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General Assembly Bill No. 7009
September Special Session, 2020
LCO No. 4363
Referred to Committee on No Committee
Introduced by:
REP. ARESIMOWICZ, 30
th
Dist.
SEN. LOONEY, 11
th
Dist.
SEN. DUFF, 25
th
Dist.
REP. RITTER M., 1
st
Dist.
AN ACT CONCERNING TH E DEADLINES FOR CERT AIN PROPERTY
TAX EXEMPTIONS AND M UNICIPAL MATTERS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective from passage) Notwithstanding the provisions of 1
subdivision (76) of section 12-81 of the general statutes, any person 2
otherwise eligible for a 2017 grand list exemption pursuant to said 3
subdivision in the town of Berlin, except that such person failed to file 4
the required statement within the time period prescribed, shall be 5
regarded as having filed such statement in a timely manner if such 6
person files such statement not later than thirty days after the effective 7
date of this section and pays the late filing fee pursuant to section 12-8
81k of the general statutes. Upon confirmation of the receipt of such fee 9
and verification of the exemption eligibility of such property, the 10
assessor shall approve the exemption for such property. If taxes, interest 11
or penalties have been paid on the property for which such exemption 12
is approved, the town of Berlin shall reimburse such person in an 13
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amount equal to the amount by which such taxes, interest and penalties 14
exceed any taxes payable if the statement had been filed in a timely 15
manner. 16
Sec. 2. (Effective from passage) Notwithstanding the provisions of 17
subdivision (76) of section 12-81 of the general statutes, any person 18
otherwise eligible for a 2019 grand list exemption pursuant to said 19
subdivision in the town of Berlin, except that such person failed to file 20
the required statement within the time period prescribed, shall be 21
regarded as having filed such statement in a timely manner if such 22
person files such statement not later than thirty days after the effective 23
date of this section and pays the late filing fee pursuant to section 12-24
81k of the general statutes. Upon confirmation of the receipt of such fee 25
and verification of the exemption eligibility of such property, the 26
assessor shall approve the exemption for such property. If taxes, interest 27
or penalties have been paid on the property for which such exemption 28
is approved, the town of Berlin shall reimburse such person in an 29
amount equal to the amount by which such taxes, interest and penalties 30
exceed any taxes payable if the statement had been filed in a timely 31
manner. 32
Sec. 3. (Effective from passage) Notwithstanding the provisions of 33
subsection (c) of subdivision (11) of section 12-81 of the general statutes 34
and section 12-87a of the general statutes, any person otherwise eligible 35
for a 2017 grand list exemption pursuant to subdivision (11) of section 36
12-81 of the general statutes in the town of East Haven, except that such 37
person failed to submit evidence of certification pursuant to section 12-38
89a of the general statutes within the time period prescribed by the 39
assessor or board of assessors or failed to file the required statement 40
within the time period prescribed, or both, shall be regarded as having 41
filed such statement or evidence of certification in a timely manner if 42
such person files such evidence of certification or statement or both, as 43
required by the assessor, not later than thirty days after the effective date 44
of this section and pays any applicable late filing fee prescribed by the 45
general statutes. Upon confirmation of the receipt of such fee, if 46
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applicable, and verification of the exemption eligibility of such property, 47
the assessor shall approve the exemption for such property. If taxes, 48
interest or penalties have been paid on the property for which such 49
exemption is approved, the town of East Haven shall reimburse such 50
person in an amount equal to the amount by which such taxes, interest 51
and penalties exceed any taxes payable if the evidence of certification or 52
statement, or both, had been filed in a timely manner. 53
Sec. 4. (Effective from passage) Notwithstanding the provisions of 54
subparagraph (A) of subdivision (7) of section 12-81 of the general 55
statutes and section 12-87a of the general statutes, any person otherwise 56
eligible for a 2017 and a 2018 grand list exemption pursuant to said 57
subdivision in the town of Groton, except that such person failed to file 58
the required statements within the time period prescribed, shall be 59
regarded as having filed such statements in a timely manner if such 60
person files such statements not later than thirty days after the effective 61
date of this section and pays the late filing fees pursuant to section 12-62
87a of the general statutes. Upon confirmation of the receipt of such fees 63
and verification of the exemption eligibility of such property, the 64
assessor shall approve the exemptions for such property. If taxes, 65
interest or penalties have been paid on the property for which such 66
exemptions are approved, the town of Groton shall reimburse such 67
person in an amount equal to the amount by which such taxes, interest 68
and penalties exceed any taxes payable if the statements had been filed 69
in a timely manner. 70
Sec. 5. (Effective from passage) Notwithstanding the provisions of 71
subparagraph (A) of subdivision (7) of section 12-81 of the general 72
statutes and section 12-87a of the general statutes, any person otherwise 73
eligible for a 2018 grand list exemption pursuant to said subdivision in 74
the city of Meriden, except that such person failed to file the required 75
statement within the time period prescribed, shall be regarded as having 76
filed such statement in a timely manner if such person files such 77
statement not later than thirty days after the effective date of this section 78
and pays the late filing fee pursuant to section 12-87a of the general 79
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statutes. Upon confirmation of the receipt of such fee and verification of 80
the exemption eligibility of such property, the assessor shall approve the 81
exemption for such property. If taxes, interest or penalties have been 82
paid on the property for which such exemption is approved, the city of 83
Meriden shall reimburse such person in an amount equal to the amount 84
by which such taxes, interest and penalties exceed any taxes payable if 85
the statement had been filed in a timely manner. 86
Sec. 6. (Effective from passage) Any person otherwise eligible for a 2018 87
grand list exemption pursuant to subdivision (13) of section 12-81 of the 88
general statutes in the city of Meriden, except that such person failed to 89
submit evidence of certification pursuant to section 12-89a of the general 90
statutes within the time period prescribed by the assessor or board of 91
assessors, shall be regarded as having filed such evidence of certification 92
in a timely manner if such person files such evidence of certification not 93
later than thirty days after the effective date of this section and pays any 94
applicable late filing fee prescribed by the general statutes. Upon 95
confirmation of the receipt of such fee, if applicable, and verification of 96
the exemption eligibility of such property, the assessor shall approve the 97
exemption for such property. If taxes, interest or penalties have been 98
paid on the property for which such exemption is approved, the city of 99
Meriden shall reimburse such person in an amount equal to the amount 100
by which such taxes, interest and penalties exceed any taxes payable if 101
the evidence of certification had been filed in a timely manner. 102
Sec. 7. (Effective from passage) Notwithstanding the provisions of 103
subparagraph (A) of subdivision (7) of section 12-81 of the general 104
statutes and section 12-87a of the general statutes, any person otherwise 105
eligible for a 2017 grand list exemption pursuant to said subdivision in 106
the town of Middletown, except that such person failed to file the 107
required statement within the time period prescribed, shall be regarded 108
as having filed such statement in a timely manner if such person files 109
such statement not later than thirty days after the effective date of this 110
section and pays the late filing fee pursuant to section 12-87a of the 111
general statutes. Upon confirmation of the receipt of such fee and 112
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verification of the exemption eligibility of such property, the assessor 113
shall approve the exemption for such property. If taxes, interest or 114
penalties have been paid on the property for which such exemption is 115
approved, the town of Middletown shall reimburse such person in an 116
amount equal to the amount by which such taxes, interest and penalties 117
exceed any taxes payable if the statement had been filed in a timely 118
manner. 119
Sec. 8. (Effective from passage) Notwithstanding the provisions of 120
subdivision (76) of section 12-81 of the general statutes, any person 121
otherwise eligible for a 2018 grand list exemption pursuant to said 122
subdivision in the town of Middletown, except that such person failed 123
to file the required statement within the time period prescribed, shall be 124
regarded as having filed such statement in a timely manner if such 125
person files such statement not later than thirty days after the effective 126
date of this section and pays the late filing fee pursuant to section 12-127
81k of the general statutes. Upon confirmation of the receipt of such fee 128
and verification of the exemption eligibility of such property, the 129
assessor shall approve the exemption for such property. If taxes, interest 130
or penalties have been paid on the property for which such exemption 131
is approved, the town of Middletown shall reimburse such person in an 132
amount equal to the amount by which such taxes, interest and penalties 133
exceed any taxes payable if the statement had been filed in a timely 134
manner. 135
Sec. 9. (Effective from passage) Notwithstanding the provisions of 136
subdivision (76) of section 12-81 of the general statutes, any person 137
otherwise eligible for a 2017 grand list exemption pursuant to said 138
subdivision in the city of New Haven, except that such person failed to 139
file the required statement within the time period prescribed, shall be 140
regarded as having filed such statement in a timely manner if such 141
person files such statement not later than thirty days after the effective 142
date of this section and pays the late filing fee pursuant to section 12-143
81k of the general statutes. Upon confirmation of the receipt of such fee 144
and verification of the exemption eligibility of such property, the 145
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assessor shall approve the exemption for such property. If taxes, interest 146
or penalties have been paid on the property for which such exemption 147
is approved, the city of New Haven shall reimburse such person in an 148
amount equal to the amount by which such taxes, interest and penalties 149
exceed any taxes payable if the statement had been filed in a timely 150
manner. 151
Sec. 10. (Effective from passage) Notwithstanding the provisions of 152
subdivision (76) of section 12-81 of the general statutes, any person 153
otherwise eligible for a 2018 grand list exemption pursuant to said 154
subdivision in the town of Oxford, except that such person failed to file 155
the required statement within the time period prescribed, shall be 156
regarded as having filed such statement in a timely manner if such 157
person files such statement not later than thirty days after the effective 158
date of this section and pays the late filing fee pursuant to section 12-159
81k of the general statutes. Upon confirmation of the receipt of such fee 160
and verification of the exemption eligibility of such property, the 161
assessor shall approve the exemption for such property. If taxes, interest 162
or penalties have been paid on the property for which such exemption 163
is approved, the town of Oxford shall reimburse such person in an 164
amount equal to the amount by which such taxes, interest and penalties 165
exceed any taxes payable if the statement had been filed in a timely 166
manner. 167
Sec. 11. (Effective from passage) Notwithstanding the provisions of 168
subdivision (76) of section 12-81 of the general statutes, any person 169
otherwise eligible for a 2018 grand list exemption pursuant to said 170
subdivision in the town of Plainville, except that such person failed to 171
file the required statement within the time period prescribed, shall be 172
regarded as having filed such statement in a timely manner if such 173
person files such statement not later than thirty days after the effective 174
date of this section and pays the late filing fee pursuant to section 12-175
81k of the general statutes. Upon confirmation of the receipt of such fee 176
and verification of the exemption eligibility of such property, the 177
assessor shall approve the exemption for such property. If taxes, interest 178
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or penalties have been paid on the property for which such exemption 179
is approved, the town of Plainville shall reimburse such person in an 180
amount equal to the amount by which such taxes, interest and penalties 181
exceed any taxes payable if the statement had been filed in a timely 182
manner. 183
Sec. 12. (Effective from passage) Notwithstanding the provisions of 184
subdivision (76) of section 12-81 of the general statutes, any person 185
otherwise eligible for a 2017 grand list exemption pursuant to said 186
subdivision in the town of Seymour, except that such person failed to 187
file the required statement within the time period prescribed, shall be 188
regarded as having filed such statement in a timely manner if such 189
person files such statement not later than thirty days after the effective 190
date of this section and pays the late filing fee pursuant to section 12-191
81k of the general statutes. Upon confirmation of the receipt of such fee 192
and verification of the exemption eligibility of such property, the 193
assessor shall approve the exemption for such property. If taxes, interest 194
or penalties have been paid on the property for which such exemption 195
is approved, the town of Seymour shall reimburse such person in an 196
amount equal to the amount by which such taxes, interest and penalties 197
exceed any taxes payable if the statement had been filed in a timely 198
manner. 199
Sec. 13. (Effective from passage) Notwithstanding the provisions of 200
subdivision (76) of section 12-81 of the general statutes, any person 201
otherwise eligible for a 2019 grand list exemption pursuant to said 202
subdivision in the town of West Hartford, except that such person failed 203
to file the required statement within the time period prescribed, shall be 204
regarded as having filed such statement in a timely manner if such 205
person files such statement not later than thirty days after the effective 206
date of this section and pays the late filing fee pursuant to section 12-207
81k of the general statutes. Upon confirmation of the receipt of such fee 208
and verification of the exemption eligibility of such property, the 209
assessor shall approve the exemption for such property. If taxes, interest 210
or penalties have been paid on the property for which such exemption 211
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is approved, the town of West Hartford shall reimburse such person in 212
an amount equal to the amount by which such taxes, interest and 213
penalties exceed any taxes payable if the statement had been filed in a 214
timely manner. 215
Sec. 14. (Effective from passage) Notwithstanding the provisions of 216
subparagraph (c) of subdivision (59) of section 12-81 of the general 217
statutes and subparagraph (c) of subdivision (60) of section 12-81 of the 218
general statutes and the filing deadline specified for filing Form M-55 219
under the Airport Development Zone Program administered by the 220
Department of Community and Economic Development, any person 221
otherwise eligible for a 2019 grand list exemption under subdivision (59) 222
or (60) of section 12-81 of the general statutes, or both, in the town of 223
Windsor Locks, pursuant to a certificate of eligibility granted to such 224
person by said department under said program, except that such person 225
failed to submit said Form M-55 within the time period prescribed, shall 226
be regarded as having filed said form in a timely manner if such person 227
files said form not later than thirty days after the effective date of this 228
section and pays the late filing fee pursuant to section 12-81k of the 229
general statutes. Upon confirmation of the receipt of such fee and 230
verification of the exemption eligibility of the property included in said 231
form, the assessor shall approve the exemption for such property. If 232
taxes, interest or penalties have been paid on the property for which 233
such exemption is approved, the town of Windsor Locks shall reimburse 234
such person in an amount equal to the amount by which such taxes, 235
interest and penalties exceed the taxes payable if said form had been 236
filed in a timely manner. 237
Sec. 15. (Effective from passage) Notwithstanding the provisions of 238
subsection (b) of section 10-76g of the general statutes concerning the 239
deadlines for filing an application for a grant for the excess costs of 240
special education under said subsection, for the fiscal year ending June 241
30, 2021, the State Board of Education shall make payment for the excess 242
costs incurred by the local board of education for the town of Milford 243
for students omitted from the March, 2020, filing during the fiscal year 244
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ending June 30, 2020. 245
Sec. 16. Subsection (o) of section 2 of public act 05-289, as amended 246
by section 2 of public act 12-144 and section 9 of public act 15-184, is 247
repealed and the following is substituted in lieu thereof (Effective from 248
passage): 249
(o) At the option of the city of Bridgeport by vote of the city council 250
of the city of Bridgeport, the district shall be merged into the city of 251
Bridgeport if no bonds are issued by the district [not later than fifteen 252
years after] on or before July 1, [2005] 2025, or after the bonds authorized 253
by this section are no longer outstanding and any property which is 254
owned by the district shall be distributed to the city of Bridgeport. 255
Sec. 17. (Effective from passage) Notwithstanding any period of 256
performance date related to contract 20170140011490001A between the 257
town of Branford and the Department of Economic and Community 258
Development, the Secretary of the Office of Policy and Management 259
shall pay, from the small town economic assistance program established 260
pursuant to section 4-66g of the general statutes, the amount of five 261
hundred thousand dollars as a grant-in-aid to the town of Branford for 262
the costs of demolishing and reconstructing the Indian Neck Firehouse. 263
Sec. 18. (Effective from passage) Notwithstanding the provisions of 264
subsection (m) of section 8-3 of the general statutes, any site plan 265
approval granted by the Ridgefield Planning and Zoning Commission 266
at its meeting held on May 15, 2007, and further extended by said 267
commission, for the construction of residential multi-family structures, 268
and any modifications to such site plan, shall not expire if the applicant 269
has obtained all the necessary building permits and commenced 270
construction on or before the expiration date. 271
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage New section
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Sec. 2 from passage New section
Sec. 3 from passage New section
Sec. 4 from passage New section
Sec. 5 from passage New section
Sec. 6 from passage New section
Sec. 7 from passage New section
Sec. 8 from passage New section
Sec. 9 from passage New section
Sec. 10 from passage New section
Sec. 11 from passage New section
Sec. 12 from passage New section
Sec. 13 from passage New section
Sec. 14 from passage New section
Sec. 15 from passage New section
Sec. 16 from passage PA 05-289, Sec. 2(o)
Sec. 17 from passage New section
Sec. 18 from passage New section