Connecticut 2021 Regular Session

Connecticut House Bill HB06103 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	LCO \\PRDFS1\HCOUSERS\BARRYJN\WS\2021HB-06103-R01-
4		-	HB.docx
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7		-	General Assembly Substitute Bill No. 6103
	4	+	LCO No. 2652 1 of 4
	5	+
	6	+	General Assembly Raised Bill No. 6103
8	7		January Session, 2021
	8	+	LCO No. 2652
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	10	+
	11	+	Referred to Committee on PLANNING AND DEVELOPMENT
	12	+
	13	+
	14	+	Introduced by:
	15	+	(PD)
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14	20		AN ACT CONCERNING PR OPERTY TAX EXEMPTION S FOR
15	21		PROPERTY USED FOR CH ARITABLE PURPOSES.
16	22		Be it enacted by the Senate and House of Representatives in General
17	23		Assembly convened:
18	24
19	25		Section 1. Subdivision (7) of section 12-81 of the general statutes is 1
20	26		repealed and the following is substituted in lieu thereof (Effective October 2
21	27		1, 2021, and applicable to assessment years commencing on or after October 1, 3
22	28		2021): 4
23	29		(7) (A) Subject to the provisions of sections 12-87 and 12-88, the real 5
24	30		property of, or held in trust for, a corporation organized exclusively for 6
25	31		scientific, educational, literary, historical or charitable purposes or for 7
26	32		two or more such purposes and used exclusively for carrying out one or 8
27	33		more of such purposes or for the purpose of preserving open space land, 9
28	34		as defined in section 12-107b, for any of the uses specified in said section, 10
29	35		that is owned by any such corporation, and the personal property of, or 11
30	36		held in trust for, any such corporation, provided (i) any officer, member 12
31	37		or employee thereof does not receive or at any future time shall not 13
32	38		receive any pecuniary profit from the operations thereof, except 14
33		-	reasonable compensation for services in effecting one or more of such 15
	39	+	reasonable compensation for services in effecting one or more of such 15 Raised Bill No. 6103
	40	+
	41	+
	42	+
	43	+	LCO No. 2652 2 of 4
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34	45		purposes or as proper beneficiary of its strictly charitable purposes, and 16
35	46		(ii) in 1965, and quadrennially thereafter, a statement shall be filed on or 17
36		-	before [the first day of] November first with the assessor or board of 18 Substitute Bill No. 6103
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	47	+	before [the first day of] November first with the assessor or board of 18
43	48		assessors of any town, consolidated town and city or consolidated town 19
44	49		and borough, in which any of its property claimed to be exempt is 20
45	50		situated. Such statement shall be filed on a form provided by such 21
46	51		assessor or board of assessors. Such form shall be posted on the Internet 22
47	52		web site of such assessor or board of assessors, if applicable. The real 23
48	53		property shall be eligible for the exemption regardless of whether it is 24
49	54		used by another corporation organized exclusively for scientific, 25
50	55		educational, literary, historical or charitable purposes or for two or more 26
51	56		such purposes; 27
52	57		(B) On and after [July 1, 1967] October 1, 2021, housing subsidized, in 28
53	58		whole or in part, by federal, state or local government and housing for 29
54	59		persons or families of low and moderate income shall not constitute a 30
55	60		charitable purpose under this section. As used in this subdivision, 31
56	61		"housing" shall not include real property used for [temporary] housing 32
57	62		belonging to, or held in trust for, any corporation organized exclusively 33
58	63		for charitable purposes and exempt from taxation for federal income tax 34
59	64		purposes, the primary use of which property is one or more of the 35
60	65		following: (i) An orphanage; (ii) a drug or alcohol treatment or 36
61	66		rehabilitation facility; (iii) housing for persons who are homeless, 37
62	67		persons with a mental health disorder, persons with intellectual or 38
63	68		physical disability or victims of domestic violence; (iv) housing for ex-39
64	69		offenders or for individuals participating in a program sponsored by the 40
65	70		state Department of Correction or Judicial Branch; [and] or (v) short-41
66	71		term housing operated by a charitable organization where the average 42
67	72		length of stay is less than six months. The operation of such housing, 43
68	73		including the receipt of any rental payments, by such charitable 44
69	74		organization shall be deemed to be an exclusively charitable purpose. 45
70	75		For the purposes of this subdivision, payments made by federal, state or 46
71	76		local government for the treatment, support or care of individuals 47
72	77		housed in the real property described in subparagraphs (B)(i) to (B)(v), 48
73		-	inclusive, of this subdivision shall not constitute housing subsidies; 49
74		-	Sec. 2. Section 12-89 of the general statutes is repealed and the 50
75		-	following is substituted in lieu thereof (Effective October 1, 2021, and 51 Substitute Bill No. 6103
	78	+	inclusive, of this subdivision shall not constitute housing subsidies; 49 Raised Bill No. 6103
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	82	+	LCO No. 2652 3 of 4
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	84	+	Sec. 2. Section 12-89 of the general statutes is repealed and the 50
	85	+	following is substituted in lieu thereof (Effective October 1, 2021, and 51
82	86		applicable to assessment years commencing on or after October 1, 2021): 52
83	87		The board of assessors of each town, consolidated town and city or 53
84	88		consolidated town and borough shall inspect the statements filed with 54
85	89		it [and required by] pursuant to sections 12-81, as amended by this act, 55
86	90		and 12-87 from scientific, educational, literary, historical, charitable, 56
87	91		agricultural and cemetery organizations, and shall determine what part, 57
88	92		if any, of the property claimed to be exempt by the organization [shall 58
89	93		be] is in fact exempt. [and] The board of assessors shall place a valuation 59
90	94		upon [all] any such property [, if any, as is] found to be taxable. [, 60
91	95		provided any] Any property acquired by any tax-exempt organization 61
92	96		after [the first day of] October first shall first become exempt on the 62
93		-	assessment date next succeeding the date of acquisition. If the board of 63
94		-	assessors determines that property claimed to be exempt is taxable, the 64
95		-	board of assessors shall state upon its records the rationale for such 65
96		-	determination. Any organization filing a tax-exempt statement, 66
97		-	aggrieved at the action of the assessor or board of assessors, may appeal, 67
98		-	within the time prescribed by law for such appeals, to the board of 68
99		-	assessment appeals. Any such organization claiming to be aggrieved by 69
100		-	the action of the board of assessment appeals may, within two months 70
101		-	from the time of such action, make application in the nature of an appeal 71
102		-	therefrom to the superior court for the judicial district in which such 72
103		-	property is situated. 73
	97	+	assessment date next succeeding the date of acquisition. In determining 63
	98	+	what part, if any, of a property claimed to be exempt is in fact exempt, 64
	99	+	the board of assessors shall consider whether the property is owned or 65
	100	+	held in trust for a corporation organized exclusively for charitable 66
	101	+	purposes and exempt from taxation for federal income tax purposes. If 67
	102	+	the board of assessors determines that property claimed to be exempt is 68
	103	+	taxable, the board of assessors shall state upon its records the rationale 69
	104	+	for such determination. Any organization filing a tax-exempt statement, 70
	105	+	aggrieved at the action of the assessor or board of assessors, may appeal, 71
	106	+	within the time prescribed by law for such appeals, to the board of 72
	107	+	assessment appeals. Any such organization claiming to be aggrieved by 73
	108	+	the action of the board of assessment appeals may, within two months 74
	109	+	from the time of such action, make application in the nature of an appeal 75
	110	+	therefrom to the superior court for the judicial district in which such 76
	111	+	property is situated. 77
104	112		This act shall take effect as follows and shall amend the following
105	113		sections:
106	114
107	115		Section 1 October 1, 2021, and
108	116		applicable to assessment
109	117		years commencing on or
110	118		after October 1, 2021
111		-	12-81(7)
	119	+	12-81(7) Raised Bill No. 6103
	120	+
	121	+
	122	+
	123	+	LCO No. 2652 4 of 4
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112	125		Sec. 2 October 1, 2021, and
113	126		applicable to assessment
114	127		years commencing on or
115	128		after October 1, 2021
116	129		12-89
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118		-	Substitute Bill No. 6103
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120		-
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125		-	PD Joint Favorable Subst.
	131	+	Statement of Purpose:
	132	+	To require assessors and boards of assessors to post certain property tax
	133	+	exemption statement forms on such assessors' and boards' Internet web
	134	+	sites, specify that payments made by federal, state or local governments
	135	+	for the treatment, support or care of certain individuals shall not
	136	+	constitute housing subsidies for the purposes of determining what is a
	137	+	charitable purpose and require boards of assessors to consider whether
	138	+	certain property claimed to be exempt is owned or held in trust by
	139	+	federal tax-exempt charitable organizations.
	140	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	141	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	142	+	underlined.]
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