Connecticut 2021 Regular Session

Connecticut Senate Bill SB00870 Compare Versions

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7	7		General Assembly Substitute Bill No. 870
8	8		January Session, 2021
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14	14		AN ACT CONCERNING TH E RECOMMENDATIONS OF THE OFFICE
15	15		OF POLICY AND MANAGE MENT.
16	16		Be it enacted by the Senate and House of Representatives in General
17	17		Assembly convened:
18	18
19	19		Section 1. Subsection (b) of section 12-81g of the general statutes is 1
20	20		repealed and the following is substituted in lieu thereof (Effective October 2
21	21		1, 2021, and applicable to assessment years commencing on or after October 1, 3
22	22		2021): 4
23	23		(b) (1) Effective for the assessment year commencing October 1, [2013] 5
24	24		2021, and each assessment year thereafter, any municipality may, upon 6
25	25		approval by its legislative body or, in any town in which the legislative 7
26	26		body is a town meeting, by the board of selectmen, provide that, in lieu 8
27	27		of the additional exemption prescribed under subsection (a) of this 9
28	28		section, any person entitled to an exemption from property tax in 10
29	29		accordance with subdivision (20) of section 12-81, reflecting any increase 11
30	30		made pursuant to the provisions of section 12-62g, as amended by this 12
31	31		act, who has a disability rating of one hundred per cent, as determined 13
32	32		by the United States Department of Veterans Affairs, shall be entitled to 14
33	33		an additional exemption from such tax in an amount equal to three times 15
34	34		the amount of the exemption provided for such person pursuant to 16
35	35		subdivision (20) of section 12-81, provided such person's total adjusted 17
36	36		gross income as determined for purposes of the federal income tax, [plus 18 Substitute Bill No. 870
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43	43		any other income not included in such adjusted income,] excluding 19
44	44		veterans' disability payments, individually if unmarried, or jointly with 20
45	45		spouse if married, during the calendar year ending immediately 21
46	46		preceding the filing of a claim for any such exemption, is not more than 22
47	47		twenty-four thousand dollars if such person is married or not more than 23
48	48		twenty-one thousand dollars if such person is not married. 24
49	49		(2) The provisions of this subsection shall not limit the applicability 25
50	50		of the provisions of subsection (a) of this section for persons not eligible 26
51	51		for the property tax exemption provided by this subsection. 27
52	52		Sec. 2. Section 12-81cc of the general statutes is repealed and the 28
53	53		following is substituted in lieu thereof (Effective October 1, 2021, and 29
54	54		applicable to assessment years commencing on or after October 1, 2021): 30
55	55		Any person who has established his or her entitlement to a property 31
56	56		tax exemption under [subdivisions] subdivision (19), (20), (22), (23), (24), 32
57	57		(25), (26), (28) or (53) of section 12-81 or section 12-81g, as amended by 33
58	58		this act, for a particular assessment year shall be issued a certificate as 34
59	59		to such entitlement by the tax assessor of the relevant municipality. Such 35
60	60		person shall be entitled to such exemption in any municipality in this 36
61	61		state for such assessment year provided a copy of such certificate is 37
62	62		provided to the tax assessor of any municipality in which such 38
63	63		exemption is claimed and further provided such person would 39
64	64		otherwise have been eligible for such exemption in such municipality if 40
65	65		he or she had filed for such exemption as provided under the general 41
66	66		statutes. 42
67	67		Sec. 3. Subdivision (2) of subsection (a) of section 12-170e of the 43
68	68		general statutes is repealed and the following is substituted in lieu 44
69	69		thereof (Effective July 1, 2021): 45
70	70		(2) The amounts of income at each level of qualifying income, as 46
71	71		provided in the table in subdivision (1) of this subsection, shall be 47
72	72		adjusted annually in a uniform manner to reflect the annual inflation 48
73	73		adjustment in Social Security income. Each such adjustment of 49 Substitute Bill No. 870
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80	80		qualifying income shall be determined to the nearest one hundred 50
81	81		dollars and shall be applicable in determining the amount of grant 51
82	82		allowed under this subsection with respect to charges for rents, 52
83	83		electricity, gas, water and fuel actually paid during the preceding 53
84	84		calendar year. Each such adjustment of qualifying income shall be 54
85	85		prepared by the [Commissioner of Housing] Secretary of the Office of 55
86	86		Policy and Management in relation to the annual inflation adjustment 56
87	87		in Social Security, if any, becoming effective at any time during the 57
88	88		twelve-month period immediately preceding the first day of October 58
89	89		each year and shall be distributed to the assessors in each municipality 59
90	90		not later than the thirty-first day of December next following. 60
91	91		Sec. 4. Subsection (b) of section 16a-31 of the general statutes is 61
92	92		repealed and the following is substituted in lieu thereof (Effective July 1, 62
93	93		2021): 63
94	94		(b) [A] If an action specified in subsection (a) of this section is subject 64
95	95		to an early public scoping process pursuant to section 22a-1b, the 65
96	96		sponsoring state agency shall request, and the secretary shall provide, 66
97	97		an advisory statement commenting on the extent to which [any of the 67
98	98		actions specified in subsection (a) of this section] such action conforms 68
99	99		to the plan. [and any] Any agency may request, and upon such request 69
100	100		the secretary shall provide, such other advisory reports as the state 70
101	101		agency deems advisable. 71
102	102		Sec. 5. Subsections (c) and (d) of section 7-325 of the general statutes 72
103	103		are repealed and the following is substituted in lieu thereof (Effective July 73
104	104		1, 2021): 74
105	105		(c) The clerk of each district created pursuant to this chapter or any 75
106	106		provisions of the general statutes or any special act, shall report to the 76
107	107		town clerk of each town in which such district is located: (1) If created 77
108	108		by approval of a petition pursuant to subsection (a) of this section on or 78
109	109		after July 1, 1987, within seven days of such approval; and (2) on or 79
110	110		before July 31, 1993, and [annually thereafter for each such district, 80
111	111		irrespective of the date of creation] any time the charter or special act of 81 Substitute Bill No. 870
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118	118		such district is amended. The first report filed after the creation of a 82
119	119		district shall include a list of the officers of such district, a copy of the 83
120	120		charter or special act of such district and such other information on the 84
121	121		organization and the financial status of such district as the Secretary of 85
122	122		the Office of Policy and Management may recommend. A copy of the 86
123	123		charter or special act of such district shall be included in any subsequent 87
124	124		report if such charter or special act was amended after the date of the 88
125	125		previous filing. No district, irrespective of the date of creation, created 89
126	126		by approval of a petition pursuant to subsection (a) of this section shall 90
127	127		exist as a body corporate and politic until the clerk of such district has 91
128	128		filed at least one report required by this subsection. If a district is located 92
129	129		in more than one town, the report shall be filed by the district clerk with 93
130	130		the town clerk of each town in which the district is located. 94
131	131		(d) [Any fine imposed on and after July 1, 1992, on a clerk for failure 95
132	132		to file a report required pursuant to subsection (c) of this section shall 96
133	133		be waived.] Not later than July 1, 2021, and annually thereafter, the tax 97
134	134		collector of each district shall submit a statement to the Secretary of the 98
135	135		Office of Policy and Management on a form prescribed by the secretary. 99
136	136		Such statement shall include complete information concerning the mill 100
137	137		rate and tax levy in the district for the preceding year. Any tax collector 101
138	138		who neglects to submit a true and correct statement shall forfeit one 102
139	139		hundred dollars to the state. 103
140	140		Sec. 6. Subsection (a) of section 19a-308 of the general statutes is 104
141	141		repealed and the following is substituted in lieu thereof (Effective July 1, 105
142	142		2021): 106
143	143		(a) In any town in which there is a burial ground or cemetery 107
144	144		containing more than six places of interment [and not under the control 108
145	145		or management of any currently functioning cemetery association,] that 109
146	146		has been neglected and allowed to grow up to weeds, briars and bushes, 110
147	147		or about which the fences have become broken, decayed or dilapidated, 111
148	148		the selectmen of such town may cause such burial ground or cemetery 112
149	149		to be cleared of weeds, briars and bushes, may mow the ground's lawn 113
150	150		areas and may cause its fences or walls to be repaired and kept in 114 Substitute Bill No. 870
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157	157		orderly and decent condition and its memorial stones to be straightened, 115
158	158		repaired and restored. 116
159	159		Sec. 7. Section 12-62 of the general statutes is repealed and the 117
160	160		following is substituted in lieu thereof (Effective July 1, 2021, and 118
161	161		applicable to assessment years commencing on or after October 1, 2022): 119
162	162		(a) As used in this chapter: 120
163	163		(1) "Assessor" means the person responsible for establishing property 121
164	164		assessments for purposes of a town's grand list and includes a board of 122
165	165		assessors; 123
166	166		(2) "Field review" means the process by which an assessor, a member 124
167	167		of an assessor's staff or person designated by an assessor examines each 125
168	168		parcel of real property in its neighborhood setting, compares observable 126
169	169		attributes to those listed on such parcel's corresponding property 127
170	170		record, makes any necessary corrections based on such observation and 128
171	171		verifies that such parcel's attributes are accounted for in the valuation 129
172	172		being developed for a revaluation; 130
173	173		(3) "Full inspection" or "fully inspect" means to measure or verify the 131
174	174		exterior dimensions of a building or structure and to enter and examine 132
175	175		the interior of such building or structure in order to observe and record 133
176	176		or verify the characteristics and conditions thereof, provided permission 134
177	177		to enter such interior is granted by the property owner or an adult 135
178	178		occupant; 136
179	179		(4) "Planning region" has the same meaning as provided in section 4-137
180	180		124i; 138
181	181		[(4)] (5) "Real property" means all the property described in section 139
182	182		12-64; 140
183	183		[(5)] (6) "Revaluation" or "revalue" means to establish the present true 141
184	184		and actual value of all real property in a town as of a specific assessment 142
185	185		date; 143 Substitute Bill No. 870
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192	192		(7) "Revaluation zone" means one of five geographic areas in the state 144
193	193		established by the secretary utilizing the boundaries of the nine 145
194	194		planning regions; 146
195	195		[(6)] (8) "Secretary" means the Secretary of the Office of Policy and 147
196	196		Management, or said secretary's designee; and 148
197	197		[(7)] (9) "Town" means any town, consolidated town and city or 149
198	198		consolidated town and borough. 150
199	199		(b) (1) (A) Commencing October 1, 2006, and until September 30, 151
200	200		2022, each town shall implement a revaluation not later than the first 152
201	201		day of October that follows, by five years, the October first assessment 153
202	202		date on which the town's previous revaluation became effective, 154
203	203		provided, a town that opted to defer a revaluation, pursuant to section 155
204	204		12-62l, shall implement a revaluation not later than the first day of 156
205	205		October that follows, by five years, the October first assessment date on 157
206	206		which the town's deferred revaluation became effective. 158
207	207		(B) Commencing October 1, 2022, (i) each town shall implement a 159
208	208		revaluation not later than the first day of October that follows, by five 160
209	209		years, an October first assessment date set in accordance with a 161
210	210		revaluation date schedule prescribed by the secretary for each 162
211	211		revaluation zone, (ii) any town's required revaluation subsequent to any 163
212	212		delayed revaluation implemented pursuant to subparagraph (A) of this 164
213	213		subdivision shall be implemented in accordance with this section, and 165
214	214		(iii) any such revaluation subsequent to any delayed revaluation shall 166
215	215		recommence on the date set in such revaluation date schedule 167
216	216		prescribed for the revaluation zone in which such town is located, which 168
217	217		revaluation date schedule applied to such town prior to such delay. 169
218	218		(C) The town shall use assessments derived from each such 170
219	219		revaluation for the purpose of levying property taxes for the assessment 171
220	220		year in which such revaluation is effective and for each assessment year 172
221	221		that follows until the ensuing revaluation becomes effective. 173
222	222		(2) When conducting a revaluation, an assessor shall use generally 174 Substitute Bill No. 870
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229	229		accepted mass appraisal methods which may include, but need not be 175
230	230		limited to, the market sales comparison approach to value, the cost 176
231	231		approach to value and the income approach to value. Prior to the 177
232	232		completion of each revaluation, the assessor shall conduct a field 178
233	233		review. Except in a town that has a single assessor, the members of the 179
234	234		board of assessors shall approve, by majority vote, all valuations 180
235	235		established for a revaluation. 181
236	236		(3) An assessor, member of an assessor's staff or person designated 182
237	237		by an assessor may, at any time, fully inspect any parcel of improved 183
238	238		real property in order to ascertain or verify the accuracy of data listed 184
239	239		on the assessor's property record for such parcel. Except as provided in 185
240	240		subdivision (4) of this subsection, the assessor shall fully inspect each 186
241	241		such parcel once in every ten assessment years, provided, if the full 187
242	242		inspection of any such parcel occurred in an assessment year preceding 188
243	243		that commencing October 1, 1996, the assessor shall fully inspect such 189
244	244		parcel not later than the first day of October of 2009, and shall thereafter 190
245	245		fully inspect such parcel in accordance with this section. Nothing in this 191
246	246		subsection shall require the assessor to fully inspect all of a town's 192
247	247		improved real property parcels in the same assessment year and in no 193
248	248		case shall an assessor be required to fully inspect any such parcel more 194
249	249		than once during every ten assessment years. 195
250	250		(4) An assessor may, at any time during the period in which a full 196
251	251		inspection of each improved parcel of real property is required, send a 197
252	252		questionnaire to the owner of such parcel to (A) obtain information 198
253	253		concerning the property's acquisition, and (B) obtain verification of the 199
254	254		accuracy of data listed on the assessor's property record for such parcel. 200
255	255		An assessor shall develop and institute a quality assurance program 201
256	256		with respect to responses received to such questionnaires. If satisfied 202
257	257		with the results of said program concerning such questionnaires, the 203
258	258		assessor may fully inspect only those parcels of improved real property 204
259	259		for which satisfactory verification of data listed on the assessor's 205
260	260		property record has not been obtained and is otherwise unavailable. The 206
261	261		full inspection requirement in subdivision (3) of this subsection shall not 207 Substitute Bill No. 870
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268	268		apply to any parcel of improved real property for which the assessor 208
269	269		obtains satisfactory verification of data listed on the assessor's property 209
270	270		record. 210
271	271		(c) The following shall be available for public inspection in the 211
272	272		assessor's office, in the manner provided for access to public records in 212
273	273		subsection (a) of section 1-210, not later than the date written notices of 213
274	274		real property valuations are mailed in accordance with subsection (f) of 214
275	275		this section: (1) Any criteria, guidelines, price schedules or statement of 215
276	276		procedures used in such revaluation by the assessor or by any 216
277	277		revaluation company that the assessor designates to perform mass 217
278	278		appraisal or field review functions, all of which shall continue to be 218
279	279		available for public inspection until the town's next revaluation becomes 219
280	280		effective; and (2) a compilation of all real property sales in each 220
281	281		neighborhood for the twelve months preceding the date on which each 221
282	282		revaluation is effective, the selling prices of which are representative of 222
283	283		the fair market values of the properties sold, which compilation shall 223
284	284		continue to be available for public inspection for a period of not less than 224
285	285		twelve months immediately following a revaluation's effective date. If 225
286	286		the assessor changes any property valuation as determined by the 226
287	287		revaluation company, the assessor shall document, in writing, the 227
288	288		reason for such change and shall append such written explanation to the 228
289	289		property card for the real estate parcel whose revaluation was changed. 229
290	290		Nothing in this subsection shall be construed to permit the assessor to 230
291	291		post a plan or drawing of a dwelling unit of a residential property's 231
292	292		interior on the Internet or to otherwise publish such plan or drawing. 232
293	293		(d) (1) The chief executive officer of a town shall notify the Secretary 233
294	294		of the Office of Policy and Management that the town is effecting a 234
295	295		revaluation by sending a written notice to the secretary not later than 235
296	296		thirty days after the date on which such town's assessor signs a grand 236
297	297		list that reflects assessments of real property derived from a revaluation. 237
298	298		Any town that fails to effect a revaluation for the assessment date 238
299	299		required by this section shall be subject to a penalty effective for the 239
300	300		fiscal year commencing on the first day of July following such 240 Substitute Bill No. 870
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307	307		assessment date, and continuing for each successive fiscal year in which 241
308	308		the town fails to levy taxes on the basis of such revaluation, provided 242
309	309		the secretary shall not impose such penalty with respect to any 243
310	310		assessment year in which the provisions of subsection (b) of section 12-244
311	311		117 are applicable. Such penalty shall be the forfeit of the amount 245
312	312		otherwise allocable to such town pursuant to section 7-536, as amended 246
313	313		by this act, and the loss of fifty per cent of the amount of the grant that 247
314	314		is payable to such town pursuant to sections 3-55i, 3-55j and 3-55k. Upon 248
315	315		imposing said penalty, the secretary shall notify the chief executive 249
316	316		officer of the amount of the town's forfeiture for said fiscal year and that 250
317	317		the secretary's certification to the State Comptroller for the payments of 251
318	318		such grant in said year shall reflect the required reduction. 252
319	319		(2) The secretary may waive such penalty if, in the secretary's 253
320	320		opinion, there appears to be reasonable cause for the town not having 254
321	321		implemented a revaluation for the required assessment date, provided 255
322	322		the chief executive officer of the town submits a written request for such 256
323	323		waiver. Reasonable cause shall include: (A) An extraordinary 257
324	324		circumstance or an act of God, (B) the failure on the part of any 258
325	325		revaluation company to complete its contractual duties in a time and 259
326	326		manner allowing for the implementation of such revaluation, and 260
327	327		provided the town imposed the sanctions for such failure provided in a 261
328	328		contract executed with said company, (C) the assessor's death or 262
329	329		incapacitation during the conduct of a revaluation, which results in a 263
330	330		delay of its implementation, or (D) an order by the superior court for the 264
331	331		judicial district in which the town is located postponing such 265
332	332		revaluation, or the potential for such an order with respect to a 266
333	333		proceeding brought before said court. The chief executive officer shall 267
334	334		submit such written request to the secretary not earlier than thirty 268
335	335		business days after the date on which the assessor signs a grand list that 269
336	336		does not reflect real property assessments based on values established 270
337	337		for such required revaluation, and not later than thirty days preceding 271
338	338		the July first commencement date of the fiscal year in which said penalty 272
339	339		is applicable. Such request shall include the reason for the failure of the 273
340	340		town to comply with the provisions of subsection (b) of this section. The 274 Substitute Bill No. 870
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347	347		chief executive officer of such town shall promptly provide any 275
348	348		additional information regarding such failure that the secretary may 276
349	349		require. Not later than sixty days after receiving such request and any 277
350	350		such additional information, the secretary shall notify the chief 278
351	351		executive officer of the secretary's decision to grant or deny the waiver 279
352	352		requested, provided the secretary may delay a decision regarding a 280
353	353		waiver related to a potential court order until not later than sixty days 281
354	354		after the date such court renders the decision. The secretary shall not 282
355	355		grant a penalty waiver under the provisions of this subsection with 283
356	356		respect to consecutive years unless the General Assembly approves such 284
357	357		action. 285
358	358		(e) When conducting a revaluation, an assessor may designate a 286
359	359		revaluation company certified in accordance with section 12-2b to 287
360	360		perform [property] parcel data collection, analysis of such data and any 288
361	361		mass appraisal valuation or field review functions, pursuant to a 289
362	362		method or methods the assessor approves, and may require such 290
363	363		company to prepare and mail the valuation notices required by 291
364	364		subsection (f) of this section, provided nothing in this subsection shall 292
365	365		relieve any assessor of any other requirement relating to such 293
366	366		revaluation imposed by any provisions of the general statutes, any 294
367	367		public or special act, the provisions of any municipal charter that are not 295
368	368		inconsistent with the requirements of this section, or any regulations 296
369	369		adopted pursuant to subsection (g) of this section. 297
370	370		(f) Not earlier than the assessment date that is the effective date of a 298
371	371		revaluation and not later than the tenth calendar day immediately 299
372	372		following the date on which the grand list for said assessment date is 300
373	373		signed, the assessor shall mail a written notice to the last-known address 301
374	374		of the owner of each parcel of real property that was revalued. Such 302
375	375		notice shall include the valuation of such parcel as of said assessment 303
376	376		date and the valuation of such parcel in the last-preceding assessment 304
377	377		year, and shall provide information describing the property owner's 305
378	378		rights to appeal the valuation established for said assessment date, 306
379	379		including the manner in which an appeal may be filed with the board of 307 Substitute Bill No. 870
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386	386		assessment appeals. 308
387	387		(g) The secretary shall adopt regulations, in accordance with the 309
388	388		provisions of chapter 54, which an assessor shall use when conducting 310
389	389		a revaluation. Such regulations shall include (1) provisions governing 311
390	390		the management of the revaluation process, including, but not limited 312
391	391		to, the method of compiling and maintaining property records, 313
392	392		documenting the assessment year during which a full inspection of each 314
393	393		parcel of improved real property occurs, and the method of determining 315
394	394		real property sales data in support of the mass appraisal process, and 316
395	395		(2) provisions establishing criteria for measuring the level and 317
396	396		uniformity of assessments generated from a revaluation, provided such 318
397	397		criteria shall be applicable to different classes of real property with 319
398	398		respect to which a sufficient number of property sales exist. Certification 320
399	399		of compliance with not less than one of said regulatory provisions shall 321
400	400		be required for each revaluation and the assessor shall, not later than the 322
401	401		date on which the grand list reflecting assessments of real property 323
402	402		derived from a revaluation is signed, certify to the secretary and the 324
403	403		chief executive officer, in writing, that the revaluation was conducted in 325
404	404		accordance with said regulatory requirement. Any town effecting a 326
405	405		revaluation with respect to which an assessor is unable to certify such 327
406	406		compliance shall be subject to the penalty provided in subsection (d) of 328
407	407		this section. In the event the assessor designates a revaluation company 329
408	408		to perform mass appraisal valuation or field review functions with 330
409	409		respect to a revaluation, the assessor and the employee of said company 331
410	410		responsible for such function or functions shall jointly sign such 332
411	411		certification. The assessor shall retain a copy of such certification and 333
412	412		any data in support thereof in the assessor's office. The provisions of 334
413	413		subsection (c) of this section concerning the public inspection of criteria, 335
414	414		guidelines, price schedules or statement of procedures used in a 336
415	415		revaluation shall be applicable to such certification and supporting data. 337
416	416		(h) This section shall require the revaluation of real property (1) 338
417	417		designated within the 1983 Settlement boundary and taken into trust by 339
418	418		the federal government for the Mashantucket Pequot Tribal Nation 340 Substitute Bill No. 870
419	419
420	420
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423	423		12 of 25
424	424
425	425		before June 8, 1999, or (2) taken into trust by the federal government for 341
426	426		the Mohegan Tribe of Indians of Connecticut. 342
427	427		(i) Each assessor shall file with the secretary parcel data from each 343
428	428		revaluation implemented pursuant to this section upon forms 344
429	429		prescribed and furnished by the secretary, which forms shall be so 345
430	430		prescribed and furnished not later than thirty days prior to the date set 346
431	431		by the secretary for such filing. 347
432	432		Sec. 8. Section 12-62g of the general statutes is repealed and the 348
433	433		following is substituted in lieu thereof (Effective October 1, 2021): 349
434	434		In conjunction with each municipal revaluation of property in 350
435	435		accordance with section 12-62, as amended by this act, each 351
436	436		municipality shall increase (1) the amount of the exemption granted 352
437	437		pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of 353
438	438		section 12-81, and (2) the amount of the exemption that each 354
439	439		municipality may allow pursuant to section 12-81f, for such year and for 355
440	440		each subsequent assessment year by multiplying the amount of 356
441	441		exemption in each of said subdivisions by a multiplier determined by 357
442	442		dividing the net taxable grand list for such year of revaluation by the net 358
443	443		taxable grand list of the last year prior to such revaluation and rounding 359
444	444		off the product to the nearest integer. 360
445	445		Sec. 9. Subsection (c) of section 12-55 of the general statutes is 361
446	446		repealed and the following is substituted in lieu thereof (Effective October 362
447	447		1, 2021): 363
448	448		(c) Each notice of assessment increase sent pursuant to this section 364
449	449		shall include: (1) The gross valuation, net valuation and any exempt 365
450	450		amounts prior to and after such increase; and (2) information describing 366
451	451		the manner in which an appeal may be filed with the board of 367
452	452		assessment appeals. If a notice of assessment increase affects the value 368
453	453		of personal property and the assessor or board of assessors used a 369
454	454		methodology to determine such value that differs from the 370
455	455		methodology previously used, such notice shall include a statement 371 Substitute Bill No. 870
456	456
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460	460		13 of 25
461	461
462	462		concerning such change in methodology, which shall indicate the 372
463	463		current methodology and the one that the assessor or assessors used for 373
464	464		the valuation prior to such increase. Each such notice shall be mailed not 374
465	465		earlier than the assessment date and not later than the tenth calendar 375
466	466		day immediately following the date on which the assessor or board of 376
467	467		assessors signs and attests to the grand list. If any such assessment 377
468	468		increase notice is sent later than the time period prescribed in this 378
469	469		subsection, such increase shall become effective on the next succeeding 379
470	470		grand list. 380
471	471		Sec. 10. Section 12-89 of the general statutes is repealed and the 381
472	472		following is substituted in lieu thereof (Effective October 1, 2021, and 382
473	473		applicable to assessment years commencing on or after October 1, 2021): 383
474	474		(a) The assessor or board of assessors of each town, consolidated 384
475	475		town and city or consolidated town and borough shall inspect the 385
476	476		statements and applications filed [with it and required by] pursuant to 386
477	477		sections 12-81 and 12-87 [from scientific, educational, literary, historical, 387
478	478		charitable, agricultural and cemetery organizations, shall] and 388
479	479		determine what part, if any, of the property claimed to be exempt [by 389
480	480		the organization] shall be in fact exempt. [and] The assessor or board of 390
481	481		assessors shall place a valuation upon all such property, if any, as is 391
482	482		found to be taxable, provided any property acquired by any tax-exempt 392
483	483		organization after the first day of October shall first become exempt on 393
484	484		the assessment date next succeeding the date of acquisition. 394
485	485		(b) Upon the denial in whole or in part of a statement or application 395
486	486		inspected pursuant to subsection (a) of this section, the assessor or board 396
487	487		of assessors shall mail a written notice of such denial to the last known 397
488	488		address of the property owner or lessee. Such notice shall be mailed not 398
489	489		earlier than the assessment date and not later than the tenth calendar 399
490	490		day immediately following the date on which the assessor or board of 400
491	491		assessors signs and attests to the grand list pursuant to section 12-55, as 401
492	492		amended by this act. Such notice shall include (1) the gross assessed 402
493	493		valuation of the property, the amounts of any exemption granted and 403
494	494		the net taxable valuation of the property, and (2) a statement that the 404 Substitute Bill No. 870
495	495
496	496
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499	499		14 of 25
500	500
501	501		owner or lessee may appeal the decision of the assessor or board of 405
502	502		assessors pursuant to subsection (c) of this section. 406
503	503		(c) Any taxpayer or organization filing a tax-exempt statement or 407
504	504		application for exemption, aggrieved at the action of the assessor or 408
505	505		board of assessors, may appeal, within the time prescribed by law for 409
506	506		such appeals, to the board of assessment appeals. Any such taxpayer or 410
507	507		organization claiming to be aggrieved by the action of the board of 411
508	508		assessment appeals may, within two months from the time of such 412
509	509		action, make application in the nature of an appeal therefrom to the 413
510	510		superior court for the judicial district in which such property is situated. 414
511	511		Sec. 11. Section 12-117a of the general statutes is repealed and the 415
512	512		following is substituted in lieu thereof (Effective July 1, 2021): 416
513	513		(a) Any person, including any lessee of real property whose lease has 417
514	514		been recorded as provided in section 47-19 and who is bound under the 418
515	515		terms of his lease to pay real property taxes, claiming to be aggrieved 419
516	516		by the action of the board of tax review or the board of assessment 420
517	517		appeals, as the case may be, in any town or city may, within two months 421
518	518		from the date of the mailing of notice of such action, make application, 422
519	519		in the nature of an appeal therefrom, with respect to the assessment list 423
520	520		for the assessment year commencing October 1, 1989, October 1, 1990, 424
521	521		October 1, 1991, October 1, 1992, October 1, 1993, October 1, 1994, or 425
522	522		October 1, 1995, and with respect to the assessment list for assessment 426
523	523		years thereafter, to the superior court for the judicial district in which 427
524	524		such town or city is situated, which shall be accompanied by a citation 428
525	525		to such town or city to appear before said court. Such citation shall be 429
526	526		signed by the same authority and such appeal shall be returnable at the 430
527	527		same time and served and returned in the same manner as is required 431
528	528		in case of a summons in a civil action. The authority issuing the citation 432
529	529		shall take from the applicant a bond or recognizance to such town or 433
530	530		city, with surety, to prosecute the application to effect and to comply 434
531	531		with and conform to the orders and decrees of the court in the premises. 435
532	532		Any such application shall be a preferred case, to be heard, unless good 436
533	533		cause appears to the contrary, at the first session, by the court or by a 437 Substitute Bill No. 870
534	534
535	535
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539	539
540	540		committee appointed by the court. The pendency of such application 438
541	541		shall not suspend an action by such town or city to collect not more than 439
542	542		seventy-five per cent of the tax so assessed or not more than ninety per 440
543	543		cent of such tax with respect to any real property for which the assessed 441
544	544		value is five hundred thousand dollars or more, and upon which such 442
545	545		appeal is taken. If, during the pendency of such appeal, a new 443
546	546		assessment year begins, the applicant may amend his application as to 444
547	547		any matter therein, including an appeal for such new year, which is 445
548	548		affected by the inception of such new year and such applicant need not 446
549	549		appear before the board of tax review or board of assessment appeals, 447
550	550		as the case may be, to make such amendment effective. The court shall 448
551	551		have power to grant such relief as to justice and equity appertains, upon 449
552	552		such terms and in such manner and form as appear equitable, and, if the 450
553	553		application appears to have been made without probable cause, may tax 451
554	554		double or triple costs, as the case appears to demand; and, upon all such 452
555	555		applications, costs may be taxed at the discretion of the court. If the 453
556	556		assessment made by the board of tax review or board of assessment 454
557	557		appeals, as the case may be, is reduced by said court, the applicant shall 455
558	558		be reimbursed by the town or city for any overpayment of taxes, 456
559	559		together with interest and any costs awarded by the court, or, at the 457
560	560		applicant's option, shall be granted a tax credit for such overpayment, 458
561	561		interest and any costs awarded by the court. Upon motion, said court 459
562	562		shall, in event of such overpayment, enter judgment in favor of such 460
563	563		applicant and against such city or town for the whole amount of such 461
564	564		overpayment, less any lien recording fees incurred under sections 7-34a 462
565	565		and 12-176, together with interest and any costs awarded by the court. 463
566	566		The amount to which the assessment is so reduced shall be the assessed 464
567	567		value of such property on the grand lists for succeeding years until the 465
568	568		tax assessor finds that the value of the applicant's property has increased 466
569	569		or decreased. 467
570	570		(b) No person who is compensated on a contingency basis for expert 468
571	571		testimony concerning the value of an applicant's property shall testify 469
572	572		in any appeal brought pursuant to this section. 470 Substitute Bill No. 870
573	573
574	574
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578	578
579	579		Sec. 12. Section 12-119 of the general statutes is repealed and the 471
580	580		following is substituted in lieu thereof (Effective July 1, 2021): 472
581	581		(a) When it is claimed that a tax has been laid on property not taxable 473
582	582		in the town or city in whose tax list such property was set, or that a tax 474
583	583		laid on property was computed on an assessment which, under all the 475
584	584		circumstances, was manifestly excessive and could not have been 476
585	585		arrived at except by disregarding the provisions of the statutes for 477
586	586		determining the valuation of such property, the owner thereof or any 478
587	587		lessee thereof whose lease has been recorded as provided in section 47-479
588	588		19 and who is bound under the terms of his lease to pay real property 480
589	589		taxes, prior to the payment of such tax, may, in addition to the other 481
590	590		remedies provided by law, make application for relief to the superior 482
591	591		court for the judicial district in which such town or city is situated. Such 483
592	592		application may be made within one year from the date as of which the 484
593	593		property was last evaluated for purposes of taxation and shall be served 485
594	594		and returned in the same manner as is required in the case of a summons 486
595	595		in a civil action, and the pendency of such application shall not suspend 487
596	596		action upon the tax against the applicant. In all such actions, the 488
597	597		Superior Court shall have power to grant such relief upon such terms 489
598	598		and in such manner and form as to justice and equity appertains, and 490
599	599		costs may be taxed at the discretion of the court. If such assessment is 491
600	600		reduced by said court, the applicant shall be reimbursed by the town or 492
601	601		city for any overpayment of taxes in accordance with the judgment of 493
602	602		said court. 494
603	603		(b) No person who is compensated on a contingency basis for expert 495
604	604		testimony concerning the value of an applicant's property shall testify 496
605	605		in any application for relief brought pursuant to this section. 497
606	606		Sec. 13. Subsection (d) of section 12-129b of the general statutes is 498
607	607		repealed and the following is substituted in lieu thereof (Effective July 1, 499
608	608		2021): 500
609	609		(d) If any person with respect to whom a claim for tax relief in 501
610	610		accordance with this section and section 12-129c has been approved for 502 Substitute Bill No. 870
611	611
612	612
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616	616
617	617		any assessment year transfers, assigns, grants or otherwise conveys 503
618	618		subsequent to the first day of October, but prior to the first day of 504
619	619		August in such assessment year the interest in real property to which 505
620	620		such claim for tax relief is related, regardless of whether such transfer, 506
621	621		assignment, grant or conveyance is voluntary or involuntary, the 507
622	622		amount of such tax relief benefit, determined as the amount by which 508
623	623		the tax payable without benefit of this section exceeds the tax payable 509
624	624		under the provisions of this section, shall be a pro rata portion of the 510
625	625		amount otherwise applicable in such assessment year to be determined 511
626	626		by a fraction the numerator of which shall be the number of full months 512
627	627		from the first day of October in such assessment year to the date of such 513
628	628		conveyance and the denominator of which shall be twelve. If such 514
629	629		conveyance occurs in the month of October the grantor shall be 515
630	630		disqualified for such tax relief in such assessment year. The grantee shall 516
631	631		be required within a period not exceeding ten days immediately 517
632	632		following the date of such conveyance to notify the assessor thereof, or 518
633	633		in the absence of such notice, upon determination by the assessor that 519
634	634		such transfer, assignment, grant or conveyance has occurred, the 520
635	635		assessor shall (1) determine the amount of tax relief benefit to which the 521
636	636		grantor is entitled for such assessment year with respect to the interest 522
637	637		in real property conveyed and notify the tax collector of the reduced 523
638	638		amount of such benefit and (2) notify the Secretary of the Office of Policy 524
639	639		and Management on or before the October first next following the end 525
640	640		of the assessment year in which such conveyance occurs of the reduction 526
641	641		in such benefit for purposes of a corresponding adjustment in the 527
642	642		amount of state payment to the municipality next following as 528
643	643		reimbursement for the revenue loss related to such tax relief. On or after 529
644	644		December 1, 1989, any municipality which neglects to transmit to the 530
645	645		Secretary of the Office of Policy and Management the adjustment as 531
646	646		required by this section shall forfeit two hundred fifty dollars to the 532
647	647		state, provided said secretary may waive such forfeiture in accordance 533
648	648		with procedures and standards adopted by regulation in accordance 534
649	649		with chapter 54. Upon receipt of such notice from the assessor, the tax 535
650	650		collector shall, if such notice is received after the tax due date in the 536
651	651		municipality, within [ten] thirty days thereafter mail or hand a bill to 537 Substitute Bill No. 870
652	652
653	653
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657	657
658	658		the grantee stating the additional amount of tax due as determined by 538
659	659		the assessor or assessors. Such tax shall be due and payable and 539
660	660		collectible as other property taxes and subject to the same liens and 540
661	661		processes of collection, provided such tax shall be due and payable in 541
662	662		an initial or single installment not sooner than thirty days after the date 542
663	663		such bill is mailed or handed to the grantee and in equal amounts in any 543
664	664		remaining, regular installments as the same are due and payable. 544
665	665		Sec. 14. Subsection (i) of section 12-170aa of the general statutes is 545
666	666		repealed and the following is substituted in lieu thereof (Effective July 1, 546
667	667		2021): 547
668	668		(i) If any person with respect to whom a claim for tax reduction in 548
669	669		accordance with this section has been approved for any assessment year 549
670	670		transfers, assigns, grants or otherwise conveys on or after the first day 550
671	671		of October but prior to the first day of August in such assessment year 551
672	672		the interest in real property to which such claim for tax credit is related, 552
673	673		regardless of whether such transfer, assignment, grant or conveyance is 553
674	674		voluntary or involuntary, the amount of such tax credit shall be a pro 554
675	675		rata portion of the amount otherwise applicable in such assessment year 555
676	676		to be determined by a fraction the numerator of which shall be the 556
677	677		number of full months from the first day of October in such assessment 557
678	678		year to the date of such conveyance and the denominator of which shall 558
679	679		be twelve. If such conveyance occurs in the month of October the 559
680	680		grantor shall be disqualified for tax credit in such assessment year. The 560
681	681		grantee shall be required within a period not exceeding ten days 561
682	682		immediately following the date of such conveyance to notify the 562
683	683		assessor thereof, or in the absence of such notice, upon determination 563
684	684		by the assessor that such transfer, assignment, grant or conveyance has 564
685	685		occurred, the assessor shall (1) determine the amount of tax reduction to 565
686	686		which the grantor is entitled for such assessment year with respect to 566
687	687		the interest in real property conveyed and notify the tax collector of the 567
688	688		reduced amount of tax reduction applicable to such interest and (2) 568
689	689		notify the Secretary of the Office of Policy and Management on or before 569
690	690		the October first immediately following the end of the assessment year 570 Substitute Bill No. 870
691	691
692	692
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696	696
697	697		in which such conveyance occurs of the reduction in such tax reduction 571
698	698		for purposes of a corresponding adjustment in the amount of state 572
699	699		payment to the municipality next following as reimbursement for the 573
700	700		revenue loss related to such tax reductions. On or after December 1, 574
701	701		1987, any municipality which neglects to transmit to the Secretary of the 575
702	702		Office of Policy and Management the claim as required by this section 576
703	703		shall forfeit two hundred fifty dollars to the state provided the secretary 577
704	704		may waive such forfeiture in accordance with procedures and standards 578
705	705		established by regulations adopted in accordance with chapter 54. Upon 579
706	706		receipt of such notice from the assessor, the tax collector shall, if such 580
707	707		notice is received after the tax due date in the municipality, within [ten] 581
708	708		thirty days thereafter mail or hand a bill to the grantee stating the 582
709	709		additional amount of tax due as determined by the assessor. Such tax 583
710	710		shall be due and payable and collectible as other property taxes and 584
711	711		subject to the same liens and processes of collection, provided such tax 585
712	712		shall be due and payable in an initial or single installment not sooner 586
713	713		than thirty days after the date such bill is mailed or handed to the 587
714	714		grantee and in equal amounts in any remaining, regular installments as 588
715	715		the same are due and payable. 589
716	716		Sec. 15. Subsection (b) of section 12-57 of the general statutes is 590
717	717		repealed and the following is substituted in lieu thereof (Effective July 1, 591
718	718		2021): 592
719	719		(b) When it has been determined by the assessors of a municipality, 593
720	720		at any time, that a motor vehicle registered with the Department of 594
721	721		Motor Vehicles has been assessed when it should not have been, the 595
722	722		assessors shall issue a certificate of correction removing such vehicle 596
723	723		from the list of the person who was assessed in error, and, if such vehicle 597
724	724		should have been subject to taxation for the same taxing period on the 598
725	725		grand list of another municipality in this state, the assessors shall 599
726	726		promptly notify, in writing, the assessors of the municipality where the 600
727	727		vehicle should be properly assessed and taxed, and the assessors of such 601
728	728		municipality shall assess such vehicle and shall thereupon issue a 602
729	729		certificate of correction adding such vehicle to the list of the person 603 Substitute Bill No. 870
730	730
731	731
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735	735
736	736		owning such vehicle, and the tax thereon shall be levied and collected 604
737	737		by the tax collector. Upon the issuance of a certificate of correction, any 605
738	738		person taxed in error may make application in writing to the collector 606
739	739		of taxes for the refund of the erroneously collected amount pursuant to 607
740	740		section 12-129, as amended by this act. 608
741	741		Sec. 16. Section 12-129 of the general statutes is repealed and the 609
742	742		following is substituted in lieu thereof (Effective July 1, 2021): 610
743	743		Any person, firm or corporation who pays any property tax in excess 611
744	744		of the principal of such tax as entered in the rate book of the tax collector 612
745	745		and covered by his warrant therein, or in excess of the legal interest, 613
746	746		penalty or fees pertaining to such tax, or who pays a tax from which the 614
747	747		payor is by statute exempt and entitled to an abatement, or who, by 615
748	748		reason of a clerical error on the part of the assessor or board of 616
749	749		assessment appeals, pays a tax in excess of that which should have been 617
750	750		assessed against his property, or who is entitled to a refund because of 618
751	751		the issuance of a certificate of correction, may make application in 619
752	752		writing to the collector of taxes for the refund of such amount. Such 620
753	753		application shall be delivered or postmarked by the later of (1) three 621
754	754		years from the date such tax was due, (2) such extended deadline as the 622
755	755		municipality may, by ordinance, establish, or (3) ninety days after the 623
756	756		deletion of any item of tax assessment by a final court order or pursuant 624
757	757		to subdivision (3) of subsection (c) of section 12-53, subsection (b) of 625
758	758		section 12-57, as amended by this act, or section 12-113. Such application 626
759	759		shall contain a recital of the facts and shall state the amount of the refund 627
760	760		requested. The collector shall, after examination of such application, 628
761	761		refer the same, with his recommendations thereon, to the board of 629
762	762		selectmen in a town or to the corresponding authority in any other 630
763	763		municipality, and shall certify to the amount of refund, if any, to which 631
764	764		the applicant is entitled. The existence of another tax delinquency or 632
765	765		other debt owed by the same person, firm or corporation shall be 633
766	766		sufficient grounds for denying the application. Upon such denial, any 634
767	767		overpayment shall be applied to such delinquency or other debt. Upon 635
768	768		receipt of such application and certification, the selectmen or such other 636 Substitute Bill No. 870
769	769
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774	774
775	775		authority shall draw an order upon the treasurer in favor of such 637
776	776		applicant for the amount of refund so certified. Any action taken by such 638
777	777		selectmen or such other authority shall be a matter of record, and the tax 639
778	778		collector shall be notified in writing of such action. Upon receipt of 640
779	779		notice of such action, the collector shall make in his rate book a notation 641
780	780		which will date, describe and identify each such transaction. Each tax 642
781	781		collector shall, at the end of each fiscal year, prepare a statement 643
782	782		showing the amount of each such refund, to whom made and the reason 644
783	783		therefor. Such statement shall be published in the annual report of the 645
784	784		municipality or filed in the town clerk's office within sixty days of the 646
785	785		end of the fiscal year. Any payment for which no timely application is 647
786	786		made or granted under this section shall permanently remain the 648
787	787		property of the municipality. Nothing in this section shall be construed 649
788	788		to allow a refund based upon an error of judgment by the assessors. 650
789	789		Notwithstanding the provisions of this section, the legislative body of a 651
790	790		municipality may, by ordinance, authorize the tax collector to retain 652
791	791		payments in excess of the amount due provided the amount of the 653
792	792		excess payment is less than five dollars. 654
793	793		Sec. 17. Subsection (e) of section 12-81a of the general statutes is 655
794	794		repealed and the following is substituted in lieu thereof (Effective July 1, 656
795	795		2021): 657
796	796		(e) Upon receipt of such notice from the assessor, the tax collector of 658
797	797		the town shall, if such notice is received after the normal billing date, 659
798	798		within [ten] thirty days thereafter mail or hand a bill to the purchaser 660
799	799		based upon an amount prorated by the assessor. Such tax shall be due 661
800	800		and payable and collectible as other municipal taxes and subject to the 662
801	801		same liens and processes of collection; provided such tax shall be due 663
802	802		and payable in an initial or single installment due and payable not 664
803	803		sooner than thirty days after the date such bill is mailed or handed to 665
804	804		the purchaser, and in any remaining, regular installments, as the same 666
805	805		are due and payable, and the several installments of a tax so due and 667
806	806		payable shall be equal. 668
807	807		Sec. 18. Section 12-128 of the general statutes is repealed and the 669 Substitute Bill No. 870
808	808
809	809
810	810		LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00870-
811		-	~~R02~~-SB.docx }
	811	+	R01-SB.docx }
812	812		22 of 25
813	813
814	814		following is substituted in lieu thereof (Effective July 1, 2021): 670
815	815		The amount of any tax which has been collected erroneously from 671
816	816		any person who has served in the Army, Navy, Marine Corps, Coast 672
817	817		Guard or Air Force of the United States, or from his relative, as specified 673
818	818		in section 12-81, may be recovered from the municipality to which the 674
819	819		same has been paid at any time within six years from the date of such 675
820	820		payment upon presentation of a claim therefor to the [collector of taxes] 676
821	821		assessor. The [collector] assessor shall examine such claim and, upon 677
822	822		finding the claimant entitled thereto, shall [certify to that effect to the 678
823	823		selectmen of such town or other proper official of such municipality. 679
824	824		Upon receipt of such certification, the selectmen or other proper official 680
825	825		shall draw an order upon the treasurer in favor of such claimant for the 681
826	826		amount, without interest, to which such claimant is entitled] issue a 682
827	827		certificate of correction. Upon the issuance of a certificate of correction, 683
828	828		any person taxed in error may make application in writing to the 684
829	829		collector of taxes for the refund of the erroneously taxed amount. Such 685
830	830		application shall contain a recital of the facts and the amount of the 686
831	831		refund requested. The collector shall, after examination of such 687
832	832		application, refer the same, with the collector's recommendations 688
833	833		thereon, to the board of selectmen in a town or the corresponding 689
834	834		authority in any other municipality, and certify to the amount of refund, 690
835	835		without interest, to which the person is entitled. Any payment for which 691
836	836		no timely application is made or granted under this section shall be the 692
837	837		property of the municipality. 693
838	838		Sec. 19. Subsection (a) of section 12-170f of the general statutes is 694
839	839		repealed and the following is substituted in lieu thereof (Effective July 1, 695
840	840		2021): 696
841	841		(a) Any renter, believing himself or herself to be entitled to a grant 697
842	842		under section 12-170d for any calendar year, shall apply for such grant 698
843	843		to the assessor of the municipality in which the renter resides or to the 699
844	844		duly authorized agent of such assessor or municipality on or after April 700
845	845		first and not later than October first of each year with respect to such 701
846	846		grant for the calendar year preceding each such year, on a form 702 Substitute Bill No. 870
847	847
848	848
849	849		LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00870-
850		-	~~R02~~-SB.docx }
	850	+	R01-SB.docx }
851	851		23 of 25
852	852
853	853		prescribed and furnished by the Secretary of the Office of Policy and 703
854	854		Management to the assessor. A renter may apply to the secretary prior 704
855	855		to [December] November fifteenth of the claim year for an extension of 705
856	856		the application period. The secretary may grant such extension in the 706
857	857		case of extenuating circumstance due to illness or incapacitation as 707
858	858		evidenced by a certificate signed by a physician or an advanced practice 708
859	859		registered nurse to that extent, or if the secretary determines there is 709
860	860		good cause for doing so. A renter making such application shall present 710
861	861		to such assessor or agent, in substantiation of the renter's application, a 711
862	862		copy of the renter's federal income tax return, and if not required to file 712
863	863		a federal income tax return, such other evidence of qualifying income, 713
864	864		receipts for money received, or cancelled checks, or copies thereof, and 714
865	865		any other evidence the assessor or such agent may require. When the 715
866	866		assessor or agent is satisfied that the applying renter is entitled to a 716
867	867		grant, such assessor or agent shall issue a certificate of grant in such 717
868	868		form as the secretary may prescribe and supply showing the amount of 718
869	869		the grant due. 719
870	870		Sec. 20. Subsection (h) of section 4-66l of the general statutes is 720
871	871		repealed and the following is substituted in lieu thereof (Effective July 1, 721
872	872		2021): 722
873	873		(h) (1) Except as provided in subdivision (2) of this subsection, for the 723
874	874		fiscal year ending June 30, 2018, and each fiscal year thereafter, the 724
875	875		amount of the grant payable to a municipality in any year in accordance 725
876	876		with subsection (d) or (f) of this section shall be reduced if such 726
877	877		municipality increases its adopted budget expenditures for such fiscal 727
878	878		year above a cap equal to the amount of adopted budget expenditures 728
879	879		authorized for the previous fiscal year by 2.5 per cent or more or the rate 729
880	880		of inflation, whichever is greater. Such reduction shall be in an amount 730
881	881		equal to fifty cents for every dollar expended over the cap set forth in 731
882	882		this subsection. For the purposes of this section, (A) "municipal 732
883	883		spending" does not include expenditures for debt service, special 733
884	884		education, implementation of court orders or arbitration awards, 734
885	885		expenditures associated with a major disaster or emergency declaration 735 Substitute Bill No. 870
886	886
887	887
888	888		LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00870-
889		-	~~R02~~-SB.docx }
	889	+	R01-SB.docx }
890	890		24 of 25
891	891
892	892		by the President of the United States, a disaster emergency declaration 736
893	893		issued by the Governor pursuant to chapter 517 or any disbursement 737
894	894		made to a district pursuant to subsection (c) or (g) of this section, 738
895	895		budgeting for an audited deficit, nonrecurring grants, capital 739
896	896		expenditures or payments on unfunded pension liabilities, (B) "adopted 740
897	897		budget expenditures" includes expenditures from a municipality's 741
898	898		general fund and expenditures from any nonbudgeted funds, and (C) 742
899	899		"capital expenditure" means a nonrecurring capital expenditure of one 743
900	900		hundred thousand dollars or more. Each municipality shall annually 744
901	901		certify to the secretary, on a form prescribed by said secretary, whether 745
902	902		such municipality has exceeded the cap set forth in this subsection and 746
903	903		if so the amount by which the cap was exceeded, except that in any fiscal 747
904	904		year for which the secretary publishes a list of payments made to 748
905	905		municipalities by state agencies, such certification shall not be required. 749
906	906		(2) For the fiscal year ending June 30, 2018, and each fiscal year 750
907	907		thereafter, the amount of the grant payable to a municipality in any year 751
908	908		in accordance with subsection (d) or (f) of this section shall not be 752
909	909		reduced in the case of a municipality whose adopted budget 753
910	910		expenditures exceed the cap set forth in subdivision (1) of this 754
911	911		subsection by an amount proportionate to any increase to its municipal 755
912	912		population from the previous fiscal year, as determined by the secretary. 756
913	913		Sec. 21. Sections 7-148dd, 12-63i and 12-63j of the general statutes are 757
914	914		repealed. (Effective July 1, 2021)758
915	915		This act shall take effect as follows and shall amend the following
916	916		sections:
917	917
918	918		Section 1 October 1, 2021, and
919	919		applicable to assessment
920	920		years commencing on or
921	921		after October 1, 2021
922	922		12-81g(b)
923	923		Sec. 2 October 1, 2021, and
924	924		applicable to assessment
925	925		years commencing on or
926	926		after October 1, 2021
927	927		12-81cc Substitute Bill No. 870
928	928
929	929
930	930		LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00870-
931		-	~~R02~~-SB.docx }
	931	+	R01-SB.docx }
932	932		25 of 25
933	933
934	934		Sec. 3 July 1, 2021 12-170e(a)(2)
935	935		Sec. 4 July 1, 2021 16a-31(b)
936	936		Sec. 5 July 1, 2021 7-325(c) and (d)
937	937		Sec. 6 July 1, 2021 19a-308(a)
938	938		Sec. 7 July 1, 2021, and
939	939		applicable to assessment
940	940		years commencing on or
941	941		after October 1, 2022
942	942		12-62
943	943		Sec. 8 October 1, 2021 12-62g
944	944		Sec. 9 October 1, 2021 12-55(c)
945	945		Sec. 10 October 1, 2021, and
946	946		applicable to assessment
947	947		years commencing on or
948	948		after October 1, 2021
949	949		12-89
950	950		Sec. 11 July 1, 2021 12-117a
951	951		Sec. 12 July 1, 2021 12-119
952	952		Sec. 13 July 1, 2021 12-129b(d)
953	953		Sec. 14 July 1, 2021 12-170aa(i)
954	954		Sec. 15 July 1, 2021 12-57(b)
955	955		Sec. 16 July 1, 2021 12-129
956	956		Sec. 17 July 1, 2021 12-81a(e)
957	957		Sec. 18 July 1, 2021 12-128
958	958		Sec. 19 July 1, 2021 12-170f(a)
959	959		Sec. 20 July 1, 2021 4-66l(h)
960	960		Sec. 21 July 1, 2021 Repealer section
961	961
	962	+	Statement of Legislative Commissioners:
	963	+	In Section 10(b), "grant" was changed to "grand" for accuracy, and in
	964	+	Section 18, "corresponding municipality" was changed to
	965	+	"corresponding authority" for accuracy.
962	966
963	967		PD Joint Favorable Subst.
964		-	JUD Joint Favorable
965	968