5
385	385
386	386	T6
387	387	year current year
388	388	X 100 = Municipal spending; T7 _______________________________
389	389	T8
390	390	Municipal spending for the fiscal
391	391	T9
392	392	year two years prior to the
393	393	T10 current year
394	394	Raised Bill No. 1139
395	395
396	396
397	397
398	398	LCO No. 7313 11 of 45
399	399
400	400
401	401	(5) "Per capita distribution" means: 287
402	402	T11
403	403	Municipal population
404	404	_____________________
405	405	X Sales tax revenue = Per capita distribution;
406	406	T12
407	407	T13
408	408	T14
409	409	Total state population
410	410
411	411	(6) "Pro rata distribution" means: 288
412	412	T15 Municipal weighted
413	413	mill rate
414	414	calculation
415	415	X Sales tax revenue = Pro rata distribution;
416	416	T16
417	417	T17 ___________________
418	418	T18 Sum of all municipal
419	419	weighted mill rate
420	420	calculations combined
421	421	T19
422	422	T20
423	423
424	424	(7) "Regional council of governments" means any such council 289
425	425	organized under the provisions of sections 4-124i to 4-124p, inclusive; 290
426	426	(8) "Municipal population" means the number of persons in a 291
427	427	municipality according to the most recent estimate of the Department 292
428	428	of Public Health; 293
429	429	(9) "Total state population" means the number of persons in this 294
430	430	state according to the most recent estimate published by the 295
431	431	Department of Public Health; 296
432	432	(10) "Weighted mill rate" means a municipality's FY 15 mill rate 297
433	433	divided by the average of all municipalities' FY 15 mill rate; 298
434	434	(11) "Weighted mill rate calculation" means per capita distribution 299
435	435	multiplied by a municipality's weighted mill rate; 300
436	436	(12) "Sales tax revenue" means the moneys in the account remaining 301
437	437	for distribution pursuant to subdivision [(7)] (6) of subsection (b) of 302
438	438	Raised Bill No. 1139
439	439
440	440
441	441
442	442	LCO No. 7313 12 of 45
443	443
444	444	this section; 303
445	445	(13) "District" means any district, as defined in section 7-324; and 304
446	446	(14) "Secretary" means the Secretary of the Office of Policy and 305
447	447	Management. 306
448	448	(b) There is established an account to be known as the "municipal 307
449	449	revenue sharing account" which shall be a separate, nonlapsing 308
450	450	account within the General Fund. The account shall contain any 309
451	451	moneys required by law to be deposited in the account. The secretary 310
452	452	shall set aside and ensure availability of moneys in the account in the 311
453	453	following order of priority and shall transfer or disburse such moneys 312
454	454	as follows: 313
455	455	[(1) Ten million dollars for the fiscal year ending June 30, 2016, shall 314
456	456	be transferred not later than April fifteenth for the purposes of grants 315
457	457	under section 10-262h;] 316
458	458	[(2)] (1) For the fiscal year ending June 30, 2018, and each fiscal year 317
459	459	thereafter, moneys sufficient to make motor vehicle property tax 318
460	460	grants payable to municipalities pursuant to subsection (c) of this 319
461	461	section shall be expended not later than August first annually by the 320
462	462	secretary; 321
463	463	[(3)] (2) For the fiscal year ending June 30, 2018, and each fiscal year 322
464	464	thereafter, moneys sufficient to make the grants payable from the 323
465	465	select payment in lieu of taxes grant account established pursuant to 324
466	466	section 12-18c shall annually be transferred to the select payment in 325
467	467	lieu of taxes account in the Office of Policy and Management; 326
468	468	[(4)] (3) For the fiscal years ending June 30, 2018, and June 30, 2019, 327
469	469	moneys sufficient to make the municipal revenue sharing grants 328
470	470	payable to municipalities pursuant to [subdivision (2) of] subsection 329
471	471	(d) of this section shall be expended not later than October thirty-first 330
472	472	annually by the secretary; 331
473	473	Raised Bill No. 1139
474	474
475	475
476	476
477	477	LCO No. 7313 13 of 45
478	478
479	479	[(5)] (4) For the fiscal year ending June 30, 2018, and each fiscal year 332
480	480	thereafter, seven million dollars shall be expended for the purposes of 333
481	481	the regional services grants pursuant to subsection (e) of this section to 334
482	482	the regional councils of governments; 335
483	483	[(6)] (5) For the fiscal year ending June 30, 2018, and each fiscal year 336
484	484	thereafter, moneys may be expended for the purpose of supplemental 337
485	485	motor vehicle property tax grants pursuant to subsection (c) of this 338
486	486	section; and 339
487	487	[(7)] (6) For the fiscal year ending June 30, 2020, and each fiscal year 340
488	488	thereafter, moneys in the account remaining shall be expended 341
489	489	annually by the secretary for the purposes of the municipal revenue 342
490	490	sharing grants established pursuant to subsection (f) of this section. 343
491	491	Any such moneys deposited in the account for municipal revenue 344
492	492	sharing grants between October first and June thirtieth shall be 345
493	493	distributed to municipalities on the following October first and any 346
494	494	such moneys deposited in the account between July first and 347
495	495	September thirtieth shall be distributed to municipalities on the 348
496	496	following January thirty-first. Any municipality may apply to the 349
497	497	Office of Policy and Management on or after July first for early 350
498	498	disbursement of a portion of such grant. The Office of Policy and 351
499	499	Management may approve such an application if it finds that early 352
500	500	disbursement is required in order for a municipality to meet its cash 353
501	501	flow needs. No early disbursement approved by said office may be 354
502	502	issued later than September thirtieth. 355
503	503	[(c) (1) For the fiscal year ending June 30, 2018, motor vehicle 356
504	504	property tax grants to municipalities that impose mill rates on real 357
505	505	property and personal property other than motor vehicles greater than 358
506	506	39 mills or that, when combined with the mill rate of any district 359
507	507	located within the municipality, impose mill rates greater than 39 360
508	508	mills, shall be made in an amount equal to the difference between the 361
509	509	amount of property taxes levied by the municipality and any district 362
510	510	located within the municipality on motor vehicles for the assessment 363
511	511	Raised Bill No. 1139
512	512
513	513
514	514
515	515	LCO No. 7313 14 of 45
516	516
517	517	year commencing October 1, 2013, and the amount such levy would 364
518	518	have been if the mill rate on motor vehicles for said assessment year 365
519	519	was 39 mills.] 366
520	520	[(2)] (c) (1) For the fiscal year ending June 30, 2020, and each fiscal 367
521	521	year thereafter, motor vehicle property tax grants to municipalities that 368
522	522	impose mill rates on real property and personal property other than 369
523	523	rental motor vehicles subject to property tax pursuant to section 3 of 370
524	524	this act greater than 45 mills or that, when combined with the mill rate 371
525	525	of any district located within the municipality, impose mill rates 372
526	526	greater than 45 mills, shall be made in an amount equal to the 373
527	527	difference between the amount of property taxes levied by the 374
528	528	municipality and any district located within the municipality on such 375
529	529	motor vehicles for the assessment year commencing October 1, 2016, 376
530	530	and the amount such levy would have been if the mill rate on such 377
531	531	motor vehicles for said assessment year was 45 mills. 378
532	532	[(3) For the fiscal year ending June 30, 2018, any municipality that 379
533	533	imposed a mill rate for real and personal property of more than 39 380
534	534	mills during the fiscal year ending June 30, 2017, and effected a 381
535	535	revaluation of real property for the 2014 or 2015 assessment year that 382
536	536	resulted in an increase of 4 or more mills over the prior mill rate, may 383
537	537	apply to the Office of Policy and Management for a supplemental 384
538	538	motor vehicle property tax grant. The Office of Policy and 385
539	539	Management may approve such an application, within available funds, 386
540	540	provided such supplemental grant does not reduce any amount 387
541	541	payable to any other municipality.] 388
542	542	[(4)] (2) Not later than fifteen calendar days after receiving a 389
543	543	property tax grant pursuant to this section, the municipality shall 390
544	544	disburse to any district located within the municipality the amount of 391
545	545	any such property tax grant that is attributable to the district. 392
546	546	[(d) (1) For the fiscal year ending June 30, 2017, each municipality 393
547	547	shall receive a municipal revenue sharing grant, which shall be 394
548	548	Raised Bill No. 1139
549	549
550	550
551	551
552	552	LCO No. 7313 15 of 45
553	553
554	554	payable August 1, 2016, from the Municipal Revenue Sharing Fund 395
555	555	established in section 4-66p. The total amount of the grant payable is as 396
556	556	follows: 397
557	557	T21 Municipality Grant Amount
558	558	T22 Andover 66,705
559	559	T23 Ansonia 605,442
560	560	T24 Ashford 87,248
561	561	T25 Avon 374,711
562	562	T26 Barkhamsted 76,324
563	563	T27 Beacon Falls 123,341
564	564	T28 Berlin 843,048
565	565	T29 Bethany 114,329
566	566	T30 Bethel 392,605
567	567	T31 Bethlehem 42,762
568	568	T32 Bloomfield 438,458
569	569	T33 Bolton 106,449
570	570	T34 Bozrah 53,783
571	571	T35 Branford 570,402
572	572	T36 Bridgeport 14,476,283
573	573	T37 Bridgewater 15,670
574	574	T38 Bristol 1,276,119
575	575	T39 Brookfield 343,611
576	576	T40 Brooklyn 103,910
577	577	T41 Burlington 193,490
578	578	T42 Canaan 14,793
579	579	T43 Canterbury 58,684
580	580	T44 Canton 211,078
581	581	T45 Chaplin 48,563
582	582	T46 Cheshire 594,084
583	583	T47 Chester 57,736
584	584	T48 Clinton 268,611
585	585	T49 Colchester 330,363
586	586	T50 Colebrook 29,694
587	587	Raised Bill No. 1139
588	588
589	589
590	590
591	591	LCO No. 7313 16 of 45
592	592
593	593	T51 Columbia 111,276
594	594	T52 Cornwall 11,269
595	595	T53 Coventry 252,939
596	596	T54 Cromwell 288,951
597	597	T55 Danbury 2,079,675
598	598	T56 Darien 171,485
599	599	T57 Deep River 93,525
600	600	T58 Derby 462,718
601	601	T59 Durham 150,019
602	602	T60 East Granby 106,222
603	603	T61 East Haddam 186,418
604	604	T62 East Hampton 263,149
605	605	T63 East Hartford 3,877,281
606	606	T64 East Haven 593,493
607	607	T65 East Lyme 243,736
608	608	T66 East Windsor 232,457
609	609	T67 Eastford 23,060
610	610	T68 Easton 155,216
611	611	T69 Ellington 321,722
612	612	T70 Enfield 911,974
613	613	T71 Essex 74,572
614	614	T72 Fairfield 795,318
615	615	T73 Farmington 335,287
616	616	T74 Franklin 26,309
617	617	T75 Glastonbury 754,546
618	618	T76 Goshen 30,286
619	619	T77 Granby 244,839
620	620	T78 Greenwich 366,588
621	621	T79 Griswold 243,727
622	622	T80 Groton 433,177
623	623	T81 Guilford 456,863
624	624	T82 Haddam 170,440
625	625	T83 Hamden 4,491,337
626	626	T84 Hampton 38,070
627	627	Raised Bill No. 1139
628	628
629	629
630	630
631	631	LCO No. 7313 17 of 45
632	632
633	633	T85 Hartford 13,908,437
634	634	T86 Hartland 27,964
635	635	T87 Harwinton 113,987
636	636	T88 Hebron 208,666
637	637	T89 Kent 26,808
638	638	T90 Killingly 351,213
639	639	T91 Killingworth 85,270
640	640	T92 Lebanon 149,163
641	641	T93 Ledyard 307,619
642	642	T94 Lisbon 45,413
643	643	T95 Litchfield 169,828
644	644	T96 Lyme 21,862
645	645	T97 Madison 372,897
646	646	T98 Manchester 1,972,491
647	647	T99 Mansfield 525,280
648	648	T100 Marlborough 131,065
649	649	T101 Meriden 1,315,347
650	650	T102 Middlebury 154,299
651	651	T103 Middlefield 91,372
652	652	T104 Middletown 964,657
653	653	T105 Milford 1,880,830
654	654	T106 Monroe 404,221
655	655	T107 Montville 401,756
656	656	T108 Morris 28,110
657	657	T109 Naugatuck 2,405,660
658	658	T110 New Britain 5,781,991
659	659	T111 New Canaan 168,106
660	660	T112 New Fairfield 288,278
661	661	T113 New Hartford 140,338
662	662	T114 New Haven 2,118,290
663	663	T115 New London 750,249
664	664	T116 New Milford 565,898
665	665	T117 Newington 651,000
666	666	T118 Newtown 572,949
667	667	Raised Bill No. 1139
668	668
669	669
670	670
671	671	LCO No. 7313 18 of 45
672	672
673	673	T119 Norfolk 20,141
674	674	T120 North Branford 292,517
675	675	T121 North Canaan 66,052
676	676	T122 North Haven 487,882
677	677	T123 North Stonington 107,832
678	678	T124 Norwalk 3,401,590
679	679	T125 Norwich 1,309,943
680	680	T126 Old Lyme 79,946
681	681	T127 Old Saybrook 101,527
682	682	T128 Orange 284,365
683	683	T129 Oxford 171,492
684	684	T130 Plainfield 310,350
685	685	T131 Plainville 363,176
686	686	T132 Plymouth 255,581
687	687	T133 Pomfret 54,257
688	688	T134 Portland 192,715
689	689	T135 Preston 58,934
690	690	T136 Prospect 197,097
691	691	T137 Putnam 76,399
692	692	T138 Redding 189,781
693	693	T139 Ridgefield 512,848
694	694	T140 Rocky Hill 405,872
695	695	T141 Roxbury 15,998
696	696	T142 Salem 85,617
697	697	T143 Salisbury 20,769
698	698	T144 Scotland 36,200
699	699	T145 Seymour 343,388
700	700	T146 Sharon 19,467
701	701	T147 Shelton 706,038
702	702	T148 Sherman 39,000
703	703	T149 Simsbury 567,460
704	704	T150 Somers 141,697
705	705	T151 South Windsor 558,715
706	706	T152 Southbury 404,731
707	707	Raised Bill No. 1139
708	708
709	709
710	710
711	711	LCO No. 7313 19 of 45
712	712
713	713	T153 Southington 889,821
714	714	T154 Sprague 89,456
715	715	T155 Stafford 243,095
716	716	T156 Stamford 2,372,358
717	717	T157 Sterling 77,037
718	718	T158 Stonington 202,888
719	719	T159 Stratford 1,130,316
720	720	T160 Suffield 321,763
721	721	T161 Thomaston 158,888
722	722	T162 Thompson 114,582
723	723	T163 Tolland 303,971
724	724	T164 Torrington 2,435,109
725	725	T165 Trumbull 745,325
726	726	T166 Union 17,283
727	727	T167 Vernon 641,027
728	728	T168 Voluntown 33,914
729	729	T169 Wallingford 919,984
730	730	T170 Warren 11,006
731	731	T171 Washington 25,496
732	732	T172 Waterbury 13,438,542
733	733	T173 Waterford 259,091
734	734	T174 Watertown 453,012
735	735	T175 West Hartford 1,614,320
736	736	T176 West Haven 1,121,850
737	737	T177 Westbrook 80,601
738	738	T178 Weston 211,384
739	739	T179 Westport 262,402
740	740	T180 Wethersfield 940,267
741	741	T181 Willington 121,568
742	742	T182 Wilton 380,234
743	743	T183 Winchester 224,447
744	744	T184 Windham 513,847
745	745	T185 Windsor 593,921
746	746	T186 Windsor Locks 256,241
747	747	Raised Bill No. 1139
748	748
749	749
750	750
751	751	LCO No. 7313 20 of 45
752	752
753	753	T187 Wolcott 340,859
754	754	T188 Woodbridge 247,758
755	755	T189 Woodbury 200,175
756	756	T190 Woodstock 97,708
757	757	T191 Borough of Danielson -
758	758	T192 Borough of Litchfield -
759	759	T193 Bloomfield, Blue Hills FD 92,961
760	760	T194 Enfield Thompsonville FD #2 354,311
761	761	T195 Manchester - Eighth Utility District 436,718
762	762	T196 Middletown - City Fire 910,442
763	763	T197 Middletown So Fire 413,961
764	764	T198 Norwich CCD 552,565
765	765	T199 Norwich TCD 62,849
766	766	T200 Simsbury FD 221,536
767	767	T201 Plainfield Fire District -
768	768	T202 Windham, Special Service District #2 640,000
769	769	T203 Windham 1st Taxing District -
770	770	T204 Windham First
771	771	T205 West Haven First Center (D1) 1,039,843
772	772	T206 West Haven: Allingtown FD (D3) 483,505
773	773	T207 West Haven: West Shore FD (D2) 654,640]
774	774
775	775	[(2)] (d) For the fiscal years ending June 30, 2018, and June 30, 2019, 398
776	776	each municipality shall receive a municipal sharing grant payable not 399
777	777	later than October thirty-first of each year. The total amount of the 400
778	778	grant payable is as follows: 401
779	779	T208 Municipality Grant Amount
780	780	T209 Andover 96,020
781	781	T210 Ansonia 643,519
782	782	T211 Ashford 125,591
783	783	T212 Avon 539,387
784	784	T213 Barkhamsted 109,867
785	785	T214 Beacon Falls 177,547
786	786	Raised Bill No. 1139
787	787
788	788
789	789
790	790	LCO No. 7313 21 of 45
791	791
792	792	T215 Berlin 1,213,548
793	793	T216 Bethany 164,574
794	794	T217 Bethel 565,146
795	795	T218 Bethlehem 61,554
796	796	T219 Bloomfield 631,150
797	797	T220 Bolton 153,231
798	798	T221 Bozrah 77,420
799	799	T222 Branford 821,080
800	800	T223 Bridgeport 9,758,441
801	801	T224 Bridgewater 22,557
802	802	T225 Bristol 1,836,944
803	803	T226 Brookfield 494,620
804	804	T227 Brooklyn 149,576
805	805	T228 Burlington 278,524
806	806	T229 Canaan 21,294
807	807	T230 Canterbury 84,475
808	808	T231 Canton 303,842
809	809	T232 Chaplin 69,906
810	810	T233 Cheshire 855,170
811	811	T234 Chester 83,109
812	812	T235 Clinton 386,660
813	813	T236 Colchester 475,551
814	814	T237 Colebrook 42,744
815	815	T238 Columbia 160,179
816	816	T239 Cornwall 16,221
817	817	T240 Coventry 364,100
818	818	T241 Cromwell 415,938
819	819	T242 Danbury 2,993,644
820	820	T243 Darien 246,849
821	821	T244 Deep River 134,627
822	822	T245 Derby 400,912
823	823	T246 Durham 215,949
824	824	T247 East Granby 152,904
825	825	T248 East Haddam 268,344
826	826	Raised Bill No. 1139
827	827
828	828
829	829
830	830	LCO No. 7313 22 of 45
831	831
832	832	T249 East Hampton 378,798
833	833	T250 East Hartford 2,036,894
834	834	T251 East Haven 854,319
835	835	T252 East Lyme 350,852
836	836	T253 East Windsor 334,616
837	837	T254 Eastford 33,194
838	838	T255 Easton 223,430
839	839	T256 Ellington 463,112
840	840	T257 Enfield 1,312,766
841	841	T258 Essex 107,345
842	842	T259 Fairfield 1,144,842
843	843	T260 Farmington 482,637
844	844	T261 Franklin 37,871
845	845	T262 Glastonbury 1,086,151
846	846	T263 Goshen 43,596
847	847	T264 Granby 352,440
848	848	T265 Greenwich 527,695
849	849	T266 Griswold 350,840
850	850	T267 Groton 623,548
851	851	T268 Guilford 657,644
852	852	T269 Haddam 245,344
853	853	T270 Hamden 2,155,661
854	854	T271 Hampton 54,801
855	855	T272 Hartford 1,498,643
856	856	T273 Hartland 40,254
857	857	T274 Harwinton 164,081
858	858	T275 Hebron 300,369
859	859	T276 Kent 38,590
860	860	T277 Killingly 505,562
861	861	T278 Killingworth 122,744
862	862	T279 Lebanon 214,717
863	863	T280 Ledyard 442,811
864	864	T281 Lisbon 65,371
865	865	T282 Litchfield 244,464
866	866	Raised Bill No. 1139
867	867
868	868
869	869
870	870	LCO No. 7313 23 of 45
871	871
872	872	T283 Lyme 31,470
873	873	T284 Madison 536,777
874	874	T285 Manchester 1,971,540
875	875	T286 Mansfield 756,128
876	876	T287 Marlborough 188,665
877	877	T288 Meriden 1,893,412
878	878	T289 Middlebury 222,109
879	879	T290 Middlefield 131,529
880	880	T291 Middletown 1,388,602
881	881	T292 Milford 2,707,412
882	882	T293 Monroe 581,867
883	883	T294 Montville 578,318
884	884	T295 Morris 40,463
885	885	T296 Naugatuck 1,251,980
886	886	T297 New Britain 3,131,893
887	887	T298 New Canaan 241,985
888	888	T299 New Fairfield 414,970
889	889	T300 New Hartford 202,014
890	890	T301 New Haven 114,863
891	891	T302 New London 917,228
892	892	T303 New Milford 814,597
893	893	T304 Newington 937,100
894	894	T305 Newtown 824,747
895	895	T306 Norfolk 28,993
896	896	T307 North Branford 421,072
897	897	T308 North Canaan 95,081
898	898	T309 North Haven 702,295
899	899	T310 North Stonington 155,222
900	900	T311 Norwalk 4,896,511
901	901	T312 Norwich 1,362,971
902	902	T313 Old Lyme 115,080
903	903	T314 Old Saybrook 146,146
904	904	T315 Orange 409,337
905	905	T316 Oxford 246,859
906	906	Raised Bill No. 1139
907	907
908	908
909	909
910	910	LCO No. 7313 24 of 45
911	911
912	912	T317 Plainfield 446,742
913	913	T318 Plainville 522,783
914	914	T319 Plymouth 367,902
915	915	T320 Pomfret 78,101
916	916	T321 Portland 277,409
917	917	T322 Preston 84,835
918	918	T323 Prospect 283,717
919	919	T324 Putnam 109,975
920	920	T325 Redding 273,185
921	921	T326 Ridgefield 738,233
922	922	T327 Rocky Hill 584,244
923	923	T328 Roxbury 23,029
924	924	T329 Salem 123,244
925	925	T330 Salisbury 29,897
926	926	T331 Scotland 52,109
927	927	T332 Seymour 494,298
928	928	T333 Sharon 28,022
929	929	T334 Shelton 1,016,326
930	930	T335 Sherman 56,139
931	931	T336 Simsbury 775,368
932	932	T337 Somers 203,969
933	933	T338 South Windsor 804,258
934	934	T339 Southbury 582,601
935	935	T340 Southington 1,280,877
936	936	T341 Sprague 128,769
937	937	T342 Stafford 349,930
938	938	T343 Stamford 3,414,955
939	939	T344 Sterling 110,893
940	940	T345 Stonington 292,053
941	941	T346 Stratford 1,627,064
942	942	T347 Suffield 463,170
943	943	T348 Thomaston 228,716
944	944	T349 Thompson 164,939
945	945	T350 Tolland 437,559
946	946	Raised Bill No. 1139
947	947
948	948
949	949
950	950	LCO No. 7313 25 of 45
951	951
952	952	T351 Torrington 1,133,394
953	953	T352 Trumbull 1,072,878
954	954	T353 Union 24,878
955	955	T354 Vernon 922,743
956	956	T355 Voluntown 48,818
957	957	T356 Wallingford 1,324,296
958	958	T357 Warren 15,842
959	959	T358 Washington 36,701
960	960	T359 Waterbury 5,595,448
961	961	T360 Waterford 372,956
962	962	T361 Watertown 652,100
963	963	T362 West Hartford 2,075,223
964	964	T363 West Haven 1,614,877
965	965	T364 Westbrook 116,023
966	966	T365 Weston 304,282
967	967	T366 Westport 377,722
968	968	T367 Wethersfield 1,353,493
969	969	T368 Willington 174,995
970	970	T369 Wilton 547,338
971	971	T370 Winchester 323,087
972	972	T371 Windham 739,671
973	973	T372 Windsor 854,935
974	974	T373 Windsor Locks 368,853
975	975	T374 Wolcott 490,659
976	976	T375 Woodbridge 274,418
977	977	T376 Woodbury 288,147
978	978	T377 Woodstock 140,648
979	979
980	980	(e) For the fiscal year ending June 30, 2017, and each fiscal year 402
981	981	thereafter, each regional council of governments shall receive a 403
982	982	regional services grant, the amount of which will be based on a 404
983	983	formula to be determined by the secretary, except that, for the fiscal 405
984	984	year ending June 30, 2018, and each fiscal year thereafter, thirty-five 406
985	985	per cent of such grant moneys shall be awarded to regional councils of 407
986	986	Raised Bill No. 1139
987	987
988	988
989	989
990	990	LCO No. 7313 26 of 45
991	991
992	992	governments for the purpose of assisting regional education service 408
993	993	centers in merging their human resource, finance or technology 409
994	994	services with such services provided by municipalities within the 410
995	995	region. For the fiscal year ending June 30, 2017, three million dollars 411
996	996	shall be expended by the secretary from the Municipal Revenue 412
997	997	Sharing Fund established in section 4-66p for the purpose of the 413
998	998	regional services grant. No such council shall receive a grant for the 414
999	999	fiscal year ending June 30, 2018, or any fiscal year thereafter, unless the 415
1000	1000	secretary approves a spending plan for such grant moneys submitted 416
1001	1001	by such council to the secretary on or before July 1, 2017, and annually 417
1002	1002	thereafter. The regional councils of governments shall use such grants 418
1003	1003	for planning purposes and to achieve efficiencies in the delivery of 419
1004	1004	municipal services by regionalizing such services, including, but not 420
1005	1005	limited to, region-wide consolidation of such services. Such efficiencies 421
1006	1006	shall not diminish the quality of such services. A unanimous vote of 422
1007	1007	the representatives of such council shall be required for approval of 423
1008	1008	any expenditure from such grant. On or before October 1, 2017, and 424
1009	1009	biennially thereafter, each such council shall submit a report, in 425
1010	1010	accordance with section 11-4a, to the joint standing committees of the 426
1011	1011	General Assembly having cognizance of matters relating to planning 427
1012	1012	and development and finance, revenue and bonding. Such report shall 428
1013	1013	summarize the expenditure of such grants and provide 429
1014	1014	recommendations concerning the expansion, reduction or modification 430
1015	1015	of such grants. 431
1016	1016	(f) For the fiscal year ending June 30, 2020, and each fiscal year 432
1017	1017	thereafter, each municipality shall receive a municipal revenue sharing 433
1018	1018	grant as follows: 434
1019	1019	(1) (A) A municipality having a mill rate at or above twenty-five 435
1020	1020	shall receive the per capita distribution or pro rata distribution, 436
1021	1021	whichever is higher for such municipality. 437
1022	1022	(B) Such grants shall be increased by a percentage calculated as 438
1023	1023	follows: 439
1024	1024	Raised Bill No. 1139
1025	1025
1026	1026
1027	1027
1028	1028	LCO No. 7313 27 of 45
1029	1029
1030	1030	T378 Sum of per capita distribution amount for all
1031	1031	T379 municipalities having a mill rate below
1032	1032	T380 twenty-five – pro rata distribution amount for all
1033	1033	T381 municipalities having a mill rate below
1034	1034	T382 twenty-five
1035	1035	T383 _______________________________________
1036	1036	T384 Sum of all grants to municipalities calculated
1037	1037	T385 pursuant to subparagraph (A) of subdivision (1)
1038	1038	T386 of this subsection.
1039	1039
1040	1040	(C) Notwithstanding the provisions of subparagraphs (A) and (B) of 440
1041	1041	this subdivision, Hartford shall receive not more than 5.2 per cent of 441
1042	1042	the municipal revenue sharing grants distributed pursuant to this 442
1043	1043	subsection; Bridgeport shall receive not more than 4.5 per cent of the 443
1044	1044	municipal revenue sharing grants distributed pursuant to this 444
1045	1045	subsection; New Haven shall receive not more than 2.0 per cent of the 445
1046	1046	municipal revenue sharing grants distributed pursuant to this 446
1047	1047	subsection and Stamford shall receive not more than 2.8 per cent of the 447
1048	1048	equalization grants distributed pursuant to this subsection. Any excess 448
1049	1049	funds remaining after such reductions in payments to Hartford, 449
1050	1050	Bridgeport, New Haven and Stamford shall be distributed to all other 450
1051	1051	municipalities having a mill rate at or above twenty-five on a pro rata 451
1052	1052	basis according to the payment they receive pursuant to this 452
1053	1053	subdivision; and 453
1054	1054	(2) A municipality having a mill rate below twenty-five shall receive 454
1055	1055	the per capita distribution or pro rata distribution, whichever is less for 455
1056	1056	such municipality. 456
1057	1057	(3) For the purposes of this subsection, "mill rate" means the mill 457
1058	1058	rate for real property and personal property other than rental motor 458
1059	1059	vehicles subject to property tax pursuant to section 3 of this act. 459
1060	1060	(g) Except as provided in subsection (c) of this section, a 460
1061	1061	municipality may disburse any municipal revenue sharing grant funds 461
1062	1062	Raised Bill No. 1139
1063	1063
1064	1064
1065	1065
1066	1066	LCO No. 7313 28 of 45
1067	1067
1068	1068	to a district within such municipality. 462
1069	1069	(h) (1) Except as provided in subdivision (2) of this subsection, for 463
1070	1070	the fiscal year ending June 30, 2018, and each fiscal year thereafter, the 464
1071	1071	amount of the grant payable to a municipality in any year in 465
1072	1072	accordance with subsection (d) or (f) of this section shall be reduced if 466
1073	1073	such municipality increases its adopted budget expenditures for such 467
1074	1074	fiscal year above a cap equal to the amount of adopted budget 468
1075	1075	expenditures authorized for the previous fiscal year by 2.5 per cent or 469
1076	1076	more or the rate of inflation, whichever is greater. Such reduction shall 470
1077	1077	be in an amount equal to fifty cents for every dollar expended over the 471
1078	1078	cap set forth in this subsection. For the purposes of this section, (A) 472
1079	1079	"municipal spending" does not include expenditures for debt service, 473
1080	1080	special education, implementation of court orders or arbitration 474
1081	1081	awards, expenditures associated with a major disaster or emergency 475
1082	1082	declaration by the President of the United States, a disaster emergency 476
1083	1083	declaration issued by the Governor pursuant to chapter 517 or any 477
1084	1084	disbursement made to a district pursuant to subsection (c) or (g) of this 478
1085	1085	section, budgeting for an audited deficit, nonrecurring grants, capital 479
1086	1086	expenditures or payments on unfunded pension liabilities, (B) 480
1087	1087	"adopted budget expenditures" includes expenditures from a 481
1088	1088	municipality's general fund and expenditures from any nonbudgeted 482
1089	1089	funds, and (C) "capital expenditure" means a nonrecurring capital 483
1090	1090	expenditure of one hundred thousand dollars or more. Each 484
1091	1091	municipality shall annually certify to the secretary, on a form 485
1092	1092	prescribed by said secretary, whether such municipality has exceeded 486
1093	1093	the cap set forth in this subsection and if so the amount by which the 487
1094	1094	cap was exceeded. 488
1095	1095	(2) For the fiscal year ending June 30, 2018, and each fiscal year 489
1096	1096	thereafter, the amount of the grant payable to a municipality in any 490
1097	1097	year in accordance with subsection (d) or (f) of this section shall not be 491
1098	1098	reduced in the case of a municipality whose adopted budget 492
1099	1099	expenditures exceed the cap set forth in subdivision (1) of this 493
1100	1100	subsection by an amount proportionate to any increase to its municipal 494
1101	1101	Raised Bill No. 1139
1102	1102
1103	1103
1104	1104
1105	1105	LCO No. 7313 29 of 45
1106	1106
1107	1107	population from the previous fiscal year, as determined by the 495
1108	1108	secretary. 496
1109	1109	(i) For the fiscal year ending June 30, 2020, and each fiscal year 497
1110	1110	thereafter, the amount of the grant payable to a municipality in any 498
1111	1111	year in accordance with subsection (f) of this section shall be reduced 499
1112	1112	proportionately in the event that the total of such grants in such year 500
1113	1113	exceeds the amount available for such grants in the municipal revenue 501
1114	1114	sharing account established pursuant to subsection (b) of this section. 502
1115	1115	Sec. 10. Subdivision (16) of subsection (a) of section 12-18b of the 503
1116	1116	general statutes is repealed and the following is substituted in lieu 504
1117	1117	thereof (Effective October 1, 2019): 505
1118	1118	(16) "Mill rate" means the mill rate on real property and personal 506
1119	1119	property other than rental motor vehicles subject to property tax 507
1120	1120	pursuant to section 3 of this act. 508
1121	1121	Sec. 11. Subsection (b) of section 12-41 of the general statutes is 509
1122	1122	repealed and the following is substituted in lieu thereof (Effective 510
1123	1123	October 1, 2019, and applicable to assessment years commencing on or after 511
1124	1124	October 1, 2019): 512
1125	1125	(b) No person required by law to file an annual declaration of 513
1126	1126	personal property shall include in such declaration motor vehicles, 514
1127	1127	[that are registered in the office of the state Commissioner of Motor 515
1128	1128	Vehicles. With respect to any vehicle subject to taxation in a town other 516
1129	1129	than the town in which such vehicle is registered, pursuant to section 517
1130	1130	12-71, information concerning such vehicle may be included in a 518
1131	1131	declaration filed pursuant to this section or section 12-43, or on a 519
1132	1132	report filed pursuant to section 12-57a] as defined in section 14-1, other 520
1133	1133	than rental motor vehicles subject to property tax pursuant to section 3 521
1134	1134	of this act. 522
1135	1135	Sec. 12. Subsection (b) of section 12-55 of the general statutes is 523
1136	1136	repealed and the following is substituted in lieu thereof (Effective 524
1137	1137	Raised Bill No. 1139
1138	1138
1139	1139
1140	1140
1141	1141	LCO No. 7313 30 of 45
1142	1142
1143	1143	October 1, 2019, and applicable to assessment years commencing on or after 525
1144	1144	October 1, 2019): 526
1145	1145	(b) Prior to taking and subscribing to the oath upon the grand list, 527
1146	1146	the assessor or board of assessors shall equalize the assessments of 528
1147	1147	property in the town, if necessary, and make any assessment omitted 529
1148	1148	by mistake or required by law. The assessor or board of assessors may 530
1149	1149	increase or decrease the valuation of any property as reflected in the 531
1150	1150	last-preceding grand list, or the valuation as stated in any personal 532
1151	1151	property declaration or report received pursuant to this chapter. In 533
1152	1152	each case of any increase in valuation of a property above the 534
1153	1153	valuation of such property in the last-preceding grand list, or the 535
1154	1154	valuation, if any, stated by the person filing such declaration or report, 536
1155	1155	the assessor or board of assessors shall mail a written notice of 537
1156	1156	assessment increase to the last-known address of the owner of the 538
1157	1157	property the valuation of which has increased. All such notices shall be 539
1158	1158	subject to the provisions of subsection (c) of this section. 540
1159	1159	[Notwithstanding the provisions of this section, a notice of increase 541
1160	1160	shall not be required in any year with respect to a registered motor 542
1161	1161	vehicle the valuation of which has increased.] In the year of a 543
1162	1162	revaluation, the notice of increase sent in accordance with subsection 544
1163	1163	(f) of section 12-62 shall be in lieu of the notice required by this section. 545
1164	1164	Sec. 13. Subsection (a) of section 12-57a of the general statutes is 546
1165	1165	repealed and the following is substituted in lieu thereof (Effective 547
1166	1166	October 1, 2019): 548
1167	1167	(a) Any personal property subject to a contract of lease, except any 549
1168	1168	motor vehicle, [registered with the Commissioner of Motor Vehicles] 550
1169	1169	as defined in section 14-1, other than a rental motor vehicle subject to 551
1170	1170	property tax pursuant to section 3 of this act, which property is in the 552
1171	1171	possession of the lessee on any assessment day in the municipality in 553
1172	1172	which the lessee resides, shall, for information purposes only, be 554
1173	1173	included in the personal property declaration of the lessee as an 555
1174	1174	individual entry or as part of a list of such leased property in the 556
1175	1175	Raised Bill No. 1139
1176	1176
1177	1177
1178	1178
1179	1179	LCO No. 7313 31 of 45
1180	1180
1181	1181	possession of the lessee on such assessment day. Such entry or 557
1182	1182	declaration may be in the form of an attachment or a separate category 558
1183	1183	of property in such declaration and with respect to each item of such 559
1184	1184	leased property, the lessee shall be required to include the name and 560
1185	1185	address of the owner of such property and the term of the lease 561
1186	1186	applicable thereto. In the event the lessee is not required to submit a 562
1187	1187	personal property declaration in such municipality, any such items of 563
1188	1188	leased personal property shall be recorded in such form as used for 564
1189	1189	purposes of personal property declarations, adding thereto 565
1190	1190	identification of such property as leased personal property and 566
1191	1191	including with respect to each item of such property the name and 567
1192	1192	address of the owner thereof. 568
1193	1193	Sec. 14. Subdivision (5) of subsection (a) of section 12-63k of the 569
1194	1194	general statutes is repealed and the following is substituted in lieu 570
1195	1195	thereof (Effective October 1, 2019): 571
1196	1196	(5) "Mill rate" means the mill rate on real property and personal 572
1197	1197	property other than rental motor vehicles subject to property tax 573
1198	1198	pursuant to section 3 of this act. 574
1199	1199	Sec. 15. Section 12-71b of the general statutes is repealed and the 575
1200	1200	following is substituted in lieu thereof (Effective October 1, 2019, and 576
1201	1201	applicable to assessment years commencing on or after October 1, 2019): 577
1202	1202	(a) Any person who owns a rental motor vehicle [which] subject to 578
1203	1203	property tax pursuant to section 3 of this act or snowmobile, that is not 579
1204	1204	registered with the Commissioner of Motor Vehicles on the first day of 580
1205	1205	October in any assessment year and [which] that is registered 581
1206	1206	subsequent to [said] such first day of October but prior to the first day 582
1207	1207	of August in such assessment year shall be liable for the payment of 583
1208	1208	property tax with respect to such motor vehicle or snowmobile in the 584
1209	1209	town where such motor vehicle or snowmobile is subject to property 585
1210	1210	tax, in an amount as hereinafter provided, on the first day of January 586
1211	1211	immediately subsequent to the end of such assessment year. The 587
1212	1212	Raised Bill No. 1139
1213	1213
1214	1214
1215	1215
1216	1216	LCO No. 7313 32 of 45
1217	1217
1218	1218	property tax payable with respect to such motor vehicle [on said] or 588
1219	1219	snowmobile on such first day of January shall be in the amount 589
1220	1220	[which] that would be payable if such motor vehicle or snowmobile 590
1221	1221	had been entered in the taxable list of the town where such motor 591
1222	1222	vehicle or snowmobile is subject to property tax on the first day of 592
1223	1223	October in such assessment year if such registration occurs prior to the 593
1224	1224	first day of November. If such registration occurs on or after the first 594
1225	1225	day of November but prior to the first day of August in such 595
1226	1226	assessment year, such tax shall be a pro rata portion of the amount of 596
1227	1227	tax payable if such motor vehicle or snowmobile had been entered in 597
1228	1228	the taxable list of such town on October first in such assessment year to 598
1229	1229	be determined (1) by a ratio, the numerator of which shall be the 599
1230	1230	number of months from the date of such registration, including the 600
1231	1231	month in which registration occurs, to the first day of October next 601
1232	1232	succeeding and the denominator of which shall be twelve, or (2) upon 602
1233	1233	the affirmative vote of the legislative body of the municipality, by a 603
1234	1234	ratio the numerator of which shall be the number of days from the date 604
1235	1235	of such registration, including the day on which the registration 605
1236	1236	occurs, to the first day of October next succeeding and the 606
1237	1237	denominator of which shall be three hundred sixty-five. For purposes 607
1238	1238	of this section the term "assessment year" means the period of twelve 608
1239	1239	full months commencing with October first each year. 609
1240	1240	(b) Whenever any person who owns a rental motor vehicle [which] 610
1241	1241	subject to property tax pursuant to section 3 of this act or snowmobile, 611
1242	1242	that has been entered in the taxable list of the town where such motor 612
1243	1243	vehicle or snowmobile is subject to property tax in any assessment 613
1244	1244	year and who, subsequent to the first day of October in such 614
1245	1245	assessment year but prior to the first day of August in such assessment 615
1246	1246	year, replaces such motor vehicle or snowmobile with another such 616
1247	1247	motor vehicle or snowmobile, hereinafter referred to as the 617
1248	1248	replacement vehicle, which vehicle may be in a different classification 618
1249	1249	for purposes of registration than the motor vehicle or snowmobile 619
1250	1250	replaced, and provided one of the following conditions is applicable 620
1251	1251	Raised Bill No. 1139
1252	1252
1253	1253
1254	1254
1255	1255	LCO No. 7313 33 of 45
1256	1256
1257	1257	with respect to the motor vehicle or snowmobile replaced: (1) The 621
1258	1258	unexpired registration of the motor vehicle or snowmobile replaced is 622
1259	1259	transferred to the replacement vehicle, (2) the motor vehicle or 623
1260	1260	snowmobile replaced was stolen or totally damaged and proof 624
1261	1261	concerning such theft or total damage is submitted to the assessor in 625
1262	1262	such town, or (3) the motor vehicle or snowmobile replaced is sold by 626
1263	1263	such person within forty-five days immediately prior to or following 627
1264	1264	the date on which such person acquires the replacement vehicle, such 628
1265	1265	person shall be liable for the payment of property tax with respect to 629
1266	1266	the replacement vehicle in the town in which the motor vehicle or 630
1267	1267	snowmobile replaced is subject to property tax, in an amount as 631
1268	1268	hereinafter provided, on the first day of January immediately 632
1269	1269	subsequent to the end of such assessment year. If the replacement 633
1270	1270	vehicle is replaced by such person with another motor vehicle or 634
1271	1271	snowmobile prior to the first day of August in such assessment year, 635
1272	1272	the replacement vehicle shall be subject to property tax as provided in 636
1273	1273	this subsection and such other motor vehicle or snowmobile replacing 637
1274	1274	the replacement vehicle, or any motor vehicle or snowmobile replacing 638
1275	1275	such other motor vehicle or snowmobile in such assessment year, shall 639
1276	1276	be deemed to be the replacement vehicle for purposes of this 640
1277	1277	subsection and shall be subject to property tax as provided herein. The 641
1278	1278	property tax payable with respect to the replacement vehicle on [said] 642
1279	1279	such first day of January shall be the amount by which subparagraph 643
1280	1280	(A) of this subdivision is in excess of subparagraph (B) of this 644
1281	1281	subdivision as follows: (A) The property tax [which] that would be 645
1282	1282	payable if the replacement vehicle had been entered in the taxable list 646
1283	1283	of the town in which the motor vehicle or snowmobile replaced is 647
1284	1284	subject to property tax on the first day of October in such assessment 648
1285	1285	year if such registration occurs prior to the first day of November, 649
1286	1286	however if such registration occurs on or after the first day of 650
1287	1287	November but prior to the first day of August in such assessment year, 651
1288	1288	such tax shall be a pro rata portion of the amount of tax payable if such 652
1289	1289	motor vehicle or snowmobile had been entered in the taxable list of 653
1290	1290	such town on October first in such assessment year to be determined 654
1291	1291	Raised Bill No. 1139
1292	1292
1293	1293
1294	1294
1295	1295	LCO No. 7313 34 of 45
1296	1296
1297	1297	by a ratio, the numerator of which shall be the number of months from 655
1298	1298	the date of such registration, including the month in which registration 656
1299	1299	occurs, to the first day of October next succeeding and the 657
1300	1300	denominator of which shall be twelve, provided if such person, on 658
1301	1301	[said] such first day of October, was entitled to any exemption under 659
1302	1302	section 12-81, as amended by this act, [which] that was allowed in the 660
1303	1303	assessment of the motor vehicle or snowmobile replaced, such 661
1304	1304	exemption shall be allowed for purposes of determining the property 662
1305	1305	tax payable with respect to the replacement vehicle as provided herein; 663
1306	1306	(B) the property tax payable by such person with respect to the motor 664
1307	1307	vehicle or snowmobile replaced, provided if the replacement vehicle is 665
1308	1308	registered subsequent to the thirty-first day of October but prior to the 666
1309	1309	first day of August in such assessment year such property tax payable 667
1310	1310	with respect to the motor vehicle or snowmobile replaced shall, for 668
1311	1311	purposes of the computation herein, be deemed to be a pro rata 669
1312	1312	portion of such property tax to be prorated in the same manner as the 670
1313	1313	amount of tax determined under subparagraph (A) [above] of this 671
1314	1314	subdivision. 672
1315	1315	(c) Any person who owns a commercial rental motor vehicle 673
1316	1316	[which] subject to property tax pursuant to section 3 of this act that has 674
1317	1317	been temporarily registered at any time during any assessment year 675
1318	1318	and [which] that has not during such period been entered in the 676
1319	1319	taxable list of any town in the state for purposes of the property tax 677
1320	1320	and with respect to which no permanent registration has been issued 678
1321	1321	during such period, shall be liable for the payment of property tax 679
1322	1322	with respect to such motor vehicle in the town where such motor 680
1323	1323	vehicle is subject to property tax on the first day of January 681
1324	1324	immediately following the end of such assessment year, in an amount 682
1325	1325	as hereinafter provided. The property tax payable shall be in the 683
1326	1326	amount [which] that would be payable if such motor vehicle had been 684
1327	1327	entered in the taxable list of the town where such motor vehicle is 685
1328	1328	subject to property tax on the first day of October in such assessment 686
1329	1329	year. 687
1330	1330	Raised Bill No. 1139
1331	1331
1332	1332
1333	1333
1334	1334	LCO No. 7313 35 of 45
1335	1335
1336	1336	(d) Any rental motor vehicle subject to property tax pursuant to 688
1337	1337	section 3 of this act and as provided in this section shall, except as 689
1338	1338	otherwise provided in subsection (b) of this section, be subject to such 690
1339	1339	property tax in the town in which such motor vehicle was last 691
1340	1340	registered in the assessment year ending immediately preceding the 692
1341	1341	day on which such property tax is payable as provided in this section. 693
1342	1342	(e) Whenever any rental motor vehicle subject to property tax 694
1343	1343	pursuant to section 3 of this act and as provided in this section has 695
1344	1344	been replaced by the owner with another motor vehicle in the 696
1345	1345	assessment year immediately preceding the day on which such 697
1346	1346	property tax is payable, each such motor vehicle shall be subject to 698
1347	1347	property tax as provided in this section. 699
1348	1348	(f) Upon receipt by the assessor in any town of notice from the 700
1349	1349	Commissioner of Motor Vehicles, in a manner as prescribed by said 701
1350	1350	commissioner, with respect to any rental motor vehicle subject to 702
1351	1351	property tax pursuant to section 3 of this act and in accordance with 703
1352	1352	the provisions of this section and [which] that has not been entered in 704
1353	1353	the taxable grand list of such town, such assessor shall determine the 705
1354	1354	value of such motor vehicle for purposes of property tax assessment 706
1355	1355	and shall add such value to the taxable grand list in such town for the 707
1356	1356	immediately preceding assessment date and the tax thereon shall be 708
1357	1357	levied and collected by the tax collector. Such property tax shall be 709
1358	1358	payable not later than the first day of February following the first day 710
1359	1359	of January on which the owner of such motor vehicle becomes liable 711
1360	1360	for the payment of property tax with respect to such motor vehicle in 712
1361	1361	accordance with the provisions of this section, subject to any 713
1362	1362	determination in accordance with section 12-142 that such tax shall be 714
1363	1363	due and payable in installments. Said owner may app eal the 715
1364	1364	assessment of such motor vehicle, as determined by the assessor in 716
1365	1365	accordance with this subsection, to the board of assessment appeals 717
1366	1366	next succeeding the date on which the tax based on such assessment is 718
1367	1367	payable, and thereafter, to the Superior Court as provided in section 719
1368	1368	12-117a. If the amount of such tax is reduced upon appeal, the portion 720
1369	1369	Raised Bill No. 1139
1370	1370
1371	1371
1372	1372
1373	1373	LCO No. 7313 36 of 45
1374	1374
1375	1375	thereof which has been paid in excess of the amount determined to be 721
1376	1376	due upon appeal shall be refunded to said owner. 722
1377	1377	(g) Any rental motor vehicle [which] that is not registered in this 723
1378	1378	state shall be subject to property tax pursuant to section 3 of this act in 724
1379	1379	this state if such motor vehicle in the normal course of operation most 725
1380	1380	frequently leaves from and returns to or remains in one or more points 726
1381	1381	within this state, and such motor vehicle shall be subject to such 727
1382	1382	property tax in the town within which such motor vehicle in the 728
1383	1383	normal course of operation most frequently leaves from and returns to 729
1384	1384	or remains, provided when the owner of such motor vehicle is a 730
1385	1385	resident in any town in the state, it shall be presumed that such motor 731
1386	1386	vehicle most frequently leaves from and returns to or remains in such 732
1387	1387	town unless evidence, satisfactory to the assessor in such town, is 733
1388	1388	submitted to the contrary. 734
1389	1389	Sec. 16. Subdivision (4) of section 12-81 of the general statutes is 735
1390	1390	repealed and the following is substituted in lieu thereof (Effective 736
1391	1391	October 1, 2019): 737
1392	1392	(4) (A) Except as otherwise provided by law, personal property 738
1393	1393	belonging to, held in trust for, or leased to, a municipal corporation of 739
1394	1394	this state and used for a public purpose, including personal property 740
1395	1395	used for cemetery purposes, and (B) real property belonging to, held in 741
1396	1396	trust for, or leased to, a municipal corporation of this state and used for 742
1397	1397	a public purpose, including real property used for cemetery purposes, 743
1398	1398	provided any such leased personal property, including, but not limited 744
1399	1399	to, motor vehicles subject to the provisions of section [12-71] 3 of this 745
1400	1400	act and any such leased real property is located within the boundaries 746
1401	1401	of such municipal corporation; 747
1402	1402	Sec. 17. Subdivision (28) of section 12-81 of the general statutes is 748
1403	1403	repealed and the following is substituted in lieu thereof (Effective 749
1404	1404	October 1, 2019): 750
1405	1405	(28) Subject to the provisions of sections 12-89, 12-90 and 12-95, 751
1406	1406	Raised Bill No. 1139
1407	1407
1408	1408
1409	1409
1410	1410	LCO No. 7313 37 of 45
1411	1411
1412	1412	property to the amount of one thousand dollars, which property 752
1413	1413	belongs to, or is held in trust for, any resident or nonresident of this 753
1414	1414	state who was in the regular Army of the United States on the 754
1415	1415	assessment day and who has been detailed by the Secretary of the 755
1416	1416	Army for duty in this state for the instruction of the Connecticut 756
1417	1417	National Guard. Any person receiving the foregoing exemption shall 757
1418	1418	be entitled to an additional exemption of two thousand dollars on 758
1419	1419	tangible personal property belonging to, or held in trust for, him, 759
1420	1420	which property is necessary or convenient for the use of such person in 760
1421	1421	the performance of his official duties and which property shall consist 761
1422	1422	of military equipment, horses [, vehicles] and furniture; 762
1423	1423	Sec. 18. Section 12-81cc of the general statutes is repealed and the 763
1424	1424	following is substituted in lieu thereof (Effective October 1, 2019): 764
1425	1425	Any person who has established his or her entitlement to a property 765
1426	1426	tax exemption under subdivisions (19), (20), (22), (23), (24), (25), (26) [,] 766
1427	1427	or (28) [or (53)] of section 12-81, as amended by this act, for a particular 767
1428	1428	assessment year shall be issued a certificate as to such entitlement by 768
1429	1429	the tax assessor of the relevant municipality. Such person shall be 769
1430	1430	entitled to such exemption in any municipality in this state for such 770
1431	1431	assessment year provided a copy of such certificate is provided to the 771
1432	1432	tax assessor of any municipality in which such exemption is claimed 772
1433	1433	and further provided such person would otherwise have been eligible 773
1434	1434	for such exemption in such municipality if he or she had filed for such 774
1435	1435	exemption as provided under the general statutes. 775
1436	1436	Sec. 19. Subsection (c) of section 12-169a of the general statutes is 776
1437	1437	repealed and the following is substituted in lieu thereof (Effective 777
1438	1438	October 1, 2019): 778
1439	1439	(c) A municipality may redesign and designate a place on its 779
1440	1440	municipal [motor vehicle] property tax bill for taxpayers to check off 780
1441	1441	amounts to donate to the local scholarship fund. The redesign of such 781
1442	1442	tax bill shall be done so as to allow a taxpayer to voluntarily check off 782
1443	1443	Raised Bill No. 1139
1444	1444
1445	1445
1446	1446
1447	1447	LCO No. 7313 38 of 45
1448	1448
1449	1449	and donate an amount of at least one dollar. The donated amount shall 783
1450	1450	not reduce the tax liability but shall be in addition to the amount 784
1451	1451	otherwise due and payable. The redesign of the [motor vehicle] 785
1452	1452	property tax bill shall be approved by the Office of Policy and 786
1453	1453	Management prior to its use. The municipality may include an insert 787
1454	1454	with its [motor vehicle] property tax bills [which] that explains the 788
1455	1455	scholarship fund and the check-off provision to the taxpayer. The town 789
1456	1456	treasurer shall deposit all moneys collected as a result of the check-off 790
1457	1457	in the fund and the treasurer may accept donations from other sources 791
1458	1458	for purposes of the fund. 792
1459	1459	Sec. 20. Section 12-704c of the general statutes is repealed and the 793
1460	1460	following is substituted in lieu thereof (Effective October 1, 2019): 794
1461	1461	(a) Any resident of this state, as defined in subdivision (1) of 795
1462	1462	subsection (a) of section 12-701, subject to the tax under this chapter for 796
1463	1463	any taxable year shall be entitled to a credit in determining the amount 797
1464	1464	of tax liability under this chapter, for all or a portion, as permitted by 798
1465	1465	this section, of the amount of property tax, as defined in this section, 799
1466	1466	first becoming due and actually paid during such taxable year by such 800
1467	1467	person on such person's primary residence or motor vehicle in 801
1468	1468	accordance with the provisions of this section, provided in the case of a 802
1469	1469	person who files a return under the federal income tax for such taxable 803
1470	1470	year as an unmarried individual, a married individual filing separately 804
1471	1471	or a head of household, one motor vehicle shall be eligible for such 805
1472	1472	credit and in the case of [a husband and wife] persons who file a return 806
1473	1473	under federal income tax for such taxable year as married individuals 807
1474	1474	filing jointly, no more than two motor vehicles shall be eligible for a 808
1475	1475	credit under the provisions of this section. 809
1476	1476	(b) (1) The credit allowed under this section shall not exceed (A) [for 810
1477	1477	taxable years commencing on or after January 1, 2006, but prior to 811
1478	1478	January 1, 2011, five hundred dollars; (B)] for taxable years 812
1479	1479	commencing on or after January 1, 2011, but prior to January 1, 2016, 813
1480	1480	three hundred dollars; and [(C)] (B) for taxable years commencing on 814
1481	1481	Raised Bill No. 1139
1482	1482
1483	1483
1484	1484
1485	1485	LCO No. 7313 39 of 45
1486	1486
1487	1487	or after January 1, 2016, two hundred dollars. In the case of any 815
1488	1488	[husband and wife] persons who file a return under the federal income 816
1489	1489	tax for such taxable year as married individuals filing a joint return, 817
1490	1490	the credit allowed, in the aggregate, shall not exceed such [amounts] 818
1491	1491	amount for each such taxable year. 819
1492	1492	(2) Notwithstanding the provisions of subsection (a) of this section, 820
1493	1493	for the taxable years commencing January 1, 2017, and January 1, 2018, 821
1494	1494	the credit under this section shall be allowed only for a resident of this 822
1495	1495	state (A) who has attained age sixty-five before the close of the 823
1496	1496	applicable taxable year, or (B) who files a return under the federal 824
1497	1497	income tax for the applicable taxable year validly claiming one or more 825
1498	1498	dependents. 826
1499	1499	[(c) (1) (A) For taxable years commencing prior to January 1, 2000, in 827
1500	1500	the case of any such taxpayer who files under the federal income tax 828
1501	1501	for such taxable year as an unmarried individual whose Connecticut 829
1502	1502	adjusted gross income exceeds fifty-two thousand five hundred 830
1503	1503	dollars, the amount of the credit that exceeds one hundred dollars shall 831
1504	1504	be reduced by ten per cent for each ten thousand dollars, or fraction 832
1505	1505	thereof, by which the taxpayer's Connecticut adjusted gross income 833
1506	1506	exceeds said amount. 834
1507	1507	(B) For taxable years commencing on or after January 1, 2000, but 835
1508	1508	prior to January 1, 2001, in the case of any such taxpayer who files 836
1509	1509	under the federal income tax for such taxable year as an unmarried 837
1510	1510	individual whose Connecticut adjusted gross income exceeds fifty-838
1511	1511	three thousand five hundred dollars, the amount of the credit that 839
1512	1512	exceeds one hundred dollars shall be reduced by ten per cent for each 840
1513	1513	ten thousand dollars, or fraction thereof, by which the taxpayer's 841
1514	1514	Connecticut adjusted gross income exceeds said amount. 842
1515	1515	(C) For taxable years commencing on or after January 1, 2001, but 843
1516	1516	prior to January 1, 2004, in the case of any such taxpayer who files 844
1517	1517	under the federal income tax for such taxable year as an unmarried 845
1518	1518	Raised Bill No. 1139
1519	1519
1520	1520
1521	1521
1522	1522	LCO No. 7313 40 of 45
1523	1523
1524	1524	individual whose Connecticut adjusted gross income exceeds fifty-four 846
1525	1525	thousand five hundred dollars, the amount of the credit shall be 847
1526	1526	reduced by ten per cent for each ten thousand dollars, or fraction 848
1527	1527	thereof, by which the taxpayer's Connecticut adjusted gross income 849
1528	1528	exceeds said amount. 850
1529	1529	(D) For taxable years commencing on or after January 1, 2004, but 851
1530	1530	prior to January 1, 2007, in the case of any such taxpayer who files 852
1531	1531	under the federal income tax for such taxable year as an unmarried 853
1532	1532	individual whose Connecticut adjusted gross income exceeds fifty-five 854
1533	1533	thousand dollars, the amount of the credit shall be reduced by ten per 855
1534	1534	cent for each ten thousand dollars, or fraction thereof, by which the 856
1535	1535	taxpayer's Connecticut adjusted gross income exceeds said amount. 857
1536	1536	(E) For taxable years commencing on or after January 1, 2007, but 858
1537	1537	prior to January 1, 2008, in the case of any such taxpayer who files 859
1538	1538	under the federal income tax for such taxable year as an unmarried 860
1539	1539	individual whose Connecticut adjusted gross income exceeds fifty-five 861
1540	1540	thousand five hundred dollars, the amount of the credit shall be 862
1541	1541	reduced by ten per cent for each ten thousand dollars, or fraction 863
1542	1542	thereof, by which the taxpayer's Connecticut adjusted gross income 864
1543	1543	exceeds said amount. 865
1544	1544	(F) For taxable years commencing on or after January 1, 2008, but 866
1545	1545	prior to January 1, 2011, in the case of any such taxpayer who files 867
1546	1546	under the federal income tax for such taxable year as an unmarried 868
1547	1547	individual whose Connecticut adjusted gross income exceeds fifty-six 869
1548	1548	thousand five hundred dollars, the amount of the credit shall be 870
1549	1549	reduced by ten per cent for each ten thousand dollars, or fraction 871
1550	1550	thereof, by which the taxpayer's Connecticut adjusted gross income 872
1551	1551	exceeds said amount.] 873
1552	1552	[(G)] (c) (1) (A) For taxable years commencing on or after January 1, 874
1553	1553	2011, but prior to January 1, 2013, in the case of any such taxpayer who 875
1554	1554	files under the federal income tax for such taxable year as an 876
1555	1555	Raised Bill No. 1139
1556	1556
1557	1557
1558	1558
1559	1559	LCO No. 7313 41 of 45
1560	1560
1561	1561	unmarried individual whose Connecticut adjusted gross income 877
1562	1562	exceeds fifty-six thousand five hundred dollars, the amount of the 878
1563	1563	credit shall be reduced by fifteen per cent for each ten thousand 879
1564	1564	dollars, or fraction thereof, by which the taxpayer's Connecticut 880
1565	1565	adjusted gross income exceeds said amount. 881
1566	1566	[(H)] (B) For taxable years commencing on or after January 1, 2013, 882
1567	1567	but prior to January 1, 2014, in the case of any such taxpayer who files 883
1568	1568	under the federal income tax for such taxable year as an unmarried 884
1569	1569	individual whose Connecticut adjusted gross income exceeds sixty 885
1570	1570	thousand five hundred dollars, the amount of the credit shall be 886
1571	1571	reduced by fifteen per cent for each ten thousand dollars, or fraction 887
1572	1572	thereof, by which the taxpayer's Connecticut adjusted gross income 888
1573	1573	exceeds said amount. 889
1574	1574	[(I)] (C) For taxable years commencing on or after January 1, 2014, 890
1575	1575	but prior to January 1, 2016, in the case of any such taxpayer who files 891
1576	1576	under the federal income tax for such taxable year as an unmarried 892
1577	1577	individual whose Connecticut adjusted gross income exceeds forty-893
1578	1578	seven thousand five hundred dollars, the amount of the credit shall be 894
1579	1579	reduced by fifteen per cent for each ten thousand dollars, or fraction 895
1580	1580	thereof, by which the taxpayer's Connecticut adjusted gross income 896
1581	1581	exceeds said amount. 897
1582	1582	[(J)] (D) For taxable years commencing on or after January 1, 2016, in 898
1583	1583	the case of any such taxpayer who files under the federal income tax 899
1584	1584	for such taxable year as an unmarried individual whose Connecticut 900
1585	1585	adjusted gross income exceeds forty-nine thousand five hundred 901
1586	1586	dollars, the amount of the credit shall be reduced by fifteen per cent for 902
1587	1587	each ten thousand dollars, or fraction thereof, by which the taxpayer's 903
1588	1588	Connecticut adjusted gross income exceeds said amount. 904
1589	1589	(2) In the case of any such taxpayer who files under the federal 905
1590	1590	income tax for such taxable year as a married individual filing 906
1591	1591	separately whose Connecticut adjusted gross income exceeds thirty-907
1592	1592	Raised Bill No. 1139
1593	1593
1594	1594
1595	1595
1596	1596	LCO No. 7313 42 of 45
1597	1597
1598	1598	five thousand two hundred fifty dollars, the amount of the credit shall 908
1599	1599	be reduced by fifteen per cent for each five thousand dollars, or 909
1600	1600	fraction thereof, by which the taxpayer's Connecticut adjusted gross 910
1601	1601	income exceeds said amount. 911
1602	1602	(3) In the case of a taxpayer who files under the federal income tax 912
1603	1603	for such taxable year as a head of household whose Connecticut 913
1604	1604	adjusted gross income exceeds fifty-four thousand five hundred 914
1605	1605	dollars, the amount of the credit shall be reduced by fifteen per cent for 915
1606	1606	each ten thousand dollars or fraction thereof, by which the taxpayer's 916
1607	1607	Connecticut adjusted gross income exceeds said amount. 917
1608	1608	(4) In the case of a taxpayer who files under federal income tax for 918
1609	1609	such taxable year as married individuals filing jointly whose 919
1610	1610	Connecticut adjusted gross income exceeds seventy thousand five 920
1611	1611	hundred dollars, the amount of the credit shall be reduced by fifteen 921
1612	1612	per cent for each ten thousand dollars, or fraction thereof, by which the 922
1613	1613	taxpayer's Connecticut adjusted gross income exceeds said amount. 923
1614	1614	(d) [The] For taxable years commencing prior to January 1, 2021, 924
1615	1615	credit allowed under the provisions of this section shall be available 925
1616	1616	for any person leasing a motor vehicle pursuant to a written agreement 926
1617	1617	for a term of more than one year. Such lessee shall be entitled to the 927
1618	1618	credit in accordance with the provisions of this section for the taxes 928
1619	1619	actually paid by the lessor or lessee on such leased vehicle, provided 929
1620	1620	the lessee was lawfully in possession of the motor vehicle at such time 930
1621	1621	when the taxes first became due. The lessor shall provide the lessee 931
1622	1622	with documentation establishing, to the satisfaction of the 932
1623	1623	Commissioner of Revenue Services, the amount of property tax paid 933
1624	1624	during the time period in which the lessee was lawfully in possession 934
1625	1625	of the motor vehicle. The lessor of the motor vehicle shall not be 935
1626	1626	entitled to a credit under the provisions of this section. 936
1627	1627	(e) The credit may only be used to reduce [such] a qualifying 937
1628	1628	taxpayer's tax liability for the year for which such credit is applicable 938
1629	1629	Raised Bill No. 1139
1630	1630
1631	1631
1632	1632
1633	1633	LCO No. 7313 43 of 45
1634	1634
1635	1635	and shall not be used to reduce such tax liability to less than zero. 939
1636	1636	(f) The amount of tax due pursuant to sections 12-705 and 12-722 940
1637	1637	shall be calculated without regard to this credit. 941
1638	1638	(g) For the purposes of this section: (1) "Property tax" means the 942
1639	1639	amount of property tax exclusive of any interest, fees or charges 943
1640	1640	thereon for which a taxpayer is liable, or in the case of any [husband 944
1641	1641	and wife] persons who file a return under the federal income tax for 945
1642	1642	such taxable year as married individuals filing a joint return, for which 946
1643	1643	[the husband or wife] either or both spouses are liable, to a 947
1644	1644	Connecticut political subdivision (A) for assessment years 948
1645	1645	commencing prior to October 1, 2019, on the taxpayer's primary 949
1646	1646	residence or motor vehicles, and (B) for assessment years commencing 950
1647	1647	on or after October 1, 2019, on the taxpayer's primary residence; (2) 951
1648	1648	"motor vehicle" means a motor vehicle, as defined in section 14-1, 952
1649	1649	[which] that is privately owned or leased; and (3) property tax first 953
1650	1650	becomes due, if due and payable in a single installment, on the date 954
1651	1651	designated by the legislative body of the municipality as the date on 955
1652	1652	which such installment shall be due and payable and, if due and 956
1653	1653	payable in two or more installments, on the date designated by the 957
1654	1654	legislative body of the municipality as the date on which such 958
1655	1655	installment shall be due and payable or, at the election of the taxpayer, 959
1656	1656	on the date designated by the legislative body of the municipality as 960
1657	1657	the date on which any earlier installment of such tax shall be due and 961
1658	1658	payable. 962
1659	1659	Sec. 21. Subsection (c) of section 14-34a of the general statutes is 963
1660	1660	repealed and the following is substituted in lieu thereof (Effective 964
1661	1661	October 1, 2019): 965
1662	1662	(c) Notwithstanding any such agreement or plan, (1) any [such] 966
1663	1663	commercial rental vehicle garaged at any fixed location or which 967
1664	1664	leaves from and returns to one or more points within this state in the 968
1665	1665	normal course of operations, shall be taxable in this state as personal 969
1666	1666	Raised Bill No. 1139
1667	1667
1668	1668
1669	1669
1670	1670	LCO No. 7313 44 of 45
1671	1671
1672	1672	property, if such vehicle is subject to property tax pursuant to section 3 970
1673	1673	of this act, in the town where such vehicle is garaged; (2) registration 971
1674	1674	shall be denied any such vehicle if any personal property taxes are 972
1675	1675	unpaid with respect to such vehicle, as provided in section 14-33; and 973
1676	1676	(3) any such vehicle based in this state shall be subject to the provisions 974
1677	1677	of sections 14-12, 14-15, 14-15a, 14-16a and chapter 247. 975
1678	1678	Sec. 22. Sections 7-328b, 12-81h, 12-122a and 12-129s of the general 976
1679	1679	statutes are repealed. (Effective October 1, 2019) 977
1680	1680	Sec. 23. Subdivisions (53), (66) and (71) of section 12-81 of the 978
1681	1681	general statutes are repealed. (Effective October 1, 2019) 979
1682	1682	This act shall take effect as follows and shall amend the following
1683	1683	sections:
1684	1684
1685	1685	Section 1 October 1, 2019, and
1686	1686	applicable to assessment
1687	1687	years commencing on or
1688	1688	after October 1, 2019
1689	1689	12-71
1690	1690	Sec. 2 October 1, 2019, and
1691	1691	applicable to assessment
1692	1692	years commencing on or
1693	1693	after October 1, 2019
1694	1694	12-81
1695	1695	Sec. 3 from passage New section
1696	1696	Sec. 4 October 1, 2019, and
1697	1697	applicable to assessment
1698	1698	years commencing on or
1699	1699	after October 1, 2019
1700	1700	12-62a
1701	1701	Sec. 5 October 1, 2019 New section
1702	1702	Sec. 6 from passage 12-62r
1703	1703	Sec. 7 October 1, 2019, and
1704	1704	applicable to assessment
1705	1705	years commencing on or
1706	1706	after October 1, 2019
1707	1707	12-115
1708	1708	Sec. 8 October 1, 2019, and
1709	1709	applicable to assessment
1710	1710	years commencing on or
1711	1711	after October 1, 2019
1712	1712	15-101bb
1713	1713	Sec. 9 October 1, 2019 4-66l
1714	1714	Raised Bill No. 1139
1715	1715
1716	1716
1717	1717
1718	1718	LCO No. 7313 45 of 45
1719	1719
1720	1720	Sec. 10 October 1, 2019 12-18b(a)(16)
1721	1721	Sec. 11 October 1, 2019, and
1722	1722	applicable to assessment
1723	1723	years commencing on or
1724	1724	after October 1, 2019
1725	1725	12-41(b)
1726	1726	Sec. 12 October 1, 2019, and
1727	1727	applicable to assessment
1728	1728	years commencing on or
1729	1729	after October 1, 2019
1730	1730	12-55(b)
1731	1731	Sec. 13 October 1, 2019 12-57a(a)
1732	1732	Sec. 14 October 1, 2019 12-63k(a)(5)
1733	1733	Sec. 15 October 1, 2019, and
1734	1734	applicable to assessment
1735	1735	years commencing on or
1736	1736	after October 1, 2019
1737	1737	12-71b
1738	1738	Sec. 16 October 1, 2019 12-81(4)
1739	1739	Sec. 17 October 1, 2019 12-81(28)
1740	1740	Sec. 18 October 1, 2019 12-81cc
1741	1741	Sec. 19 October 1, 2019 12-169a(c)
1742	1742	Sec. 20 October 1, 2019 12-704c
1743	1743	Sec. 21 October 1, 2019 14-34a(c)
1744	1744	Sec. 22 October 1, 2019 Repealer section
1745	1745	Sec. 23 October 1, 2019 Repealer section
1746	1746
1747	1747	Statement of Purpose:
1748	1748	To eliminate the property tax on certain motor vehicles and adjust the
1749	1749	uniform property assessment rate.
1750	1750
1751	1751	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
1752	1752	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
1753	1753	not underlined.]
1754	1754