Connecticut 2020 Regular Session

Connecticut House Bill HB05401 Compare Versions

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

Old	New	Differences
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4	4	LCO No. 1915 1 of 4
5	5
6	6	General Assembly Raised Bill No. 5401
7	7	February Session, 2020
8	8	LCO No. 1915
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10	10
11	11	Referred to Committee on VETERANS' AFFAIRS
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13	13
14	14	Introduced by:
15	15	(VA)
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20	20	AN ACT CONCERNING A PROPERTY TAX EXEMPTI ON FOR GOLD
21	21	STAR PARENTS AND SUR VIVING SPOUSES.
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 Section 12-81ii of the general statutes is repealed and the 1
26	26	following is substituted in lieu thereof (Effective October 1, 2020, and 2
27	27	applicable to assessment years commencing on or after October 1, 2020): 3
28	28	(a) (1) Except as provided in subdivision (2) of this subsection, [any 4
29	29	municipality, upon approval by its legislative body, may] each 5
30	30	municipality shall provide that any parent whose child was killed in 6
31	31	action, or the surviving spouse of a person who was killed in action, 7
32	32	while performing active military duty with the armed forces, as defined 8
33	33	in subsection (a) of section 27-103, which parent or surviving spouse is 9
34	34	a resident of such municipality, shall be entitled to an exemption from 10
35	35	property tax, provided such parent's or surviving spouse's qualifying 11
36	36	income does not exceed (A) the maximum amount applicable to an 12
37	37	unmarried person as provided under section 12-81l, or (B) an amount 13
38	38	established by the municipality, not exceeding the maximum amount 14
39	39	under section 12-81l by more than twenty-five thousand dollars. The 15 Raised Bill No. 5401
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42	42
43	43	LCO No. 1915 2 of 4
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45	45	exemption provided for under this section shall be applied to the 16
46	46	assessed value of an eligible parent's or surviving spouse's property and 17
47	47	[, at the municipality's option, may] shall be in an amount up to twenty 18
48	48	thousand dollars or in an amount up to ten per cent of such assessed 19
49	49	value, whichever amount shall be greater. 20
50	50	(2) (A) If both parents of any such child killed in action while 21
51	51	performing active military duty with the armed forces are domiciled 22
52	52	together, only one such parent shall be entitled to an exemption from 23
53	53	property tax provided for under this section. 24
54	54	(B) The exemption provided for under this section shall be in addition 25
55	55	to any exemption to which an eligible parent or surviving spouse may 26
56	56	be entitled under section 12-81. No such eligible parent or surviving 27
57	57	spouse entitled to exemption under section 12-81f or 12-81g and this 28
58	58	section shall receive more than one such exemption. 29
59	59	(b) (1) Any parent whose child was killed in action, or the surviving 30
60	60	spouse of a person who was killed in action, while performing active 31
61	61	military duty with the armed forces and who claims an exemption from 32
62	62	taxation under this section shall give notice to the town clerk of such 33
63	63	municipality that he or she is entitled to such exemption. 34
64	64	(2) Any such parent or surviving spouse submitting a claim for such 35
65	65	exemption shall be required to file an application, on a form prepared 36
66	66	for such purpose by the assessor, not later than the assessment date with 37
67	67	respect to which such exemption is claimed, which application shall 38
68	68	include at least two affidavits of disinterested persons showing that the 39
69	69	deceased child or person was performing such active military duty, that 40
70	70	such deceased child or person was killed in action while performing 41
71	71	such active military duty and the relationship of such deceased child to 42
72	72	such parent, or such deceased person to such surviving spouse, 43
73	73	provided the assessor may further require such parent or surviving 44
74	74	spouse to be examined by such assessor under oath concerning such 45
75	75	facts. Each such application shall include a copy of such parent's or 46
76	76	surviving spouse's federal income tax return, or in the event such a 47 Raised Bill No. 5401
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80	80	LCO No. 1915 3 of 4
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82	82	return is not filed such evidence related to income as may be required 48
83	83	by the assessor, for the tax year of such parent or surviving spouse 49
84	84	ending immediately prior to the assessment date with respect to which 50
85	85	such exemption is claimed. Such town clerk shall record each such 51
86	86	affidavit in full and shall list the name of such parent or surviving 52
87	87	spouse claimant, and such service shall be performed by such town clerk 53
88	88	without remuneration. No assessor, board of assessment appeals or 54
89	89	other official shall allow any such claim for exemption unless evidence 55
90	90	as herein specified has been filed in the office of such town clerk. When 56
91	91	any such parent or surviving spouse has filed for such exemption and 57
92	92	received approval for the first time, such parent or surviving spouse 58
93	93	shall be required to file for such exemption biennially thereafter, subject 59
94	94	to the provisions of subsection (c) of this section. 60
95	95	(3) The assessor of such municipality shall annually make a certified 61
96	96	list of all such parents or surviving spouses who are found to be entitled 62
97	97	to exemption under the provisions of this section, which list shall be 63
98	98	filed in the town clerk's office, and shall be prima facie evidence that 64
99	99	such parents or surviving spouses whose names appear thereon are 65
100	100	entitled to such exemption as long as they continue to reside in such 66
101	101	municipality, [and as long as the legislative body of such municipality 67
102	102	continues to provide for such exemption,] subject to the provisions of 68
103	103	subsection (c) of this section. Such assessor may, at any time, require any 69
104	104	such parent or surviving spouse to appear before such assessor for the 70
105	105	purpose of furnishing additional evidence, provided, any such parent 71
106	106	or surviving spouse who by reason of disability is unable to so appear 72
107	107	may furnish such assessor a statement from such parent's or surviving 73
108	108	spouse's attending physician or an advanced practice registered nurse 74
109	109	certifying that such parent or surviving spouse is totally disabled and is 75
110	110	unable to make a personal appearance and such other evidence of total 76
111	111	disability as such assessor may deem appropriate. 77
112	112	(4) No such parent or surviving spouse may receive such exemption 78
113	113	until such parent or surviving spouse has proven his or her right to such 79
114	114	exemption in accordance with the provisions of this section, together 80
115	115	with such further proof as may be necessary under said provisions. 81 Raised Bill No. 5401
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119	119	LCO No. 1915 4 of 4
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121	121	Exemptions so proven shall take effect on the next succeeding 82
122	122	assessment day. 83
123	123	(c) Any such parent or surviving spouse who has submitted an 84
124	124	application and been approved in any year for the exemption provided 85
125	125	in this section shall, in the year immediately following approval, be 86
126	126	presumed to be qualified for such exemption. During the year 87
127	127	immediately following such approval, the assessor shall notify, in 88
128	128	writing, each parent or surviving spouse presumed to be qualified 89
129	129	pursuant to this subsection. If any such parent or surviving spouse has 90
130	130	qualifying income in excess of the maximum allowed under subsection 91
131	131	(a) of this section, such parent or surviving spouse shall notify the 92
132	132	assessor on or before the next filing date for such exemption and shall 93
133	133	be denied such exemption for the assessment year immediately 94
134	134	following and for any subsequent year until such parent or surviving 95
135	135	spouse has reapplied and again qualified for such exemption. Any such 96
136	136	parent or surviving spouse who fails to notify the assessor of such 97
137	137	disqualification shall make payment to the municipality in the amount 98
138	138	of property tax loss related to such exemption improperly taken. 99
139	139	This act shall take effect as follows and shall amend the following
140	140	sections:
141	141
142	142	Section 1 October 1, 2020, and
143	143	applicable to assessment
144	144	years commencing on or
145	145	after October 1, 2020
146	146	12-81ii
147	147
148	148	Statement of Purpose:
149	149	To require municipalities to provide a property tax exemption to eligible
150	150	Gold Star parents and surviving spouses.
151	151	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
152	152	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
153	153	underlined.]
154	154