Connecticut 2021 2021 Regular Session

Connecticut House Bill HB06609 Comm Sub / Bill

Filed 04/20/2021

                     
 
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General Assembly  Substitute Bill No. 6609  
January Session, 2021 
 
 
 
 
 
AN ACT CONCERNING TH E FAILURE TO FILE FOR A CERTAIN 
GRAND LIST EXEMPTION .  
Be it enacted by the Senate and House of Representatives in General 
Assembly convened: 
 
Section 1. (Effective from passage) Notwithstanding the provisions of 1 
subparagraph (A) of subdivision (7) of section 12-81 of the general 2 
statutes and section 12-87a of the general statutes, any person otherwise 3 
eligible for a 2019 and 2020 grand list exemption for all or part of the 4 
assessment years pursuant to said subdivision (7) in the city of Danbury, 5 
except that such person failed to file the required statements within the 6 
time period prescribed, shall be regarded as having filed such 7 
statements in a timely manner if such person files such statements not 8 
later than thirty days after the effective date of this section and pays the 9 
late filing fees pursuant to section 12-87a of the general statutes. Upon 10 
confirmation of the receipt of such fees and verification of the exemption 11 
eligibility of such property, the assessor shall approve the exemptions 12 
for such property. If taxes, interest or penalties have been paid on the 13 
property for which such exemptions are approved, the city of Danbury 14 
shall reimburse such person in an amount equal to the amount by which 15 
such taxes, interest and penalties exceed any taxes payable if the 16 
statements had been filed in a timely manner. 17  Substitute Bill No. 6609 
 
 
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This act shall take effect as follows and shall amend the following 
sections: 
 
Section 1 from passage New section 
 
Statement of Legislative Commissioners:   
In Section 1, "statement" was changed to "statements", "fee" was changed 
to "fees", "exemption" was changed to "exemptions" and "exemption is" 
was changed to "exemptions are" for accuracy. 
 
PD Joint Favorable Subst.