OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sSB-870
AN ACT CONCERNING THE RECOMMENDATIONS OF THE
OFFICE OF POLICY AND MANAGEMENT.
Primary Analyst: DD 4/20/21
Contributing Analyst(s): DD, AN
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 22 $ FY 23 $
Policy & Mgmt., Off. Neglected
Cemeteries
Account
See Below See Below
Note: GF=General Fund
Municipal Impact: See Below
Explanation
The bill (1) expands a local option property tax exemption, (2)
expands local authority to maintain neglected cemeteries and burial
grounds, and (3) requires the Office of Policy and Management to
establish a standard revaluation schedule for towns in each of the nine
regional Councils of Government. The impact of these provisions are
described below.
Local Option Property Tax
This results in a potential grand list reduction in certain
municipalities. It does so by expanding the number of veterans eligible
for an optional property tax exemption for totally disabled veterans
equal to three times the base exemption for which they are eligible. It is
estimated that this exemption results in a property tax reduction of
about $300 per taxpayer at the average statewide mill rate. A grand list
reduction shifts the property tax burden away from recipients of the
exemption. 2021SB-00870-R000556-FN.DOCX Page 2 of 3
It is not known how many municipalities currently offer this
exemption, or how many veterans would become eligible as a result of
the bill's provisions.
Cemetery Maintenance
The bill results in a potential cost to municipalities that choose to
increase the amount of maintenance they perform on neglected
cemeteries as a result of the bill. Any cost is potentially offset by any
funding a municipality would receive from the Neglected Cemetery
Account, a non-appropriated account maintained by the Office of
Policy and Management.
To the extent that the bill results in more reimbursement to
municipalities for cemetery maintenance, the bill may also result in
increased costs to the Neglected Cemetery Account.
Revaluation Zones
The bill requires the Office of Policy and Management to establish
five revaluation zones, and establishes a standard revaluation
schedule for each zone. This results in a potential change in the timing
of 1) costs incurred by municipalities as a result of conducting
revaluation, and 2) shifts in municipal grand lists that occur as a result
of revaluation.
The bill also requires assessors to submit assessment parcel data to
the Office of Policy and Management. This has no fiscal impact.
The bill makes several other changes regarding assessment,
assessment appeals and property tax collection that have no fiscal
impact. These changes do not impact the amount of property tax
levied in any town, or the overall cost of assessing and taxing property
in any town.
The bill makes other technical and clarifying changes that have no
fiscal impact. 2021SB-00870-R000556-FN.DOCX Page 3 of 3
The Out Years
State Impact: None
Municipal Impact: See Above