Connecticut 2020 Regular Session

Connecticut Senate Bill SB00164 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	LCO \\PRDFS1\SCOUSERS\FORZANOF\WS\2020SB-00164-R01-
4		-	SB.docx
5		-	1 of 6
6	3
7		-	General Assembly Substitute Bill No. 164
	4	+
	5	+	LCO No. 1342 1 of 6
	6	+
	7	+	General Assembly Raised Bill No. 164
8	8		February Session, 2020
	9	+	LCO No. 1342
9	10
	11	+
	12	+	Referred to Committee on AGING
	13	+
	14	+
	15	+	Introduced by:
	16	+	(AGE)
10	17
11	18
12	19
13	20
14	21		AN ACT LOWERING THE AGE OF ELIGIBILITY FOR PROPERTY TAX
15	22		RELIEF FOR SENIOR CITIZENS.
16	23		Be it enacted by the Senate and House of Representatives in General
17	24		Assembly convened:
18	25
19	26		Section 1. Section 12-170v of the general statutes is repealed and the 1
20	27		following is substituted in lieu thereof (Effective October 1, 2020, and 2
21	28		applicable to assessment years commencing on or after October 1, 2020): 3
22	29		(a) For purposes of this section, "qualified taxpayer" means a person 4
23	30		who (1) in the calendar year preceding a claim for tax relief under this 5
24	31		section, was (A) sixty-five years of age or older, (B) the spouse of such 6
25	32		person, provided such spouse is domiciled with such person, or (C) a 7
26	33		surviving spouse sixty-two years of age or older of a person who had 8
27	34		qualified and was entitled to tax relief under this section at the time of 9
28	35		such person's death, provided such surviving spouse was domiciled 10
29	36		with such person at the time of the person's death; (2) occupies or 11
30	37		occupied the real property for which tax relief is sought as his or her 12
31	38		home; (3) has been, or his or her spouse has been, a resident of the state 13
32	39		for at least one year before applying for tax relief pursuant to this section 14
33		-	and section 12-170w; and (4) had taxable and nontaxable income in the 15
	40	+	and section 12-170w; and (4) had taxable and nontaxable income in the 15 Raised Bill No. 164
	41	+
	42	+
	43	+
	44	+	LCO No. 1342 2 of 6
	45	+
34	46		tax year preceding the date of application for relief under this section 16
35	47		that was not in excess of limits set forth in section 12-170aa, as adjusted 17
36		-	annually. 18 Substitute Bill No. 164
37		-
38		-
39		-	LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2020SB-00164-
40		-	R01-SB.docx }
41		-	2 of 6
42		-
	48	+	annually. 18
43	49		[(a)] (b) Any municipality, upon approval of its legislative body, may 19
44	50		provide that an owner of real property or any tenant for life or for a term 20
45	51		of years liable for property taxes under section 12-48 who [meets the 21
46	52		qualifications stated in this subsection] is a qualified taxpayer shall be 22
47	53		entitled to pay the tax levied on such property, calculated in accordance 23
48	54		with the provisions of subsection [(b)] (c) of this section, for the first year 24
49	55		the claim for such tax relief is filed and approved in accordance with the 25
50	56		provisions of section 12-170w, and such [person] qualified taxpayer 26
51	57		shall be entitled to continue to pay the amount of such tax or such lesser 27
52	58		amount as may be levied in any year, during each subsequent year that 28
53	59		such [person meets such qualifications, and the surviving spouse of 29
54	60		such owner or tenant, qualified in accordance with the requirements 30
55	61		pertaining to a surviving spouse in this subsection] qualified taxpayer, 31
56	62		or any owner or tenant possessing a joint interest in such property with 32
57	63		such [owner] qualified taxpayer at the time of such [owner's] qualified 33
58	64		taxpayer's death, and qualified at such time in accordance with the 34
59	65		requirements in this subsection, shall be entitled to continue to pay the 35
60	66		amount of such tax or such lesser amount as may be levied in any year, 36
61	67		as it becomes due each year following the death of such [owner] 37
62	68		taxpayer for as long as such taxpayer's surviving spouse or joint owner 38
63	69		or joint tenant is qualified in accordance with the requirements in this 39
64	70		[subsection] section. After the first year a claim for such tax relief is filed 40
65	71		and approved, application for such tax relief shall be filed biennially on 41
66	72		a form prepared for such purpose by the assessor of such municipality. 42
67	73		Any such [owner or tenant who is qualified in accordance with this 43
68	74		section] qualified taxpayer and any such [surviving spouse or] joint 44
69	75		owner or joint tenant surviving upon the death of such [owner or tenant] 45
70	76		qualified taxpayer, shall be entitled to pay such tax in the amount as 46
71	77		provided in this section for so long as such [owner or tenant] qualified 47
72	78		taxpayer or such [surviving spouse or] joint owner or joint tenant 48
73		-	continues to be so qualified. [To qualify for the tax relief provided in this 49
	79	+	continues to be so qualified. [To qualify for the tax relief provided in this 49 Raised Bill No. 164
	80	+
	81	+
	82	+
	83	+	LCO No. 1342 3 of 6
	84	+
74	85		section a taxpayer shall meet all the following requirements: (1) On 50
75	86		December thirty-first of the calendar year preceding the year in which a 51
76	87		claim is filed, be (A) seventy years of age or over, (B) the spouse of a 52
77		-	person, seventy years of age or over, provided such spouse is domiciled 53 Substitute Bill No. 164
78		-
79		-
80		-	LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2020SB-00164-
81		-	R01-SB.docx }
82		-	3 of 6
83		-
	88	+	person, seventy years of age or over, provided such spouse is domiciled 53
84	89		with such person, or (C) sixty-two years of age or over and the surviving 54
85	90		spouse of a taxpayer who at the time of such taxpayer's death had 55
86	91		qualified and was entitled to tax relief under this section, provided such 56
87	92		surviving spouse was domiciled with such taxpayer at the time of the 57
88	93		taxpayer's death, (2) occupy such real property as his or her home, (3) 58
89	94		either spouse shall have resided within this state for at least one year 59
90	95		before filing the claim under this section and section 12-170w, (4) the 60
91	96		taxable and nontaxable income of such taxpayer, the total of which shall 61
92	97		hereinafter be called "qualifying income", in the tax year of such 62
93	98		homeowner ending immediately preceding the date of application for 63
94	99		benefits under the program in this section, was not in excess of limits set 64
95	100		forth in section 12-170aa, as adjusted annually, evidence of which 65
96	101		income shall be submitted] A claimant for relief under this section shall 66
97	102		submit evidence of income to the assessor in the municipality in which 67
98	103		application for benefits under this section is filed in such form and 68
99	104		manner as the assessor may prescribe. The amount of any Medicaid 69
100	105		payments made on behalf of [such homeowner or the spouse of such 70
101	106		homeowner] such claimant or such claimant's spouse shall not 71
102	107		constitute income. The income of the spouse of [such homeowner] such 72
103	108		claimant shall not be included in [the] his or her qualifying income [of 73
104	109		such homeowner] for purposes of determining eligibility for tax relief 74
105	110		under this section, if such spouse is a resident of a health care or nursing 75
106	111		home facility in this state, and such facility receives payment related to 76
107	112		such spouse under the Title XIX Medicaid program. In addition to the 77
108	113		eligibility requirements prescribed in [this] subsection (a) of this section, 78
109	114		any municipality that provides tax relief in accordance with the 79
110	115		provisions of this section may impose asset limits as a condition of 80
111	116		eligibility for such tax relief. 81
112	117		[(b)] (c) The tax on the real property for which the benefits under this 82
113		-	section are claimed shall be the lower of: The tax due with respect to the 83
	118	+	section are claimed shall be the lower of: The tax due with respect to the 83 Raised Bill No. 164
	119	+
	120	+
	121	+
	122	+	LCO No. 1342 4 of 6
	123	+
114	124		[homeowner's] qualified taxpayer's residence for the assessment year 84
115	125		commencing October first of the year immediately preceding the year 85
116	126		in which the initial claim for tax relief is made, or the tax due for any 86
117		-	subsequent assessment year. If title to real property is recorded in the 87 Substitute Bill No. 164
118		-
119		-
120		-	LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2020SB-00164-
121		-	R01-SB.docx }
122		-	4 of 6
123		-
	127	+	subsequent assessment year. If title to real property is recorded in the 87
124	128		name of the [person or the spouse making a claim and qualifying under 88
125	129		this section] qualified taxpayer and any other person or persons, the 89
126	130		[claimant hereunder] qualified taxpayer shall be entitled to pay [the 90
127	131		claimant's] his or her fractional share of the tax on such property 91
128	132		calculated in accordance with the provisions of this section, and such 92
129	133		other person or persons shall pay the person's or persons' fractional 93
130	134		share of the tax without regard for the provisions of this section. For the 94
131	135		purposes of this section, a "mobile manufactured home", as defined in 95
132	136		section 12-63a, shall be deemed to be real property. 96
133	137		[(c)] (d) If any [person] qualified taxpayer with respect to whom a 97
134	138		claim for tax relief in accordance with this section and section 12-170w 98
135	139		has been approved for any assessment year transfers, assigns, grants or 99
136	140		otherwise conveys subsequent to the first day of October, but prior to 100
137	141		the first day of August in such assessment year, the interest in real 101
138	142		property to which such claim for tax relief is related, regardless of 102
139	143		whether such transfer, assignment, grant or conveyance is voluntary or 103
140	144		involuntary, the amount of such tax relief benefit, determined as the 104
141	145		amount by which the tax payable without benefit of this section exceeds 105
142	146		the tax payable under the provisions of this section, shall be a pro rata 106
143	147		portion of the amount otherwise applicable in such assessment year to 107
144	148		be determined by a fraction the numerator of which shall be the number 108
145	149		of full months from the first day of October in such assessment year to 109
146	150		the date of such conveyance and the denominator of which shall be 110
147	151		twelve. If such conveyance occurs in the month of October the grantor 111
148	152		shall be disqualified for such tax relief in such assessment year. The 112
149	153		grantee shall be required within a period not exceeding ten days 113
150	154		immediately following the date of such conveyance to notify the 114
151	155		assessor thereof, or in the absence of such notice, upon determination 115
152	156		by the assessor that such transfer, assignment, grant or conveyance has 116
153		-	occurred, the assessor shall determine the amount of tax relief benefit to 117
	157	+	occurred, the assessor shall determine the amount of tax relief benefit to 117 Raised Bill No. 164
	158	+
	159	+
	160	+
	161	+	LCO No. 1342 5 of 6
	162	+
154	163		which the grantor is entitled for such assessment year with respect to 118
155	164		the interest in real property conveyed and notify the tax collector of the 119
156	165		reduced amount of such benefit. Upon receipt of such notice from the 120
157		-	assessor, the tax collector shall, if such notice is received after the tax 121 Substitute Bill No. 164
158		-
159		-
160		-	LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2020SB-00164-
161		-	R01-SB.docx }
162		-	5 of 6
163		-
	166	+	assessor, the tax collector shall, if such notice is received after the tax 121
164	167		due date in the municipality, no later than ten days thereafter mail or 122
165	168		hand a bill to the grantee stating the additional amount of tax due as 123
166	169		determined by the assessor. Such tax shall be due and payable and 124
167	170		collectible as other property taxes and subject to the same liens and 125
168	171		processes of collection, provided such tax shall be due and payable in 126
169	172		an initial or single installment not sooner than thirty days after the date 127
170	173		such bill is mailed or handed to the grantee and in equal amounts in any 128
171	174		remaining, regular installments as the same are due and payable. 129
172		-	(e) A municipality may, by vote of its legislative body, set a minimum 130
173		-	age for tax relief under this section that is older than sixty-five for an 131
174		-	otherwise qualified taxpayer. No municipality, which by vote of its 132
175		-	legislative body prior to October 1, 2020, limited tax relief under this 133
176		-	section to persons age seventy years and older shall be required to take 134
177		-	another vote unless it is seeking to lower the age of eligibility in 135
178		-	accordance with this section. 136
179		-	Sec. 2. Section 12-81c of the general statutes is repealed and the 137
180		-	following is substituted in lieu thereof (Effective October 1, 2020, and 138
181		-	applicable to assessment years commencing on or after October 1, 2020): 139
182		-	The legislative body of any municipality may, by ordinance, exempt 140
183		-	from personal property taxation (1) any ambulance-type motor vehicle 141
184		-	which is used exclusively for the purpose of transporting any medically 142
185		-	incapacitated individual, except any such vehicle used to transport any 143
186		-	such individual for profit, (2) any property owned by a nonprofit 144
187		-	ambulance company, [and] (3) any motor vehicle owned by a person 145
188		-	seventy-one years of age or older who has resided in the municipality 146
189		-	not less than forty years, provided such person meets income, asset and 147
190		-	proof of residency standards set by the municipality, and (4) any motor 148
191		-	vehicle owned by a person with disabilities, or owned by the parent or 149
192		-	guardian of such person, which vehicle is equipped for purposes of 150
193		-	adapting its use to the disability of such person, provided the legislative 151
194		-	body of the municipality adopts a definition of such vehicle. 152 Substitute Bill No. 164
195		-
196		-
197		-	LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2020SB-00164-
198		-	R01-SB.docx }
199		-	6 of 6
200		-
	175	+	Sec. 2. Section 12-81c of the general statutes is repealed and the 130
	176	+	following is substituted in lieu thereof (Effective October 1, 2020, and 131
	177	+	applicable to assessment years commencing on or after October 1, 2020): 132
	178	+	The legislative body of any municipality may, by ordinance, exempt 133
	179	+	from personal property taxation (1) any ambulance-type motor vehicle 134
	180	+	which is used exclusively for the purpose of transporting any medically 135
	181	+	incapacitated individual, except any such vehicle used to transport any 136
	182	+	such individual for profit, (2) any property owned by a nonprofit 137
	183	+	ambulance company, [and] (3) any motor vehicle owned by a person 138
	184	+	seventy-one years of age or older who has resided in the municipality 139
	185	+	not less than forty years, and (4) any motor vehicle owned by a person 140
	186	+	with disabilities, or owned by the parent or guardian of such person, 141
	187	+	which vehicle is equipped for purposes of adapting its use to the 142
	188	+	disability of such person, provided the legislative body of the 143
	189	+	municipality adopts a definition of such vehicle. 144
201	190		This act shall take effect as follows and shall amend the following
202	191		sections:
203	192
204	193		Section 1 October 1, 2020, and
205	194		applicable to assessment
206	195		years commencing on or
207	196		after October 1, 2020
208		-	12-170v
	197	+	12-170v Raised Bill No. 164
	198	+
	199	+
	200	+
	201	+	LCO No. 1342 6 of 6
	202	+
209	203		Sec. 2 October 1, 2020, and
210	204		applicable to assessment
211	205		years commencing on or
212	206		after October 1, 2020
213	207		12-81c
214	208
215		-	AGE Joint Favorable Subst. C/R PD
	209	+	Statement of Purpose:
	210	+	To increase the number of elderly residents who may be eligible for
	211	+	property tax relief and allow municipalities to exempt from taxation one
	212	+	motor vehicle belonging to a person age seventy-one or older who has
	213	+	resided in the municipality not less than forty years.
	214	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	215	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	216	+	underlined.]
216	217