House Bill No. 7009
September Special Session, Public Act No. 20-7
AN ACT CONCERNING TH E DEADLINES FOR CERT AIN
PROPERTY TAX EXEMPTI ONS AND MUNICIPAL MA TTERS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2017 grand list exemption pursuant to said
subdivision in the town of Berlin, except that such person failed to file
the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Berlin shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 2. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 2 of 10
otherwise eligible for a 2019 grand list exemption pursuant to said
subdivision in the town of Berlin, except that such person failed to file
the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Berlin shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 3. (Effective from passage) Notwithstanding the provisions of
subsection (c) of subdivision (11) of section 12-81 of the general statutes
and section 12-87a of the general statutes, any person otherwise eligible
for a 2017 grand list exemption pursuant to subdivision (11) of section
12-81 of the general statutes in the town of East Haven, except that such
person failed to submit evidence of certification pursuant to section 12-
89a of the general statutes within the time period prescribed by the
assessor or board of assessors or failed to file the required statement
within the time period prescribed, or both, shall be regarded as having
filed such statement or evidence of certification in a timely manner if
such person files such evidence of certification or statement or both, as
required by the assessor, not later than thirty days after the effective date
of this section and pays any applicable late filing fee prescribed by the
general statutes. Upon confirmation of the receipt of such fee, if
applicable, and verification of the exemption eligibility of such property,
the assessor shall approve the exemption for such property. If taxes,
interest or penalties have been paid on the property for which such
exemption is approved, the town of East Haven shall reimburse such House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 3 of 10
person in an amount equal to the amount by which such taxes, interest
and penalties exceed any taxes payable if the evidence of certification or
statement, or both, had been filed in a timely manner.
Sec. 4. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2017 and a 2018 grand list exemption pursuant to said
subdivision in the town of Groton, except that such person failed to file
the required statements within the time period prescribed, shall be
regarded as having filed such statements in a timely manner if such
person files such statements not later than thirty days after the effective
date of this section and pays the late filing fees pursuant to section 12-
87a of the general statutes. Upon confirmation of the receipt of such fees
and verification of the exemption eligibility of such property, the
assessor shall approve the exemptions for such property. If taxes,
interest or penalties have been paid on the property for which such
exemptions are approved, the town of Groton shall reimburse such
person in an amount equal to the amount by which such taxes, interest
and penalties exceed any taxes payable if the statements had been filed
in a timely manner.
Sec. 5. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2018 grand list exemption pursuant to said subdivision in
the city of Meriden, except that such person failed to file the required
statement within the time period prescribed, shall be regarded as having
filed such statement in a timely manner if such person files such
statement not later than thirty days after the effective date of this section
and pays the late filing fee pursuant to section 12-87a of the general
statutes. Upon confirmation of the receipt of such fee and verification of
the exemption eligibility of such property, the assessor shall approve the House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 4 of 10
exemption for such property. If taxes, interest or penalties have been
paid on the property for which such exemption is approved, the city of
Meriden shall reimburse such person in an amount equal to the amount
by which such taxes, interest and penalties exceed any taxes payable if
the statement had been filed in a timely manner.
Sec. 6. (Effective from passage) Any person otherwise eligible for a 2018
grand list exemption pursuant to subdivision (13) of section 12-81 of the
general statutes in the city of Meriden, except that such person failed to
submit evidence of certification pursuant to section 12-89a of the general
statutes within the time period prescribed by the assessor or board of
assessors, shall be regarded as having filed such evidence of certification
in a timely manner if such person files such evidence of certification not
later than thirty days after the effective date of this section and pays any
applicable late filing fee prescribed by the general statutes. Upon
confirmation of the receipt of such fee, if applicable, and verification of
the exemption eligibility of such property, the assessor shall approve the
exemption for such property. If taxes, interest or penalties have been
paid on the property for which such exemption is approved, the city of
Meriden shall reimburse such person in an amount equal to the amount
by which such taxes, interest and penalties exceed any taxes payable if
the evidence of certification had been filed in a timely manner.
Sec. 7. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2017 grand list exemption pursuant to said subdivision in
the town of Middletown, except that such person failed to file the
required statement within the time period prescribed, shall be regarded
as having filed such statement in a timely manner if such person files
such statement not later than thirty days after the effective date of this
section and pays the late filing fee pursuant to section 12-87a of the
general statutes. Upon confirmation of the receipt of such fee and House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 5 of 10
verification of the exemption eligibility of such property, the assessor
shall approve the exemption for such property. If taxes, interest or
penalties have been paid on the property for which such exemption is
approved, the town of Middletown shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 8. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2018 grand list exemption pursuant to said
subdivision in the town of Middletown, except that such person failed
to file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Middletown shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 9. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2017 grand list exemption pursuant to said
subdivision in the city of New Haven, except that such person failed to
file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12- House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 6 of 10
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the city of New Haven shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 10. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2018 grand list exemption pursuant to said
subdivision in the town of Oxford, except that such person failed to file
the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Oxford shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 11. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2018 grand list exemption pursuant to said
subdivision in the town of Plainville, except that such person failed to
file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 7 of 10
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Plainville shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 12. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2017 grand list exemption pursuant to said
subdivision in the town of Seymour, except that such person failed to
file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Seymour shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 13. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2019 grand list exemption pursuant to said
subdivision in the town of West Hartford, except that such person failed
to file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 8 of 10
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of West Hartford shall reimburse such person in
an amount equal to the amount by which such taxes, interest and
penalties exceed any taxes payable if the statement had been filed in a
timely manner.
Sec. 14. (Effective from passage) Notwithstanding the provisions of
subparagraph (c) of subdivision (59) of section 12-81 of the general
statutes and subparagraph (c) of subdivision (60) of section 12-81 of the
general statutes and the filing deadline specified for filing Form M-55
under the Airport Development Zone Program administered by the
Department of Community and Economic Development, any person
otherwise eligible for a 2019 grand list exemption under subdivision (59)
or (60) of section 12-81 of the general statutes, or both, in the town of
Windsor Locks, pursuant to a certificate of eligibility granted to such
person by said department under said program, except that such person
failed to submit said Form M-55 within the time period prescribed, shall
be regarded as having filed said form in a timely manner if such person
files said form not later than thirty days after the effective date of this
section and pays the late filing fee pursuant to section 12-81k of the
general statutes. Upon confirmation of the receipt of such fee and
verification of the exemption eligibility of the property included in said
form, the assessor shall approve the exemption for such property. If
taxes, interest or penalties have been paid on the property for which
such exemption is approved, the town of Windsor Locks shall reimburse
such person in an amount equal to the amount by which such taxes,
interest and penalties exceed the taxes payable if said form had been
filed in a timely manner. House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 9 of 10
Sec. 15. (Effective from passage) Notwithstanding the provisions of
subsection (b) of section 10-76g of the general statutes concerning the
deadlines for filing an application for a grant for the excess costs of
special education under said subsection, for the fiscal year ending June
30, 2021, the State Board of Education shall make payment for the excess
costs incurred by the local board of education for the town of Milford
for students omitted from the March, 2020, filing during the fiscal year
ending June 30, 2020.
Sec. 16. Subsection (o) of section 2 of public act 05-289, as amended
by section 2 of public act 12-144 and section 9 of public act 15-184, is
repealed and the following is substituted in lieu thereof (Effective from
passage):
(o) At the option of the city of Bridgeport by vote of the city council
of the city of Bridgeport, the district shall be merged into the city of
Bridgeport if no bonds are issued by the district [not later than fifteen
years after] on or before July 1, [2005] 2025, or after the bonds authorized
by this section are no longer outstanding and any property which is
owned by the district shall be distributed to the city of Bridgeport.
Sec. 17. (Effective from passage) Notwithstanding any period of
performance date related to contract 20170140011490001A between the
town of Branford and the Department of Economic and Community
Development, the Secretary of the Office of Policy and Management
shall pay, from the small town economic assistance program established
pursuant to section 4-66g of the general statutes, the amount of five
hundred thousand dollars as a grant-in-aid to the town of Branford for
the costs of demolishing and reconstructing the Indian Neck Firehouse.
Sec. 18. (Effective from passage) Notwithstanding the provisions of
subsection (m) of section 8-3 of the general statutes, any site plan
approval granted by the Ridgefield Planning and Zoning Commission
at its meeting held on May 15, 2007, and further extended by said House Bill No. 7009
Sept. Sp. Sess., Public Act No. 20-7 10 of 10
commission, for the construction of residential multi-family structures,
and any modifications to such site plan, shall not expire if the applicant
has obtained all the necessary building permits and commenced
construction on or before the expiration date.
Approved October 2, 2020