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General Assembly Raised Bill No. 1100
January Session, 2021
LCO No. 6639
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING TH E FAILURE TO FILE FOR CERTAIN GRAND
LIST EXEMPTIONS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective July 1, 2021) Notwithstanding the provisions of 1
subdivision (76) of section 12-81 of the general statutes, any person 2
otherwise eligible for a 2018 and 2019 grand list exemption pursuant to 3
said subdivision in the city of Hartford, except that such person failed 4
to file the required statements within the time periods prescribed, shall 5
be regarded as having filed such statements in a timely manner if such 6
person files such statements not later than thirty days after the effective 7
date of this section and pays the late filing fees pursuant to section 12-8
81k of the general statutes. Upon confirmation of the receipt of such fees 9
and verification of the exemption eligibility of such property, the 10
assessor shall approve the exemptions for such property. If taxes, 11
interest or penalties have been paid on the property for which such 12
exemptions are approved, the city of Hartford shall reimburse such 13
person in an amount equal to the amount by which such taxes, interest 14
and penalties exceed any taxes payable if the statement had been filed 15 Raised Bill No. 1100
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in a timely manner. 16
Sec. 2. (Effective July 1, 2021) Notwithstanding the provisions of 17
subdivision (57) of section 12-81 of the general statutes and sections 12-18
41, 12-42 and 12-57a of the general statutes, any person otherwise 19
eligible for a 2020 grand list exemption pursuant to subdivision (57) of 20
section 12-81 of the general statutes in the town of Middlefield, except 21
that such person failed to file the required application and personal 22
property declaration within the time periods prescribed, shall be 23
regarded as having filed such application and declaration in a timely 24
manner if such person files such application and declaration not later 25
than thirty days after the effective date of this section and pays any 26
applicable late filing fee prescribed by the general statutes. Upon 27
confirmation of the receipt of such fee, if applicable, and verification of 28
the exemption eligibility of such property, the assessor shall approve the 29
exemption for such property. If taxes, interest or penalties have been 30
paid on the property for which such exemption is approved, the town 31
of Middlefield shall reimburse such person in an amount equal to the 32
amount by which such taxes, interest and penalties exceed any taxes 33
payable if the application and declaration had been filed in a timely 34
manner. 35
Sec. 3. (Effective July 1, 2021) Notwithstanding the provisions of 36
subparagraph (A) of subdivision (7) of section 12-81 of the general 37
statutes and section 12-87a of the general statutes, any person otherwise 38
eligible for a 2017 grand list exemption pursuant to said subdivision in 39
the town of Middletown, except that such person failed to file the 40
required statement within the time period prescribed, shall be regarded 41
as having filed such statement in a timely manner if such person files 42
such statement not later than thirty days after the effective date of this 43
section and pays the late filing fee pursuant to section 12-87a of the 44
general statutes. Upon confirmation of the receipt of such fee and 45
verification of the exemption eligibility of such property, the assessor 46
shall approve the exemption for such property. If taxes, interest or 47
penalties have been paid on the property for which such exemption is 48 Raised Bill No. 1100
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approved, the town of Middletown shall reimburse such person in an 49
amount equal to the amount by which such taxes, interest and penalties 50
exceed any taxes payable if the statements had been filed in a timely 51
manner. 52
Sec. 4. (Effective July 1, 2021) Notwithstanding the provisions of 53
subdivision (57) of section 12-81 of the general statutes and sections 12-54
41, 12-42 and 12-57a of the general statutes, any person otherwise 55
eligible for a 2020 grand list exemption pursuant to subdivision (57) of 56
section 12-81 of the general statutes in the town of Middletown, except 57
that such person failed to file the required application and personal 58
property declaration within the time periods prescribed, shall be 59
regarded as having filed such application and declaration in a timely 60
manner if such person files such application and declaration not later 61
than thirty days after the effective date of this section and pays any 62
applicable late filing fee prescribed by the general statutes. Upon 63
confirmation of the receipt of such fee, if applicable, and verification of 64
the exemption eligibility of such property, the assessor shall approve the 65
exemption for such property. If taxes, interest or penalties have been 66
paid on the property for which such exemption is approved, the town 67
of Middletown shall reimburse such person in an amount equal to the 68
amount by which such taxes, interest and penalties exceed any taxes 69
payable if the application and declaration had been filed in a timely 70
manner. 71
Sec. 5. (Effective July 1, 2021) Notwithstanding the provisions of 72
sections 12-41, 12-42 and 12-57a of the general statutes, any person 73
otherwise eligible for a 2020 grand list exemption pursuant to 74
subdivision (57) of section 12-81 of the general statutes in the town of 75
Middletown, except that such person failed to file the required personal 76
property declaration within the time period prescribed, shall be 77
regarded as having filed such declaration in a timely manner if such 78
person files such declaration not later than thirty days after the effective 79
date of this section. Upon verification of the exemption eligibility of the 80
personal property included in such declaration, the assessor shall 81 Raised Bill No. 1100
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approve the exemption for such property. If taxes, interest or penalties 82
have been paid on the property for which such exemption is approved, 83
the town of Middletown shall reimburse such person in an amount 84
equal to the amount by which such taxes, interest and penalties exceed 85
any taxes payable if the declaration had been filed in a timely manner. 86
Sec. 6. (Effective July 1, 2021) Notwithstanding the provisions of 87
subdivision (76) of section 12-81 of the general statutes, any person 88
otherwise eligible for a 2020 grand list exemption pursuant to said 89
subdivision in the town of Plainville, except that such person failed to 90
file the required statement within the time period prescribed, shall be 91
regarded as having filed such statement in a timely manner if such 92
person files such statement not later than thirty days after the effective 93
date of this section and pays the late filing fee pursuant to section 12-94
81k of the general statutes. Upon confirmation of the receipt of such fee 95
and verification of the exemption eligibility of such property, the 96
assessor shall approve the exemption for such property. If taxes, interest 97
or penalties have been paid on the property for which such exemption 98
is approved, the town of Plainville shall reimburse such person in an 99
amount equal to the amount by which such taxes, interest and penalties 100
exceed any taxes payable if the statement had been filed in a timely 101
manner. 102
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2021 New section
Sec. 2 July 1, 2021 New section
Sec. 3 July 1, 2021 New section
Sec. 4 July 1, 2021 New section
Sec. 5 July 1, 2021 New section
Sec. 6 July 1, 2021 New section
FIN Joint Favorable