Senate Bill No. 1100
Public Act No. 21-201
AN ACT CONCERNING TH E FAILURE TO FILE FO R CERTAIN
GRAND LIST EXEMPTION S AND THE FEE FOR LIMITED LIABILITY
COMPANIES TO FILE AN ANNUAL REPORT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective July 1, 2021) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2018 and 2019 grand list exemption pursuant to
said subdivision in the city of Hartford, except that such person failed
to file the required statements within the time periods prescribed, shall
be regarded as having filed such statements in a timely manner if such
person files such statements not later than thirty days after the effective
date of this section and pays the late filing fees pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fees
and verification of the exemption eligibility of such property, the
assessor shall approve the exemptions for such property. If taxes,
interest or penalties have been paid on the property for which such
exemptions are approved, the city of Hartford shall reimburse such
person in an amount equal to the amount by which such taxes, interest
and penalties exceed any taxes payable if the statement had been filed
in a timely manner. Senate Bill No. 1100
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Sec. 2. (Effective July 1, 2021) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2017 grand list exemption pursuant to said subdivision in
the town of Middletown, except that such person failed to file the
required statement within the time period prescribed, shall be regarded
as having filed such statement in a timely manner if such person files
such statement not later than thirty days after the effective date of this
section and pays the late filing fee pursuant to section 12-87a of the
general statutes. Upon confirmation of the receipt of such fee and
verification of the exemption eligibility of such property, the assessor
shall approve the exemption for such property. If taxes, interest or
penalties have been paid on the property for which such exemption is
approved, the town of Middletown shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statements had been filed in a timely
manner.
Sec. 3. (Effective July 1, 2021) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2020 grand list exemption pursuant to said
subdivision in the town of Plainville, except that such person failed to
file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Plainville shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely Senate Bill No. 1100
Public Act No. 21-201 3 of 5
manner.
Sec. 4. (Effective July 1, 2021) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2017, 2018 and 2019 grand list exemption pursuant to said
subdivision in the town of Middletown, except that such person failed
to file the required statements within the time periods prescribed, shall
be regarded as having filed such statements in a timely manner if such
person files such statements not later than thirty days after the effective
date of this section and pays the late filing fees pursuant to section 12-
87a of the general statutes. Upon confirmation of the receipt of such fees
and verification of the exemption eligibility of such property, the
assessor shall approve the exemptions for such property. If taxes,
interest or penalties have been paid on the property for which such
exemptions are approved, the town of Middletown shall reimburse such
person in an amount equal to the amount by which such taxes, interest
and penalties exceed any taxes payable if the statements had been filed
in a timely manner.
Sec. 5. Subsection (a) of section 34-243u of the general statutes is
repealed and the following is substituted in lieu thereof (Effective from
passage):
(a) Fees for filing documents and issuing certificates: (1) Filing an
application to reserve a limited liability company name or to cancel a
reserved limited liability company name, sixty dollars; (2) filing a
transfer of reserved limited liability company name, sixty dollars; (3)
filing a certificate of organization, including appointment of registered
agent, one hundred twenty dollars; (4) filing a change of address of
agent certificate or change of agent certificate, fifty dollars; (5) filing a
notice of resignation of registered agent, fifty dollars; (6) filing an
amendment to certificate of organization, one hundred twenty dollars;
(7) filing a restated certificate of organization, one hundred twenty Senate Bill No. 1100
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dollars; (8) filing a certificate of merger, sixty dollars; (9) filing a
certificate of interest exchange, sixty dollars; (10) filing a certificate of
abandonment, fifty dollars; (11) filing a certificate of reinstatement, one
hundred twenty dollars; (12) filing a foreign registration certificate by a
foreign limited liability company to transact business in this state, one
hundred twenty dollars; (13) filing an application of foreign limited
liability company for amended foreign registration certificate, one
hundred twenty dollars; (14) filing a certificate of withdrawal of
registration under section 34-275h, one hundred twenty dollars; (15)
filing an annual report, (A) concerning any year prior to July 1, 2020,
twenty dollars, and (B) concerning any year on or after July 1, 2020,
eighty dollars; (16) filing an interim notice of change of manager or
member, twenty dollars; (17) filing a registration of name or a renewal
of registration of name, sixty dollars; (18) filing a statement of correction,
one hundred dollars; and (19) filing a transfer of registration, sixty
dollars plus the qualification fee.
Sec. 6. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2019 and 2020 grand list exemption for all or part of the
assessment years pursuant to said subdivision (7) in the city of Danbury,
except that such person failed to file the required statements within the
time period prescribed, shall be regarded as having filed such
statements in a timely manner if such person files such statements not
later than thirty days after the effective date of this section and pays the
late filing fees pursuant to section 12-87a of the general statutes. Upon
confirmation of the receipt of such fees and verification of the exemption
eligibility of such property, the assessor shall approve the exemptions
for such property. If taxes, interest or penalties have been paid on the
property for which such exemptions are approved, the city of Danbury
shall reimburse such person in an amount equal to the amount by which
such taxes, interest and penalties exceed any taxes payable if the Senate Bill No. 1100
Public Act No. 21-201 5 of 5
statements had been filed in a timely manner.
Sec. 7. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2018 grand list exemption pursuant to said
subdivision (76) in the town of Seymour, except that such person failed
to file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Seymour shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.