Connecticut 2021 Regular Session

Connecticut Senate Bill SB00873 Compare Versions

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

Old	New	Differences
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5	5	LCO No. 3265 1 of 28
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7	7	General Assembly Raised Bill No. 873
8	8	January Session, 2021
9	9	LCO No. 3265
10	10
11	11
12	12	Referred to Committee on FINANCE, REVENUE AND
13	13	BONDING
14	14
15	15
16	16	Introduced by:
17	17	(FIN)
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22	22	AN ACT MITIGATING ADVERSE TAX CONSEQUENC ES RESULTING
23	23	FROM EMPLOYEES WORKI NG REMOTELY DURING COVI D-19, AND
24	24	CONCERNING THE REMOV AL OF LIENS ON THE PROPERTY OF
25	25	PUBLIC ASSISTANCE BE NEFICIARIES AND A THREE-TIERED
26	26	GRANTS IN LIEU OF TAXES PROGRAM.
27	27	Be it enacted by the Senate and House of Representatives in General
28	28	Assembly convened:
29	29
30	30	Section 1. (Effective from passage) (a) As used in this section, 1
31	31	"convenience of the employer rule" means a law or rule that is 2
32	32	substantially similar to that set forth in section 12-711 of the general 3
33	33	statutes, whether or not reciprocal, and "COVID-19" means the 4
34	34	respiratory disease designated by the World Health Organization on 5
35	35	February 11, 2020, as coronavirus 19, and any related mutation thereof 6
36	36	recognized by said organization as a communicable respiratory disease. 7
37	37	(b) Notwithstanding any provision of title 12 of the general statutes, 8
38	38	for the taxable year commencing January 1, 2020: 9
39	39	(1) Any resident who paid income tax to any other state that uses a 10
40	40	convenience of the employer rule shall be allowed a credit against such 11 Raised Bill No. 873
41	41
42	42
43	43
44	44	LCO No. 3265 2 of 28
45	45
46	46	resident's Connecticut income tax, for the tax paid to such other state on 12
47	47	income earned by such resident while working remotely from this state 13
48	48	for said taxable year, including while obligated by necessity to work 14
49	49	remotely from this state; 15
50	50	(2) Any resident who paid income tax to any other state that has 16
51	51	enacted a law or rule requiring a nonresident employee to pay 17
52	52	nonresident income tax to such other state on income earned while such 18
53	53	nonresident employee was working remotely from this state due to 19
54	54	COVID-19 if, immediately prior to March 11, 2020, such nonresident 20
55	55	employee was performing such work within such other state, shall be 21
56	56	allowed a credit against such resident's Connecticut income tax, for the 22
57	57	tax paid to such other state on income earned by such resident while 23
58	58	working remotely from this state for said taxable year; and 24
59	59	(3) The Department of Revenue Services shall not consider, in 25
60	60	determining whether an employer has nexus with this state for 26
61	61	purposes of the imposition of any Connecticut tax, the activities of an 27
62	62	employee who worked remotely from this state during said taxable year 28
63	63	solely due to COVID-19. 29
64	64	Sec. 2. Section 4a-13 of the general statutes is repealed and the 30
65	65	following is substituted in lieu thereof (Effective July 1, 2021): 31
66	66	For purposes of this section and section 4a-16, as amended by this act, 32
67	67	"cash assistance" means payments made to a beneficiary of the aid to 33
68	68	families with dependent children program, the state-administered 34
69	69	general assistance program, the state supplement program or the 35
70	70	temporary family assistance program. The Commissioner of 36
71	71	Administrative Services may accept mortgage notes and mortgage 37
72	72	deeds in payment of claims due for [welfare assistance or] (1) 38
73	73	institutional care [,] in state humane institutions, as defined in section 39
74	74	17b-222, or correctional institutions administered by the Commissioner 40
75	75	of Correction, and (2) cash assistance and medical assistance, provided 41
76	76	that no such claims shall be due and payable from mortgage notes and 42
77	77	mortgage deeds valued at two hundred fifty thousand dollars or less 43 Raised Bill No. 873
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79	79
80	80
81	81	LCO No. 3265 3 of 28
82	82
83	83	unless required under federal law or the provisions of section 18-85c. 44
84	84	The commissioner may accept such mortgage notes and mortgage deeds 45
85	85	on such terms and conditions as the commissioner deems proper and 46
86	86	reasonable, and such encumbrances may be foreclosed in an action 47
87	87	brought in a court of competent jurisdiction by the commissioner on 48
88	88	behalf of the state. Any such encumbrance shall be released by the 49
89	89	commissioner upon payment of the amount by it secured. 50
90	90	Sec. 3. Section 4a-16 of the general statutes is repealed and the 51
91	91	following is substituted in lieu thereof (Effective July 1, 2021): 52
92	92	When any person supported or cared for by the state (1) under a 53
93	93	program of [public] cash or medical assistance, [or] (2) in an institution 54
94	94	maintained by the Department of Developmental Services or 55
95	95	Department of Mental Health and Addiction Services, [or] (3) when an 56
96	96	inmate of the Department of Correction, or [when any] (4) as a child 57
97	97	committed to the Commissioner of Social Services or Commissioner of 58
98	98	Children and Families dies, leaving only personal estate, including 59
99	99	personal assets owing and due the estate after death, not exceeding the 60
100	100	aggregate value, as described in section 45a-273, as amended by this act, 61
101	101	the Commissioner of Administrative Services or the commissioner's 62
102	102	authorized representative shall [, upon filing] file with the probate court 63
103	103	having jurisdiction of such estate a certificate that the total estate is 64
104	104	under the aggregate value, as described in section 45a-273, as amended 65
105	105	by this act, and the claim of the state for the cost of any care or support, 66
106	106	required to be recovered under federal law or the provisions of 18-85c, 67
107	107	together with the expense of last illness not exceeding three hundred 68
108	108	seventy-five dollars and funeral and burial expenses in accordance with 69
109	109	[section] sections 17b-84 and 17b-131, equals or exceeds the amount of 70
110	110	such estate. [,] The commissioner shall be issued a certificate by said 71
111	111	court that the commissioner is the legal representative of such estate 72
112	112	only for the following purpose. The commissioner shall have authority 73
113	113	to claim such estate, the commissioner's receipt for the same to be a valid 74
114	114	discharge of the liability of any person turning over the same, and to 75
115	115	settle the same by payment of the expense of last illness not exceeding 76
116	116	three hundred seventy-five dollars, expense of funeral and burial in 77 Raised Bill No. 873
117	117
118	118
119	119
120	120	LCO No. 3265 4 of 28
121	121
122	122	accordance with [section] sections 17b-84 and 17b-131 and the 78
123	123	remainder as partial or full reimbursement of the claim of the state only 79
124	124	for amounts due under the provisions of section 18-85c or federal law 80
125	125	for (A) care [or assistance] rendered to the decedent as described in 81
126	126	subdivisions (2) to (4), inclusive, of this section, or (B) cash or medical 82
127	127	assistance the state is required to recover under federal law. The 83
128	128	commissioner shall file with said probate court a statement of the 84
129	129	settlement of such estate as herein provided. 85
130	130	Sec. 4. Subsection (b) of section 17b-77 of the general statutes is 86
131	131	repealed and the following is substituted in lieu thereof (Effective July 1, 87
132	132	2021): 88
133	133	(b) The Commissioner of Social Services shall notify each applicant 89
134	134	for aid under the state supplement program, medical assistance 90
135	135	program, temporary family assistance program and state-administered 91
136	136	general assistance program of the provisions of sections 17b-93 to 17b-92
137	137	97, inclusive, as amended by this act, in general terms, at the time of 93
138	138	application for such aid. The commissioner shall notify each person who 94
139	139	may be liable for repayment of such aid, if known, of the provisions of 95
140	140	sections 17b-93 to 17b-97, inclusive, as amended by this act, in general 96
141	141	terms, not later than thirty days after the applicant for such aid is 97
142	142	determined to be eligible for such aid or, if not known at the time the 98
143	143	applicant is determined to be eligible for such aid, [the department shall 99
144	144	give such notice] not later than thirty days after the date on which the 100
145	145	commissioner identifies such person as one who may be liable for 101
146	146	repayment of such aid. The notice shall be (1) written in plain language, 102
147	147	(2) in an easily readable and understandable format, and (3) whenever 103
148	148	possible, in the first language of the applicant or person who may be 104
149	149	liable for repayment of such aid. 105
150	150	Sec. 5. Section 17b-79 of the general statutes is repealed and the 106
151	151	following is substituted in lieu thereof (Effective July 1, 2021): 107
152	152	(a) For purposes of this section, "cash assistance" means payments 108
153	153	made to a beneficiary of the state supplement program, temporary 109 Raised Bill No. 873
154	154
155	155
156	156
157	157	LCO No. 3265 5 of 28
158	158
159	159	family assistance program or the state-administered general assistance 110
160	160	program. No person shall be deemed ineligible to receive an award 111
161	161	under the state supplement program, medical assistance program, 112
162	162	temporary family assistance program, state-administered general 113
163	163	assistance program or supplemental nutrition assistance program for 114
164	164	himself or herself or for any person for whose support he or she is liable 115
165	165	by reason of having an interest in real property, maintained as his or her 116
166	166	home, provided the equity in such property [shall] does not exceed the 117
167	167	limits established by the commissioner. The commissioner may place a 118
168	168	lien against any property to secure the claim of the state for all amounts 119
169	169	which it has paid or may thereafter pay to such person or in such 120
170	170	person's behalf [under any such program, or] (1) for cash or medical 121
171	171	assistance, (2) to or on behalf of any person for whose support he or she 122
172	172	is liable, [except for] or (3) for any medical assistance, provided that, for 123
173	173	property valued at two hundred fifty thousand dollars or less, the 124
174	174	commissioner may only recover amounts due for cash or medical 125
175	175	assistance required to be recovered under federal law. Such recovery 126
176	176	shall not include property maintained as a home in aid to families of 127
177	177	dependent children cases, in which case such lien shall secure the state 128
178	178	only for that portion of the assistance grant awarded for amortization of 129
179	179	a mortgage or other encumbrance beginning with the fifth month after 130
180	180	the original grant for principal payment on any such encumbrance is 131
181	181	made, and each succeeding month of such grant thereafter. The claim of 132
182	182	the state shall be secured by filing a certificate in the land records of the 133
183	183	town or towns in which any such real estate is situated, describing such 134
184	184	real estate. Any such lien may, at any time during which the amount 135
185	185	secured by such lien remains unpaid, be foreclosed in an action brought 136
186	186	in a court of competent jurisdiction by the commissioner on behalf of 137
187	187	the state. Any real estate to which title has been taken by foreclosure 138
188	188	under this section, or which has been conveyed to the state in lieu of 139
189	189	foreclosure, may be sold, transferred or conveyed for the state by the 140
190	190	commissioner with the approval of the Attorney General, and the 141
191	191	commissioner may, in the name of the state, execute deeds for such 142
192	192	purpose. Such lien shall be released by the commissioner upon payment 143
193	193	of the amount secured by such lien, or an amount equal to the value of 144 Raised Bill No. 873
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195	195
196	196
197	197	LCO No. 3265 6 of 28
198	198
199	199	the beneficiary's interest in such property if the value of such interest is 145
200	200	less than the amount secured by such lien, at the commissioner's 146
201	201	discretion, and with the advice and consent of the Attorney General, 147
202	202	upon a compromise of the amount due to the state. At the discretion of 148
203	203	the commissioner, the beneficiary, or, in the case of a husband and wife 149
204	204	living together, the survivor of them, as long as he or she lives, or a 150
205	205	dependent child or children, may be permitted to occupy such real 151
206	206	property. 152
207	207	(b) On and after July 1, 2021, the state shall not recover cash assistance 153
208	208	or medical assistance from a lien filed on any property valued at two 154
209	209	hundred fifty thousand dollars or less, unless the state is required to 155
210	210	recover such assistance under federal law. Any certificate or lien filed 156
211	211	under this section by or on behalf of the state on such property prior to 157
212	212	July 1, 2021, shall be released by the state if the recovery of such 158
213	213	assistance is not required under federal law. 159
214	214	Sec. 6. Section 17b-85 of the general statutes is repealed and the 160
215	215	following is substituted in lieu thereof (Effective July 1, 2021): 161
216	216	If any person receiving an award for the care of any dependent child 162
217	217	or children, or any person legally liable for the support of such child or 163
218	218	children, or any other person being supported wholly or in part under 164
219	219	the provisions of the state supplement program, medical assistance 165
220	220	program, temporary family assistance program or state-administered 166
221	221	general assistance program or any beneficiary under such provisions or 167
222	222	any legally liable relative of such beneficiary, receives property, wages, 168
223	223	income or resources of any kind, such person or beneficiary, within ten 169
224	224	days after obtaining knowledge of or receiving such property, wages, 170
225	225	income or resources, shall notify the commissioner thereof, orally or in 171
226	226	writing, unless good cause is established for failure to provide such 172
227	227	notice, as determined by the commissioner. No such person or 173
228	228	beneficiary shall sell, assign, transfer, encumber or otherwise dispose of 174
229	229	any property without the consent of the commissioner unless such 175
230	230	property is valued at two hundred fifty thousand dollars or less and 176
231	231	such person has not received care or support payments the state is 177 Raised Bill No. 873
232	232
233	233
234	234
235	235	LCO No. 3265 7 of 28
236	236
237	237	required to recover under federal law. The provisions of section 17b-137 178
238	238	shall be applicable with respect to any person applying for or receiving 179
239	239	an award under such provisions. Except for the supplemental nutrition 180
240	240	assistance program, any change in the information which has been 181
241	241	furnished on an application form or a redetermination of eligibility form 182
242	242	shall also be reported to the commissioner, orally or in writing, within 183
243	243	ten days of the occurrence of such change, unless good cause is 184
244	244	established for failure to provide such notice, as determined by the 185
245	245	commissioner. For participants in the supplemental nutrition assistance 186
246	246	program, the commissioner shall establish reporting requirements 187
247	247	regarding such changes in information in accordance with applicable 188
248	248	federal law, as may be amended from time to time. 189
249	249	Sec. 7. Section 17b-93 of the general statutes is repealed and the 190
250	250	following is substituted in lieu thereof (Effective July 1, 2021): 191
251	251	(a) If a beneficiary of aid under the state supplement program, 192
252	252	medical assistance program, aid to families with dependent children 193
253	253	program, temporary family assistance program or state-administered 194
254	254	general assistance program has or acquires property of any kind or 195
255	255	interest in any property, estate or claim of any kind, except moneys 196
256	256	received for the replacement of real or personal property, the state of 197
257	257	Connecticut shall have a claim, subject to subsections (b) and (c) of this 198
258	258	section and the provisions of section 17b-94, as amended by this act, 199
259	259	which shall have priority over all other unsecured claims and 200
260	260	unrecorded encumbrances, against such beneficiary for the full amount 201
261	261	paid, [subject to the provisions of section 17b-94, to the beneficiary or on 202
262	262	the beneficiary's behalf under said programs;] provided that the state's 203
263	263	claim on property valued at two hundred fifty thousand dollars or less 204
264	264	shall not exceed the amount the state is required to recover under 205
265	265	federal law, and, in addition thereto, the parents of an aid to dependent 206
266	266	children beneficiary, a state-administered general assistance beneficiary 207
267	267	or a temporary family assistance beneficiary shall be liable to repay, 208
268	268	subject to the provisions of section 17b-94, as amended by this act, to the 209
269	269	state the full amount of any such aid paid to or on behalf of either parent, 210
270	270	his or her spouse, and his or her dependent child or children, as defined 211 Raised Bill No. 873
271	271
272	272
273	273
274	274	LCO No. 3265 8 of 28
275	275
276	276	in section 17b-75, to the extent such payments are required to be 212
277	277	recovered by the state under federal law or the value of such parent's 213
278	278	assets or estate exceeds two hundred fifty thousand dollars. The state of 214
279	279	Connecticut shall have a lien against property of any kind or interest in 215
280	280	any property, estate or claim of any kind of the parents of an aid to 216
281	281	dependent children, temporary family assistance or state administered 217
282	282	general assistance beneficiary, in addition and not in substitution of [its] 218
283	283	any other state claim, for amounts owing under any order for support 219
284	284	of any court or any family support magistrate, including any arrearage 220
285	285	under such order, provided household goods and other personal 221
286	286	property identified in section 52-352b, real property pursuant to section 222
287	287	17b-79, as amended by this act, as long as such property is used as a 223
288	288	home for the beneficiary and money received for the replacement of real 224
289	289	or personal property, shall be exempt from such lien. 225
290	290	(b) Any person who received cash benefits under the aid to families 226
291	291	with dependent children program, the temporary family assistance 227
292	292	program or the state-administered general assistance program, when 228
293	293	such person was under eighteen years of age, shall not be liable to repay 229
294	294	the state for such assistance. 230
295	295	(c) No claim, except a claim required to be made under federal law, 231
296	296	shall be made, or lien applied, against any payment made pursuant to 232
297	297	chapter 135, any payment made pursuant to section 47-88d or 47-287, 233
298	298	any moneys received as a settlement or award in a housing or 234
299	299	employment or public accommodation discrimination case, any court-235
300	300	ordered retroactive rent abatement, including any made pursuant to 236
301	301	subsection (e) of section 47a-14h or section 47a-4a, 47a-5 or 47a-57, or 237
302	302	any security deposit refund pursuant to subsection (d) of section 47a-21 238
303	303	paid to a beneficiary of assistance under the state supplement program, 239
304	304	medical assistance program, aid to families with dependent children 240
305	305	program, temporary family assistance program or state-administered 241
306	306	general assistance program or paid to any person who has been 242
307	307	supported wholly, or in part, by the state, in accordance with section 243
308	308	17b-223, in a humane institution. 244 Raised Bill No. 873
309	309
310	310
311	311
312	312	LCO No. 3265 9 of 28
313	313
314	314	(d) Notwithstanding any provision of the general statutes, whenever 245
315	315	funds are collected pursuant to this section or section 17b-94, as 246
316	316	amended by this act, and the person who otherwise would have been 247
317	317	entitled to such funds is subject to a court-ordered current or arrearage 248
318	318	child support payment obligation in a IV-D support case, such funds 249
319	319	shall first be paid to the state for reimbursement of Medicaid funds 250
320	320	granted to such person for medical expenses incurred for injuries related 251
321	321	to a legal claim by such person which was the subject of the state's lien 252
322	322	and such funds shall then be paid to the Office of Child Support Services 253
323	323	for distribution pursuant to the federally mandated child support 254
324	324	distribution system implemented pursuant to subsection (j) of section 255
325	325	17b-179. The remainder, if any, shall be paid to the state for payment of 256
326	326	previously provided assistance [through the state supplement program, 257
327	327	medical assistance program, aid to families with dependent children 258
328	328	program, temporary family assistance program or state-administered 259
329	329	general assistance program] that the state is required to recover under 260
330	330	federal law or, if such recovery is not required under federal law, from 261
331	331	an estate that exceeds the value of two hundred fifty thousand dollars. 262
332	332	(e) The Commissioner of Social Services shall adopt regulations, in 263
333	333	accordance with chapter 54, establishing criteria and procedures for 264
334	334	adjustment of the claim of the state of Connecticut against any parent 265
335	335	liable for child support payments under subsection (a) of this section. 266
336	336	The purpose of any such adjustment shall be to encourage the positive 267
337	337	involvement of noncustodial parents in the lives of their children and to 268
338	338	encourage noncustodial parents to begin making regular support 269
339	339	payments. 270
340	340	(f) On and after July 1, 2021, the state shall not recover cash assistance 271
341	341	or medical assistance from a lien filed on any property valued at two 272
342	342	hundred fifty thousand dollars or less, unless the state is required to 273
343	343	recover such assistance under federal law. Any certificate or lien filed 274
344	344	under this section by or on behalf of the state on such property prior to 275
345	345	July 1, 2021, shall be released by the state if the recovery of such 276
346	346	assistance is not required under federal law. For purposes of this 277
347	347	subsection, cash assistance means payments made to a beneficiary of the 278 Raised Bill No. 873
348	348
349	349
350	350
351	351	LCO No. 3265 10 of 28
352	352
353	353	aid to families with dependent children program, the state-administered 279
354	354	general assistance program, the state supplement program or the 280
355	355	temporary family assistance program. 281
356	356	Sec. 8. Section 17b-94 of the general statutes is repealed and the 282
357	357	following is substituted in lieu thereof (Effective July 1, 2021): 283
358	358	(a) In the case of causes of action of beneficiaries of aid under the state 284
359	359	supplement program, medical assistance program, aid to families with 285
360	360	dependent children program, temporary family assistance program or 286
361	361	state-administered general assistance program, subject to subsections 287
362	362	(b) and (c) of section 17b-93, as amended by this act, or of a parent liable 288
363	363	to repay the state under the provisions of section 17b-93, as amended by 289
364	364	this act, the claim of the state shall be a lien against the proceeds 290
365	365	therefrom in the amount of the assistance paid or fifty per cent of the 291
366	366	proceeds received by such beneficiary or such parent after payment of 292
367	367	all expenses connected with the cause of action, whichever is less, for 293
368	368	repayment under section 17b-93, as amended by this act, [and shall have 294
369	369	priority] provided the proceeds from the cause of action exceeds two 295
370	370	hundred fifty thousand dollars or the state is required to recover all, or 296
371	371	a portion of the proceeds, under federal law for the assistance paid. The 297
372	372	state's claim shall have priority over all other claims except attorney's 298
373	373	fees for said causes, expenses of suit, costs of hospitalization connected 299
374	374	with the cause of action by whomever paid over and above hospital 300
375	375	insurance or other such benefits, and, for such period of hospitalization 301
376	376	as was not paid for by the state, physicians' fees for services during any 302
377	377	such period as are connected with the cause of action over and above 303
378	378	medical insurance or other such benefits; and such claim shall consist of 304
379	379	the total assistance repayment for which claim may be made under said 305
380	380	programs under the provisions of this section. The proceeds of such 306
381	381	causes of action shall be assignable to the state for payment of the 307
382	382	amount due under section 17b-93, as amended by this act, subject to the 308
383	383	provisions of this subsection, irrespective of any other provision of law. 309
384	384	Upon presentation to the attorney for the beneficiary of an assignment 310
385	385	of such proceeds executed by the beneficiary or his conservator or 311
386	386	guardian, such assignment shall constitute an irrevocable direction to 312 Raised Bill No. 873
387	387
388	388
389	389
390	390	LCO No. 3265 11 of 28
391	391
392	392	the attorney to pay the Commissioner of Administrative Services in 313
393	393	accordance with its terms, except if, after settlement of the cause of 314
394	394	action or judgment thereon, the Commissioner of Administrative 315
395	395	Services does not inform the attorney for the beneficiary of the amount 316
396	396	of lien which is to be paid to the Commissioner of Administrative 317
397	397	Services within forty-five days of receipt of the written request of such 318
398	398	attorney for such information, such attorney may distribute such 319
399	399	proceeds to such beneficiary and shall not be liable for any loss the state 320
400	400	may sustain thereby. 321
401	401	(b) In the case of an inheritance of an estate by a beneficiary of aid 322
402	402	under the state supplement program, medical assistance program, aid 323
403	403	to families with dependent children program, temporary family 324
404	404	assistance program or state-administered general assistance program, 325
405	405	subject to subsections (b) and (c) of section 17b-93, as amended by this 326
406	406	act, or by a parent liable to repay the state under the provisions of 327
407	407	section 17b-93, as amended by this act, fifty per cent of the assets of the 328
408	408	estate payable to the beneficiary or such parent or the amount of such 329
409	409	assets equal to the amount of assistance paid, provided the value of the 330
410	410	estate exceeds two hundred fifty thousand dollars, or is otherwise 331
411	411	required to be recovered by the state under federal law, whichever is 332
412	412	less, shall be assignable to the state for payment of the amount due 333
413	413	under section 17b-93, as amended by this act. The state shall have a lien 334
414	414	against such assets in the applicable amount specified in this subsection. 335
415	415	The Court of Probate shall accept any such assignment executed by the 336
416	416	beneficiary or parent or any such lien notice if such assignment or lien 337
417	417	notice is filed by the Commissioner of Administrative Services with the 338
418	418	court prior to the distribution of such inheritance, and to the extent of 339
419	419	such inheritance not already distributed, the court shall order 340
420	420	distribution in accordance with such assignment or lien notice. If the 341
421	421	Commissioner of Administrative Services receives any assets of an 342
422	422	estate pursuant to any such assignment, the commissioner shall be 343
423	423	subject to the same duties and liabilities concerning such assigned assets 344
424	424	as the beneficiary or parent. 345
425	425	(c) On and after July 1, 2021, the state shall not recover cash assistance 346 Raised Bill No. 873
426	426
427	427
428	428
429	429	LCO No. 3265 12 of 28
430	430
431	431	or medical assistance from a lien filed on any property or estate valued 347
432	432	at two hundred fifty thousand dollars or less, unless the state is required 348
433	433	to recover such assistance under federal law. Any certificate or lien filed 349
434	434	under this section by or on behalf of the state on such property or estate 350
435	435	prior to July 1, 2021, shall be released by the state if the recovery of such 351
436	436	assistance is not required under federal law. For purposes of this 352
437	437	subsection, cash assistance means payments made to a beneficiary of the 353
438	438	aid to families with dependent children program, the state-administered 354
439	439	general assistance program, the state supplement program or the 355
440	440	temporary family assistance program. 356
441	441	Sec. 9. Section 17b-95 of the general statutes is repealed and the 357
442	442	following is substituted in lieu thereof (Effective July 1, 2021): 358
443	443	(a) For purposes of this section, "cash assistance" means payments 359
444	444	made to a beneficiary under the state supplement program, aid to 360
445	445	families with dependent children program, temporary family assistance 361
446	446	program or state-administered general assistance program. Subject to 362
447	447	the provisions of subsection (b) of this section, upon the death of a 363
448	448	parent of a child who has, at any time, been a beneficiary under the 364
449	449	program of aid to families with dependent children, the temporary 365
450	450	family assistance program or the state-administered general assistance 366
451	451	program, or upon the death of any person who has at any time been a 367
452	452	beneficiary of aid under the state supplement program, medical 368
453	453	assistance program, aid to families with dependent children program, 369
454	454	temporary family assistance program or state-administered general 370
455	455	assistance program, except as provided in subsection (b) of section 17b-371
456	456	93, as amended by this act, the state shall have a claim against such 372
457	457	parent's or [person's] beneficiary's estate for all [amounts paid on behalf 373
458	458	of each such child or for the support of either parent or such child or 374
459	459	such person under the state supplement program, medical assistance 375
460	460	program, aid to families with dependent children program, temporary 376
461	461	family assistance program or state-administered general assistance 377
462	462	program] cash assistance or medical assistance for which the state has 378
463	463	not been reimbursed, to the extent that (1) the amount which the 379
464	464	surviving spouse, parent or dependent children of the decedent would 380 Raised Bill No. 873
465	465
466	466
467	467
468	468	LCO No. 3265 13 of 28
469	469
470	470	otherwise take from such estate is not needed for their support, (2) the 381
471	471	value of the estate exceeds two hundred fifty thousand dollars, or (3) the 382
472	472	state is required to recover such assistance under federal law. 383
473	473	Notwithstanding the provisions of this subsection, effective for services 384
474	474	provided on or after January 1, 2014, no state claim pursuant to this 385
475	475	section shall be made against the estate of a recipient of medical 386
476	476	assistance under the Medicaid Coverage for the Lowest Income 387
477	477	Populations program, established pursuant to Section 388
478	478	1902(a)(10)(A)(i)(VIII) of the Social Security Act, as amended from time 389
479	479	to time, except to the extent required by federal law. 390
480	480	(b) In the case of any person dying after October 1, 1959, the claim for 391
481	481	medical payments, even though such payments were made prior 392
482	482	thereto, shall be restricted to medical disbursements actually made for 393
483	483	care of such deceased beneficiary. 394
484	484	(c) Claims pursuant to this section shall have priority over all 395
485	485	unsecured claims against such estate, except (1) expenses of last sickness 396
486	486	not to exceed three hundred seventy-five dollars, (2) funeral and burial 397
487	487	expenses in accordance with [section] sections 17b-84 and 17b-131, and 398
488	488	(3) administrative expenses, including [probate fees and taxes, and] (A) 399
489	489	taxes, and (B) probate fees, including fiduciary fees not exceeding the 400
490	490	following commissions on the value of the whole estates accounted for 401
491	491	by such fiduciaries: On the first two thousand dollars or portion thereof, 402
492	492	five per cent; on the next eight thousand dollars or portion thereof, four 403
493	493	per cent; on the excess over ten thousand dollars, three per cent. Upon 404
494	494	petition by any fiduciary, the Probate Court, after a hearing thereon, 405
495	495	may authorize compensation in excess of the above schedule for 406
496	496	extraordinary services. Notice of any such petition and hearing shall be 407
497	497	given to the Commissioner of Administrative Services in Hartford at 408
498	498	least ten days in advance of such hearing. The allowable funeral and 409
499	499	burial payment [herein] as provided in this section shall be reduced by 410
500	500	the amount of any prepaid funeral arrangement. Any amount paid from 411
501	501	the estate under this section to any person which exceeds the limits 412
502	502	provided [herein] in this section shall be repaid to the estate by such 413
503	503	person, and such amount may be recovered in a civil action with interest 414 Raised Bill No. 873
504	504
505	505
506	506
507	507	LCO No. 3265 14 of 28
508	508
509	509	at six per cent from the date of demand. 415
510	510	(d) For purposes of this section, all sums due on or after July 1, 2003, 416
511	511	to any individual after the death of a [public] cash assistance or medical 417
512	512	assistance beneficiary from whom the state is required to recover such 418
513	513	assistance under federal law, pursuant to the terms of an annuity 419
514	514	contract purchased at any time with assets of [a public assistance] such 420
515	515	beneficiary, shall be deemed to be part of the estate of the deceased 421
516	516	beneficiary and shall be payable to the state by the recipient of such 422
517	517	annuity payments to the extent necessary [to achieve full 423
518	518	reimbursement of any public assistance benefits paid to, or on behalf of, 424
519	519	the deceased beneficiary] under federal law, irrespective of any 425
520	520	provision of law. The recipient of beneficiary payments from any such 426
521	521	annuity contract shall be solely liable to the state of Connecticut for 427
522	522	reimbursement of [public assistance] cash assistance and medical 428
523	523	assistance benefits paid to, or on behalf of, the deceased beneficiary that 429
524	524	the state is required to recover under federal law and, for annuity 430
525	525	contracts with payments exceeding two hundred fifty thousand dollars, 431
526	526	all amounts due the state, regardless of federal law, to the extent of any 432
527	527	payments received by such recipient pursuant to the annuity contract. 433
528	528	(e) On and after July 1, 2021, the state shall not recover cash assistance 434
529	529	or medical assistance from a lien filed on any property or estate valued 435
530	530	at two hundred fifty thousand dollars or less, unless the state is required 436
531	531	to recover such assistance under federal law. Any certificate or lien filed 437
532	532	under this section by or on behalf of the state on such property or estate 438
533	533	prior to July 1, 2021, shall be released by the state if the recovery of such 439
534	534	assistance is not required under federal law. 440
535	535	Sec. 10. Section 17b-224 of the general statutes is repealed and the 441
536	536	following is substituted in lieu thereof (Effective July 1, 2021): 442
537	537	A patient who is receiving or has received care in a state humane 443
538	538	institution, his estate or both shall be liable to reimburse the state for any 444
539	539	unpaid portion of per capita cost, [to the same extent as the liability of a 445
540	540	public assistance beneficiary under sections 17b-93 and 17b-95,] subject 446 Raised Bill No. 873
541	541
542	542
543	543
544	544	LCO No. 3265 15 of 28
545	545
546	546	to the same protection of a surviving spouse or dependent child as is 447
547	547	provided in section 17b-95, as amended by this act, [and subject to the 448
548	548	same limitations and the same assignment and lien rights as provided 449
549	549	in section 17b-94] provided the unpaid portion is required to be 450
550	550	recovered under federal law or the value of the patient's assets or estate 451
551	551	exceeds two hundred fifty thousand dollars. 452
552	552	Sec. 11. Section 12-18b of the general statutes is repealed and the 453
553	553	following is substituted in lieu thereof (Effective July 1, 2021): 454
554	554	(a) For purposes of this section: 455
555	555	(1) "College and hospital property" means all real property described 456
556	556	in subsection (a) of section 12-20a; 457
557	557	(2) "District" [means any district, as defined] has the same meaning 458
558	558	as provided in section 7-324; 459
559	559	[(3) "Qualified college and hospital property" means college and 460
560	560	hospital property described in subparagraph (B) of subdivision (2) of 461
561	561	subsection (b) of this section; 462
562	562	(4) "Qualified state, municipal or tribal property" means state, 463
563	563	municipal or tribal property described in subparagraphs (A) to (G), 464
564	564	inclusive, of subdivision (1) of subsection (b) of this section; 465
565	565	(5) "Municipality" means any town, city, borough, consolidated town 466
566	566	and city and consolidated town and borough; 467
567	567	(6) "Select college and hospital property" means college and hospital 468
568	568	property described in subparagraph (A) of subdivision (2) of subsection 469
569	569	(b) of this section; 470
570	570	(7) "Select payment in lieu of taxes account" means the account 471
571	571	established pursuant to section 12-18c; 472
572	572	(8) "Select state property" means state property described in 473
573	573	subparagraph (H) of subdivision (1) of subsection (b) of this section;] 474 Raised Bill No. 873
574	574
575	575
576	576
577	577	LCO No. 3265 16 of 28
578	578
579	579	(3) "Equalized net grand list per capita" means the grand list of a 475
580	580	municipality upon which taxes were levied for the general expenses of 476
581	581	such municipality three years prior to the fiscal year in which a grant 477
582	582	under this section is to be paid, equalized in accordance with the 478
583	583	provisions of section 10-261a and divided by the total population of such 479
584	584	municipality; 480
585	585	(4) "Municipality" means any town, city, borough, consolidated town 481
586	586	and city and consolidated town and borough; 482
587	587	[(9)] (5) "State, municipal or tribal property" means all real property 483
588	588	described in subsection (a) of section 12-19a; 484
589	589	[(10) "Tier one districts or municipalities" means the ten districts or 485
590	590	municipalities with the highest percentage of tax exempt property on 486
591	591	the list of municipalities prepared by the Secretary of the Office of Policy 487
592	592	and Management pursuant to subsection (c) of this section and having 488
593	593	a mill rate of twenty-five mills or more; 489
594	594	(11) "Tier two districts or municipalities" means the next twenty-five 490
595	595	districts or municipalities after tier one districts or municipalities with 491
596	596	the highest percentage of tax exempt property on the list of 492
597	597	municipalities prepared by the Secretary of the Office of Policy and 493
598	598	Management pursuant to subsection (c) of this section and having a mill 494
599	599	rate of twenty-five mills or more; 495
600	600	(12) "Tier three districts or municipalities" means all districts and 496
601	601	municipalities not included in tier one districts or municipalities or tier 497
602	602	two districts or municipalities; 498
603	603	(13) "Tier one municipalities" means the ten municipalities with the 499
604	604	highest percentage of tax exempt property on the list of municipalities 500
605	605	prepared by the Secretary of the Office of Policy and Management 501
606	606	pursuant to subsection (c) of this section and having a mill rate of 502
607	607	twenty-five mills or more; 503
608	608	(14) "Tier two municipalities" means the next twenty -five 504 Raised Bill No. 873
609	609
610	610
611	611
612	612	LCO No. 3265 17 of 28
613	613
614	614	municipalities after tier one municipalities with the highest percentage 505
615	615	of tax exempt property on the list of municipalities prepared by the 506
616	616	Secretary of the Office of Policy and Management pursuant to 507
617	617	subsection (c) of this section and having a mill rate of twenty-five mills 508
618	618	or more; 509
619	619	(15) "Tier three municipalities" means all municipalities not included 510
620	620	in tier one municipalities or tier two municipalities; and 511
621	621	(16) "Mill rate" means the mill rate on real property and personal 512
622	622	property other than motor vehicles] 513
623	623	(6) "Tier one municipalities" means municipalities with an equalized 514
624	624	net grand list per capita of less than one hundred thousand dollars per 515
625	625	capita; 516
626	626	(7) "Tier two municipalities" means municipalities with an equalized 517
627	627	net grand list per capita of one hundred thousand dollars to two 518
628	628	hundred thousand dollars per capita; and 519
629	629	(8) "Tier three municipalities" means municipalities with an 520
630	630	equalized net grand list per capita of greater than two hundred 521
631	631	thousand dollars per capita. 522
632	632	(b) Notwithstanding the provisions of sections 12-19a and 12-20a, all 523
633	633	funds appropriated for state grants in lieu of taxes shall be payable to 524
634	634	municipalities and districts pursuant to the provisions of this section. 525
635	635	On or before January first, annually, the Secretary of the Office of Policy 526
636	636	and Management shall determine the amount due, as a state grant in 527
637	637	lieu of taxes, to each municipality and district in this state wherein 528
638	638	college and hospital property is located and to each municipality in this 529
639	639	state wherein state, municipal or tribal property, except that which was 530
640	640	acquired and used for highways and bridges, but not excepting 531
641	641	property acquired and used for highway administration or maintenance 532
642	642	purposes, is located. 533
643	643	(1) The grant payable to any municipality for state, municipal or tribal 534 Raised Bill No. 873
644	644
645	645
646	646
647	647	LCO No. 3265 18 of 28
648	648
649	649	property under the provisions of this section in the fiscal year ending 535
650	650	June 30, 2017, and each fiscal year thereafter shall be equal to the total 536
651	651	of: 537
652	652	(A) One hundred per cent of the property taxes that would have been 538
653	653	paid with respect to any facility designated by the Commissioner of 539
654	654	Correction, on or before August first of each year, to be a correctional 540
655	655	facility administered under the auspices of the Department of 541
656	656	Correction or a juvenile detention center under direction of the 542
657	657	Department of Children and Families that was used for incarcerative 543
658	658	purposes during the preceding fiscal year. If a list containing the name 544
659	659	and location of such designated facilities and information concerning 545
660	660	their use for purposes of incarceration during the preceding fiscal year 546
661	661	is not available from the Secretary of the State on August first of any 547
662	662	year, the Commissioner of Correction shall, on said date, certify to the 548
663	663	Secretary of the Office of Policy and Management a list containing such 549
664	664	information; 550
665	665	(B) One hundred per cent of the property taxes that would have been 551
666	666	paid with respect to that portion of the John Dempsey Hospital located 552
667	667	at The University of Connecticut Health Center in Farmington that is 553
668	668	used as a permanent medical ward for prisoners under the custody of 554
669	669	the Department of Correction. Nothing in this section shall be construed 555
670	670	as designating any portion of The University of Connecticut Health 556
671	671	Center John Dempsey Hospital as a correctional facility; 557
672	672	(C) One hundred per cent of the property taxes that would have been 558
673	673	paid on any land designated within the 1983 Settlement boundary and 559
674	674	taken into trust by the federal government for the Mashantucket Pequot 560
675	675	Tribal Nation on or after June 8, 1999; 561
676	676	(D) Subject to the provisions of subsection (c) of section 12-19a, sixty-562
677	677	five per cent of the property taxes that would have been paid with 563
678	678	respect to the buildings and grounds comprising Connecticut Valley 564
679	679	Hospital and Whiting Forensic Hospital in Middletown; 565
680	680	(E) With respect to any municipality in which more than fifty per cent 566 Raised Bill No. 873
681	681
682	682
683	683
684	684	LCO No. 3265 19 of 28
685	685
686	686	of the property is state-owned real property, one hundred per cent of 567
687	687	the property taxes that would have been paid with respect to such state-568
688	688	owned property; 569
689	689	(F) Forty-five per cent of the property taxes that would have been 570
690	690	paid with respect to all municipally owned airports; except for the 571
691	691	exemption applicable to such property, on the assessment list in such 572
692	692	municipality for the assessment date two years prior to the 573
693	693	commencement of the state fiscal year in which such grant is payable. 574
694	694	The grant provided pursuant to this section for any municipally owned 575
695	695	airport shall be paid to any municipality in which the airport is located, 576
696	696	except that the grant applicable to Sikorsky Airport shall be paid one-577
697	697	half to the town of Stratford and one-half to the city of Bridgeport; 578
698	698	(G) Forty-five per cent of the property taxes that would have been 579
699	699	paid with respect to any land designated within the 1983 Settlement 580
700	700	boundary and taken into trust by the federal government for the 581
701	701	Mashantucket Pequot Tribal Nation prior to June 8, 1999, or taken into 582
702	702	trust by the federal government for the Mohegan Tribe of Indians of 583
703	703	Connecticut, provided the real property subject to this subparagraph 584
704	704	shall be the land only, and shall not include the assessed value of any 585
705	705	structures, buildings or other improvements on such land; and 586
706	706	(H) Forty-five per cent of the property taxes that would have been 587
707	707	paid with respect to all other state-owned real property. 588
708	708	(2) (A) The grant payable to any municipality or district for college 589
709	709	and hospital property under the provisions of this section in the fiscal 590
710	710	year ending June 30, 2017, and each fiscal year thereafter shall be equal 591
711	711	to the total of seventy-seven per cent of the property taxes that, except 592
712	712	for any exemption applicable to any college and hospital property under 593
713	713	the provisions of section 12-81, would have been paid with respect to 594
714	714	college and hospital property on the assessment list in such municipality 595
715	715	or district for the assessment date two years prior to the commencement 596
716	716	of the state fiscal year in which such grant is payable; and 597
717	717	(B) Notwithstanding the provisions of subparagraph (A) of this 598 Raised Bill No. 873
718	718
719	719
720	720
721	721	LCO No. 3265 20 of 28
722	722
723	723	subdivision, the grant payable to any municipality or district with 599
724	724	respect to a campus of the United States Department of Veterans Affairs 600
725	725	Connecticut Healthcare Systems shall be one hundred per cent. 601
726	726	(c) The Secretary of the Office of Policy and Management shall list 602
727	727	municipalities, boroughs and districts based on (1) the percentage of real 603
728	728	property on the 2012 grand list of each municipality that is exempt from 604
729	729	property tax under any provision of the general statutes other than that 605
730	730	property described in subparagraph (A) of subdivision (1) of subsection 606
731	731	(b) of this section, and (2) for the fiscal year ending June 30, 2022, and 607
732	732	each fiscal year thereafter, the equalized net grand list per capita of each 608
733	733	municipality. Boroughs and districts shall have the same ranking as the 609
734	734	town, city, consolidated town and city or consolidated town and 610
735	735	borough in which such borough or district is located. 611
736	736	[(d) For the fiscal year ending June 30, 2017, if the total of grants 612
737	737	payable to each municipality and district in accordance with the 613
738	738	provisions of subsection (b) of this section exceeds the amount 614
739	739	appropriated for the purposes of said subsection (b) for said fiscal year: 615
740	740	(1) The amount of the grant payable to each municipality for state, 616
741	741	municipal or tribal property and to each municipality or district for 617
742	742	college and hospital property shall be reduced proportionately, 618
743	743	provided the percentage of the property taxes payable to a municipality 619
744	744	or district with respect to such property shall not be lower than the 620
745	745	percentage paid to the municipality or district for such property for the 621
746	746	fiscal year ending June 30, 2015; and (2) certain municipalities and 622
747	747	districts shall receive an additional payment in lieu of taxes grant 623
748	748	payable from the Municipal Revenue Sharing Fund established in 624
749	749	section 4-66p. The total amount of the grant payment is as follows: 625
750	750	T1 Municipality/District Grant Amount
751	751	T2
752	752	T3 Ansonia 19,652
753	753	T4 Bridgeport 3,095,669
754	754	T5 Chaplin 10,692
755	755	T6 Danbury 593,619
756	756	T7 Deep River 1,876 Raised Bill No. 873
757	757
758	758
759	759
760	760	LCO No. 3265 21 of 28
761	761
762	762	T8 Derby 132,817
763	763	T9 East Granby 9,474
764	764	T10 East Hartford 205,669
765	765	T11 Hamden 593,967
766	766	T12 Hartford 11,883,205
767	767	T13 Killingly 44,593
768	768	T14 Ledyard 2,881
769	769	T15 Litchfield 13,303
770	770	T16 Mansfield 2,516,331
771	771	T17 Meriden 248,303
772	772	T18 Middletown 695,770
773	773	T19 Montville 25,080
774	774	T20 New Britain 1,995,060
775	775	T21 New Haven 14,584,940
776	776	T22 New London 1,297,919
777	777	T23 Newington 169,211
778	778	T24 North Canaan 4,203
779	779	T25 Norwich 248,588
780	780	T26 Plainfield 15,417
781	781	T27 Simsbury 20,731
782	782	T28 Stafford 41,189
783	783	T29 Stamford 528,332
784	784	T30 Suffield 51,434
785	785	T31 Wallingford 58,914
786	786	T32 Waterbury 3,141,669
787	787	T33 West Hartford 202,308
788	788	T34 West Haven 324,832
789	789	T35 Windham 1,193,950
790	790	T36 Windsor 9,241
791	791	T37 Windsor Locks 31,122
792	792	T38 Borough of Danielson (Killingly) 2,135
793	793	T39 Borough of Litchfield 137
794	794	T40 Middletown: South Fire District 1,121
795	795	T41 Plainfield - Plainfield Fire District 296
796	796	T42 West Haven First Center (D1) 1,136
797	797	T43 West Haven: Allingtown FD (D3) 50,751
798	798	T44 West Haven: West Shore FD (D2) 33,544
799	799
800	800	(e) (1) For the fiscal years ending June 30, 2018, and June 30, 2019, if 626
801	801	the total of grants payable to each municipality and district in 627
802	802	accordance with the provisions of subsection (b) of this section exceeds 628 Raised Bill No. 873
803	803
804	804
805	805
806	806	LCO No. 3265 22 of 28
807	807
808	808	the amount appropriated for the purposes of said subsection (b) for said 629
809	809	fiscal years: (A) The amount of the grant payable to each municipality 630
810	810	for state, municipal or tribal property and to each municipality or 631
811	811	district for college and hospital property shall be reduced 632
812	812	proportionately, provided the percentage of the property taxes payable 633
813	813	to a municipality or district with respect to such property shall not be 634
814	814	lower than the percentage paid to the municipality or district for such 635
815	815	property for the fiscal year ending June 30, 2015; and (B) certain 636
816	816	municipalities and districts shall receive an additional payment in lieu 637
817	817	of taxes grant payable from the select payment in lieu of taxes account. 638
818	818	The total amount of the grant payment is as follows: 639
819	819	T45
820	820	Municipality/District Grant Amount
821	821	T46 Ansonia 20,543
822	822	T47 Bridgeport 3,236,058
823	823	T48 Chaplin 11,177
824	824	T49 Danbury 620,540
825	825	T50 Deep River 1,961
826	826	T51 Derby 138,841
827	827	T52 East Granby 9,904
828	828	T53 East Hartford 214,997
829	829	T54 Hamden 620,903
830	830	T55 Hartford 12,422,113
831	831	T56 Killingly 46,615
832	832	T57 Ledyard 3,012
833	833	T58 Litchfield 13,907
834	834	T59 Mansfield 2,630,447
835	835	T60 Meriden 259,564
836	836	T61 Middletown 727,324
837	837	T62 Montville 26,217
838	838	T63 New Britain 2,085,537
839	839	T64 New Haven 15,246,372
840	840	T65 New London 1,356,780
841	841	T66 Newington 176,884
842	842	T67 North Canaan 4,393
843	843	T68 Norwich 259,862
844	844	T69 Plainfield 16,116
845	845	T70 Simsbury 21,671
846	846	T71 Stafford 43,057
847	847	T72 Stamford 552,292 Raised Bill No. 873
848	848
849	849
850	850
851	851	LCO No. 3265 23 of 28
852	852
853	853	T73 Suffield 53,767
854	854	T74 Wallingford 61,586
855	855	T75 Waterbury 3,284,145
856	856	T76 West Hartford 211,483
857	857	T77 West Haven 339,563
858	858	T78 Windham 1,248,096
859	859	T79 Windsor 9,660
860	860	T80 Windsor Locks 32,533
861	861	T81 Borough of Danielson (Killingly) 2,232
862	862	T82 Borough of Litchfield 143
863	863	T83 Middletown: South Fire District 1,172
864	864	T84 Plainfield - Plainfield Fire District 309
865	865	T85 West Haven First Center (D1) 1,187
866	866	T86 West Haven: Allingtown FD (D3) 53,053
867	867	T87 West Haven: West Shore FD (D2) 35,065
868	868
869	869	(2) For the fiscal year ending June 30, 2020, and each fiscal year 640
870	870	thereafter, if the total of grants payable to each municipality and district 641
871	871	in accordance with the provisions of subsection (b) of this section 642
872	872	exceeds the amount appropriated for the purposes of said subsection (b) 643
873	873	for said fiscal years: 644
874	874	(A) The amount of the grant payable to each municipality for 645
875	875	qualified state, municipal or tribal property and to each municipality or 646
876	876	district for qualified college and hospital property shall be reduced 647
877	877	proportionately, provided the percentage of the property taxes payable 648
878	878	to a municipality or district with respect to such property shall not be 649
879	879	lower than the percentage paid to the municipality or district for such 650
880	880	property for the fiscal year ending June 30, 2015; 651
881	881	(B) The amount of the grant payable to each municipality or district 652
882	882	for select college and hospital property shall be reduced as follows: (i) 653
883	883	Tier one districts or municipalities shall each receive a grant in lieu of 654
884	884	taxes equal to forty-two per cent of the property taxes that, except for 655
885	885	any exemption applicable to any college and hospital property under 656
886	886	the provisions of section 12-81, would have been paid to such 657
887	887	municipality or district with respect to select college and hospital 658
888	888	property; (ii) tier two districts or municipalities shall each receive a 659 Raised Bill No. 873
889	889
890	890
891	891
892	892	LCO No. 3265 24 of 28
893	893
894	894	grant in lieu of taxes equal to thirty-seven per cent of the property taxes 660
895	895	that, except for any exemption applicable to any college and hospital 661
896	896	property under the provisions of section 12-81, would have been paid 662
897	897	to such municipality or district with respect to select college and 663
898	898	hospital property; and (iii) tier three districts or municipalities shall each 664
899	899	receive a grant in lieu of taxes equal to thirty-two per cent of the 665
900	900	property taxes that, except for any exemption applicable to any college 666
901	901	and hospital property under the provisions of section 12-81, would have 667
902	902	been paid to such municipality or district with respect to select college 668
903	903	and hospital property. Grants in excess of thirty-two per cent of the 669
904	904	property taxes that, except for any exemption applicable to any college 670
905	905	and hospital property under the provisions of section 12-81, would have 671
906	906	been paid to tier one districts or municipalities and to tier two districts 672
907	907	or municipalities with respect to select college and hospital property 673
908	908	shall be payable from the select payment in lieu of taxes account; and 674
909	909	(C) The amount of the grant payable to each municipality for select 675
910	910	state property shall be reduced as follows: (i) Tier one municipalities 676
911	911	shall each receive a grant in lieu of taxes equal to thirty-two per cent of 677
912	912	the property taxes that, except for any exemption applicable to any state 678
913	913	property under the provisions of section 12-81, would have been paid 679
914	914	to such municipality with respect to select state property; (ii) tier two 680
915	915	municipalities shall each receive a grant in lieu of taxes equal to twenty-681
916	916	eight per cent of the property taxes that, except for any exemption 682
917	917	applicable to any state property under the provisions of section 12-81, 683
918	918	would have been paid to such municipality with respect to select state 684
919	919	property; and (iii) tier three municipalities shall each receive a grant in 685
920	920	lieu of taxes equal to twenty-four per cent of the property taxes that, 686
921	921	except for any exemption applicable to any state property under the 687
922	922	provisions of section 12-81, would have been paid to such municipality 688
923	923	with respect to select state property. Grants in excess of twenty-four per 689
924	924	cent of the property taxes that, except for any exemption applicable to 690
925	925	any state property under the provisions of section 12-81, would have 691
926	926	been paid to tier one municipalities and to tier two municipalities with 692
927	927	respect to select state property shall be payable from the select payment 693 Raised Bill No. 873
928	928
929	929
930	930
931	931	LCO No. 3265 25 of 28
932	932
933	933	in lieu of taxes account. 694
934	934	(3) If the total of grants payable to each municipality and district in 695
935	935	accordance with the provisions of subsection (b) of this section and 696
936	936	subdivision (2) of this subsection exceeds the amount appropriated for 697
937	937	the purposes of said subsection and said subdivision and the amount 698
938	938	available in the select payment in lieu of taxes account in any fiscal year, 699
939	939	the amount of the grant payable to each municipality for state, 700
940	940	municipal or tribal property and to each municipality or district for 701
941	941	college and hospital property shall be reduced proportionately, 702
942	942	provided (A) the grant payable to tier one districts or municipalities for 703
943	943	select college and hospital property shall be ten percentage points more 704
944	944	than the grant payable to tier three districts or municipalities for such 705
945	945	property, (B) the grant payable to tier two districts or municipalities for 706
946	946	select college and hospital property shall be five percentage points more 707
947	947	than the grant payable to tier three districts or municipalities for such 708
948	948	property, (C) the grant payable to tier one municipalities for select state 709
949	949	property shall be eight percentage points more than the grant payable 710
950	950	to tier three municipalities for such property, and (D) the grant payable 711
951	951	to tier two municipalities for select state property shall be four 712
952	952	percentage points more than the grant payable to tier three 713
953	953	municipalities for such property. Grants to tier one municipalities or 714
954	954	districts and grants to tier two municipalities or districts in excess of 715
955	955	grants paid to tier three municipalities or districts pursuant to this 716
956	956	subsection shall be payable from the select payment in lieu of taxes 717
957	957	account. Grants to tier one municipalities and grants to tier two 718
958	958	municipalities in excess of grants paid to tier three municipalities 719
959	959	pursuant to this subsection shall be payable from the select payment in 720
960	960	lieu of taxes account.] 721
961	961	(d) For the fiscal year ending June 30, 2022, and each fiscal year 722
962	962	thereafter: 723
963	963	(1) If the total of grants payable to each municipality and district in 724
964	964	accordance with the provisions of subsection (b) of this section exceeds 725
965	965	the amount appropriated for the purposes of said subsection for each 726 Raised Bill No. 873
966	966
967	967
968	968
969	969	LCO No. 3265 26 of 28
970	970
971	971	such fiscal year: 727
972	972	(A) Each tier one municipality and district shall receive fifty per cent 728
973	973	of the grant amount payable to such municipality or district as 729
974	974	calculated under subsection (b) of this section; 730
975	975	(B) Each tier two municipality and district shall receive forty per cent 731
976	976	of the grant amount payable to such municipality or district as 732
977	977	calculated under subsection (b) of this section; and 733
978	978	(C) Each tier three municipality and district shall receive thirty per 734
979	979	cent of the grant amount payable to such municipality or district as 735
980	980	calculated under subsection (b) of this section; and 736
981	981	(2) If the total of grants payable to each municipality and district in 737
982	982	accordance with the provisions of subdivision (1) of this subsection 738
983	983	exceeds the amount appropriated for the purposes of said subdivision 739
984	984	in any fiscal year, the amount of the grant payable to each municipality 740
985	985	and district shall be reduced proportionately. 741
986	986	[(f)] (e) Notwithstanding the provisions of subsections (a) to (d), 742
987	987	inclusive, of this section, for any municipality receiving payments under 743
988	988	section 15-120ss, property located in such municipality at Bradley 744
989	989	International Airport shall not be included in the calculation of any state 745
990	990	grant in lieu of taxes pursuant to this section. 746
991	991	[(g)] (f) For purposes of this section, any real property [which] that is 747
992	992	owned by the John Dempsey Hospital Finance Corporation established 748
993	993	pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or 749
994	994	by one or more subsidiary corporations established pursuant to 750
995	995	subdivision (13) of section 10a-254 and [which] that is free from taxation 751
996	996	pursuant to the provisions of section 10a-259 shall be deemed to be state-752
997	997	owned real property. 753
998	998	[(h)] (g) The Office of Policy and Management shall report, in 754
999	999	accordance with the provisions of section 11-4a, to the joint standing 755
1000	1000	committee of the General Assembly having cognizance of matters 756 Raised Bill No. 873
1001	1001
1002	1002
1003	1003
1004	1004	LCO No. 3265 27 of 28
1005	1005
1006	1006	relating to finance, revenue and bonding, on or before July 1, [2017, and 757
1007	1007	on or before July first annually thereafter until July 1, 2020] 2021, and 758
1008	1008	annually thereafter, with regard to the grants distributed in accordance 759
1009	1009	with this section, and shall include in such reports any 760
1010	1010	recommendations for changes in the grants. 761
1011	1011	Sec. 12. Section 12-18c of the general statutes is repealed and the 762
1012	1012	following is substituted in lieu thereof (Effective July 1, 2021): 763
1013	1013	There is established an account to be known as the "select payment in 764
1014	1014	lieu of taxes account" which shall be a separate, nonlapsing account 765
1015	1015	within the General Fund. The account shall contain any moneys 766
1016	1016	required by law to be deposited in the account. Moneys in the account 767
1017	1017	shall be expended by the Office of Policy and Management for [the 768
1018	1018	purposes of making select grants to municipalities and districts for 769
1019	1019	payments in lieu of taxes as provided for in subdivision (1) of subsection 770
1020	1020	(e) of section 12-18b, subparagraphs (B) and (C) of subdivision (2) of 771
1021	1021	subsection (e) of section 12-18b, subdivision (3) of subsection (e) of 772
1022	1022	section 12-18b and for] any [other] purpose expressly provided by law. 773
1023	1023	This act shall take effect as follows and shall amend the following
1024	1024	sections:
1025	1025
1026	1026	Section 1 from passage New section
1027	1027	Sec. 2 July 1, 2021 4a-13
1028	1028	Sec. 3 July 1, 2021 4a-16
1029	1029	Sec. 4 July 1, 2021 17b-77(b)
1030	1030	Sec. 5 July 1, 2021 17b-79
1031	1031	Sec. 6 July 1, 2021 17b-85
1032	1032	Sec. 7 July 1, 2021 17b-93
1033	1033	Sec. 8 July 1, 2021 17b-94
1034	1034	Sec. 9 July 1, 2021 17b-95
1035	1035	Sec. 10 July 1, 2021 17b-224
1036	1036	Sec. 11 July 1, 2021 12-18b
1037	1037	Sec. 12 July 1, 2021 12-18c
1038	1038
1039	1039	Statement of Purpose:
1040	1040	To (1) mitigate adverse tax consequences resulting from employees
1041	1041	working remotely during the taxable year 2020 due to COVID-19, (2) Raised Bill No. 873
1042	1042
1043	1043
1044	1044
1045	1045	LCO No. 3265 28 of 28
1046	1046
1047	1047	eliminate state recovery of public assistance payments from certain
1048	1048	assets and estates, and (3) revise the calculation of the amounts of grants
1049	1049	in lieu of taxes paid to municipalities, based on equalized net grand list
1050	1050	per capita.
1051	1051	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
1052	1052	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
1053	1053	underlined.]
1054	1054