Connecticut 2020 Regular Session

Connecticut Senate Bill SB00470 Compare Versions

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

Old	New	Differences
1	1
2	2
3	3	LCO No. 3010 1 of 46
4	4
5	5	General Assembly Raised Bill No. 470
6	6	February Session, 2020
7	7	LCO No. 3010
8	8
9	9
10	10	Referred to Committee on PLANNING AND DEVELOPMENT
11	11
12	12
13	13	Introduced by:
14	14	(PD)
15	15
16	16
17	17
18	18
19	19	AN ACT CONCERNING TH E RECOMMENDATIONS OF THE OFFICE
20	20	OF POLICY AND MANAGE MENT.
21	21	Be it enacted by the Senate and House of Representatives in General
22	22	Assembly convened:
23	23
24	24	Section 1. Subsection (b) of section 12-81g of the general statutes is 1
25	25	repealed and the following is substituted in lieu thereof (Effective July 1, 2
26	26	2020): 3
27	27	(b) (1) Effective for the assessment year commencing October 1, [2013] 4
28	28	2020, and each assessment year thereafter, any municipality may, upon 5
29	29	approval by its legislative body or, in any town in which the legislative 6
30	30	body is a town meeting, by the board of selectmen, provide that, in lieu 7
31	31	of the additional exemption prescribed under subsection (a) of this 8
32	32	section, any person entitled to an exemption from property tax in 9
33	33	accordance with subdivision (20) of section 12-81, reflecting any increase 10
34	34	made pursuant to the provisions of section 12-62g, as amended by this 11
35	35	act, who has a disability rating of one hundred per cent, as determined 12
36	36	by the United States Department of Veterans Affairs, shall be entitled to 13
37	37	an additional exemption from such tax in an amount equal to three times 14
38	38	the amount of the exemption provided for such person pursuant to 15 Raised Bill No. 470
39	39
40	40
41	41
42	42	LCO No. 3010 2 of 46
43	43
44	44	subdivision (20) of section 12-81, provided such person's total adjusted 16
45	45	gross income as determined for purposes of the federal income tax, [plus 17
46	46	any other income not included in such adjusted income,] excluding 18
47	47	veterans' disability payments, individually if unmarried, or jointly with 19
48	48	spouse if married, during the calendar year ending immediately 20
49	49	preceding the filing of a claim for any such exemption, is not more than 21
50	50	twenty-four thousand dollars if such person is married or not more than 22
51	51	twenty-one thousand dollars if such person is not married. 23
52	52	(2) The provisions of this subsection shall not limit the applicability 24
53	53	of the provisions of subsection (a) of this section for persons not eligible 25
54	54	for the property tax exemption provided by this subsection. 26
55	55	Sec. 2. Section 12-81cc of the general statutes is repealed and the 27
56	56	following is substituted in lieu thereof (Effective October 1, 2020, and 28
57	57	applicable to assessment years commencing on or after October 1, 2020): 29
58	58	Any person who has established his or her entitlement to a property 30
59	59	tax exemption under [subdivisions] subdivision (19), (20), (22), (23), (24), 31
60	60	(25), (26), (28) or (53) of section 12-81 or section 12-81g, as amended by 32
61	61	this act, for a particular assessment year shall be issued a certificate as 33
62	62	to such entitlement by the tax assessor of the relevant municipality. Such 34
63	63	person shall be entitled to such exemption in any municipality in this 35
64	64	state for such assessment year provided a copy of such certificate is 36
65	65	provided to the tax assessor of any municipality in which such 37
66	66	exemption is claimed and further provided such person would 38
67	67	otherwise have been eligible for such exemption in such municipality if 39
68	68	he or she had filed for such exemption as provided under the general 40
69	69	statutes. 41
70	70	Sec. 3. Subdivision (2) of subsection (a) of section 12-170e of the 42
71	71	general statutes is repealed and the following is substituted in lieu 43
72	72	thereof (Effective July 1, 2020): 44
73	73	(2) The amounts of income at each level of qualifying income, as 45
74	74	provided in the table in subdivision (1) of this subsection, shall be 46
75	75	adjusted annually in a uniform manner to reflect the annual inflation 47 Raised Bill No. 470
76	76
77	77
78	78
79	79	LCO No. 3010 3 of 46
80	80
81	81	adjustment in Social Security income. Each such adjustment of 48
82	82	qualifying income shall be determined to the nearest one hundred 49
83	83	dollars and shall be applicable in determining the amount of grant 50
84	84	allowed under this subsection with respect to charges for rents, 51
85	85	electricity, gas, water and fuel actually paid during the preceding 52
86	86	calendar year. Each such adjustment of qualifying income shall be 53
87	87	prepared by the [Commissioner of Housing] Secretary of the Office of 54
88	88	Policy and Management in relation to the annual inflation adjustment 55
89	89	in Social Security, if any, becoming effective at any time during the 56
90	90	twelve-month period immediately preceding the first day of October 57
91	91	each year and shall be distributed to the assessors in each municipality 58
92	92	not later than the thirty-first day of December next following. 59
93	93	Sec. 4. Subsections (c) and (d) of section 7-325 of the general statutes 60
94	94	are repealed and the following is substituted in lieu thereof (Effective July 61
95	95	1, 2020): 62
96	96	(c) The clerk of each district created pursuant to this chapter or any 63
97	97	provisions of the general statutes or any special act, shall report to the 64
98	98	town clerk of each town in which such district is located: (1) If created 65
99	99	by approval of a petition pursuant to subsection (a) of this section on or 66
100	100	after July 1, 1987, within seven days of such approval; and (2) on or 67
101	101	before July 31, 1993, and [annually thereafter for each such district, 68
102	102	irrespective of the date of creation] any time the charter or special act of 69
103	103	such district is amended. The first report filed after the creation of a 70
104	104	district shall include a list of the officers of such district, a copy of the 71
105	105	charter or special act of such district and such other information on the 72
106	106	organization and the financial status of such district as the Secretary of 73
107	107	the Office of Policy and Management may recommend. A copy of the 74
108	108	charter or special act of such district shall be included in any subsequent 75
109	109	report if such charter or special act was amended after the date of the 76
110	110	previous filing. No district, irrespective of the date of creation, created 77
111	111	by approval of a petition pursuant to subsection (a) of this section shall 78
112	112	exist as a body corporate and politic until the clerk of such district has 79
113	113	filed at least one report required by this subsection. If a district is located 80
114	114	in more than one town, the report shall be filed by the district clerk with 81 Raised Bill No. 470
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116	116
117	117
118	118	LCO No. 3010 4 of 46
119	119
120	120	the town clerk of each town in which the district is located. 82
121	121	(d) [Any fine imposed on and after July 1, 1992, on a clerk for failure 83
122	122	to file a report required pursuant to subsection (c) of this section shall 84
123	123	be waived.] Not later than July 1, 2021, and annually thereafter, the tax 85
124	124	collector of each district shall submit a statement to the Secretary of the 86
125	125	Office of Policy and Management on a form prescribed by the secretary. 87
126	126	Such statement shall include complete information concerning the mill 88
127	127	rate and tax levy in the district for the preceding year. Any tax collector 89
128	128	who neglects to submit a true and correct statement shall forfeit one 90
129	129	hundred dollars to the state. 91
130	130	Sec. 5. Subsection (a) of section 19a-308 of the general statutes is 92
131	131	repealed and the following is substituted in lieu thereof (Effective July 1, 93
132	132	2020): 94
133	133	(a) In any town in which there is a burial ground or cemetery 95
134	134	containing more than six places of interment [and not under the control 96
135	135	or management of any currently functioning cemetery association,] that 97
136	136	has been neglected and allowed to grow up to weeds, briars and bushes, 98
137	137	or about which the fences have become broken, decayed or dilapidated, 99
138	138	the selectmen of such town may cause such burial ground or cemetery 100
139	139	to be cleared of weeds, briars and bushes, may mow the ground's lawn 101
140	140	areas and may cause its fences or walls to be repaired and kept in 102
141	141	orderly and decent condition and its memorial stones to be straightened, 103
142	142	repaired and restored. 104
143	143	Sec. 6. Section 12-62 of the general statutes is repealed and the 105
144	144	following is substituted in lieu thereof (Effective July 1, 2020, and 106
145	145	applicable to assessment years commencing on or after October 1, 2021): 107
146	146	(a) As used in this chapter: 108
147	147	(1) "Assessor" means the person responsible for establishing property 109
148	148	assessments for purposes of a town's grand list and includes a board of 110
149	149	assessors; 111 Raised Bill No. 470
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155	155	(2) "Field review" means the process by which an assessor, a member 112
156	156	of an assessor's staff or person designated by an assessor examines each 113
157	157	parcel of real property in its neighborhood setting, compares observable 114
158	158	attributes to those listed on such parcel's corresponding property 115
159	159	record, makes any necessary corrections based on such observation and 116
160	160	verifies that such parcel's attributes are accounted for in the valuation 117
161	161	being developed for a revaluation; 118
162	162	(3) "Full inspection" or "fully inspect" means to measure or verify the 119
163	163	exterior dimensions of a building or structure and to enter and examine 120
164	164	the interior of such building or structure in order to observe and record 121
165	165	or verify the characteristics and conditions thereof, provided permission 122
166	166	to enter such interior is granted by the property owner or an adult 123
167	167	occupant; 124
168	168	(4) "Planning region" has the same meaning as provided in section 4-125
169	169	124i; 126
170	170	[(4)] (5) "Real property" means all the property described in section 127
171	171	12-64; 128
172	172	[(5)] (6) "Revaluation" or "revalue" means to establish the present true 129
173	173	and actual value of all real property in a town as of a specific assessment 130
174	174	date; 131
175	175	(7) "Revaluation zone" means one of five geographic areas in the state 132
176	176	established by the secretary utilizing the boundaries of the nine 133
177	177	planning regions; 134
178	178	[(6)] (8) "Secretary" means the Secretary of the Office of Policy and 135
179	179	Management, or said secretary's designee; and 136
180	180	[(7)] (9) "Town" means any town, consolidated town and city or 137
181	181	consolidated town and borough. 138
182	182	(b) (1) (A) Commencing October 1, 2006, and until September 30, 139
183	183	2021, each town shall implement a revaluation not later than the first 140
184	184	day of October that follows, by five years, the October first assessment 141 Raised Bill No. 470
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186	186
187	187
188	188	LCO No. 3010 6 of 46
189	189
190	190	date on which the town's previous revaluation became effective, 142
191	191	provided, a town that opted to defer a revaluation, pursuant to section 143
192	192	12-62l, shall implement a revaluation not later than the first day of 144
193	193	October that follows, by five years, the October first assessment date on 145
194	194	which the town's deferred revaluation became effective. 146
195	195	(B) Commencing October 1, 2021, (i) each town shall implement a 147
196	196	revaluation not later than the first day of October that follows, by five 148
197	197	years, an October first assessment date set in accordance with a 149
198	198	revaluation date schedule prescribed by the secretary for each 150
199	199	revaluation zone, (ii) any town's required revaluation subsequent to any 151
200	200	delayed revaluation implemented pursuant to subparagraph (A) of this 152
201	201	subdivision shall be implemented in accordance with this section, and 153
202	202	(iii) any such revaluation subsequent to any delayed revaluation shall 154
203	203	recommence on the date set in such revaluation date schedule 155
204	204	prescribed for the revaluation zone in which such town is located, which 156
205	205	revaluation date schedule applied to such town prior to such delay. 157
206	206	(C) The town shall use assessments derived from each such 158
207	207	revaluation for the purpose of levying property taxes for the assessment 159
208	208	year in which such revaluation is effective and for each assessment year 160
209	209	that follows until the ensuing revaluation becomes effective. 161
210	210	(2) When conducting a revaluation, an assessor shall use generally 162
211	211	accepted mass appraisal methods which may include, but need not be 163
212	212	limited to, the market sales comparison approach to value, the cost 164
213	213	approach to value and the income approach to value. Prior to the 165
214	214	completion of each revaluation, the assessor shall conduct a field 166
215	215	review. Except in a town that has a single assessor, the members of the 167
216	216	board of assessors shall approve, by majority vote, all valuations 168
217	217	established for a revaluation. 169
218	218	(3) An assessor, member of an assessor's staff or person designated 170
219	219	by an assessor may, at any time, fully inspect any parcel of improved 171
220	220	real property in order to ascertain or verify the accuracy of data listed 172
221	221	on the assessor's property record for such parcel. Except as provided in 173 Raised Bill No. 470
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223	223
224	224
225	225	LCO No. 3010 7 of 46
226	226
227	227	subdivision (4) of this subsection, the assessor shall fully inspect each 174
228	228	such parcel once in every ten assessment years, provided, if the full 175
229	229	inspection of any such parcel occurred in an assessment year preceding 176
230	230	that commencing October 1, 1996, the assessor shall fully inspect such 177
231	231	parcel not later than the first day of October of 2009, and shall thereafter 178
232	232	fully inspect such parcel in accordance with this section. Nothing in this 179
233	233	subsection shall require the assessor to fully inspect all of a town's 180
234	234	improved real property parcels in the same assessment year and in no 181
235	235	case shall an assessor be required to fully inspect any such parcel more 182
236	236	than once during every ten assessment years. 183
237	237	(4) An assessor may, at any time during the period in which a full 184
238	238	inspection of each improved parcel of real property is required, send a 185
239	239	questionnaire to the owner of such parcel to (A) obtain information 186
240	240	concerning the property's acquisition, and (B) obtain verification of the 187
241	241	accuracy of data listed on the assessor's property record for such parcel. 188
242	242	An assessor shall develop and institute a quality assurance program 189
243	243	with respect to responses received to such questionnaires. If satisfied 190
244	244	with the results of said program concerning such questionnaires, the 191
245	245	assessor may fully inspect only those parcels of improved real property 192
246	246	for which satisfactory verification of data listed on the assessor's 193
247	247	property record has not been obtained and is otherwise unavailable. The 194
248	248	full inspection requirement in subdivision (3) of this subsection shall not 195
249	249	apply to any parcel of improved real property for which the assessor 196
250	250	obtains satisfactory verification of data listed on the assessor's property 197
251	251	record. 198
252	252	(c) The following shall be available for public inspection in the 199
253	253	assessor's office, in the manner provided for access to public records in 200
254	254	subsection (a) of section 1-210, not later than the date written notices of 201
255	255	real property valuations are mailed in accordance with subsection (f) of 202
256	256	this section: (1) Any criteria, guidelines, price schedules or statement of 203
257	257	procedures used in such revaluation by the assessor or by any 204
258	258	revaluation company that the assessor designates to perform mass 205
259	259	appraisal or field review functions, all of which shall continue to be 206
260	260	available for public inspection until the town's next revaluation becomes 207 Raised Bill No. 470
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262	262
263	263
264	264	LCO No. 3010 8 of 46
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266	266	effective; and (2) a compilation of all real property sales in each 208
267	267	neighborhood for the twelve months preceding the date on which each 209
268	268	revaluation is effective, the selling prices of which are representative of 210
269	269	the fair market values of the properties sold, which compilation shall 211
270	270	continue to be available for public inspection for a period of not less than 212
271	271	twelve months immediately following a revaluation's effective date. If 213
272	272	the assessor changes any property valuation as determined by the 214
273	273	revaluation company, the assessor shall document, in writing, the 215
274	274	reason for such change and shall append such written explanation to the 216
275	275	property card for the real estate parcel whose revaluation was changed. 217
276	276	Nothing in this subsection shall be construed to permit the assessor to 218
277	277	post a plan or drawing of a dwelling unit of a residential property's 219
278	278	interior on the Internet or to otherwise publish such plan or drawing. 220
279	279	(d) (1) The chief executive officer of a town shall notify the Secretary 221
280	280	of the Office of Policy and Management that the town is effecting a 222
281	281	revaluation by sending a written notice to the secretary not later than 223
282	282	thirty days after the date on which such town's assessor signs a grand 224
283	283	list that reflects assessments of real property derived from a revaluation. 225
284	284	Any town that fails to effect a revaluation for the assessment date 226
285	285	required by this section shall be subject to a penalty effective for the 227
286	286	fiscal year commencing on the first day of July following such 228
287	287	assessment date, and continuing for each successive fiscal year in which 229
288	288	the town fails to levy taxes on the basis of such revaluation, provided 230
289	289	the secretary shall not impose such penalty with respect to any 231
290	290	assessment year in which the provisions of subsection (b) of section 12-232
291	291	117 are applicable. Such penalty shall be the forfeit of the amount 233
292	292	otherwise allocable to such town pursuant to section 7-536, as amended 234
293	293	by this act, and the loss of fifty per cent of the amount of the grant that 235
294	294	is payable to such town pursuant to sections 3-55i, 3-55j and 3-55k. Upon 236
295	295	imposing said penalty, the secretary shall notify the chief executive 237
296	296	officer of the amount of the town's forfeiture for said fiscal year and that 238
297	297	the secretary's certification to the State Comptroller for the payments of 239
298	298	such grant in said year shall reflect the required reduction. 240
299	299	(2) The secretary may waive such penalty if, in the secretary's 241 Raised Bill No. 470
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301	301
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303	303	LCO No. 3010 9 of 46
304	304
305	305	opinion, there appears to be reasonable cause for the town not having 242
306	306	implemented a revaluation for the required assessment date, provided 243
307	307	the chief executive officer of the town submits a written request for such 244
308	308	waiver. Reasonable cause shall include: (A) An extraordinary 245
309	309	circumstance or an act of God, (B) the failure on the part of any 246
310	310	revaluation company to complete its contractual duties in a time and 247
311	311	manner allowing for the implementation of such revaluation, and 248
312	312	provided the town imposed the sanctions for such failure provided in a 249
313	313	contract executed with said company, (C) the assessor's death or 250
314	314	incapacitation during the conduct of a revaluation, which results in a 251
315	315	delay of its implementation, or (D) an order by the superior court for the 252
316	316	judicial district in which the town is located postponing such 253
317	317	revaluation, or the potential for such an order with respect to a 254
318	318	proceeding brought before said court. The chief executive officer shall 255
319	319	submit such written request to the secretary not earlier than thirty 256
320	320	business days after the date on which the assessor signs a grand list that 257
321	321	does not reflect real property assessments based on values established 258
322	322	for such required revaluation, and not later than thirty days preceding 259
323	323	the July first commencement date of the fiscal year in which said penalty 260
324	324	is applicable. Such request shall include the reason for the failure of the 261
325	325	town to comply with the provisions of subsection (b) of this section. The 262
326	326	chief executive officer of such town shall promptly provide any 263
327	327	additional information regarding such failure that the secretary may 264
328	328	require. Not later than sixty days after receiving such request and any 265
329	329	such additional information, the secretary shall notify the chief 266
330	330	executive officer of the secretary's decision to grant or deny the waiver 267
331	331	requested, provided the secretary may delay a decision regarding a 268
332	332	waiver related to a potential court order until not later than sixty days 269
333	333	after the date such court renders the decision. The secretary shall not 270
334	334	grant a penalty waiver under the provisions of this subsection with 271
335	335	respect to consecutive years unless the General Assembly approves such 272
336	336	action. 273
337	337	(e) When conducting a revaluation, an assessor may designate a 274
338	338	revaluation company certified in accordance with section 12-2b to 275 Raised Bill No. 470
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340	340
341	341
342	342	LCO No. 3010 10 of 46
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344	344	perform [property] parcel data collection, analysis of such data and any 276
345	345	mass appraisal valuation or field review functions, pursuant to a 277
346	346	method or methods the assessor approves, and may require such 278
347	347	company to prepare and mail the valuation notices required by 279
348	348	subsection (f) of this section, provided nothing in this subsection shall 280
349	349	relieve any assessor of any other requirement relating to such 281
350	350	revaluation imposed by any provisions of the general statutes, any 282
351	351	public or special act, the provisions of any municipal charter that are not 283
352	352	inconsistent with the requirements of this section, or any regulations 284
353	353	adopted pursuant to subsection (g) of this section. 285
354	354	(f) Not earlier than the assessment date that is the effective date of a 286
355	355	revaluation and not later than the tenth calendar day immediately 287
356	356	following the date on which the grand list for said assessment date is 288
357	357	signed, the assessor shall mail a written notice to the last-known address 289
358	358	of the owner of each parcel of real property that was revalued. Such 290
359	359	notice shall include the valuation of such parcel as of said assessment 291
360	360	date and the valuation of such parcel in the last-preceding assessment 292
361	361	year, and shall provide information describing the property owner's 293
362	362	rights to appeal the valuation established for said assessment date, 294
363	363	including the manner in which an appeal may be filed with the board of 295
364	364	assessment appeals. 296
365	365	(g) The secretary shall adopt regulations, in accordance with the 297
366	366	provisions of chapter 54, which an assessor shall use when conducting 298
367	367	a revaluation. Such regulations shall include (1) provisions governing 299
368	368	the management of the revaluation process, including, but not limited 300
369	369	to, the method of compiling and maintaining property records, 301
370	370	documenting the assessment year during which a full inspection of each 302
371	371	parcel of improved real property occurs, and the method of determining 303
372	372	real property sales data in support of the mass appraisal process, and 304
373	373	(2) provisions establishing criteria for measuring the level and 305
374	374	uniformity of assessments generated from a revaluation, provided such 306
375	375	criteria shall be applicable to different classes of real property with 307
376	376	respect to which a sufficient number of property sales exist. Certification 308
377	377	of compliance with not less than one of said regulatory provisions shall 309 Raised Bill No. 470
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380	380
381	381	LCO No. 3010 11 of 46
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383	383	be required for each revaluation and the assessor shall, not later than the 310
384	384	date on which the grand list reflecting assessments of real property 311
385	385	derived from a revaluation is signed, certify to the secretary and the 312
386	386	chief executive officer, in writing, that the revaluation was conducted in 313
387	387	accordance with said regulatory requirement. Any town effecting a 314
388	388	revaluation with respect to which an assessor is unable to certify such 315
389	389	compliance shall be subject to the penalty provided in subsection (d) of 316
390	390	this section. In the event the assessor designates a revaluation company 317
391	391	to perform mass appraisal valuation or field review functions with 318
392	392	respect to a revaluation, the assessor and the employee of said company 319
393	393	responsible for such function or functions shall jointly sign such 320
394	394	certification. The assessor shall retain a copy of such certification and 321
395	395	any data in support thereof in the assessor's office. The provisions of 322
396	396	subsection (c) of this section concerning the public inspection of criteria, 323
397	397	guidelines, price schedules or statement of procedures used in a 324
398	398	revaluation shall be applicable to such certification and supporting data. 325
399	399	(h) This section shall require the revaluation of real property (1) 326
400	400	designated within the 1983 Settlement boundary and taken into trust by 327
401	401	the federal government for the Mashantucket Pequot Tribal Nation 328
402	402	before June 8, 1999, or (2) taken into trust by the federal government for 329
403	403	the Mohegan Tribe of Indians of Connecticut. 330
404	404	(i) Each assessor shall file with the secretary parcel data from each 331
405	405	revaluation implemented pursuant to this section upon forms 332
406	406	prescribed and furnished by the secretary, which forms shall be so 333
407	407	prescribed and furnished not later than thirty days prior to the date set 334
408	408	by the secretary for such filing. 335
409	409	Sec. 7. Section 12-62g of the general statutes is repealed and the 336
410	410	following is substituted in lieu thereof (Effective July 1, 2020): 337
411	411	In conjunction with each municipal revaluation of property in 338
412	412	accordance with section 12-62, as amended by this act, each 339
413	413	municipality shall increase (1) the amount of the exemption granted 340
414	414	pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of 341 Raised Bill No. 470
415	415
416	416
417	417
418	418	LCO No. 3010 12 of 46
419	419
420	420	section 12-81, and (2) the amount of the exemption that each 342
421	421	municipality may allow pursuant to section 12-81f, for such year and for 343
422	422	each subsequent assessment year by multiplying the amount of 344
423	423	exemption in each of said subdivisions by a multiplier determined by 345
424	424	dividing the net taxable grand list for such year of revaluation by the net 346
425	425	taxable grand list of the last year prior to such revaluation and rounding 347
426	426	off the product to the nearest integer. 348
427	427	Sec. 8. Subsection (c) of section 12-55 of the general statutes is 349
428	428	repealed and the following is substituted in lieu thereof (Effective October 350
429	429	1, 2020): 351
430	430	(c) Each notice of assessment increase sent pursuant to this section 352
431	431	shall include: (1) The gross valuation, net valuation and any exemption 353
432	432	amounts prior to and after such increase; and (2) information describing 354
433	433	the manner in which an appeal may be filed with the board of 355
434	434	assessment appeals. If a notice of assessment increase affects the value 356
435	435	of personal property and the assessor or board of assessors used a 357
436	436	methodology to determine such value that differs from the 358
437	437	methodology previously used, such notice shall include a statement 359
438	438	concerning such change in methodology, which shall indicate the 360
439	439	current methodology and the one that the assessor or assessors used for 361
440	440	the valuation prior to such increase. Each such notice shall be mailed not 362
441	441	earlier than the assessment date and not later than the tenth calendar 363
442	442	day immediately following the date on which the assessor or board of 364
443	443	assessors signs and attests to the grand list. If any such assessment 365
444	444	increase notice is sent later than the time period prescribed in this 366
445	445	subsection, such increase shall become effective on the next succeeding 367
446	446	grand list. 368
447	447	Sec. 9. Section 12-89 of the general statutes is repealed and the 369
448	448	following is substituted in lieu thereof (Effective October 1, 2020): 370
449	449	(a) The assessor or board of assessors of each town, consolidated 371
450	450	town and city or consolidated town and borough shall inspect the 372
451	451	statements and applications filed [with it and required by] pursuant to 373 Raised Bill No. 470
452	452
453	453
454	454
455	455	LCO No. 3010 13 of 46
456	456
457	457	sections 12-81 and 12-87 [from scientific, educational, literary, historical, 374
458	458	charitable, agricultural and cemetery organizations, shall] and 375
459	459	determine what part, if any, of the property claimed to be exempt [by 376
460	460	the organization] shall be in fact exempt. [and] The assessor or board of 377
461	461	assessors shall place a valuation upon all such property, if any, as is 378
462	462	found to be taxable, provided any property acquired by any tax-exempt 379
463	463	organization after the first day of October shall first become exempt on 380
464	464	the assessment date next succeeding the date of acquisition. 381
465	465	(b) Upon the denial in whole or in part of a statement or application 382
466	466	inspected pursuant to subsection (a) of this section, the assessor or board 383
467	467	of assessors shall mail a written notice of such denial to the last-known 384
468	468	address of the property owner or lessee. Such notice shall be mailed not 385
469	469	earlier than the assessment date and not later than the tenth calendar 386
470	470	day immediately following the date on which the assessor or board of 387
471	471	assessors signs and attests to the grand list pursuant to section 12-55, as 388
472	472	amended by this act. Such notice shall include (1) the gross assessed 389
473	473	valuation of the property, the amounts of any exemptions granted and 390
474	474	the net taxable valuation of the property, and (2) a statement that the 391
475	475	owner or lessee may appeal the decision of the assessor or board of 392
476	476	assessors pursuant to subsection (c) of this section. 393
477	477	(c) Any taxpayer or organization filing a tax-exempt statement or 394
478	478	application for exemption, aggrieved at the action of the assessor or 395
479	479	board of assessors, may appeal, within the time prescribed by law for 396
480	480	such appeals, to the board of assessment appeals. Any such taxpayer or 397
481	481	organization claiming to be aggrieved by the action of the board of 398
482	482	assessment appeals may, within two months from the time of such 399
483	483	action, make application in the nature of an appeal therefrom to the 400
484	484	superior court for the judicial district in which such property is situated. 401
485	485	Sec. 10. Section 12-117a of the general statutes is repealed and the 402
486	486	following is substituted in lieu thereof (Effective October 1, 2020): 403
487	487	(a) Any person, including any lessee of real property whose lease has 404
488	488	been recorded as provided in section 47-19 and who is bound under the 405 Raised Bill No. 470
489	489
490	490
491	491
492	492	LCO No. 3010 14 of 46
493	493
494	494	terms of his lease to pay real property taxes, claiming to be aggrieved 406
495	495	by the action of the board of tax review or the board of assessment 407
496	496	appeals, as the case may be, in any town or city may, within two months 408
497	497	from the date of the mailing of notice of such action, make application, 409
498	498	in the nature of an appeal therefrom, with respect to the assessment list 410
499	499	for the assessment year commencing October 1, 1989, October 1, 1990, 411
500	500	October 1, 1991, October 1, 1992, October 1, 1993, October 1, 1994, or 412
501	501	October 1, 1995, and with respect to the assessment list for assessment 413
502	502	years thereafter, to the superior court for the judicial district in which 414
503	503	such town or city is situated, which shall be accompanied by a citation 415
504	504	to such town or city to appear before said court. Such citation shall be 416
505	505	signed by the same authority and such appeal shall be returnable at the 417
506	506	same time and served and returned in the same manner as is required 418
507	507	in case of a summons in a civil action. The authority issuing the citation 419
508	508	shall take from the applicant a bond or recognizance to such town or 420
509	509	city, with surety, to prosecute the application to effect and to comply 421
510	510	with and conform to the orders and decrees of the court in the premises. 422
511	511	Any such application shall be a preferred case, to be heard, unless good 423
512	512	cause appears to the contrary, at the first session, by the court or by a 424
513	513	committee appointed by the court. The pendency of such application 425
514	514	shall not suspend an action by such town or city to collect not more than 426
515	515	seventy-five per cent of the tax so assessed or not more than ninety per 427
516	516	cent of such tax with respect to any real property for which the assessed 428
517	517	value is five hundred thousand dollars or more, and upon which such 429
518	518	appeal is taken. If, during the pendency of such appeal, a new 430
519	519	assessment year begins, the applicant may amend his application as to 431
520	520	any matter therein, including an appeal for such new year, which is 432
521	521	affected by the inception of such new year and such applicant need not 433
522	522	appear before the board of tax review or board of assessment appeals, 434
523	523	as the case may be, to make such amendment effective. The court shall 435
524	524	have power to grant such relief as to justice and equity appertains, upon 436
525	525	such terms and in such manner and form as appear equitable, and, if the 437
526	526	application appears to have been made without probable cause, may tax 438
527	527	double or triple costs, as the case appears to demand; and, upon all such 439
528	528	applications, costs may be taxed at the discretion of the court. If the 440 Raised Bill No. 470
529	529
530	530
531	531
532	532	LCO No. 3010 15 of 46
533	533
534	534	assessment made by the board of tax review or board of assessment 441
535	535	appeals, as the case may be, is reduced by said court, the applicant shall 442
536	536	be reimbursed by the town or city for any overpayment of taxes, 443
537	537	together with interest and any costs awarded by the court, or, at the 444
538	538	applicant's option, shall be granted a tax credit for such overpayment, 445
539	539	interest and any costs awarded by the court. Upon motion, said court 446
540	540	shall, in event of such overpayment, enter judgment in favor of such 447
541	541	applicant and against such city or town for the whole amount of such 448
542	542	overpayment, less any lien recording fees incurred under sections 7-34a 449
543	543	and 12-176, together with interest and any costs awarded by the court. 450
544	544	The amount to which the assessment is so reduced shall be the assessed 451
545	545	value of such property on the grand lists for succeeding years until the 452
546	546	tax assessor finds that the value of the applicant's property has increased 453
547	547	or decreased. 454
548	548	(b) No person who is compensated on a contingency basis for expert 455
549	549	testimony concerning the value of an applicant's property shall testify 456
550	550	in any appeal brought pursuant to this section. 457
551	551	Sec. 11. Section 12-119 of the general statutes is repealed and the 458
552	552	following is substituted in lieu thereof (Effective October 1, 2020): 459
553	553	(a) When it is claimed that a tax has been laid on property not taxable 460
554	554	in the town or city in whose tax list such property was set, or that a tax 461
555	555	laid on property was computed on an assessment which, under all the 462
556	556	circumstances, was manifestly excessive and could not have been 463
557	557	arrived at except by disregarding the provisions of the statutes for 464
558	558	determining the valuation of such property, the owner thereof or any 465
559	559	lessee thereof whose lease has been recorded as provided in section 47-466
560	560	19 and who is bound under the terms of his lease to pay real property 467
561	561	taxes, prior to the payment of such tax, may, in addition to the other 468
562	562	remedies provided by law, make application for relief to the superior 469
563	563	court for the judicial district in which such town or city is situated. Such 470
564	564	application may be made within one year from the date as of which the 471
565	565	property was last evaluated for purposes of taxation and shall be served 472
566	566	and returned in the same manner as is required in the case of a summons 473 Raised Bill No. 470
567	567
568	568
569	569
570	570	LCO No. 3010 16 of 46
571	571
572	572	in a civil action, and the pendency of such application shall not suspend 474
573	573	action upon the tax against the applicant. In all such actions, the 475
574	574	Superior Court shall have power to grant such relief upon such terms 476
575	575	and in such manner and form as to justice and equity appertains, and 477
576	576	costs may be taxed at the discretion of the court. If such assessment is 478
577	577	reduced by said court, the applicant shall be reimbursed by the town or 479
578	578	city for any overpayment of taxes in accordance with the judgment of 480
579	579	said court. 481
580	580	(b) No person who is compensated on a contingency basis for expert 482
581	581	testimony concerning the value of an applicant's property shall testify 483
582	582	in any application for relief brought pursuant to this section. 484
583	583	Sec. 12. Section 4-66k of the 2020 supplement to the general statutes 485
584	584	is repealed and the following is substituted in lieu thereof (Effective July 486
585	585	1, 2020): 487
586	586	(a) There is established an account to be known as the "regional 488
587	587	planning incentive account" which shall be a separate, nonlapsing 489
588	588	account within the General Fund. The account shall contain any moneys 490
589	589	required by law to be deposited in the account. Except as provided in 491
590	590	subsection [(d)] (e) of this section, moneys [,] in the account shall be 492
591	591	expended by the Secretary of the Office of Policy and Management [in 493
592	592	accordance with subsection (b) of this section] for the purposes of first 494
593	593	providing funding to regional planning organizations in accordance 495
594	594	with the provisions of subsections (b), [and] (c) and (d) of this section 496
595	595	and then to providing grants under the regional performance incentive 497
596	596	program established pursuant to section 4-124s. 498
597	597	(b) For the fiscal year ending June 30, 2014, funds from the regional 499
598	598	planning incentive account shall be distributed to each regional 500
599	599	planning organization, as defined in section 4-124i, revision of 1958, 501
600	600	revised to January 1, 2013, in the amount of one hundred twenty-five 502
601	601	thousand dollars. Any regional council of governments that is 503
602	602	comprised of any two or more regional planning organizations that 504
603	603	voluntarily consolidate on or before December 31, 2013, shall receive an 505 Raised Bill No. 470
604	604
605	605
606	606
607	607	LCO No. 3010 17 of 46
608	608
609	609	additional payment in an amount equal to the amount the regional 506
610	610	planning organizations would have received if such regional planning 507
611	611	organizations had not voluntarily consolidated. 508
612	612	(c) [Beginning in] For the fiscal [year] years ending June 30, 2015, [and 509
613	613	annually thereafter] to June 30, 2020, inclusive, funds from the regional 510
614	614	planning incentive account shall be distributed to each regional council 511
615	615	of governments formed pursuant to section 4-124j, in the amount of one 512
616	616	hundred twenty-five thousand dollars plus fifty cents per capita, using 513
617	617	population information from the most recent federal decennial census. 514
618	618	Any regional council of governments that is comprised of any two or 515
619	619	more regional planning organizations, as defined in section 4-124i, 516
620	620	revision of 1958, revised to January 1, 2013, that voluntarily consolidated 517
621	621	on or before December 31, 2013, shall receive a payment in the amount 518
622	622	of one hundred twenty-five thousand dollars for each such regional 519
623	623	planning organization that voluntarily consolidated on or before said 520
624	624	date. 521
625	625	(d) For the fiscal year ending June 30, 2021, and annually thereafter, 522
626	626	funds from the regional planning incentive account shall be distributed 523
627	627	to each regional council of governments formed pursuant to section 4-524
628	628	124j, in the amount of one hundred twenty-five thousand dollars plus 525
629	629	an additional amount, which shall be based on a formula determined by 526
630	630	the secretary. 527
631	631	[(d)] (e) There is established a regionalization subaccount within the 528
632	632	regional planning incentive account. If the Connecticut Lottery 529
633	633	Corporation offers online its existing lottery draw games through the 530
634	634	corporation's Internet web site, online service or mobile application, the 531
635	635	revenue from such online offering that exceeds an amount equivalent to 532
636	636	the costs of the debt-free community college program under section 10a-533
637	637	174 shall be deposited in the subaccount, or, if such online offering is not 534
638	638	established, the amount provided under subsection (b) of section 364 of 535
639	639	public act 19-117 for regionalization initiatives shall be deposited in the 536
640	640	subaccount. Moneys in the subaccount shall be expended only for the 537
641	641	purposes recommended by the task force established under section 4-538 Raised Bill No. 470
642	642
643	643
644	644
645	645	LCO No. 3010 18 of 46
646	646
647	647	66s. 539
648	648	Sec. 13. Section 4-66r of the general statutes is repealed and the 540
649	649	following is substituted in lieu thereof (Effective July 1, 2020): 541
650	650	(a) For the fiscal [year] years ending June 30, 2018, [and each fiscal 542
651	651	year thereafter] and June 30, 2019, each regional council of governments 543
652	652	shall, within available appropriations, receive a grant-in-aid to be 544
653	653	known as a regional services grant, the amount of which shall be based 545
654	654	on a formula to be determined by the Secretary of the Office of Policy 546
655	655	and Management. No such council shall receive a grant for the fiscal 547
656	656	year ending June 30, 2018, unless the secretary approves a spending plan 548
657	657	for such grant moneys submitted by such council to the secretary on or 549
658	658	before November 1, 2017. No such council shall receive a grant for the 550
659	659	fiscal year ending June 30, 2019, [or any fiscal year thereafter,] unless the 551
660	660	secretary approves a spending plan for such grant moneys submitted by 552
661	661	such council to the secretary on or before July 1, 2018, and annually 553
662	662	thereafter. 554
663	663	(b) Notwithstanding the provisions of section 29 of public act 19-117, 555
664	664	for the fiscal year ending June 30, 2020, and each fiscal year thereafter, 556
665	665	each regional council of governments shall receive a grant-in-aid to be 557
666	666	known as a regional services grant, the amount of which shall be 558
667	667	determined pursuant to section 4-66k, as amended by this act. No such 559
668	668	council shall receive a grant for the fiscal year ending June 30, 2020, or 560
669	669	any fiscal year thereafter, unless the secretary approves a spending plan 561
670	670	for such grant moneys submitted by such council to the secretary on or 562
671	671	before July 1, 2019, and annually thereafter. 563
672	672	(c) Each regional council of governments shall use such grant funds 564
673	673	for planning purposes and to achieve efficiencies in the delivery of 565
674	674	municipal services, without diminishing the quality of such services. On 566
675	675	or before October 1, [2018] 2020, and annually thereafter, each regional 567
676	676	council of governments shall submit a report, in accordance with section 568
677	677	11-4a, to the joint standing committees of the General Assembly having 569
678	678	cognizance of matters relating to planning and development and 570 Raised Bill No. 470
679	679
680	680
681	681
682	682	LCO No. 3010 19 of 46
683	683
684	684	finance, revenue and bonding, and to the secretary. Such report shall (1) 571
685	685	summarize the expenditure of such grant funds in the prior fiscal year, 572
686	686	(2) describe any regional program, project or initiative currently 573
687	687	provided or planned by the council, (3) review the performance of any 574
688	688	existing regional program, project or initiative relative to its initial goals 575
689	689	and objectives, (4) analyze the existing services provided by member 576
690	690	municipalities or by the state that, in the opinion of the council, could 577
691	691	be more effectively or efficiently provided on a regional basis, and (5) 578
692	692	provide recommendations for legislative action concerning potential 579
693	693	impediments to the regionalization of services. 580
694	694	Sec. 14. Section 4-66l of the general statutes is repealed and the 581
695	695	following is substituted in lieu thereof (Effective July 1, 2020): 582
696	696	(a) For the purposes of this section: 583
697	697	(1) "FY 15 mill rate" means the mill rate a municipality used during 584
698	698	the fiscal year ending June 30, 2015; 585
699	699	(2) "Mill rate" means, unless otherwise specified, the mill rate a 586
700	700	municipality uses to calculate tax bills for motor vehicles; 587
701	701	(3) "Municipality" means any town, city, consolidated town and city 588
702	702	or consolidated town and borough. "Municipality" includes a district for 589
703	703	the purposes of subdivision (1) of subsection (d) of this section; 590
704	704	(4) "Municipal spending" means: 591
705	705	T1 Municipal
706	706	spending for
707	707	the fiscal year
708	708	prior to the
709	709	current fiscal
710	710	–
711	711	Municipal
712	712	spending for
713	713	the fiscal year
714	714	two years
715	715	prior to the
716	716
717	717	T2
718	718
719	719	T3
720	720
721	721	T4
722	722
723	723	T5
724	724
725	725	T6
726	726	year current year
727	727	X 100
728	728	= Municipal
729	729	spending;
730	730	T7 _______________________________
731	731	T8
732	732	Municipal spending for the fiscal
733	733	T9 year two years prior to the Raised Bill No. 470
734	734
735	735
736	736
737	737	LCO No. 3010 20 of 46
738	738
739	739	T10
740	740	current year
741	741
742	742	(5) "Per capita distribution" means: 592
743	743	T11
744	744	Municipal population
745	745	_____________________
746	746	X Sales tax revenue = Per capita distribution;
747	747	T12
748	748	T13
749	749	T14 Total state population
750	750
751	751	(6) "Pro rata distribution" means: 593
752	752
753	753	T15 Municipal weighted
754	754	mill rate
755	755	calculation
756	756	X Sales tax revenue = Pro rata distribution;
757	757	T16
758	758	T17 ___________________
759	759	T18 Sum of all municipal
760	760	weighted mill rate
761	761	calculations combined
762	762	T19
763	763	T20
764	764
765	765	(7) "Regional council of governments" means any such council 594
766	766	organized under the provisions of sections 4-124i to 4-124p, inclusive; 595
767	767	(8) "Municipal population" means the number of persons in a 596
768	768	municipality according to the most recent estimate of the Department of 597
769	769	Public Health; 598
770	770	(9) "Total state population" means the number of persons in this state 599
771	771	according to the most recent estimate published by the Department of 600
772	772	Public Health; 601
773	773	(10) "Weighted mill rate" means a municipality's FY 15 mill rate 602
774	774	divided by the average of all municipalities' FY 15 mill rate; 603
775	775	(11) "Weighted mill rate calculation" means per capita distribution 604
776	776	multiplied by a municipality's weighted mill rate; 605 Raised Bill No. 470
777	777
778	778
779	779
780	780	LCO No. 3010 21 of 46
781	781
782	782	(12) "Sales tax revenue" means the moneys in the account remaining 606
783	783	for distribution pursuant to subdivision (7) of subsection (b) of this 607
784	784	section; 608
785	785	(13) "District" means any district, as defined in section 7-324; and 609
786	786	(14) "Secretary" means the Secretary of the Office of Policy and 610
787	787	Management. 611
788	788	(b) There is established an account to be known as the "municipal 612
789	789	revenue sharing account" which shall be a separate, nonlapsing account 613
790	790	within the General Fund. The account shall contain any moneys 614
791	791	required by law to be deposited in the account. The secretary shall set 615
792	792	aside and ensure availability of moneys in the account in the following 616
793	793	order of priority and shall transfer or disburse such moneys as follows: 617
794	794	(1) Ten million dollars for the fiscal year ending June 30, 2016, shall 618
795	795	be transferred not later than April fifteenth for the purposes of grants 619
796	796	under section 10-262h; 620
797	797	(2) For the fiscal year ending June 30, 2018, and each fiscal year 621
798	798	thereafter, moneys sufficient to make motor vehicle property tax grants 622
799	799	payable to municipalities pursuant to subsection (c) of this section shall 623
800	800	be expended not later than August first annually by the secretary; 624
801	801	(3) For the fiscal year ending June 30, 2018, and each fiscal year 625
802	802	thereafter, moneys sufficient to make the grants payable from the select 626
803	803	payment in lieu of taxes grant account established pursuant to section 627
804	804	12-18c shall annually be transferred to the select payment in lieu of taxes 628
805	805	account in the Office of Policy and Management; 629
806	806	(4) For the fiscal years ending June 30, 2018, and June 30, 2019, 630
807	807	moneys sufficient to make the municipal revenue sharing grants 631
808	808	payable to municipalities pursuant to subdivision (2) of subsection (d) 632
809	809	of this section shall be expended not later than October thirty-first 633
810	810	annually by the secretary; 634
811	811	[(5) For the fiscal year ending June 30, 2018, and each fiscal year 635 Raised Bill No. 470
812	812
813	813
814	814
815	815	LCO No. 3010 22 of 46
816	816
817	817	thereafter, seven million dollars shall be expended for the purposes of 636
818	818	the regional services grants pursuant to subsection (e) of this section to 637
819	819	the regional councils of governments;] 638
820	820	[(6)] (5) For the fiscal year ending June 30, 2018, and each fiscal year 639
821	821	thereafter, moneys may be expended for the purpose of supplemental 640
822	822	motor vehicle property tax grants pursuant to subsection (c) of this 641
823	823	section; and 642
824	824	[(7)] (6) For the fiscal year ending June 30, 2020, and each fiscal year 643
825	825	thereafter, moneys in the account remaining shall be expended annually 644
826	826	by the secretary for the purposes of the municipal revenue sharing 645
827	827	grants established pursuant to subsection [(f)] (e) of this section. Any 646
828	828	such moneys deposited in the account for municipal revenue sharing 647
829	829	grants between October first and June thirtieth shall be distributed to 648
830	830	municipalities on the following October first and any such moneys 649
831	831	deposited in the account between July first and September thirtieth shall 650
832	832	be distributed to municipalities on the following January thirty-first. 651
833	833	Any municipality may apply to the Office of Policy and Management 652
834	834	on or after July first for early disbursement of a portion of such grant. 653
835	835	The Office of Policy and Management may approve such an application 654
836	836	if it finds that early disbursement is required in order for a municipality 655
837	837	to meet its cash flow needs. No early disbursement approved by said 656
838	838	office may be issued later than September thirtieth. 657
839	839	(c) (1) For the fiscal year ending June 30, 2018, motor vehicle property 658
840	840	tax grants to municipalities that impose mill rates on real property and 659
841	841	personal property other than motor vehicles greater than 39 mills or 660
842	842	that, when combined with the mill rate of any district located within the 661
843	843	municipality, impose mill rates greater than 39 mills, shall be made in 662
844	844	an amount equal to the difference between the amount of property taxes 663
845	845	levied by the municipality and any district located within the 664
846	846	municipality on motor vehicles for the assessment year commencing 665
847	847	October 1, 2013, and the amount such levy would have been if the mill 666
848	848	rate on motor vehicles for said assessment year was 39 mills. 667 Raised Bill No. 470
849	849
850	850
851	851
852	852	LCO No. 3010 23 of 46
853	853
854	854	(2) For the fiscal year ending June 30, 2020, and each fiscal year 668
855	855	thereafter, motor vehicle property tax grants to municipalities that 669
856	856	impose mill rates on real property and personal property other than 670
857	857	motor vehicles greater than 45 mills or that, when combined with the 671
858	858	mill rate of any district located within the municipality, impose mill 672
859	859	rates greater than 45 mills, shall be made in an amount equal to the 673
860	860	difference between the amount of property taxes levied by the 674
861	861	municipality and any district located within the municipality on motor 675
862	862	vehicles for the assessment year commencing October 1, 2016, and the 676
863	863	amount such levy would have been if the mill rate on motor vehicles for 677
864	864	said assessment year was 45 mills. 678
865	865	(3) For the fiscal year ending June 30, 2018, any municipality that 679
866	866	imposed a mill rate for real and personal property of more than 39 mills 680
867	867	during the fiscal year ending June 30, 2017, and effected a revaluation of 681
868	868	real property for the 2014 or 2015 assessment year that resulted in an 682
869	869	increase of 4 or more mills over the prior mill rate, may apply to the 683
870	870	Office of Policy and Management for a supplemental motor vehicle 684
871	871	property tax grant. The Office of Policy and Management may approve 685
872	872	such an application, within available funds, provided such 686
873	873	supplemental grant does not reduce any amount payable to any other 687
874	874	municipality. 688
875	875	(4) Not later than fifteen calendar days after receiving a property tax 689
876	876	grant pursuant to this section, the municipality shall disburse to any 690
877	877	district located within the municipality the amount of any such property 691
878	878	tax grant that is attributable to the district. 692
879	879	(d) (1) For the fiscal year ending June 30, 2017, each municipality shall 693
880	880	receive a municipal revenue sharing grant, which shall be payable 694
881	881	August 1, 2016, from the Municipal Revenue Sharing Fund established 695
882	882	in section 4-66p. The total amount of the grant payable is as follows: 696
883	883
884	884	T21 Municipality Grant Amount
885	885	T22 Andover 66,705 Raised Bill No. 470
886	886
887	887
888	888
889	889	LCO No. 3010 24 of 46
890	890
891	891	T23 Ansonia 605,442
892	892	T24 Ashford 87,248
893	893	T25 Avon 374,711
894	894	T26 Barkhamsted 76,324
895	895	T27 Beacon Falls 123,341
896	896	T28 Berlin 843,048
897	897	T29 Bethany 114,329
898	898	T30 Bethel 392,605
899	899	T31 Bethlehem 42,762
900	900	T32 Bloomfield 438,458
901	901	T33 Bolton 106,449
902	902	T34 Bozrah 53,783
903	903	T35 Branford 570,402
904	904	T36 Bridgeport 14,476,283
905	905	T37 Bridgewater 15,670
906	906	T38 Bristol 1,276,119
907	907	T39 Brookfield 343,611
908	908	T40 Brooklyn 103,910
909	909	T41 Burlington 193,490
910	910	T42 Canaan 14,793
911	911	T43 Canterbury 58,684
912	912	T44 Canton 211,078
913	913	T45 Chaplin 48,563
914	914	T46 Cheshire 594,084
915	915	T47 Chester 57,736
916	916	T48 Clinton 268,611
917	917	T49 Colchester 330,363
918	918	T50 Colebrook 29,694
919	919	T51 Columbia 111,276
920	920	T52 Cornwall 11,269
921	921	T53 Coventry 252,939
922	922	T54 Cromwell 288,951
923	923	T55 Danbury 2,079,675
924	924	T56 Darien 171,485
925	925	T57 Deep River 93,525 Raised Bill No. 470
926	926
927	927
928	928
929	929	LCO No. 3010 25 of 46
930	930
931	931	T58 Derby 462,718
932	932	T59 Durham 150,019
933	933	T60 East Granby 106,222
934	934	T61 East Haddam 186,418
935	935	T62 East Hampton 263,149
936	936	T63 East Hartford 3,877,281
937	937	T64 East Haven 593,493
938	938	T65 East Lyme 243,736
939	939	T66 East Windsor 232,457
940	940	T67 Eastford 23,060
941	941	T68 Easton 155,216
942	942	T69 Ellington 321,722
943	943	T70 Enfield 911,974
944	944	T71 Essex 74,572
945	945	T72 Fairfield 795,318
946	946	T73 Farmington 335,287
947	947	T74 Franklin 26,309
948	948	T75 Glastonbury 754,546
949	949	T76 Goshen 30,286
950	950	T77 Granby 244,839
951	951	T78 Greenwich 366,588
952	952	T79 Griswold 243,727
953	953	T80 Groton 433,177
954	954	T81 Guilford 456,863
955	955	T82 Haddam 170,440
956	956	T83 Hamden 4,491,337
957	957	T84 Hampton 38,070
958	958	T85 Hartford 13,908,437
959	959	T86 Hartland 27,964
960	960	T87 Harwinton 113,987
961	961	T88 Hebron 208,666
962	962	T89 Kent 26,808
963	963	T90 Killingly 351,213
964	964	T91 Killingworth 85,270
965	965	T92 Lebanon 149,163 Raised Bill No. 470
966	966
967	967
968	968
969	969	LCO No. 3010 26 of 46
970	970
971	971	T93 Ledyard 307,619
972	972	T94 Lisbon 45,413
973	973	T95 Litchfield 169,828
974	974	T96 Lyme 21,862
975	975	T97 Madison 372,897
976	976	T98 Manchester 1,972,491
977	977	T99 Mansfield 525,280
978	978	T100 Marlborough 131,065
979	979	T101 Meriden 1,315,347
980	980	T102 Middlebury 154,299
981	981	T103 Middlefield 91,372
982	982	T104 Middletown 964,657
983	983	T105 Milford 1,880,830
984	984	T106 Monroe 404,221
985	985	T107 Montville 401,756
986	986	T108 Morris 28,110
987	987	T109 Naugatuck 2,405,660
988	988	T110 New Britain 5,781,991
989	989	T111 New Canaan 168,106
990	990	T112 New Fairfield 288,278
991	991	T113 New Hartford 140,338
992	992	T114 New Haven 2,118,290
993	993	T115 New London 750,249
994	994	T116 New Milford 565,898
995	995	T117 Newington 651,000
996	996	T118 Newtown 572,949
997	997	T119 Norfolk 20,141
998	998	T120 North Branford 292,517
999	999	T121 North Canaan 66,052
1000	1000	T122 North Haven 487,882
1001	1001	T123 North Stonington 107,832
1002	1002	T124 Norwalk 3,401,590
1003	1003	T125 Norwich 1,309,943
1004	1004	T126 Old Lyme 79,946
1005	1005	T127 Old Saybrook 101,527 Raised Bill No. 470
1006	1006
1007	1007
1008	1008
1009	1009	LCO No. 3010 27 of 46
1010	1010
1011	1011	T128 Orange 284,365
1012	1012	T129 Oxford 171,492
1013	1013	T130 Plainfield 310,350
1014	1014	T131 Plainville 363,176
1015	1015	T132 Plymouth 255,581
1016	1016	T133 Pomfret 54,257
1017	1017	T134 Portland 192,715
1018	1018	T135 Preston 58,934
1019	1019	T136 Prospect 197,097
1020	1020	T137 Putnam 76,399
1021	1021	T138 Redding 189,781
1022	1022	T139 Ridgefield 512,848
1023	1023	T140 Rocky Hill 405,872
1024	1024	T141 Roxbury 15,998
1025	1025	T142 Salem 85,617
1026	1026	T143 Salisbury 20,769
1027	1027	T144 Scotland 36,200
1028	1028	T145 Seymour 343,388
1029	1029	T146 Sharon 19,467
1030	1030	T147 Shelton 706,038
1031	1031	T148 Sherman 39,000
1032	1032	T149 Simsbury 567,460
1033	1033	T150 Somers 141,697
1034	1034	T151 South Windsor 558,715
1035	1035	T152 Southbury 404,731
1036	1036	T153 Southington 889,821
1037	1037	T154 Sprague 89,456
1038	1038	T155 Stafford 243,095
1039	1039	T156 Stamford 2,372,358
1040	1040	T157 Sterling 77,037
1041	1041	T158 Stonington 202,888
1042	1042	T159 Stratford 1,130,316
1043	1043	T160 Suffield 321,763
1044	1044	T161 Thomaston 158,888
1045	1045	T162 Thompson 114,582 Raised Bill No. 470
1046	1046
1047	1047
1048	1048
1049	1049	LCO No. 3010 28 of 46
1050	1050
1051	1051	T163 Tolland 303,971
1052	1052	T164 Torrington 2,435,109
1053	1053	T165 Trumbull 745,325
1054	1054	T166 Union 17,283
1055	1055	T167 Vernon 641,027
1056	1056	T168 Voluntown 33,914
1057	1057	T169 Wallingford 919,984
1058	1058	T170 Warren 11,006
1059	1059	T171 Washington 25,496
1060	1060	T172 Waterbury 13,438,542
1061	1061	T173 Waterford 259,091
1062	1062	T174 Watertown 453,012
1063	1063	T175 West Hartford 1,614,320
1064	1064	T176 West Haven 1,121,850
1065	1065	T177 Westbrook 80,601
1066	1066	T178 Weston 211,384
1067	1067	T179 Westport 262,402
1068	1068	T180 Wethersfield 940,267
1069	1069	T181 Willington 121,568
1070	1070	T182 Wilton 380,234
1071	1071	T183 Winchester 224,447
1072	1072	T184 Windham 513,847
1073	1073	T185 Windsor 593,921
1074	1074	T186 Windsor Locks 256,241
1075	1075	T187 Wolcott 340,859
1076	1076	T188 Woodbridge 247,758
1077	1077	T189 Woodbury 200,175
1078	1078	T190 Woodstock 97,708
1079	1079	T191 Borough of Danielson -
1080	1080	T192 Borough of Litchfield -
1081	1081	T193 Bloomfield, Blue Hills FD 92,961
1082	1082	T194 Enfield Thompsonville FD #2 354,311
1083	1083	T195 Manchester - Eighth Utility District 436,718
1084	1084	T196 Middletown - City Fire 910,442
1085	1085	T197 Middletown So Fire 413,961 Raised Bill No. 470
1086	1086
1087	1087
1088	1088
1089	1089	LCO No. 3010 29 of 46
1090	1090
1091	1091	T198 Norwich CCD 552,565
1092	1092	T199 Norwich TCD 62,849
1093	1093	T200 Simsbury FD 221,536
1094	1094	T201 Plainfield Fire District -
1095	1095	T202 Windham, Special Service District #2 640,000
1096	1096	T203 Windham 1st Taxing District -
1097	1097	T204 Windham First
1098	1098	T205 West Haven First Center (D1) 1,039,843
1099	1099	T206 West Haven: Allingtown FD (D3) 483,505
1100	1100	T207 West Haven: West Shore FD (D2) 654,640
1101	1101
1102	1102	(2) For the fiscal years ending June 30, 2018, and June 30, 2019, each 697
1103	1103	municipality shall receive a municipal sharing grant payable not later 698
1104	1104	than October thirty-first of each year. The total amount of the grant 699
1105	1105	payable is as follows: 700
1106	1106
1107	1107	T208 Municipality Grant Amount
1108	1108	T209 Andover 96,020
1109	1109	T210 Ansonia 643,519
1110	1110	T211 Ashford 125,591
1111	1111	T212 Avon 539,387
1112	1112	T213 Barkhamsted 109,867
1113	1113	T214 Beacon Falls 177,547
1114	1114	T215 Berlin 1,213,548
1115	1115	T216 Bethany 164,574
1116	1116	T217 Bethel 565,146
1117	1117	T218 Bethlehem 61,554
1118	1118	T219 Bloomfield 631,150
1119	1119	T220 Bolton 153,231
1120	1120	T221 Bozrah 77,420
1121	1121	T222 Branford 821,080
1122	1122	T223 Bridgeport 9,758,441
1123	1123	T224 Bridgewater 22,557
1124	1124	T225 Bristol 1,836,944 Raised Bill No. 470
1125	1125
1126	1126
1127	1127
1128	1128	LCO No. 3010 30 of 46
1129	1129
1130	1130	T226 Brookfield 494,620
1131	1131	T227 Brooklyn 149,576
1132	1132	T228 Burlington 278,524
1133	1133	T229 Canaan 21,294
1134	1134	T230 Canterbury 84,475
1135	1135	T231 Canton 303,842
1136	1136	T232 Chaplin 69,906
1137	1137	T233 Cheshire 855,170
1138	1138	T234 Chester 83,109
1139	1139	T235 Clinton 386,660
1140	1140	T236 Colchester 475,551
1141	1141	T237 Colebrook 42,744
1142	1142	T238 Columbia 160,179
1143	1143	T239 Cornwall 16,221
1144	1144	T240 Coventry 364,100
1145	1145	T241 Cromwell 415,938
1146	1146	T242 Danbury 2,993,644
1147	1147	T243 Darien 246,849
1148	1148	T244 Deep River 134,627
1149	1149	T245 Derby 400,912
1150	1150	T246 Durham 215,949
1151	1151	T247 East Granby 152,904
1152	1152	T248 East Haddam 268,344
1153	1153	T249 East Hampton 378,798
1154	1154	T250 East Hartford 2,036,894
1155	1155	T251 East Haven 854,319
1156	1156	T252 East Lyme 350,852
1157	1157	T253 East Windsor 334,616
1158	1158	T254 Eastford 33,194
1159	1159	T255 Easton 223,430
1160	1160	T256 Ellington 463,112
1161	1161	T257 Enfield 1,312,766
1162	1162	T258 Essex 107,345
1163	1163	T259 Fairfield 1,144,842
1164	1164	T260 Farmington 482,637 Raised Bill No. 470
1165	1165
1166	1166
1167	1167
1168	1168	LCO No. 3010 31 of 46
1169	1169
1170	1170	T261 Franklin 37,871
1171	1171	T262 Glastonbury 1,086,151
1172	1172	T263 Goshen 43,596
1173	1173	T264 Granby 352,440
1174	1174	T265 Greenwich 527,695
1175	1175	T266 Griswold 350,840
1176	1176	T267 Groton 623,548
1177	1177	T268 Guilford 657,644
1178	1178	T269 Haddam 245,344
1179	1179	T270 Hamden 2,155,661
1180	1180	T271 Hampton 54,801
1181	1181	T272 Hartford 1,498,643
1182	1182	T273 Hartland 40,254
1183	1183	T274 Harwinton 164,081
1184	1184	T275 Hebron 300,369
1185	1185	T276 Kent 38,590
1186	1186	T277 Killingly 505,562
1187	1187	T278 Killingworth 122,744
1188	1188	T279 Lebanon 214,717
1189	1189	T280 Ledyard 442,811
1190	1190	T281 Lisbon 65,371
1191	1191	T282 Litchfield 244,464
1192	1192	T283 Lyme 31,470
1193	1193	T284 Madison 536,777
1194	1194	T285 Manchester 1,971,540
1195	1195	T286 Mansfield 756,128
1196	1196	T287 Marlborough 188,665
1197	1197	T288 Meriden 1,893,412
1198	1198	T289 Middlebury 222,109
1199	1199	T290 Middlefield 131,529
1200	1200	T291 Middletown 1,388,602
1201	1201	T292 Milford 2,707,412
1202	1202	T293 Monroe 581,867
1203	1203	T294 Montville 578,318
1204	1204	T295 Morris 40,463 Raised Bill No. 470
1205	1205
1206	1206
1207	1207
1208	1208	LCO No. 3010 32 of 46
1209	1209
1210	1210	T296 Naugatuck 1,251,980
1211	1211	T297 New Britain 3,131,893
1212	1212	T298 New Canaan 241,985
1213	1213	T299 New Fairfield 414,970
1214	1214	T300 New Hartford 202,014
1215	1215	T301 New Haven 114,863
1216	1216	T302 New London 917,228
1217	1217	T303 New Milford 814,597
1218	1218	T304 Newington 937,100
1219	1219	T305 Newtown 824,747
1220	1220	T306 Norfolk 28,993
1221	1221	T307 North Branford 421,072
1222	1222	T308 North Canaan 95,081
1223	1223	T309 North Haven 702,295
1224	1224	T310 North Stonington 155,222
1225	1225	T311 Norwalk 4,896,511
1226	1226	T312 Norwich 1,362,971
1227	1227	T313 Old Lyme 115,080
1228	1228	T314 Old Saybrook 146,146
1229	1229	T315 Orange 409,337
1230	1230	T316 Oxford 246,859
1231	1231	T317 Plainfield 446,742
1232	1232	T318 Plainville 522,783
1233	1233	T319 Plymouth 367,902
1234	1234	T320 Pomfret 78,101
1235	1235	T321 Portland 277,409
1236	1236	T322 Preston 84,835
1237	1237	T323 Prospect 283,717
1238	1238	T324 Putnam 109,975
1239	1239	T325 Redding 273,185
1240	1240	T326 Ridgefield 738,233
1241	1241	T327 Rocky Hill 584,244
1242	1242	T328 Roxbury 23,029
1243	1243	T329 Salem 123,244
1244	1244	T330 Salisbury 29,897 Raised Bill No. 470
1245	1245
1246	1246
1247	1247
1248	1248	LCO No. 3010 33 of 46
1249	1249
1250	1250	T331 Scotland 52,109
1251	1251	T332 Seymour 494,298
1252	1252	T333 Sharon 28,022
1253	1253	T334 Shelton 1,016,326
1254	1254	T335 Sherman 56,139
1255	1255	T336 Simsbury 775,368
1256	1256	T337 Somers 203,969
1257	1257	T338 South Windsor 804,258
1258	1258	T339 Southbury 582,601
1259	1259	T340 Southington 1,280,877
1260	1260	T341 Sprague 128,769
1261	1261	T342 Stafford 349,930
1262	1262	T343 Stamford 3,414,955
1263	1263	T344 Sterling 110,893
1264	1264	T345 Stonington 292,053
1265	1265	T346 Stratford 1,627,064
1266	1266	T347 Suffield 463,170
1267	1267	T348 Thomaston 228,716
1268	1268	T349 Thompson 164,939
1269	1269	T350 Tolland 437,559
1270	1270	T351 Torrington 1,133,394
1271	1271	T352 Trumbull 1,072,878
1272	1272	T353 Union 24,878
1273	1273	T354 Vernon 922,743
1274	1274	T355 Voluntown 48,818
1275	1275	T356 Wallingford 1,324,296
1276	1276	T357 Warren 15,842
1277	1277	T358 Washington 36,701
1278	1278	T359 Waterbury 5,595,448
1279	1279	T360 Waterford 372,956
1280	1280	T361 Watertown 652,100
1281	1281	T362 West Hartford 2,075,223
1282	1282	T363 West Haven 1,614,877
1283	1283	T364 Westbrook 116,023
1284	1284	T365 Weston 304,282 Raised Bill No. 470
1285	1285
1286	1286
1287	1287
1288	1288	LCO No. 3010 34 of 46
1289	1289
1290	1290	T366 Westport 377,722
1291	1291	T367 Wethersfield 1,353,493
1292	1292	T368 Willington 174,995
1293	1293	T369 Wilton 547,338
1294	1294	T370 Winchester 323,087
1295	1295	T371 Windham 739,671
1296	1296	T372 Windsor 854,935
1297	1297	T373 Windsor Locks 368,853
1298	1298	T374 Wolcott 490,659
1299	1299	T375 Woodbridge 274,418
1300	1300	T376 Woodbury 288,147
1301	1301	T377 Woodstock 140,648
1302	1302
1303	1303	[(e) For the fiscal year ending June 30, 2017, and each fiscal year 701
1304	1304	thereafter, each regional council of governments shall receive a regional 702
1305	1305	services grant, the amount of which will be based on a formula to be 703
1306	1306	determined by the secretary, except that, for the fiscal year ending June 704
1307	1307	30, 2018, and each fiscal year thereafter, thirty-five per cent of such grant 705
1308	1308	moneys shall be awarded to regional councils of governments for the 706
1309	1309	purpose of assisting regional education service centers in merging their 707
1310	1310	human resource, finance or technology services with such services 708
1311	1311	provided by municipalities within the region. For the fiscal year ending 709
1312	1312	June 30, 2017, three million dollars shall be expended by the secretary 710
1313	1313	from the Municipal Revenue Sharing Fund established in section 4-66p 711
1314	1314	for the purpose of the regional services grant. No such council shall 712
1315	1315	receive a grant for the fiscal year ending June 30, 2018, or any fiscal year 713
1316	1316	thereafter, unless the secretary approves a spending plan for such grant 714
1317	1317	moneys submitted by such council to the secretary on or before July 1, 715
1318	1318	2017, and annually thereafter. The regional councils of governments 716
1319	1319	shall use such grants for planning purposes and to achieve efficiencies 717
1320	1320	in the delivery of municipal services by regionalizing such services, 718
1321	1321	including, but not limited to, region-wide consolidation of such services. 719
1322	1322	Such efficiencies shall not diminish the quality of such services. A 720
1323	1323	unanimous vote of the representatives of such council shall be required 721
1324	1324	for approval of any expenditure from such grant. On or before October 722 Raised Bill No. 470
1325	1325
1326	1326
1327	1327
1328	1328	LCO No. 3010 35 of 46
1329	1329
1330	1330	1, 2017, and biennially thereafter, each such council shall submit a 723
1331	1331	report, in accordance with section 11-4a, to the joint standing 724
1332	1332	committees of the General Assembly having cognizance of matters 725
1333	1333	relating to planning and development and finance, revenue and 726
1334	1334	bonding. Such report shall summarize the expenditure of such grants 727
1335	1335	and provide recommendations concerning the expansion, reduction or 728
1336	1336	modification of such grants.] 729
1337	1337	[(f)] (e) For the fiscal year ending June 30, 2020, and each fiscal year 730
1338	1338	thereafter, each municipality shall receive a municipal revenue sharing 731
1339	1339	grant as follows: 732
1340	1340	(1) (A) A municipality having a mill rate at or above twenty-five shall 733
1341	1341	receive the per capita distribution or pro rata distribution, whichever is 734
1342	1342	higher for such municipality. 735
1343	1343	(B) Such grants shall be increased by a percentage calculated as 736
1344	1344	follows: 737
1345	1345
1346	1346	T378
1347	1347	Sum of per capita distribution amount
1348	1348	T379 for all municipalities having a mill rate
1349	1349	T380 below twenty-five – pro rata distribution
1350	1350	T381
1351	1351	amount for all municipalities
1352	1352	T382
1353	1353	having a mill rate below twenty-five
1354	1354	T383 _______________________________________
1355	1355	T384 Sum of all grants to municipalities
1356	1356	T385
1357	1357	calculated pursuant to subparagraph (A)
1358	1358	T386
1359	1359	of subdivision (1) of this subsection.
1360	1360
1361	1361	(C) Notwithstanding the provisions of subparagraphs (A) and (B) of 738
1362	1362	this subdivision, Hartford shall receive not more than 5.2 per cent of the 739
1363	1363	municipal revenue sharing grants distributed pursuant to this 740
1364	1364	subsection; Bridgeport shall receive not more than 4.5 per cent of the 741
1365	1365	municipal revenue sharing grants distributed pursuant to this 742
1366	1366	subsection; New Haven shall receive not more than 2.0 per cent of the 743 Raised Bill No. 470
1367	1367
1368	1368
1369	1369
1370	1370	LCO No. 3010 36 of 46
1371	1371
1372	1372	municipal revenue sharing grants distributed pursuant to this 744
1373	1373	subsection and Stamford shall receive not more than 2.8 per cent of the 745
1374	1374	equalization grants distributed pursuant to this subsection. Any excess 746
1375	1375	funds remaining after such reductions in payments to Hartford, 747
1376	1376	Bridgeport, New Haven and Stamford shall be distributed to all other 748
1377	1377	municipalities having a mill rate at or above twenty-five on a pro rata 749
1378	1378	basis according to the payment they receive pursuant to this 750
1379	1379	subdivision; and 751
1380	1380	(2) A municipality having a mill rate below twenty-five shall receive 752
1381	1381	the per capita distribution or pro rata distribution, whichever is less for 753
1382	1382	such municipality. 754
1383	1383	(3) For the purposes of this subsection, "mill rate" means the mill rate 755
1384	1384	for real property and personal property other than motor vehicles. 756
1385	1385	[(g)] (f) Except as provided in subsection (c) of this section, a 757
1386	1386	municipality may disburse any municipal revenue sharing grant funds 758
1387	1387	to a district within such municipality. 759
1388	1388	[(h)] (g) (1) Except as provided in subdivision (2) of this subsection, 760
1389	1389	for the fiscal year ending June 30, 2018, and each fiscal year thereafter, 761
1390	1390	the amount of the grant payable to a municipality in any year in 762
1391	1391	accordance with subsection (d) or [(f)] (e) of this section shall be reduced 763
1392	1392	if such municipality increases its adopted budget expenditures for such 764
1393	1393	fiscal year above a cap equal to the amount of adopted budget 765
1394	1394	expenditures authorized for the previous fiscal year by 2.5 per cent or 766
1395	1395	more or the rate of inflation, whichever is greater. Such reduction shall 767
1396	1396	be in an amount equal to fifty cents for every dollar expended over the 768
1397	1397	cap set forth in this subsection. For the purposes of this section, (A) 769
1398	1398	"municipal spending" does not include expenditures for debt service, 770
1399	1399	special education, implementation of court orders or arbitration awards, 771
1400	1400	expenditures associated with a major disaster or emergency declaration 772
1401	1401	by the President of the United States, a disaster emergency declaration 773
1402	1402	issued by the Governor pursuant to chapter 517 or any disbursement 774
1403	1403	made to a district pursuant to subsection (c) or [(g)] (f) of this section, 775 Raised Bill No. 470
1404	1404
1405	1405
1406	1406
1407	1407	LCO No. 3010 37 of 46
1408	1408
1409	1409	budgeting for an audited deficit, nonrecurring grants, capital 776
1410	1410	expenditures or payments on unfunded pension liabilities, (B) "adopted 777
1411	1411	budget expenditures" includes expenditures from a municipality's 778
1412	1412	general fund and expenditures from any nonbudgeted funds, and (C) 779
1413	1413	"capital expenditure" means a nonrecurring capital expenditure of one 780
1414	1414	hundred thousand dollars or more. Each municipality shall annually 781
1415	1415	certify to the secretary, on a form prescribed by said secretary, whether 782
1416	1416	such municipality has exceeded the cap set forth in this subsection and 783
1417	1417	if so the amount by which the cap was exceeded. 784
1418	1418	(2) For the fiscal year ending June 30, 2018, and each fiscal year 785
1419	1419	thereafter, the amount of the grant payable to a municipality in any year 786
1420	1420	in accordance with subsection (d) or [(f)] (e) of this section shall not be 787
1421	1421	reduced in the case of a municipality whose adopted budget 788
1422	1422	expenditures exceed the cap set forth in subdivision (1) of this 789
1423	1423	subsection by an amount proportionate to any increase to its municipal 790
1424	1424	population from the previous fiscal year, as determined by the secretary. 791
1425	1425	[(i)] (h) For the fiscal year ending June 30, 2020, and each fiscal year 792
1426	1426	thereafter, the amount of the grant payable to a municipality in any year 793
1427	1427	in accordance with subsection [(f)] (e) of this section shall be reduced 794
1428	1428	proportionately in the event that the total of such grants in such year 795
1429	1429	exceeds the amount available for such grants in the municipal revenue 796
1430	1430	sharing account established pursuant to subsection (b) of this section. 797
1431	1431	Sec. 15. Subsection (b) of section 16a-31 of the general statutes is 798
1432	1432	repealed and the following is substituted in lieu thereof (Effective July 1, 799
1433	1433	2020): 800
1434	1434	(b) [A] If an action specified in subsection (a) of this section is subject 801
1435	1435	to an early public scoping process pursuant to section 22a-1b, the 802
1436	1436	sponsoring state agency shall request, and the secretary shall provide, 803
1437	1437	an advisory statement commenting on the extent to which [any of the 804
1438	1438	actions specified in subsection (a) of this section] such action conforms 805
1439	1439	to the plan. [and any] Any agency may request, and upon such request 806
1440	1440	the secretary shall provide, such other advisory reports as the state 807 Raised Bill No. 470
1441	1441
1442	1442
1443	1443
1444	1444	LCO No. 3010 38 of 46
1445	1445
1446	1446	agency deems advisable. 808
1447	1447	Sec. 16. Subdivision (4) of subsection (a) of section 7-536 of the general 809
1448	1448	statutes is repealed and the following is substituted in lieu thereof 810
1449	1449	(Effective July 1, 2020): 811
1450	1450	(4) "Local capital improvement project" means a municipal capital 812
1451	1451	expenditure project for any of the following purposes: (A) Road 813
1452	1452	construction, renovation, repair or resurfacing, (B) sidewalk and 814
1453	1453	pavement improvements, (C) construction, renovation, enlargement or 815
1454	1454	repair of sewage treatment plants and sanitary or storm, water or sewer 816
1455	1455	lines, including separation of lines, (D) public building construction 817
1456	1456	other than schools, including renovation, repair, code compliance, 818
1457	1457	energy conservation and fire safety projects, (E) construction, 819
1458	1458	renovation, enlargement or repair of dams, bridges and flood control 820
1459	1459	projects, (F) construction, renovation, enlargement or repair of water 821
1460	1460	treatment or filtration plants and water mains, (G) construction, 822
1461	1461	renovation or enlargement of solid waste facilities, (H) improvements to 823
1462	1462	public parks, (I) the preparation and revision of local capital 824
1463	1463	improvement plans projected for a period of not less than five years and 825
1464	1464	so prepared as to show the general description, need and estimated cost 826
1465	1465	of each individual capital improvement, (J) improvements to emergency 827
1466	1466	communications systems and building security systems, including for 828
1467	1467	schools, (K) public housing projects, including renovations and 829
1468	1468	improvements and energy conservation and the development of 830
1469	1469	additional housing, (L) renovations to or construction of veterans' 831
1470	1470	memorial monuments, (M) thermal imaging systems, (N) bulky waste 832
1471	1471	and landfill projects, (O) the preparation and revision of municipal 833
1472	1472	plans of conservation and development adopted pursuant to section 8-834
1473	1473	23, provided such plans are endorsed by the legislative body of the 835
1474	1474	municipality not more than one hundred eighty days after adoption by 836
1475	1475	the commission, (P) acquisition of automatic external defibrillators, (Q) 837
1476	1476	floodplain management and hazard mitigation activities, (R) on-board 838
1477	1477	oil refining systems consisting of a filtration canister and evaporation 839
1478	1478	canister that remove solid and liquid contaminants from lubricating oil, 840
1479	1479	(S) activities related to the planning of a municipal broadband network, 841 Raised Bill No. 470
1480	1480
1481	1481
1482	1482
1483	1483	LCO No. 3010 39 of 46
1484	1484
1485	1485	provided the speed of the network shall be not less than three hundred 842
1486	1486	eighty-four thousand bits per second, (T) establishment of bikeways and 843
1487	1487	greenways, (U) land acquisition, including for open space, and costs 844
1488	1488	involved in making land available for public uses, (V) acquisition of 845
1489	1489	technology related to implementation of the Department of Education's 846
1490	1490	common core state standards, (W) technology upgrades, including for 847
1491	1491	improvements to expand public access to government information 848
1492	1492	through electronic portals and kiosks, [and] (X) for the fiscal years 849
1493	1493	ending June 30, 2013, and June 30, 2014, acquisition of snow removal 850
1494	1494	equipment, capital expenditures made to improve public safety, and 851
1495	1495	capital expenditures made to facilitate regional cooperation, and (Y) for 852
1496	1496	hazardous tree removal and trimming of nonutility-related hazardous 853
1497	1497	trees, tree limbs and tree branches on municipal property or within a 854
1498	1498	municipal right-of-way. "Local capital improvement project" means 855
1499	1499	only capital expenditures and includes repairs incident to 856
1500	1500	reconstruction and renovation but does not include ordinary repairs 857
1501	1501	and maintenance of an ongoing nature. As used in this subdivision, 858
1502	1502	"floodplain management" and "hazard mitigation" have the same 859
1503	1503	meanings as provided in section 25-68j; 860
1504	1504	Sec. 17. Subsection (d) of section 12-129b of the general statutes is 861
1505	1505	repealed and the following is substituted in lieu thereof (Effective July 1, 862
1506	1506	2020): 863
1507	1507	(d) If any person with respect to whom a claim for tax relief in 864
1508	1508	accordance with this section and section 12-129c has been approved for 865
1509	1509	any assessment year transfers, assigns, grants or otherwise conveys 866
1510	1510	subsequent to the first day of October, but prior to the first day of 867
1511	1511	August in such assessment year the interest in real property to which 868
1512	1512	such claim for tax relief is related, regardless of whether such transfer, 869
1513	1513	assignment, grant or conveyance is voluntary or involuntary, the 870
1514	1514	amount of such tax relief benefit, determined as the amount by which 871
1515	1515	the tax payable without benefit of this section exceeds the tax payable 872
1516	1516	under the provisions of this section, shall be a pro rata portion of the 873
1517	1517	amount otherwise applicable in such assessment year to be determined 874
1518	1518	by a fraction the numerator of which shall be the number of full months 875 Raised Bill No. 470
1519	1519
1520	1520
1521	1521
1522	1522	LCO No. 3010 40 of 46
1523	1523
1524	1524	from the first day of October in such assessment year to the date of such 876
1525	1525	conveyance and the denominator of which shall be twelve. If such 877
1526	1526	conveyance occurs in the month of October the grantor shall be 878
1527	1527	disqualified for such tax relief in such assessment year. The grantee shall 879
1528	1528	be required within a period not exceeding ten days immediately 880
1529	1529	following the date of such conveyance to notify the assessor thereof, or 881
1530	1530	in the absence of such notice, upon determination by the assessor that 882
1531	1531	such transfer, assignment, grant or conveyance has occurred, the 883
1532	1532	assessor shall (1) determine the amount of tax relief benefit to which the 884
1533	1533	grantor is entitled for such assessment year with respect to the interest 885
1534	1534	in real property conveyed and notify the tax collector of the reduced 886
1535	1535	amount of such benefit, and (2) notify the Secretary of the Office of 887
1536	1536	Policy and Management on or before the October first next following 888
1537	1537	the end of the assessment year in which such conveyance occurs of the 889
1538	1538	reduction in such benefit for purposes of a corresponding adjustment in 890
1539	1539	the amount of state payment to the municipality next following as 891
1540	1540	reimbursement for the revenue loss related to such tax relief. On or after 892
1541	1541	December 1, 1989, any municipality which neglects to transmit to the 893
1542	1542	Secretary of the Office of Policy and Management the adjustment as 894
1543	1543	required by this section shall forfeit two hundred fifty dollars to the 895
1544	1544	state, provided said secretary may waive such forfeiture in accordance 896
1545	1545	with procedures and standards adopted by regulation in accordance 897
1546	1546	with chapter 54. Upon receipt of such notice from the assessor, the tax 898
1547	1547	collector shall, if such notice is received after the tax due date in the 899
1548	1548	municipality, within [ten] thirty days thereafter mail or hand a bill to 900
1549	1549	the grantee stating the additional amount of tax due as determined by 901
1550	1550	the assessor or assessors. Such tax shall be due and payable and 902
1551	1551	collectible as other property taxes and subject to the same liens and 903
1552	1552	processes of collection, provided such tax shall be due and payable in 904
1553	1553	an initial or single installment not sooner than thirty days after the date 905
1554	1554	such bill is mailed or handed to the grantee and in equal amounts in any 906
1555	1555	remaining, regular installments as the same are due and payable. 907
1556	1556	Sec. 18. Subsection (i) of section 12-170aa of the 2020 supplement to 908
1557	1557	the general statutes is repealed and the following is substituted in lieu 909 Raised Bill No. 470
1558	1558
1559	1559
1560	1560
1561	1561	LCO No. 3010 41 of 46
1562	1562
1563	1563	thereof (Effective July 1, 2020): 910
1564	1564	(i) If any person with respect to whom a claim for tax reduction in 911
1565	1565	accordance with this section has been approved for any assessment year 912
1566	1566	transfers, assigns, grants or otherwise conveys on or after the first day 913
1567	1567	of October but prior to the first day of August in such assessment year 914
1568	1568	the interest in real property to which such claim for tax credit is related, 915
1569	1569	regardless of whether such transfer, assignment, grant or conveyance is 916
1570	1570	voluntary or involuntary, the amount of such tax credit shall be a pro 917
1571	1571	rata portion of the amount otherwise applicable in such assessment year 918
1572	1572	to be determined by a fraction the numerator of which shall be the 919
1573	1573	number of full months from the first day of October in such assessment 920
1574	1574	year to the date of such conveyance and the denominator of which shall 921
1575	1575	be twelve. If such conveyance occurs in the month of October the 922
1576	1576	grantor shall be disqualified for tax credit in such assessment year. The 923
1577	1577	grantee shall be required within a period not exceeding ten days 924
1578	1578	immediately following the date of such conveyance to notify the 925
1579	1579	assessor thereof, or in the absence of such notice, upon determination 926
1580	1580	by the assessor that such transfer, assignment, grant or conveyance has 927
1581	1581	occurred, the assessor shall (1) determine the amount of tax reduction to 928
1582	1582	which the grantor is entitled for such assessment year with respect to 929
1583	1583	the interest in real property conveyed and notify the tax collector of the 930
1584	1584	reduced amount of tax reduction applicable to such interest, and (2) 931
1585	1585	notify the Secretary of the Office of Policy and Management on or before 932
1586	1586	the October first immediately following the end of the assessment year 933
1587	1587	in which such conveyance occurs of the reduction in such tax reduction 934
1588	1588	for purposes of a corresponding adjustment in the amount of state 935
1589	1589	payment to the municipality next following as reimbursement for the 936
1590	1590	revenue loss related to such tax reductions. On or after December 1, 937
1591	1591	1987, any municipality which neglects to transmit to the Secretary of the 938
1592	1592	Office of Policy and Management the claim as required by this section 939
1593	1593	shall forfeit two hundred fifty dollars to the state provided the secretary 940
1594	1594	may waive such forfeiture in accordance with procedures and standards 941
1595	1595	established by regulations adopted in accordance with chapter 54. Upon 942
1596	1596	receipt of such notice from the assessor, the tax collector shall, if such 943 Raised Bill No. 470
1597	1597
1598	1598
1599	1599
1600	1600	LCO No. 3010 42 of 46
1601	1601
1602	1602	notice is received after the tax due date in the municipality, within [ten] 944
1603	1603	thirty days thereafter mail or hand a bill to the grantee stating the 945
1604	1604	additional amount of tax due as determined by the assessor. Such tax 946
1605	1605	shall be due and payable and collectible as other property taxes and 947
1606	1606	subject to the same liens and processes of collection, provided such tax 948
1607	1607	shall be due and payable in an initial or single installment not sooner 949
1608	1608	than thirty days after the date such bill is mailed or handed to the 950
1609	1609	grantee and in equal amounts in any remaining, regular installments as 951
1610	1610	the same are due and payable. 952
1611	1611	Sec. 19. Section 12-129 of the general statutes is repealed and the 953
1612	1612	following is substituted in lieu thereof (Effective October 1, 2020): 954
1613	1613	Any person, firm or corporation who pays any property tax in excess 955
1614	1614	of the principal of such tax as entered in the rate book of the tax collector 956
1615	1615	and covered by his warrant therein, or in excess of the legal interest, 957
1616	1616	penalty or fees pertaining to such tax, or who pays a tax from which the 958
1617	1617	payor is by statute exempt and entitled to an abatement, or who, by 959
1618	1618	reason of a clerical error on the part of the assessor or board of 960
1619	1619	assessment appeals, pays a tax in excess of that which should have been 961
1620	1620	assessed against his property, or who is entitled to a refund because of 962
1621	1621	the issuance of a certificate of correction, may make application in 963
1622	1622	writing to the collector of taxes for the refund of such amount. Such 964
1623	1623	application shall be delivered or postmarked by the later of (1) three 965
1624	1624	years from the date such tax was due, (2) such extended deadline as the 966
1625	1625	municipality may, by ordinance, establish, or (3) ninety days after the 967
1626	1626	deletion of any item of tax assessment by a final court order or pursuant 968
1627	1627	to subdivision (3) of subsection (c) of section 12-53, subsection (b) of 969
1628	1628	section 12-57, as amended by this act, or section 12-113. Such application 970
1629	1629	shall contain a recital of the facts and shall state the amount of the refund 971
1630	1630	requested. The collector shall, after examination of such application, 972
1631	1631	refer the same, with his recommendations thereon, to the board of 973
1632	1632	selectmen in a town or to the corresponding authority in any other 974
1633	1633	municipality, and shall certify to the amount of refund, if any, to which 975
1634	1634	the applicant is entitled. The existence of another tax delinquency or 976
1635	1635	other debt owed by the same person, firm or corporation shall be 977 Raised Bill No. 470
1636	1636
1637	1637
1638	1638
1639	1639	LCO No. 3010 43 of 46
1640	1640
1641	1641	sufficient grounds for denying the application. Upon such denial, any 978
1642	1642	overpayment shall be applied to such delinquency or other debt. Upon 979
1643	1643	receipt of such application and certification, the selectmen or such other 980
1644	1644	authority shall draw an order upon the treasurer in favor of such 981
1645	1645	applicant for the amount of refund so certified. Any action taken by such 982
1646	1646	selectmen or such other authority shall be a matter of record, and the tax 983
1647	1647	collector shall be notified in writing of such action. Upon receipt of 984
1648	1648	notice of such action, the collector shall make in his rate book a notation 985
1649	1649	which will date, describe and identify each such transaction. Each tax 986
1650	1650	collector shall, at the end of each fiscal year, prepare a statement 987
1651	1651	showing the amount of each such refund, to whom made and the reason 988
1652	1652	therefor. Such statement shall be published in the annual report of the 989
1653	1653	municipality or filed in the town clerk's office within sixty days of the 990
1654	1654	end of the fiscal year. Any payment for which no timely application is 991
1655	1655	made or granted under this section shall permanently remain the 992
1656	1656	property of the municipality. Nothing in this section shall be construed 993
1657	1657	to allow a refund based upon an error of judgment by the assessors. 994
1658	1658	Notwithstanding the provisions of this section, the legislative body of a 995
1659	1659	municipality may, by ordinance, authorize the tax collector to retain 996
1660	1660	payments in excess of the amount due provided the amount of the 997
1661	1661	excess payment is less than five dollars. 998
1662	1662	Sec. 20. Subsection (b) of section 12-57 of the general statutes is 999
1663	1663	repealed and the following is substituted in lieu thereof (Effective October 1000
1664	1664	1, 2020): 1001
1665	1665	(b) When it has been determined by the assessors of a municipality, 1002
1666	1666	at any time, that a motor vehicle registered with the Department of 1003
1667	1667	Motor Vehicles has been assessed when it should not have been, the 1004
1668	1668	assessors shall issue a certificate of correction removing such vehicle 1005
1669	1669	from the list of the person who was assessed in error, and, if such vehicle 1006
1670	1670	should have been subject to taxation for the same taxing period on the 1007
1671	1671	grand list of another municipality in this state, the assessors shall 1008
1672	1672	promptly notify, in writing, the assessors of the municipality where the 1009
1673	1673	vehicle should be properly assessed and taxed, and the assessors of such 1010
1674	1674	municipality shall assess such vehicle and shall thereupon issue a 1011 Raised Bill No. 470
1675	1675
1676	1676
1677	1677
1678	1678	LCO No. 3010 44 of 46
1679	1679
1680	1680	certificate of correction adding such vehicle to the list of the person 1012
1681	1681	owning such vehicle, and the tax thereon shall be levied and collected 1013
1682	1682	by the tax collector. Upon the issuance of a certificate of correction, any 1014
1683	1683	person taxed in error may make application in writing to the collector 1015
1684	1684	of taxes for the refund of the erroneously collected amount pursuant to 1016
1685	1685	section 12-129, as amended by this act. 1017
1686	1686	Sec. 21. Subsection (e) of section 12-81a of the general statutes is 1018
1687	1687	repealed and the following is substituted in lieu thereof (Effective July 1, 1019
1688	1688	2020): 1020
1689	1689	(e) Upon receipt of such notice from the assessor, the tax collector of 1021
1690	1690	the town shall, if such notice is received after the normal billing date, 1022
1691	1691	within [ten] thirty days thereafter mail or hand a bill to the purchaser 1023
1692	1692	based upon an amount prorated by the assessor. Such tax shall be due 1024
1693	1693	and payable and collectible as other municipal taxes and subject to the 1025
1694	1694	same liens and processes of collection; provided such tax shall be due 1026
1695	1695	and payable in an initial or single installment due and payable not 1027
1696	1696	sooner than thirty days after the date such bill is mailed or handed to 1028
1697	1697	the purchaser, and in any remaining, regular installments, as the same 1029
1698	1698	are due and payable, and the several installments of a tax so due and 1030
1699	1699	payable shall be equal. 1031
1700	1700	Sec. 22. Section 12-128 of the general statutes is repealed and the 1032
1701	1701	following is substituted in lieu thereof (Effective October 1, 2020): 1033
1702	1702	The amount of any tax which has been collected erroneously from 1034
1703	1703	any person who has served in the Army, Navy, Marine Corps, Coast 1035
1704	1704	Guard or Air Force of the United States, or from his relative, as specified 1036
1705	1705	in section 12-81, may be recovered from the municipality to which the 1037
1706	1706	same has been paid at any time within six years from the date of such 1038
1707	1707	payment upon presentation of a claim therefor to the [collector of taxes] 1039
1708	1708	assessor. The [collector] assessor shall examine such claim and, upon 1040
1709	1709	finding the claimant entitled thereto, shall [certify to that effect to the 1041
1710	1710	selectmen of such town or other proper official of such municipality. 1042
1711	1711	Upon receipt of such certification, the selectmen or other proper official 1043 Raised Bill No. 470
1712	1712
1713	1713
1714	1714
1715	1715	LCO No. 3010 45 of 46
1716	1716
1717	1717	shall draw an order upon the treasurer in favor of such claimant for the 1044
1718	1718	amount, without interest, to which such claimant is entitled] issue a 1045
1719	1719	certificate of correction. Upon the issuance of a certificate of correction, 1046
1720	1720	any person taxed in error may make application in writing to the 1047
1721	1721	collector of taxes for the refund of the erroneously taxed amount. Such 1048
1722	1722	application shall contain a recital of the facts and the amount of the 1049
1723	1723	refund requested. The collector shall, after examination of such 1050
1724	1724	application, refer the same, with the collector's recommendations 1051
1725	1725	thereon, to the board of selectmen in a town or the corresponding 1052
1726	1726	authority in any other municipality and certify to the amount of refund, 1053
1727	1727	without interest, to which the person is entitled. Any payment for which 1054
1728	1728	no timely application is made or granted under this section shall be the 1055
1729	1729	property of the municipality. 1056
1730	1730	Sec. 23. Sections 7-148dd, 12-63i and 12-63j of the general statutes are 1057
1731	1731	repealed. (Effective July 1, 2020) 1058
1732	1732	This act shall take effect as follows and shall amend the following
1733	1733	sections:
1734	1734
1735	1735	Section 1 July 1, 2020 12-81g(b)
1736	1736	Sec. 2 October 1, 2020, and
1737	1737	applicable to assessment
1738	1738	years commencing on or
1739	1739	after October 1, 2020
1740	1740	12-81cc
1741	1741	Sec. 3 July 1, 2020 12-170e(a)(2)
1742	1742	Sec. 4 July 1, 2020 7-325(c) and (d)
1743	1743	Sec. 5 July 1, 2020 19a-308(a)
1744	1744	Sec. 6 July 1, 2020, and
1745	1745	applicable to assessment
1746	1746	years commencing on or
1747	1747	after October 1, 2021
1748	1748	12-62
1749	1749	Sec. 7 July 1, 2020 12-62g
1750	1750	Sec. 8 October 1, 2020 12-55(c)
1751	1751	Sec. 9 October 1, 2020 12-89
1752	1752	Sec. 10 October 1, 2020 12-117a
1753	1753	Sec. 11 October 1, 2020 12-119
1754	1754	Sec. 12 July 1, 2020 4-66k
1755	1755	Sec. 13 July 1, 2020 4-66r Raised Bill No. 470
1756	1756
1757	1757
1758	1758
1759	1759	LCO No. 3010 46 of 46
1760	1760
1761	1761	Sec. 14 July 1, 2020 4-66l
1762	1762	Sec. 15 July 1, 2020 16a-31(b)
1763	1763	Sec. 16 July 1, 2020 7-536(a)(4)
1764	1764	Sec. 17 July 1, 2020 12-129b(d)
1765	1765	Sec. 18 July 1, 2020 12-170aa(i)
1766	1766	Sec. 19 October 1, 2020 12-129
1767	1767	Sec. 20 October 1, 2020 12-57(b)
1768	1768	Sec. 21 July 1, 2020 12-81a(e)
1769	1769	Sec. 22 October 1, 2020 12-128
1770	1770	Sec. 23 July 1, 2020 Repealer section
1771	1771
1772	1772	Statement of Purpose:
1773	1773	To implement the recommendations of the Office of Policy and
1774	1774	Management concerning property tax exemptions, special taxing
1775	1775	districts, neglected cemeteries, revaluation of real property, property tax
1776	1776	assessment and appeals, regional services grants, application of the state
1777	1777	plan for conservation and development, local capital improvement
1778	1778	projects, tax overpayment refunds and tax collection.
1779	1779	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
1780	1780	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
1781	1781	underlined.]
1782	1782