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