Connecticut 2021 Regular Session

Connecticut House Bill HB06513 Compare Versions

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

Old	New	Differences
1	1
2	2
3	3	LCO No. 3994 1 of 22
4	4
5	5	General Assembly Bill No. 6513
6	6	January Session, 2021
7	7	LCO No. 3994
8	8
9	9
10	10	Referred to Committee on No Committee
11	11
12	12
13	13	Introduced by:
14	14	REP. RITTER M., 1
15	15	st
16	16	Dist.
17	17	SEN. LOONEY, 11
18	18	th
19	19	Dist.
20	20	REP. ROJAS, 9
21	21	th
22	22	Dist.
23	23	SEN. DUFF, 25
24	24	th
25	25	Dist.
26	26
27	27
28	28
29	29
30	30
31	31
32	32	AN ACT MITIGATING ADVERSE TAX CONSEQUENCES RESU LTING
33	33	FROM EMPLOYEES WORKI NG REMOTELY DURING C OVID-19, AND
34	34	CONCERNING THE REMOV AL OF LIENS ON THE PROPERTY OF
35	35	PUBLIC ASSISTANCE BE NEFICIARIES AND A THREE-TIERED
36	36	GRANTS IN LIEU OF TAXES PROGRAM.
37	37	Be it enacted by the Senate and House of Representatives in General
38	38	Assembly convened:
39	39
40	40	Section 1. (Effective from passage) (a) As used in this section, 1
41	41	"convenience of the employer rule" means a law or rule that is 2
42	42	substantially similar to that set forth in section 12-711 of the general 3
43	43	statutes, whether or not reciprocal, and "COVID-19" means the 4
44	44	respiratory disease designated by the World Health Organization on 5
45	45	February 11, 2020, as coronavirus 19, and any related mutation thereof 6
46	46	recognized by said organization as a communicable respiratory disease. 7
47	47	(b) Notwithstanding any provision of title 12 of the general statutes, 8
48	48	for the taxable year commencing January 1, 2020: 9
49	49	Bill No.
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51	51
52	52
53	53	LCO No. 3994 2 of 22
54	54
55	55	(1) Any resident who paid income tax to any other state that uses a 10
56	56	convenience of the employer rule shall be allowed a credit against such 11
57	57	resident's Connecticut income tax, for the tax paid to such other state on 12
58	58	income earned by such resident while working remotely from this state 13
59	59	for said taxable year, including while obligated by necessity to work 14
60	60	remotely from this state; 15
61	61	(2) Any resident who paid income tax to any other state that has 16
62	62	enacted a law or rule requiring a nonresident employee to pay 17
63	63	nonresident income tax to such other state on income earned while such 18
64	64	nonresident employee was working remotely from this state due to 19
65	65	COVID-19 if, immediately prior to March 11, 2020, such nonresident 20
66	66	employee was performing such work within such other state, shall be 21
67	67	allowed a credit against such resident's Connecticut income tax, for the 22
68	68	tax paid to such other state on income earned by such resident while 23
69	69	working remotely from this state for said taxable year; and 24
70	70	(3) The Department of Revenue Services shall not consider, in 25
71	71	determining whether an employer has nexus with this state for 26
72	72	purposes of the imposition of any Connecticut tax, the activities of an 27
73	73	employee who worked remotely from this state during said taxable year 28
74	74	solely due to COVID-19. 29
75	75	Sec. 2. Section 4a-13 of the general statutes is repealed and the 30
76	76	following is substituted in lieu thereof (Effective July 1, 2021): 31
77	77	The Commissioner of Administrative Services may accept mortgage 32
78	78	notes and mortgage deeds in payment of claims due for [welfare 33
79	79	assistance or] (1) institutional care, and (2) to the extent required under 34
80	80	federal law, medical assistance. The commissioner may accept such 35
81	81	mortgage notes and mortgage deeds on such terms and conditions as 36
82	82	the commissioner deems proper and reasonable, and such 37
83	83	encumbrances may be foreclosed in an action brought in a court of 38
84	84	competent jurisdiction by the commissioner on behalf of the state. Any 39
85	85	such encumbrance shall be released by the commissioner upon payment 40
86	86	Bill No.
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88	88
89	89
90	90	LCO No. 3994 3 of 22
91	91
92	92	of the amount by it secured. 41
93	93	Sec. 3. Section 17b-79 of the general statutes is repealed and the 42
94	94	following is substituted in lieu thereof (Effective July 1, 2021): 43
95	95	(a) As used in this section, "cash assistance" means payments made 44
96	96	to a beneficiary of the state supplement program, temporary family 45
97	97	assistance program or the state-administered general assistance 46
98	98	program. No person shall be deemed ineligible to receive an award 47
99	99	under the state supplement program, medical assistance program, 48
100	100	temporary family assistance program, state-administered general 49
101	101	assistance program or supplemental nutrition assistance program for 50
102	102	himself or herself or for any person for whose support he or she is liable 51
103	103	by reason of having an interest in real property, maintained as his or her 52
104	104	home, provided the equity in such property [shall] does not exceed the 53
105	105	limits established by the commissioner. The commissioner may place a 54
106	106	lien against any property to secure the claim of the state for all amounts 55
107	107	which it has paid or may thereafter pay to such person or in such 56
108	108	person's behalf [under any such program, or] (1) for cash assistance or 57
109	109	medical assistance, provided no such lien shall be placed on real 58
110	110	property unless required by federal law, or (2) to or on behalf of any 59
111	111	person for whose support he or she is liable, except for property 60
112	112	maintained as a home in aid to families of dependent children cases, in 61
113	113	which case such lien shall secure the state only for that portion of the 62
114	114	assistance grant awarded for amortization of a mortgage or other 63
115	115	encumbrance beginning with the fifth month after the original grant for 64
116	116	principal payment on any such encumbrance is made, and each 65
117	117	succeeding month of such grant thereafter. The claim of the state shall 66
118	118	be secured by filing a certificate in the land records of the town or towns 67
119	119	in which any such real estate is situated, describing such real estate. Any 68
120	120	such lien may, at any time during which the amount secured by such 69
121	121	lien remains unpaid, be foreclosed in an action brought in a court of 70
122	122	competent jurisdiction by the commissioner on behalf of the state. Any 71
123	123	real estate to which title has been taken by foreclosure under this section, 72
124	124	or which has been conveyed to the state in lieu of foreclosure, may be 73
125	125	Bill No.
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127	127
128	128
129	129	LCO No. 3994 4 of 22
130	130
131	131	sold, transferred or conveyed for the state by the commissioner with the 74
132	132	approval of the Attorney General, and the commissioner may, in the 75
133	133	name of the state, execute deeds for such purpose. Such lien shall be 76
134	134	released by the commissioner upon payment of the amount secured by 77
135	135	such lien, or an amount equal to the value of the beneficiary's interest in 78
136	136	such property if the value of such interest is less than the amount 79
137	137	secured by such lien, at the commissioner's discretion, and with the 80
138	138	advice and consent of the Attorney General, upon a compromise of the 81
139	139	amount due to the state. At the discretion of the commissioner, the 82
140	140	beneficiary, or, in the case of a husband and wife living together, the 83
141	141	survivor of them, as long as he or she lives, or a dependent child or 84
142	142	children, may be permitted to occupy such real property. 85
143	143	(b) On and after July 1, 2021, the state shall not recover cash assistance 86
144	144	or medical assistance from a lien filed on any real property, unless the 87
145	145	state is required to recover such assistance under federal law. Any 88
146	146	certificate or lien filed under this section by or on behalf of the state on 89
147	147	such real property prior to July 1, 2021, shall be deemed released by the 90
148	148	state if the recovery of such assistance is not required under federal law. 91
149	149	Sec. 4. Section 17b-93 of the general statutes is repealed and the 92
150	150	following is substituted in lieu thereof (Effective July 1, 2021): 93
151	151	(a) If a beneficiary of aid under the state supplement program, 94
152	152	medical assistance program, aid to families with dependent children 95
153	153	program, temporary family assistance program or state-administered 96
154	154	general assistance program has or acquires property of any kind or 97
155	155	interest in any property, estate or claim of any kind, except moneys 98
156	156	received for the replacement of real or personal property, the state of 99
157	157	Connecticut shall have a claim, subject to subsections (b) and (c) of this 100
158	158	section which shall have priority over all other unsecured claims and 101
159	159	unrecorded encumbrances, against such beneficiary for the full amount 102
160	160	paid, subject to the provisions of section 17b-94, to the beneficiary or on 103
161	161	the beneficiary's behalf under said programs; provided no lien on real 104
162	162	property shall be applied to enforce the claim of the state which exceeds 105
163	163	Bill No.
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165	165
166	166
167	167	LCO No. 3994 5 of 22
168	168
169	169	the amount the state is required to recover under federal law, and, in 106
170	170	addition thereto, the parents of an aid to dependent children 107
171	171	beneficiary, a state-administered general assistance beneficiary or a 108
172	172	temporary family assistance beneficiary shall be liable to repay, subject 109
173	173	to the provisions of section 17b-94, to the state the full amount of any 110
174	174	such aid paid to or on behalf of either parent, his or her spouse, and his 111
175	175	or her dependent child or children, as defined in section 17b-75. The 112
176	176	state of Connecticut shall have a lien against property of any kind or 113
177	177	interest in any property, estate or claim of any kind of the parents of an 114
178	178	aid to dependent children, temporary family assistance or state 115
179	179	administered general assistance beneficiary, in addition and not in 116
180	180	substitution of [its] any other state claim, for amounts owing under any 117
181	181	order for support of any court or any family support magistrate, 118
182	182	including any arrearage under such order, provided household goods 119
183	183	and other personal property identified in section 52-352b, real property 120
184	184	pursuant to section 17b-79, as amended by this act, as long as such 121
185	185	property is used as a home for the beneficiary and money received for 122
186	186	the replacement of real or personal property, shall be exempt from such 123
187	187	lien. 124
188	188	(b) Any person who received cash benefits under the aid to families 125
189	189	with dependent children program, the temporary family assistance 126
190	190	program or the state-administered general assistance program, when 127
191	191	such person was under eighteen years of age, shall not be liable to repay 128
192	192	the state for such assistance. 129
193	193	(c) No claim, except a claim required to be made under federal law, 130
194	194	shall be made, or lien applied, against any payment made pursuant to 131
195	195	chapter 135, any payment made pursuant to section 47-88d or 47-287, 132
196	196	any moneys received as a settlement or award in a housing or 133
197	197	employment or public accommodation discrimination case or in any 134
198	198	action brought by a tenant or occupant or former tenant or occupant 135
199	199	against an owner or lessor of a residential premises or manufactured 136
200	200	mobile home park, any court-ordered retroactive rent abatement, 137
201	201	including any made pursuant to subsection (e) of section 47a-14h or 138
202	202	Bill No.
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204	204
205	205
206	206	LCO No. 3994 6 of 22
207	207
208	208	section 47a-4a, 47a-5 or 47a-57, or any security deposit refund pursuant 139
209	209	to subsection (d) of section 47a-21 paid to a beneficiary of assistance 140
210	210	under the state supplement program, medical assistance program, aid 141
211	211	to families with dependent children program, temporary family 142
212	212	assistance program or state-administered general assistance program or 143
213	213	paid to any person who has been supported wholly, or in part, by the 144
214	214	state, in accordance with section 17b-223, in a humane institution. 145
215	215	(d) Notwithstanding any provision of the general statutes, whenever 146
216	216	funds are collected pursuant to this section or section 17b-94, and the 147
217	217	person who otherwise would have been entitled to such funds is subject 148
218	218	to a court-ordered current or arrearage child support payment 149
219	219	obligation in a IV-D support case, such funds shall first be paid to the 150
220	220	state for reimbursement of Medicaid funds granted to such person for 151
221	221	medical expenses incurred for injuries related to a legal claim by such 152
222	222	person which was the subject of the state's lien and such funds shall then 153
223	223	be paid to the Office of Child Support Services for distribution pursuant 154
224	224	to the federally mandated child support distribution system 155
225	225	implemented pursuant to subsection (j) of section 17b-179. The 156
226	226	remainder, if any, shall be paid to the state for payment of previously 157
227	227	provided assistance through the state supplement program, medical 158
228	228	assistance program, aid to families with dependent children program, 159
229	229	temporary family assistance program or state-administered general 160
230	230	assistance program. 161
231	231	(e) The Commissioner of Social Services shall adopt regulations, in 162
232	232	accordance with chapter 54, establishing criteria and procedures for 163
233	233	adjustment of the claim of the state of Connecticut under subsection (a) 164
234	234	of this section. The purpose of any such adjustment shall be to 165
235	235	encourage the positive involvement of noncustodial parents in the lives 166
236	236	of their children and to encourage noncustodial parents to begin making 167
237	237	regular support payments. 168
238	238	(f) On and after July 1, 2021, the state shall not recover cash assistance 169
239	239	or medical assistance from a lien filed on any real property, unless the 170
240	240	Bill No.
241	241
242	242
243	243
244	244	LCO No. 3994 7 of 22
245	245
246	246	state is required to recover such assistance under federal law. Any lien 171
247	247	on real property filed under this section by or on behalf of the state on 172
248	248	such property, estate or claim of any kind prior to July 1, 2021, shall be 173
249	249	deemed released by the state if the recovery of such assistance is not 174
250	250	required under federal law. As used in this subsection, "cash assistance" 175
251	251	means payments made to a beneficiary of the aid to families with 176
252	252	dependent children program, the state-administered general assistance 177
253	253	program, the state supplement program or the temporary family 178
254	254	assistance program.Sec. 5. Section 12-18b of the general statutes is 179
255	255	repealed and the following is substituted in lieu thereof (Effective July 1, 180
256	256	2021): 181
257	257	(a) For the purposes of this section: 182
258	258	(1) "College and hospital property" means all real property described 183
259	259	in subsection (a) of section 12-20a; 184
260	260	(2) "District" [means any district, as defined] has the same meaning 185
261	261	as provided in section 7-324; 186
262	262	[(3) "Qualified college and hospital property" means college and 187
263	263	hospital property described in subparagraph (B) of subdivision (2) of 188
264	264	subsection (b) of this section; 189
265	265	(4) "Qualified state, municipal or tribal property" means state, 190
266	266	municipal or tribal property described in subparagraphs (A) to (G), 191
267	267	inclusive, of subdivision (1) of subsection (b) of this section;] 192
268	268	(3) "Equalized net grand list per capita" means the grand list of a 193
269	269	municipality upon which taxes were levied for the general expenses of 194
270	270	such municipality three years prior to the fiscal year in which a grant 195
271	271	under this section is to be paid, equalized in accordance with the 196
272	272	provisions of section 10-261a and divided by the total population of such 197
273	273	municipality; 198
274	274	[(5)] (4) "Municipality" means any town, city, borough, consolidated 199
275	275	Bill No.
276	276
277	277
278	278
279	279	LCO No. 3994 8 of 22
280	280
281	281	town and city and consolidated town and borough; 200
282	282	[(6) "Select college and hospital property" means college and hospital 201
283	283	property described in subparagraph (A) of subdivision (2) of subsection 202
284	284	(b) of this section; 203
285	285	(7) "Select payment in lieu of taxes account" means the account 204
286	286	established pursuant to section 12-18c; 205
287	287	(8) "Select state property" means state property described in 206
288	288	subparagraph (H) of subdivision (1) of subsection (b) of this section;] 207
289	289	[(9)] (5) "State, municipal or tribal property" means all real property 208
290	290	described in subsection (a) of section 12-19a; 209
291	291	[(10) "Tier one districts or municipalities" means the ten districts or 210
292	292	municipalities with the highest percentage of tax exempt property on 211
293	293	the list of municipalities prepared by the Secretary of the Office of Policy 212
294	294	and Management pursuant to subsection (c) of this section and having 213
295	295	a mill rate of twenty-five mills or more; 214
296	296	(11) "Tier two districts or municipalities" means the next twenty-five 215
297	297	districts or municipalities after tier one districts or municipalities with 216
298	298	the highest percentage of tax exempt property on the list of 217
299	299	municipalities prepared by the Secretary of the Office of Policy and 218
300	300	Management pursuant to subsection (c) of this section and having a mill 219
301	301	rate of twenty-five mills or more; 220
302	302	(12) "Tier three districts or municipalities" means all districts and 221
303	303	municipalities not included in tier one districts or municipalities or tier 222
304	304	two districts or municipalities; 223
305	305	(13) "Tier one municipalities" means the ten municipalities with the 224
306	306	highest percentage of tax exempt property on the list of municipalities 225
307	307	prepared by the Secretary of the Office of Policy and Management 226
308	308	pursuant to subsection (c) of this section and having a mill rate of 227
309	309	twenty-five mills or more; 228
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312	312
313	313
314	314	LCO No. 3994 9 of 22
315	315
316	316	(14) "Tier two municipalities" means the next twenty -five 229
317	317	municipalities after tier one municipalities with the highest percentage 230
318	318	of tax exempt property on the list of municipalities prepared by the 231
319	319	Secretary of the Office of Policy and Management pursuant to 232
320	320	subsection (c) of this section and having a mill rate of twenty-five mills 233
321	321	or more; 234
322	322	(15) "Tier three municipalities" means all municipalities not included 235
323	323	in tier one municipalities or tier two municipalities; and 236
324	324	(16) "Mill rate" means the mill rate on real property and personal 237
325	325	property other than motor vehicles] 238
326	326	(6) "Tier one municipality" means a municipality with an equalized 239
327	327	net grand list per capita of less than one hundred thousand dollars; 240
328	328	(7) "Tier two municipality" means a municipality with an equalized 241
329	329	net grand list per capita of one hundred thousand dollars to less than 242
330	330	two hundred thousand dollars; and 243
331	331	(8) "Tier three municipality" means a municipality with an equalized 244
332	332	net grand list per capita of greater than two hundred thousand dollars. 245
333	333	(b) Notwithstanding the provisions of sections 12-19a and 12-20a, all 246
334	334	funds appropriated for state grants in lieu of taxes shall be payable to 247
335	335	municipalities and districts pursuant to the provisions of this section. 248
336	336	On or before January first, annually, the Secretary of the Office of Policy 249
337	337	and Management shall determine the amount due, as a state grant in 250
338	338	lieu of taxes, to each municipality and district in this state wherein 251
339	339	college and hospital property is located and to each municipality in this 252
340	340	state wherein state, municipal or tribal property, except that which was 253
341	341	acquired and used for highways and bridges, but not excepting 254
342	342	property acquired and used for highway administration or maintenance 255
343	343	purposes, is located. 256
344	344	(1) The grant payable to any municipality for state, municipal or tribal 257
345	345	Bill No.
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347	347
348	348
349	349	LCO No. 3994 10 of 22
350	350
351	351	property under the provisions of this section in the fiscal year ending 258
352	352	June 30, 2017, and each fiscal year thereafter, shall be equal to the total 259
353	353	of: 260
354	354	(A) One hundred per cent of the property taxes that would have been 261
355	355	paid with respect to any facility designated by the Commissioner of 262
356	356	Correction, on or before August first of each year, to be a correctional 263
357	357	facility administered under the auspices of the Department of 264
358	358	Correction or a juvenile detention center under direction of the 265
359	359	Department of Children and Families that was used for incarcerative 266
360	360	purposes during the preceding fiscal year. If a list containing the name 267
361	361	and location of such designated facilities and information concerning 268
362	362	their use for purposes of incarceration during the preceding fiscal year 269
363	363	is not available from the Secretary of the State on August first of any 270
364	364	year, the Commissioner of Correction shall, on said date, certify to the 271
365	365	Secretary of the Office of Policy and Management a list containing such 272
366	366	information; 273
367	367	(B) One hundred per cent of the property taxes that would have been 274
368	368	paid with respect to that portion of the John Dempsey Hospital located 275
369	369	at The University of Connecticut Health Center in Farmington that is 276
370	370	used as a permanent medical ward for prisoners under the custody of 277
371	371	the Department of Correction. Nothing in this section shall be construed 278
372	372	as designating any portion of The University of Connecticut Health 279
373	373	Center John Dempsey Hospital as a correctional facility; 280
374	374	(C) One hundred per cent of the property taxes that would have been 281
375	375	paid on any land designated within the 1983 Settlement boundary and 282
376	376	taken into trust by the federal government for the Mashantucket Pequot 283
377	377	Tribal Nation on or after June 8, 1999; 284
378	378	(D) Subject to the provisions of subsection (c) of section 12-19a, sixty-285
379	379	five per cent of the property taxes that would have been paid with 286
380	380	respect to the buildings and grounds comprising Connecticut Valley 287
381	381	Hospital and Whiting Forensic Hospital in Middletown; 288
382	382	Bill No.
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384	384
385	385
386	386	LCO No. 3994 11 of 22
387	387
388	388	(E) With respect to any municipality in which more than fifty per cent 289
389	389	of the property is state-owned real property, one hundred per cent of 290
390	390	the property taxes that would have been paid with respect to such state-291
391	391	owned property; 292
392	392	(F) Forty-five per cent of the property taxes that would have been 293
393	393	paid with respect to all municipally owned airports; except for the 294
394	394	exemption applicable to such property, on the assessment list in such 295
395	395	municipality for the assessment date two years prior to the 296
396	396	commencement of the state fiscal year in which such grant is payable. 297
397	397	The grant provided pursuant to this section for any municipally owned 298
398	398	airport shall be paid to any municipality in which the airport is located, 299
399	399	except that the grant applicable to Sikorsky Airport shall be paid one-300
400	400	half to the town of Stratford and one-half to the city of Bridgeport; 301
401	401	(G) Forty-five per cent of the property taxes that would have been 302
402	402	paid with respect to any land designated within the 1983 Settlement 303
403	403	boundary and taken into trust by the federal government for the 304
404	404	Mashantucket Pequot Tribal Nation prior to June 8, 1999, or taken into 305
405	405	trust by the federal government for the Mohegan Tribe of Indians of 306
406	406	Connecticut, provided the real property subject to this subparagraph 307
407	407	shall be the land only, and shall not include the assessed value of any 308
408	408	structures, buildings or other improvements on such land; and 309
409	409	(H) Forty-five per cent of the property taxes that would have been 310
410	410	paid with respect to all other state-owned real property. 311
411	411	(2) [(A)] The grant payable to any municipality or district for college 312
412	412	and hospital property under the provisions of this section in the fiscal 313
413	413	year ending June 30, 2017, and each fiscal year thereafter, shall be equal 314
414	414	to the total of seventy-seven per cent of the property taxes that, except 315
415	415	for any exemption applicable to any college and hospital property under 316
416	416	the provisions of section 12-81, would have been paid with respect to 317
417	417	college and hospital property on the assessment list in such municipality 318
418	418	or district for the assessment date two years prior to the commencement 319
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421	421
422	422
423	423	LCO No. 3994 12 of 22
424	424
425	425	of the state fiscal year in which such grant is payable. [; and] 320
426	426	[(B) Notwithstanding the provisions of subparagraph (A) of this 321
427	427	subdivision, the grant payable to any municipality or district with 322
428	428	respect to a campus of the United States Department of Veterans Affairs 323
429	429	Connecticut Healthcare Systems shall be one hundred per cent.] 324
430	430	(c) The Secretary of the Office of Policy and Management shall list 325
431	431	municipalities, boroughs and districts based on the [percentage of real 326
432	432	property on the 2012] equalized net grand list per capita. [of each 327
433	433	municipality that is exempt from property tax under any provision of 328
434	434	the general statutes other than that property described in subparagraph 329
435	435	(A) of subdivision (1) of subsection (b) of this section.] Boroughs and 330
436	436	districts shall have the same [ranking] equalized net grand list per capita 331
437	437	as the town, city, consolidated town and city or consolidated town and 332
438	438	borough in which such borough or district is located. 333
439	439	[(d) For the fiscal year ending June 30, 2017, if the total of grants 334
440	440	payable to each municipality and district in accordance with the 335
441	441	provisions of subsection (b) of this section exceeds the amount 336
442	442	appropriated for the purposes of said subsection (b) for said fiscal year: 337
443	443	(1) The amount of the grant payable to each municipality for state, 338
444	444	municipal or tribal property and to each municipality or district for 339
445	445	college and hospital property shall be reduced proportionately, 340
446	446	provided the percentage of the property taxes payable to a municipality 341
447	447	or district with respect to such property shall not be lower than the 342
448	448	percentage paid to the municipality or district for such property for the 343
449	449	fiscal year ending June 30, 2015; and (2) certain municipalities and 344
450	450	districts shall receive an additional payment in lieu of taxes grant 345
451	451	payable from the Municipal Revenue Sharing Fund established in 346
452	452	section 4-66p. The total amount of the grant payment is as follows: 347
453	453
454	454	T1 Municipality/District Grant Amount
455	455	T2
456	456	T3 Ansonia 19,652
457	457	T4 Bridgeport 3,095,669
458	458	Bill No.
459	459
460	460
461	461
462	462	LCO No. 3994 13 of 22
463	463
464	464	T5 Chaplin 10,692
465	465	T6 Danbury 593,619
466	466	T7 Deep River 1,876
467	467	T8 Derby 132,817
468	468	T9 East Granby 9,474
469	469	T10 East Hartford 205,669
470	470	T11 Hamden 593,967
471	471	T12 Hartford 11,883,205
472	472	T13 Killingly 44,593
473	473	T14 Ledyard 2,881
474	474	T15 Litchfield 13,303
475	475	T16 Mansfield 2,516,331
476	476	T17 Meriden 248,303
477	477	T18 Middletown 695,770
478	478	T19 Montville 25,080
479	479	T20 New Britain 1,995,060
480	480	T21 New Haven 14,584,940
481	481	T22 New London 1,297,919
482	482	T23 Newington 169,211
483	483	T24 North Canaan 4,203
484	484	T25 Norwich 248,588
485	485	T26 Plainfield 15,417
486	486	T27 Simsbury 20,731
487	487	T28 Stafford 41,189
488	488	T29 Stamford 528,332
489	489	T30 Suffield 51,434
490	490	T31 Wallingford 58,914
491	491	T32 Waterbury 3,141,669
492	492	T33 West Hartford 202,308
493	493	T34 West Haven 324,832
494	494	T35 Windham 1,193,950
495	495	T36 Windsor 9,241
496	496	T37 Windsor Locks 31,122
497	497	T38 Borough of Danielson (Killingly) 2,135
498	498	T39 Borough of Litchfield 137
499	499	T40 Middletown: South Fire District 1,121
500	500	T41 Plainfield - Plainfield Fire District 296
501	501	T42 West Haven First Center (D1) 1,136
502	502	T43 West Haven: Allingtown FD (D3) 50,751
503	503	T44 West Haven: West Shore FD (D2) 33,544
504	504
505	505	Bill No.
506	506
507	507
508	508
509	509	LCO No. 3994 14 of 22
510	510
511	511	(e) (1) For the fiscal years ending June 30, 2018, and June 30, 2019, if 348
512	512	the total of grants payable to each municipality and district in 349
513	513	accordance with the provisions of subsection (b) of this section exceeds 350
514	514	the amount appropriated for the purposes of said subsection (b) for said 351
515	515	fiscal years: (A) The amount of the grant payable to each municipality 352
516	516	for state, municipal or tribal property and to each municipality or 353
517	517	district for college and hospital property shall be reduced 354
518	518	proportionately, provided the percentage of the property taxes payable 355
519	519	to a municipality or district with respect to such property shall not be 356
520	520	lower than the percentage paid to the municipality or district for such 357
521	521	property for the fiscal year ending June 30, 2015; and (B) certain 358
522	522	municipalities and districts shall receive an additional payment in lieu 359
523	523	of taxes grant payable from the select payment in lieu of taxes account. 360
524	524	The total amount of the grant payment is as follows: 361
525	525
526	526	T45
527	527	Municipality/District Grant Amount
528	528	T46 Ansonia 20,543
529	529	T47 Bridgeport 3,236,058
530	530	T48 Chaplin 11,177
531	531	T49 Danbury 620,540
532	532	T50 Deep River 1,961
533	533	T51 Derby 138,841
534	534	T52 East Granby 9,904
535	535	T53 East Hartford 214,997
536	536	T54 Hamden 620,903
537	537	T55 Hartford 12,422,113
538	538	T56 Killingly 46,615
539	539	T57 Ledyard 3,012
540	540	T58 Litchfield 13,907
541	541	T59 Mansfield 2,630,447
542	542	T60 Meriden 259,564
543	543	T61 Middletown 727,324
544	544	T62 Montville 26,217
545	545	T63 New Britain 2,085,537
546	546	T64 New Haven 15,246,372
547	547	T65 New London 1,356,780
548	548	T66 Newington 176,884
549	549	T67 North Canaan 4,393
550	550	Bill No.
551	551
552	552
553	553
554	554	LCO No. 3994 15 of 22
555	555
556	556	T68 Norwich 259,862
557	557	T69 Plainfield 16,116
558	558	T70 Simsbury 21,671
559	559	T71 Stafford 43,057
560	560	T72 Stamford 552,292
561	561	T73 Suffield 53,767
562	562	T74 Wallingford 61,586
563	563	T75 Waterbury 3,284,145
564	564	T76 West Hartford 211,483
565	565	T77 West Haven 339,563
566	566	T78 Windham 1,248,096
567	567	T79 Windsor 9,660
568	568	T80 Windsor Locks 32,533
569	569	T81 Borough of Danielson (Killingly) 2,232
570	570	T82 Borough of Litchfield 143
571	571	T83 Middletown: South Fire District 1,172
572	572	T84 Plainfield - Plainfield Fire District 309
573	573	T85 West Haven First Center (D1) 1,187
574	574	T86 West Haven: Allingtown FD (D3) 53,053
575	575	T87 West Haven: West Shore FD (D2) 35,065
576	576
577	577	(2) For the fiscal year ending June 30, 2020, and each fiscal year 362
578	578	thereafter, if the total of grants payable to each municipality and district 363
579	579	in accordance with the provisions of subsection (b) of this section 364
580	580	exceeds the amount appropriated for the purposes of said subsection (b) 365
581	581	for said fiscal years: 366
582	582	(A) The amount of the grant payable to each municipality for 367
583	583	qualified state, municipal or tribal property and to each municipality or 368
584	584	district for qualified college and hospital property shall be reduced 369
585	585	proportionately, provided the percentage of the property taxes payable 370
586	586	to a municipality or district with respect to such property shall not be 371
587	587	lower than the percentage paid to the municipality or district for such 372
588	588	property for the fiscal year ending June 30, 2015; 373
589	589	(B) The amount of the grant payable to each municipality or district 374
590	590	for select college and hospital property shall be reduced as follows: (i) 375
591	591	Tier one districts or municipalities shall each receive a grant in lieu of 376
592	592	Bill No.
593	593
594	594
595	595
596	596	LCO No. 3994 16 of 22
597	597
598	598	taxes equal to forty-two per cent of the property taxes that, except for 377
599	599	any exemption applicable to any college and hospital property under 378
600	600	the provisions of section 12-81, would have been paid to such 379
601	601	municipality or district with respect to select college and hospital 380
602	602	property; (ii) tier two districts or municipalities shall each receive a 381
603	603	grant in lieu of taxes equal to thirty-seven per cent of the property taxes 382
604	604	that, except for any exemption applicable to any college and hospital 383
605	605	property under the provisions of section 12-81, would have been paid 384
606	606	to such municipality or district with respect to select college and 385
607	607	hospital property; and (iii) tier three districts or municipalities shall each 386
608	608	receive a grant in lieu of taxes equal to thirty-two per cent of the 387
609	609	property taxes that, except for any exemption applicable to any college 388
610	610	and hospital property under the provisions of section 12-81, would have 389
611	611	been paid to such municipality or district with respect to select college 390
612	612	and hospital property. Grants in excess of thirty-two per cent of the 391
613	613	property taxes that, except for any exemption applicable to any college 392
614	614	and hospital property under the provisions of section 12-81, would have 393
615	615	been paid to tier one districts or municipalities and to tier two districts 394
616	616	or municipalities with respect to select college and hospital property 395
617	617	shall be payable from the select payment in lieu of taxes account; and 396
618	618	(C) The amount of the grant payable to each municipality for select 397
619	619	state property shall be reduced as follows: (i) Tier one municipalities 398
620	620	shall each receive a grant in lieu of taxes equal to thirty-two per cent of 399
621	621	the property taxes that, except for any exemption applicable to any state 400
622	622	property under the provisions of section 12-81, would have been paid 401
623	623	to such municipality with respect to select state property; (ii) tier two 402
624	624	municipalities shall each receive a grant in lieu of taxes equal to twenty-403
625	625	eight per cent of the property taxes that, except for any exemption 404
626	626	applicable to any state property under the provisions of section 12-81, 405
627	627	would have been paid to such municipality with respect to select state 406
628	628	property; and (iii) tier three municipalities shall each receive a grant in 407
629	629	lieu of taxes equal to twenty-four per cent of the property taxes that, 408
630	630	except for any exemption applicable to any state property under the 409
631	631	Bill No.
632	632
633	633
634	634
635	635	LCO No. 3994 17 of 22
636	636
637	637	provisions of section 12-81, would have been paid to such municipality 410
638	638	with respect to select state property. Grants in excess of twenty-four per 411
639	639	cent of the property taxes that, except for any exemption applicable to 412
640	640	any state property under the provisions of section 12-81, would have 413
641	641	been paid to tier one municipalities and to tier two municipalities with 414
642	642	respect to select state property shall be payable from the select payment 415
643	643	in lieu of taxes account. 416
644	644	(3) If the total of grants payable to each municipality and district in 417
645	645	accordance with the provisions of subsection (b) of this section and 418
646	646	subdivision (2) of this subsection exceeds the amount appropriated for 419
647	647	the purposes of said subsection and said subdivision and the amount 420
648	648	available in the select payment in lieu of taxes account in any fiscal year, 421
649	649	the amount of the grant payable to each municipality for state, 422
650	650	municipal or tribal property and to each municipality or district for 423
651	651	college and hospital property shall be reduced proportionately, 424
652	652	provided (A) the grant payable to tier one districts or municipalities for 425
653	653	select college and hospital property shall be ten percentage points more 426
654	654	than the grant payable to tier three districts or municipalities for such 427
655	655	property, (B) the grant payable to tier two districts or municipalities for 428
656	656	select college and hospital property shall be five percentage points more 429
657	657	than the grant payable to tier three districts or municipalities for such 430
658	658	property, (C) the grant payable to tier one municipalities for select state 431
659	659	property shall be eight percentage points more than the grant payable 432
660	660	to tier three municipalities for such property, and (D) the grant payable 433
661	661	to tier two municipalities for select state property shall be four 434
662	662	percentage points more than the grant payable to tier three 435
663	663	municipalities for such property. Grants to tier one municipalities or 436
664	664	districts and grants to tier two municipalities or districts in excess of 437
665	665	grants paid to tier three municipalities or districts pursuant to this 438
666	666	subsection shall be payable from the select payment in lieu of taxes 439
667	667	account. Grants to tier one municipalities and grants to tier two 440
668	668	municipalities in excess of grants paid to tier three municipalities 441
669	669	pursuant to this subsection shall be payable from the select payment in 442
670	670	Bill No.
671	671
672	672
673	673
674	674	LCO No. 3994 18 of 22
675	675
676	676	lieu of taxes account.] 443
677	677	(d) For the fiscal year ending June 30, 2022, and each fiscal year 444
678	678	thereafter: 445
679	679	(1) The amount of the grant paid to a municipality or district pursuant 446
680	680	to the provisions of this subsection shall not be lower than the amount 447
681	681	of the payment in lieu of taxes grant received by such municipality or 448
682	682	district for the fiscal year ending June 30, 2021. 449
683	683	(2) If the total of grants payable to each municipality and district in 450
684	684	accordance with the provisions of subsection (b) this section exceeds the 451
685	685	amount appropriated for the purposes of said subsection for a fiscal 452
686	686	year: 453
687	687	(A) Each tier one municipality shall receive fifty per cent of the grant 454
688	688	amount payable to such municipality as calculated under subsection (b) 455
689	689	of this section; 456
690	690	(B) Each tier two municipality shall receive forty per cent of the grant 457
691	691	amount payable to such municipality as calculated under subsection (b) 458
692	692	of this section; and 459
693	693	(C) Each tier three municipality shall receive thirty per cent of the 460
694	694	grant amount payable to such municipality as calculated under 461
695	695	subsection (b) of this section. 462
696	696	(3) Each municipality designated as an alliance district pursuant to 463
697	697	section 10-262u shall be classified as a tier one municipality. 464
698	698	(4) Each district shall receive the same percentage of the grant amount 465
699	699	payable to the municipality in which it is located. 466
700	700	(5) (A) If the total of grants payable to each municipality and district 467
701	701	in accordance with the provisions of subsection (b) of this section 468
702	702	exceeds the amount appropriated for the purposes of said subsection, 469
703	703	but such appropriated amount exceeds the amount required for grants 470
704	704	Bill No.
705	705
706	706
707	707
708	708	LCO No. 3994 19 of 22
709	709
710	710	payable to each municipality and district in accordance with the 471
711	711	provisions of subdivisions (1) to (4), inclusive, of this subsection, the 472
712	712	amount of the grant payable to each municipality and district shall be 473
713	713	increased proportionately. 474
714	714	(B) If the total of grants payable to each municipality and district in 475
715	715	accordance with the provisions of subdivisions (1) to (4), inclusive, of 476
716	716	this subsection exceeds the amount appropriated for the purposes of 477
717	717	said subdivisions, the amount of the grant payable to each municipality 478
718	718	and district shall be reduced proportionately. 479
719	719	[(f)] (e) Notwithstanding the provisions of subsections (a) to (d), 480
720	720	inclusive, of this section: [, for] 481
721	721	(1) The grant payable to any municipality or district with respect to a 482
722	722	campus of the United States Department of Veterans Affairs 483
723	723	Connecticut Healthcare Systems shall be one hundred per cent; 484
724	724	(2) For any municipality receiving payments under section 15-120ss, 485
725	725	property located in such municipality at Bradley International Airport 486
726	726	shall not be included in the calculation of any state grant in lieu of taxes 487
727	727	pursuant to this section; and 488
728	728	(3) The city of Bridgeport shall be due fifteen million dollars, on or 489
729	729	before the thirtieth day of September, annually, which amount shall be 490
730	730	(A) paid from the annual appropriation, from the General Fund, for 491
731	731	reimbursement to towns for loss of taxes on private tax-exempt 492
732	732	property, and (B) in addition to the amount due such city pursuant to 493
733	733	the provisions of subsections (b) or (d) of this section. 494
734	734	[(g)] (f) For purposes of this section, any real property [which] that is 495
735	735	owned by the John Dempsey Hospital Finance Corporation established 496
736	736	pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or 497
737	737	by one or more subsidiary corporations established pursuant to 498
738	738	subdivision (13) of section 10a-254 and [which] that is free from taxation 499
739	739	pursuant to the provisions of section 10a-259 shall be deemed to be state-500
740	740	Bill No.
741	741
742	742
743	743
744	744	LCO No. 3994 20 of 22
745	745
746	746	owned real property. 501
747	747	[(h) The Office of Policy and Management shall report, in accordance 502
748	748	with the provisions of section 11-4a, to the joint standing committee of 503
749	749	the General Assembly having cognizance of matters relating to finance, 504
750	750	revenue and bonding, on or before July 1, 2017, and on or before July 505
751	751	first annually thereafter until July 1, 2020, with regard to the grants 506
752	752	distributed in accordance with this section, and shall include in such 507
753	753	reports any recommendations for changes in the grants.] 508
754	754	Sec. 6. Subsection (b) of section 4-66l of the general statutes is repealed 509
755	755	and the following is substituted in lieu thereof (Effective July 1, 2021): 510
756	756	(b) There is established an account to be known as the "municipal 511
757	757	revenue sharing account" which shall be a separate, nonlapsing account 512
758	758	within the General Fund. The account shall contain any moneys 513
759	759	required by law to be deposited in the account. The secretary shall set 514
760	760	aside and ensure availability of moneys in the account in the following 515
761	761	order of priority and shall transfer or disburse such moneys as follows: 516
762	762	(1) Ten million dollars for the fiscal year ending June 30, 2016, shall 517
763	763	be transferred not later than April fifteenth for the purposes of grants 518
764	764	under section 10-262h; 519
765	765	(2) For the fiscal year ending June 30, 2018, and each fiscal year 520
766	766	thereafter, moneys sufficient to make motor vehicle property tax grants 521
767	767	payable to municipalities pursuant to subsection (c) of this section shall 522
768	768	be expended not later than August first annually by the secretary; 523
769	769	(3) For the fiscal year ending June 30, [2018] 2022, and each fiscal year 524
770	770	thereafter, moneys sufficient to make the grants payable [from the select 525
771	771	payment in lieu of taxes grant account established pursuant to section 526
772	772	12-18c shall annually be transferred to the select payment in lieu of taxes 527
773	773	account in the Office of Policy and Management] pursuant to subsection 528
774	774	(d) of section 12-18b, as amended by this act, shall be expended by the 529
775	775	secretary; 530
776	776	Bill No.
777	777
778	778
779	779
780	780	LCO No. 3994 21 of 22
781	781
782	782	(4) For the fiscal years ending June 30, 2018, and June 30, 2019, 531
783	783	moneys sufficient to make the municipal revenue sharing grants 532
784	784	payable to municipalities pursuant to subdivision (2) of subsection (d) 533
785	785	of this section shall be expended not later than October thirty-first 534
786	786	annually by the secretary; 535
787	787	(5) For the fiscal year ending June 30, 2018, and each fiscal year 536
788	788	thereafter, seven million dollars shall be expended for the purposes of 537
789	789	the regional services grants pursuant to subsection (e) of this section to 538
790	790	the regional councils of governments; 539
791	791	(6) For the fiscal year ending June 30, 2018, and each fiscal year 540
792	792	thereafter, moneys may be expended for the purpose of supplemental 541
793	793	motor vehicle property tax grants pursuant to subsection (c) of this 542
794	794	section; and 543
795	795	(7) For the fiscal year ending June 30, 2020, and each fiscal year 544
796	796	thereafter, moneys in the account remaining shall be expended annually 545
797	797	by the secretary for the purposes of the municipal revenue sharing 546
798	798	grants established pursuant to subsection (f) of this section. Any such 547
799	799	moneys deposited in the account for municipal revenue sharing grants 548
800	800	between October first and June thirtieth shall be distributed to 549
801	801	municipalities on the following October first and any such moneys 550
802	802	deposited in the account between July first and September thirtieth shall 551
803	803	be distributed to municipalities on the following January thirty-first. 552
804	804	Any municipality may apply to the Office of Policy and Management 553
805	805	on or after July first for early disbursement of a portion of such grant. 554
806	806	The Office of Policy and Management may approve such an application 555
807	807	if it finds that early disbursement is required in order for a municipality 556
808	808	to meet its cash flow needs. No early disbursement approved by said 557
809	809	office may be issued later than September thirtieth. 558
810	810	Sec. 7. Section 15-31g of the general statutes is repealed and the 559
811	811	following is substituted in lieu thereof (Effective July 1, 2021): 560
812	812	The exercise of the powers granted by sections 15-31a to 15-31i, 561
813	813	Bill No.
814	814
815	815
816	816
817	817	LCO No. 3994 22 of 22
818	818
819	819	inclusive, shall be in all respects for the benefit of the people of the state, 562
820	820	for the increase of their commerce, welfare and prosperity, and as the 563
821	821	improvement of their infrastructure, navigability and transportation 564
822	822	systems by the authority or its agent shall constitute the performance of 565
823	823	an essential public function, neither the authority nor its agent shall be 566
824	824	required to pay any taxes or assessments, including mortgage recording 567
825	825	taxes, upon or with respect to any property acquired or used by the 568
826	826	authority or its agent under the provisions of sections 15-31a to 15-31i, 569
827	827	inclusive, or upon the income therefrom. [On and before June 30, 2018, 570
828	828	property] Property and facilities owned by the authority shall be 571
829	829	deemed to be state-owned real property for purposes of [sections 12-19a 572
830	830	and 12-19b] section12-18b, as amended by this act, and the state shall 573
831	831	make grants in lieu of taxes with respect to such property and facilities 574
832	832	to the municipality in which such property and facilities are located as 575
833	833	provided by [said sections 12-19a and 12-19b] section 12-18b, as 576
834	834	amended by this act. 577
835	835	Sec. 8. Section 12-18c of the general statutes is repealed. (Effective July 578
836	836	1, 2021) 579
837	837	This act shall take effect as follows and shall amend the following
838	838	sections:
839	839
840	840	Section 1 from passage New section
841	841	Sec. 2 July 1, 2021 4a-13
842	842	Sec. 3 July 1, 2021 17b-79
843	843	Sec. 4 July 1, 2021 17b-93
844	844	Sec. 5 July 1, 2021 12-18b
845	845	Sec. 6 July 1, 2021 4-66l(b)
846	846	Sec. 7 July 1, 2021 15-31g
847	847	Sec. 8 July 1, 2021 Repealer section
848	848