Connecticut 2020 Regular Session

Connecticut Senate Bill SB00357 Compare Versions

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

Old	New	Differences
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5	5	LCO No. 2158 1 of 5
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7	7	General Assembly Raised Bill No. 357
8	8	February Session, 2020
9	9	LCO No. 2158
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11	11
12	12	Referred to Committee on VETERANS' AFFAIRS
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15	15	Introduced by:
16	16	(VA)
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21	21	AN ACT CONCERNING EL IGIBILITY OF GOLD STAR PARENTS AND
22	22	SURVIVING SPOUSES FO R A PROPERTY TAX EXEMPTI ON.
23	23	Be it enacted by the Senate and House of Representatives in General
24	24	Assembly convened:
25	25
26	26	Section 1. Section 12-81ii of the general statutes is repealed and the 1
27	27	following is substituted in lieu thereof (Effective October 1, 2020, and 2
28	28	applicable to assessment years commencing on or after October 1, 2020): 3
29	29	(a) (1) Except as provided in subdivision [(2)] (3) of this subsection, 4
30	30	any municipality, upon approval by its legislative body, may provide 5
31	31	that any parent whose child was killed in action, or the surviving spouse 6
32	32	of a person who was killed in action, while performing active military 7
33	33	duty with the armed forces, as defined in subsection (a) of section 27-8
34	34	103, which parent or surviving spouse is a resident of such municipality, 9
35	35	shall be entitled to an exemption from property tax, provided such 10
36	36	parent's or surviving spouse's qualifying income does not exceed (A) the 11
37	37	maximum amount applicable to an unmarried person as provided 12
38	38	under section 12-81l, or (B) an amount established by the municipality, 13
39	39	not exceeding the maximum amount under section 12-81l by more than 14
40	40	twenty-five thousand dollars. The exemption provided for under this 15 Raised Bill No. 357
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44	44	LCO No. 2158 2 of 5
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46	46	section shall be applied to the assessed value of an eligible parent's or 16
47	47	surviving spouse's property and, at the municipality's option, may be in 17
48	48	an amount up to twenty thousand dollars or in an amount up to ten per 18
49	49	cent of such assessed value. 19
50	50	(2) Except as provided in subdivision (3) of this subsection, any 20
51	51	municipality, upon approval by its legislative body, may provide that 21
52	52	any parent whose child was killed in action, or the surviving spouse of 22
53	53	a person who was killed in action, while performing active military duty 23
54	54	with the armed forces, as defined in subsection (1) of section 27-103, 24
55	55	which parent or surviving spouse is a resident of such municipality, 25
56	56	shall be entitled to an exemption from property tax without 26
57	57	consideration of the income of such parent or surviving spouse. The 27
58	58	exemption provided for under this section shall be applied to the 28
59	59	assessed value of an eligible parent's or surviving spouse's property 29
60	60	and, at the municipality's option, may be in an amount up to twenty 30
61	61	thousand dollars or in an amount up to ten per cent of such assessed 31
62	62	value. 32
63	63	[(2)] (3) (A) If both parents of any such child killed in action while 33
64	64	performing active military duty with the armed forces are domiciled 34
65	65	together, only one such parent shall be entitled to an exemption from 35
66	66	property tax provided for under this section. 36
67	67	(B) The exemption provided for under this section shall be in addition 37
68	68	to any exemption to which an eligible parent or surviving spouse may 38
69	69	be entitled under section 12-81. No such eligible parent or surviving 39
70	70	spouse entitled to exemption under section 12-81f or 12-81g and this 40
71	71	section shall receive more than one such exemption. 41
72	72	(b) (1) Any parent whose child was killed in action, or the surviving 42
73	73	spouse of a person who was killed in action, while performing active 43
74	74	military duty with the armed forces and who claims an exemption from 44
75	75	taxation under this section shall give notice to the town clerk of such 45
76	76	municipality that he or she is entitled to such exemption. 46
77	77	(2) Any such parent or surviving spouse submitting a claim for such 47 Raised Bill No. 357
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81	81	LCO No. 2158 3 of 5
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83	83	exemption shall be required to file an application, on a form prepared 48
84	84	for such purpose by the assessor, not later than the assessment date with 49
85	85	respect to which such exemption is claimed, which application shall 50
86	86	include at least two affidavits of disinterested persons showing that the 51
87	87	deceased child or person was performing such active military duty, that 52
88	88	such deceased child or person was killed in action while performing 53
89	89	such active military duty and the relationship of such deceased child to 54
90	90	such parent, or such deceased person to such surviving spouse, 55
91	91	provided the assessor may further require such parent or surviving 56
92	92	spouse to be examined by such assessor under oath concerning such 57
93	93	facts. Each such application shall include a copy of such parent's or 58
94	94	surviving spouse's federal income tax return, or in the event such a 59
95	95	return is not filed such evidence related to income as may be required 60
96	96	by the assessor, for the tax year of such parent or surviving spouse 61
97	97	ending immediately prior to the assessment date with respect to which 62
98	98	such exemption is claimed to meet the requirements of subparagraphs 63
99	99	(A) and (B) of subdivision (1) of subsection (a) of this section. If a 64
100	100	municipality has approved the exemption under subdivision (2) of 65
101	101	subsection (a) of this section, such parent or surviving spouse shall not 66
102	102	be required to attach such parent's or surviving spouse's federal income 67
103	103	tax return or evidence related to income to such application. Such town 68
104	104	clerk shall record each such affidavit in full and shall list the name of 69
105	105	such parent or surviving spouse claimant, and such service shall be 70
106	106	performed by such town clerk without remuneration. No assessor, 71
107	107	board of assessment appeals or other official shall allow any such claim 72
108	108	for exemption unless evidence as herein specified has been filed in the 73
109	109	office of such town clerk. When any such parent or surviving spouse has 74
110	110	filed for such exemption and received approval for the first time, such 75
111	111	parent or surviving spouse shall be required to file for such exemption 76
112	112	biennially thereafter, subject to the provisions of subsection (c) of this 77
113	113	section. 78
114	114	(3) The assessor of such municipality shall annually make a certified 79
115	115	list of all such parents or surviving spouses who are found to be entitled 80
116	116	to exemption under the provisions of this section, which list shall be 81 Raised Bill No. 357
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119	119
120	120	LCO No. 2158 4 of 5
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122	122	filed in the town clerk's office, and shall be prima facie evidence that 82
123	123	such parents or surviving spouses whose names appear thereon are 83
124	124	entitled to such exemption as long as they continue to reside in such 84
125	125	municipality and as long as the legislative body of such municipality 85
126	126	continues to provide for such exemption, subject to the provisions of 86
127	127	subsection (c) of this section. Such assessor may, at any time, require any 87
128	128	such parent or surviving spouse to appear before such assessor for the 88
129	129	purpose of furnishing additional evidence, provided, any such parent 89
130	130	or surviving spouse who by reason of disability is unable to so appear 90
131	131	may furnish such assessor a statement from such parent's or surviving 91
132	132	spouse's attending physician or an advanced practice registered nurse 92
133	133	certifying that such parent or surviving spouse is totally disabled and is 93
134	134	unable to make a personal appearance and such other evidence of total 94
135	135	disability as such assessor may deem appropriate. 95
136	136	(4) No such parent or surviving spouse may receive such exemption 96
137	137	until such parent or surviving spouse has proven his or her right to such 97
138	138	exemption in accordance with the provisions of this section, together 98
139	139	with such further proof as may be necessary under said provisions. 99
140	140	Exemptions so proven shall take effect on the next succeeding 100
141	141	assessment day. 101
142	142	(c) Any such parent or surviving spouse who has submitted an 102
143	143	application and been approved in any year for the exemption provided 103
144	144	in this section shall, in the year immediately following approval, be 104
145	145	presumed to be qualified for such exemption. During the year 105
146	146	immediately following such approval, the assessor shall notify, in 106
147	147	writing, each parent or surviving spouse presumed to be qualified 107
148	148	pursuant to this subsection. If any such parent or surviving spouse has 108
149	149	qualifying income in excess of the maximum allowed under 109
150	150	subparagraph (A) or (B) of subdivision (1) of subsection (a) of this 110
151	151	section, such parent or surviving spouse shall notify the assessor on or 111
152	152	before the next filing date for such exemption and shall be denied such 112
153	153	exemption for the assessment year immediately following and for any 113
154	154	subsequent year until such parent or surviving spouse has reapplied 114
155	155	and again qualified for such exemption. Any such parent or surviving 115 Raised Bill No. 357
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159	159	LCO No. 2158 5 of 5
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161	161	spouse who fails to notify the assessor of such disqualification shall 116
162	162	make payment to the municipality in the amount of property tax loss 117
163	163	related to such exemption improperly taken. 118
164	164	This act shall take effect as follows and shall amend the following
165	165	sections:
166	166
167	167	Section 1 October 1, 2020, and
168	168	applicable to assessment
169	169	years commencing on or
170	170	after October 1, 2020
171	171	12-81ii
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173	173	Statement of Purpose:
174	174	To permit municipalities, upon approval by their legislative bodies, to
175	175	disregard the income of Gold Star parents or surviving spouses when
176	176	determining eligibility for the property tax exemption.
177	177	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
178	178	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
179	179	underlined.]
180	180