Connecticut 2021 Regular Session

Connecticut House Bill HB06458 Compare Versions

Version 1 (Old)

Version 2 (New)

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	4	+	HB.docx
	5	+	1 of 5
	6	+
	7	+	General Assembly Raised Bill No. 6458
	8	+	January Session, 2021
	9	+	LCO No. 2916
	10	+
	11	+
	12	+	Referred to Committee on AGING
	13	+
	14	+
	15	+	Introduced by:
	16	+	(AGE)
1	17
2	18
3	19
4		-	House Bill No. 6458
5		-
6		-	Public Act No. 21-84
7		-
8		-
9		-	AN ACT LOWERING THE AGE OF ELIGIBILITY FOR PROPERTY
10		-	TAX RELIEF FOR SENIOR CITIZENS AND ESTABLISHING A TASK
11		-	FORCE TO PROTECT SENIOR CITIZENS FROM FRAUD.
	20	+	AN ACT LOWERING THE AGE OF ELIGIBILITY FOR PROPERTY TAX
	21	+	RELIEF FOR SENIOR CITIZENS.
12	22		Be it enacted by the Senate and House of Representatives in General
13	23		Assembly convened:
14	24
15		-	Section 1. Section 12-170v of the general statutes is repealed and the
16		-	following is substituted in lieu thereof (Effective October 1, 2021, and
17		-	applicable to assessment years commencing on or after October 1, 2021):
18		-	(a) For purposes of this section, "qualified taxpayer" means a person
19		-	who (1) in the calendar year preceding a claim for tax relief under this
20		-	section, was (A) sixty-five years of age or older, (B) the spouse of such
21		-	person, provided such spouse is domiciled with such person, or (C) a
22		-	surviving spouse sixty-two years of age or older of a person who had
23		-	qualified and was entitled to tax relief under this section at the time of
24		-	such person's death, provided such surviving spouse was domiciled
25		-	with such person at the time of the person's death; (2) occupies the real
26		-	property for which tax relief is sought as his or her home; (3) has been,
27		-	or his or her spouse has been, a resident of the state for at least one year
28		-	before applying for tax relief pursuant to this section and section 12-
29		-	170w; and (4) had taxable and nontaxable income in the tax year
30		-	preceding the date of application for relief under this section that was
31		-	not in excess of limits set forth in section 12-170aa, as adjusted annually. House Bill No. 6458
	25	+	Section 1. Section 12-170v of the general statutes is repealed and the 1
	26	+	following is substituted in lieu thereof (Effective October 1, 2021, and 2
	27	+	applicable to assessment years commencing on or after October 1, 2021): 3
	28	+	(a) For purposes of this section, "qualified taxpayer" means a person 4
	29	+	who (1) in the calendar year preceding a claim for tax relief under this 5
	30	+	section, was (A) sixty-five years of age or older, (B) the spouse of such 6
	31	+	person, provided such spouse is domiciled with such person, or (C) a 7
	32	+	surviving spouse sixty-two years of age or older of a person who had 8
	33	+	qualified and was entitled to tax relief under this section at the time of 9
	34	+	such person's death, provided such surviving spouse was domiciled 10
	35	+	with such person at the time of the person's death; (2) occupies the real 11
	36	+	property for which tax relief is sought as his or her home; (3) has been, 12
	37	+	or his or her spouse has been, a resident of the state for at least one year 13
	38	+	before applying for tax relief pursuant to this section and section 12-14
	39	+	170w; and (4) had taxable and nontaxable income in the tax year 15 Raised Bill No. 6458
32	40
33		-	Public Act No. 21-84 2 of 7
34	41
35		-	[(a)] (b) Any municipality, upon approval of its legislative body may
36		-	provide that an owner of real property or any tenant for life or for a term
37		-	of years liable for property taxes under section 12-48 who [meets the
38		-	qualifications stated in this subsection] is a qualified taxpayer shall be
39		-	entitled to pay the tax levied on such property, calculated in accordance
40		-	with the provisions of subsection [(b)] (c) of this section for the first year
41		-	the claim for such tax relief is filed and approved in accordance with the
42		-	provisions of section 12-170w, and such [person] qualified taxpayer
43		-	shall be entitled to continue to pay the amount of such tax or such lesser
44		-	amount as may be levied in any year, during each subsequent year that
45		-	such [person meets such qualifications, and the surviving spouse of
46		-	such owner or tenant, qualified in accordance with the requirements
47		-	pertaining to a surviving spouse in this subsection] qualified taxpayer,
48		-	or any owner or tenant possessing a joint interest in such property with
49		-	such [owner] qualified taxpayer at the time of such [owner's] qualified
50		-	taxpayer's death and qualified at such time in accordance with the
51		-	requirements in this subsection, shall be entitled to continue to pay the
52		-	amount of such tax or such lesser amount as may be levied in any year,
53		-	as it becomes due each year following the death of such [owner]
54		-	taxpayer for as long as such [surviving spouse or] joint owner or joint
55		-	tenant is qualified in accordance with the requirements in this
56		-	[subsection] section. After the first year a claim for such tax relief is filed
57		-	and approved, application for such tax relief shall be filed biennially on
58		-	a form prepared for such purpose by the assessor of such municipality.
59		-	Any such [owner or tenant who is qualified in accordance with this
60		-	section and any such surviving spouse] qualified taxpayer or joint
61		-	owner or joint tenant surviving upon the death of such [owner or tenant]
62		-	qualified taxpayer, shall be entitled to pay such tax in the amount as
63		-	provided in this section for so long as such [owner or tenant or such
64		-	surviving spouse] qualified taxpayer or joint owner or joint tenant
65		-	continues to be so qualified. [To qualify for the tax relief provided in this
66		-	section a taxpayer shall meet all the following requirements: (1) On
67		-	December thirty-first of the calendar year preceding the year in which a House Bill No. 6458
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68	45
69		-	Public Act No. 21-84 3 of 7
	46	+	preceding the date of application for relief under this section that was 16
	47	+	not in excess of limits set forth in section 12-170aa, as adjusted annually. 17
	48	+	[(a)] (b) Any municipality, upon approval of its legislative body may 18
	49	+	provide that an owner of real property or any tenant for life or for a term 19
	50	+	of years liable for property taxes under section 12-48 who [meets the 20
	51	+	qualifications stated in this subsection] is a qualified taxpayer shall be 21
	52	+	entitled to pay the tax levied on such property, calculated in accordance 22
	53	+	with the provisions of subsection [(b)] (c) of this section for the first year 23
	54	+	the claim for such tax relief is filed and approved in accordance with the 24
	55	+	provisions of section 12-170w, and such [person] qualified taxpayer 25
	56	+	shall be entitled to continue to pay the amount of such tax or such lesser 26
	57	+	amount as may be levied in any year, during each subsequent year that 27
	58	+	such [person meets such qualifications, and the surviving spouse of 28
	59	+	such owner or tenant, qualified in accordance with the requirements 29
	60	+	pertaining to a surviving spouse in this subsection] qualified taxpayer, 30
	61	+	or any owner or tenant possessing a joint interest in such property with 31
	62	+	such [owner] qualified taxpayer at the time of such [owner's] qualified 32
	63	+	taxpayer's death and qualified at such time in accordance with the 33
	64	+	requirements in this subsection, shall be entitled to continue to pay the 34
	65	+	amount of such tax or such lesser amount as may be levied in any year, 35
	66	+	as it becomes due each year following the death of such [owner] 36
	67	+	taxpayer for as long as such [surviving spouse or] joint owner or joint 37
	68	+	tenant is qualified in accordance with the requirements in this 38
	69	+	[subsection] section. After the first year a claim for such tax relief is filed 39
	70	+	and approved, application for such tax relief shall be filed biennially on 40
	71	+	a form prepared for such purpose by the assessor of such municipality. 41
	72	+	Any such [owner or tenant who is qualified in accordance with this 42
	73	+	section and any such surviving spouse] qualified taxpayer or joint 43
	74	+	owner or joint tenant surviving upon the death of such [owner or tenant] 44
	75	+	qualified taxpayer, shall be entitled to pay such tax in the amount as 45
	76	+	provided in this section for so long as such [owner or tenant or such 46
	77	+	surviving spouse] qualified taxpayer or joint owner or joint tenant 47
	78	+	continues to be so qualified. [To qualify for the tax relief provided in this 48
	79	+	section a taxpayer shall meet all the following requirements: (1) On 49 Raised Bill No. 6458
70	80
71		-	claim is filed, be (A) seventy years of age or over, (B) the spouse of a
72		-	person, seventy years of age or over, provided such spouse is domiciled
73		-	with such person, or (C) sixty-two years of age or over and the surviving
74		-	spouse of a taxpayer who at the time of such taxpayer's death had
75		-	qualified and was entitled to tax relief under this section, provided such
76		-	surviving spouse was domiciled with such taxpayer at the time of the
77		-	taxpayer's death, (2) occupy such real property as his or her home, (3)
78		-	either spouse shall have resided within this state for at least one year
79		-	before filing the claim under this section and section 12-170w, (4) the
80		-	taxable and nontaxable income of such taxpayer, the total of which shall
81		-	hereinafter be called "qualifying income", in the tax year of such
82		-	homeowner ending immediately preceding the date of application for
83		-	benefits under the program in this section, was not in excess of limits set
84		-	forth in section 12-170aa, as adjusted annually, evidence of which
85		-	income shall be submitted] A claimant for relief under this section shall
86		-	submit evidence of income to the assessor in the municipality in which
87		-	application for benefits under this section is filed in such form and
88		-	manner as the assessor may prescribe. The amount of any Medicaid
89		-	payments made on behalf of such [homeowner or the spouse of such
90		-	homeowner] claimant or such claimant's spouse shall not constitute
91		-	income. The income of the spouse of such [homeowner] claimant shall
92		-	not be included in the qualifying income of such [homeowner] claimant
93		-	for purposes of determining eligibility for tax relief under this section,
94		-	if such spouse is a resident of a health care or nursing home facility in
95		-	this state, and such facility receives payment related to such spouse
96		-	under the Title XIX Medicaid program. In addition to the eligibility
97		-	requirements prescribed in [this] subsection (a) of this section, any
98		-	municipality that provides tax relief in accordance with the provisions
99		-	of this section may impose asset limits as a condition of eligibility for
100		-	such tax relief.
101		-	[(b)] (c) The tax on the real property for which the benefits under this
102		-	section are claimed shall be the lower of: The tax due with respect to the House Bill No. 6458
103	81
104		-	Public Act No. 21-84 4 of 7
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106		-	[homeowner's] qualified taxpayer's residence for the assessment year
107		-	commencing October first of the year immediately preceding the year
108		-	in which the initial claim for tax relief is made, or the tax due for any
109		-	subsequent assessment year. If title to real property is recorded in the
110		-	name of the [person or the spouse making a claim and qualifying under
111		-	this section] qualified taxpayer and any other person or persons, the
112		-	[claimant hereunder] qualified taxpayer shall be entitled to pay [the
113		-	claimant's] his or her fractional share of the tax on such property
114		-	calculated in accordance with the provisions of this section, and such
115		-	other person or persons shall pay the person's or persons' fractional
116		-	share of the tax without regard for the provisions of this section. For the
117		-	purposes of this section, a "mobile manufactured home", as defined in
118		-	section 12-63a, shall be deemed to be real property.
119		-	[(c)] (d) If any person with respect to whom a claim for tax relief in
120		-	accordance with this section and section 12-170w has been approved for
121		-	any assessment year transfers, assigns, grants or otherwise conveys
122		-	subsequent to the first day of October, but prior to the first day of
123		-	August in such assessment year the interest in real property to which
124		-	such claim for tax relief is related, regardless of whether such transfer,
125		-	assignment, grant or conveyance is voluntary or involuntary, the
126		-	amount of such tax relief benefit, determined as the amount by which
127		-	the tax payable without benefit of this section exceeds the tax payable
128		-	under the provisions of this section, shall be a pro rata portion of the
129		-	amount otherwise applicable in such assessment year to be determined
130		-	by a fraction the numerator of which shall be the number of full months
131		-	from the first day of October in such assessment year to the date of such
132		-	conveyance and the denominator of which shall be twelve. If such
133		-	conveyance occurs in the month of October the grantor shall be
134		-	disqualified for such tax relief in such assessment year. The grantee shall
135		-	be required within a period not exceeding ten days immediately
136		-	following the date of such conveyance to notify the assessor thereof, or
137		-	in the absence of such notice, upon determination by the assessor that House Bill No. 6458
	86	+	December thirty-first of the calendar year preceding the year in which a 50
	87	+	claim is filed, be (A) seventy years of age or over, (B) the spouse of a 51
	88	+	person, seventy years of age or over, provided such spouse is domiciled 52
	89	+	with such person, or (C) sixty-two years of age or over and the surviving 53
	90	+	spouse of a taxpayer who at the time of such taxpayer's death had 54
	91	+	qualified and was entitled to tax relief under this section, provided such 55
	92	+	surviving spouse was domiciled with such taxpayer at the time of the 56
	93	+	taxpayer's death, (2) occupy such real property as his or her home, (3) 57
	94	+	either spouse shall have resided within this state for at least one year 58
	95	+	before filing the claim under this section and section 12-170w, (4) the 59
	96	+	taxable and nontaxable income of such taxpayer, the total of which shall 60
	97	+	hereinafter be called "qualifying income", in the tax year of such 61
	98	+	homeowner ending immediately preceding the date of application for 62
	99	+	benefits under the program in this section, was not in excess of limits set 63
	100	+	forth in section 12-170aa, as adjusted annually, evidence of which 64
	101	+	income shall be submitted] A claimant for relief under this section shall 65
	102	+	submit evidence of income to the assessor in the municipality in which 66
	103	+	application for benefits under this section is filed in such form and 67
	104	+	manner as the assessor may prescribe. The amount of any Medicaid 68
	105	+	payments made on behalf of such [homeowner or the spouse of such 69
	106	+	homeowner] claimant or such claimant's spouse shall not constitute 70
	107	+	income. The income of the spouse of such [homeowner] claimant shall 71
	108	+	not be included in the qualifying income of such [homeowner] claimant 72
	109	+	for purposes of determining eligibility for tax relief under this section, 73
	110	+	if such spouse is a resident of a health care or nursing home facility in 74
	111	+	this state, and such facility receives payment related to such spouse 75
	112	+	under the Title XIX Medicaid program. In addition to the eligibility 76
	113	+	requirements prescribed in [this] subsection (a) of this section, any 77
	114	+	municipality that provides tax relief in accordance with the provisions 78
	115	+	of this section may impose asset limits as a condition of eligibility for 79
	116	+	such tax relief. 80
	117	+	[(b)] (c) The tax on the real property for which the benefits under this 81
	118	+	section are claimed shall be the lower of: The tax due with respect to the 82
	119	+	[homeowner's] qualified taxpayer's residence for the assessment year 83 Raised Bill No. 6458
138	120
139		-	Public Act No. 21-84 5 of 7
140	121
141		-	such transfer, assignment, grant or conveyance has occurred, the
142		-	assessor shall determine the amount of tax relief benefit to which the
143		-	grantor is entitled for such assessment year with respect to the interest
144		-	in real property conveyed and notify the tax collector of the reduced
145		-	amount of such benefit. Upon receipt of such notice from the assessor,
146		-	the tax collector shall, if such notice is received after the tax due date in
147		-	the municipality, no later than ten days thereafter mail or hand a bill to
148		-	the grantee stating the additional amount of tax due as determined by
149		-	the assessor. Such tax shall be due and payable and collectible as other
150		-	property taxes and subject to the same liens and processes of collection,
151		-	provided such tax shall be due and payable in an initial or single
152		-	installment not sooner than thirty days after the date such bill is mailed
153		-	or handed to the grantee and in equal amounts in any remaining,
154		-	regular installments as the same are due and payable.
155		-	(e) A municipality may, by vote of its legislative body, set a minimum
156		-	age for tax relief under this section that is older than sixty-five for an
157		-	otherwise qualified taxpayer. No municipality, which by vote of its
158		-	legislative body prior to October 1, 2021, limited tax relief under this
159		-	section to persons seventy years of age and older, shall be required to
160		-	take another vote unless it is seeking to lower the age of eligibility in
161		-	accordance with this section.
162		-	Sec. 2. (Effective from passage) (a) There is established a task force to
163		-	study ways to protect senior citizens from fraud. Such study shall
164		-	include, but need not be limited to, the planning services available for
165		-	Medicaid applicants.
166		-	(b) The task force shall consist of the following members:
167		-	(1) Two appointed by the speaker of the House of Representatives,
168		-	one of whom has expertise in fraud perpetrated against senior citizens
169		-	and one of whom has expertise in Medicaid planning for senior citizens; House Bill No. 6458
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170	125
171		-	Public Act No. 21-84 6 of 7
	126	+	commencing October first of the year immediately preceding the year 84
	127	+	in which the initial claim for tax relief is made, or the tax due for any 85
	128	+	subsequent assessment year. If title to real property is recorded in the 86
	129	+	name of the [person or the spouse making a claim and qualifying under 87
	130	+	this section] qualified taxpayer and any other person or persons, the 88
	131	+	[claimant hereunder] qualified taxpayer shall be entitled to pay [the 89
	132	+	claimant's] his or her fractional share of the tax on such property 90
	133	+	calculated in accordance with the provisions of this section, and such 91
	134	+	other person or persons shall pay the person's or persons' fractional 92
	135	+	share of the tax without regard for the provisions of this section. For the 93
	136	+	purposes of this section, a "mobile manufactured home", as defined in 94
	137	+	section 12-63a, shall be deemed to be real property. 95
	138	+	[(c)] (d) If any person with respect to whom a claim for tax relief in 96
	139	+	accordance with this section and section 12-170w has been approved for 97
	140	+	any assessment year transfers, assigns, grants or otherwise conveys 98
	141	+	subsequent to the first day of October, but prior to the first day of 99
	142	+	August in such assessment year the interest in real property to which 100
	143	+	such claim for tax relief is related, regardless of whether such transfer, 101
	144	+	assignment, grant or conveyance is voluntary or involuntary, the 102
	145	+	amount of such tax relief benefit, determined as the amount by which 103
	146	+	the tax payable without benefit of this section exceeds the tax payable 104
	147	+	under the provisions of this section, shall be a pro rata portion of the 105
	148	+	amount otherwise applicable in such assessment year to be determined 106
	149	+	by a fraction the numerator of which shall be the number of full months 107
	150	+	from the first day of October in such assessment year to the date of such 108
	151	+	conveyance and the denominator of which shall be twelve. If such 109
	152	+	conveyance occurs in the month of October the grantor shall be 110
	153	+	disqualified for such tax relief in such assessment year. The grantee shall 111
	154	+	be required within a period not exceeding ten days immediately 112
	155	+	following the date of such conveyance to notify the assessor thereof, or 113
	156	+	in the absence of such notice, upon determination by the assessor that 114
	157	+	such transfer, assignment, grant or conveyance has occurred, the 115
	158	+	assessor shall determine the amount of tax relief benefit to which the 116
	159	+	grantor is entitled for such assessment year with respect to the interest 117 Raised Bill No. 6458
172	160
173		-	(2) Two appointed by the president pro tempore of the Senate;
174		-	(3) One appointed by the majority leader of the House of
175		-	Representatives;
176		-	(4) One appointed by the majority leader of the Senate;
177		-	(5) One appointed by the minority leader of the House of
178		-	Representatives;
179		-	(6) One appointed by the minority leader of the Senate;
180		-	(7) The Commissioner of Aging and Disability Services, or the
181		-	commissioner's designee; and
182		-	(8) The Commissioner of Social Services, or the commissioner's
183		-	designee.
184		-	(c) Any member of the task force appointed under subdivision (1),
185		-	(2), (3), (4), (5) or (6) of subsection (b) of this section may be a member
186		-	of the General Assembly.
187		-	(d) All initial appointments to the task force shall be made not later
188		-	than thirty days after the effective date of this section. Any vacancy shall
189		-	be filled by the appointing authority.
190		-	(e) The speaker of the House of Representatives and the president pro
191		-	tempore of the Senate shall select the chairpersons of the task force from
192		-	among the members of the task force. Such chairpersons shall schedule
193		-	the first meeting of the task force, which shall be held not later than sixty
194		-	days after the effective date of this section.
195		-	(f) The administrative staff of the joint standing committee of the
196		-	General Assembly having cognizance of matters relating to aging shall
197		-	serve as administrative staff of the task force. House Bill No. 6458
198	161
199		-	Public Act No. 21-84 7 of 7
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200	165
201		-	(g) Not later than January 1, 2022, the task force shall submit a report
202		-	on its findings and recommendations to the joint standing committees
203		-	of the General Assembly having cognizance of matters relating to aging
204		-	and human services, in accordance with the provisions of section 11-4a
205		-	of the general statutes. The task force shall terminate on the date it
206		-	submits such report or January 1, 2022, whichever is later.
	166	+	in real property conveyed and notify the tax collector of the reduced 118
	167	+	amount of such benefit. Upon receipt of such notice from the assessor, 119
	168	+	the tax collector shall, if such notice is received after the tax due date in 120
	169	+	the municipality, no later than ten days thereafter mail or hand a bill to 121
	170	+	the grantee stating the additional amount of tax due as determined by 122
	171	+	the assessor. Such tax shall be due and payable and collectible as other 123
	172	+	property taxes and subject to the same liens and processes of collection, 124
	173	+	provided such tax shall be due and payable in an initial or single 125
	174	+	installment not sooner than thirty days after the date such bill is mailed 126
	175	+	or handed to the grantee and in equal amounts in any remaining, 127
	176	+	regular installments as the same are due and payable. 128
	177	+	(e) A municipality may, by vote of its legislative body, set a minimum 129
	178	+	age for tax relief under this section that is older than sixty-five for an 130
	179	+	otherwise qualified taxpayer. No municipality, which by vote of its 131
	180	+	legislative body prior to October 1, 2021, limited tax relief under this 132
	181	+	section to persons seventy years of age and older, shall be required to 133
	182	+	take another vote unless it is seeking to lower the age of eligibility in 134
	183	+	accordance with this section. 135
	184	+	This act shall take effect as follows and shall amend the following
	185	+	sections:
	186	+
	187	+	Section 1 October 1, 2021, and
	188	+	applicable to assessment
	189	+	years commencing on or
	190	+	after October 1, 2021
	191	+	12-170v
	192	+
	193	+	AGE Joint Favorable C/R PD
	194	+	PD Joint Favorable
207	195