OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
SB-1100
AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN
GRAND LIST EXEMPTIONS.
Primary Analyst: DD 5/4/21
Contributing Analyst(s): AN
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 22 $ FY 23 $
Hartford; Middlefield;
Middletown; Plainville
Revenue
Loss
See Below None
Explanation
The bill allows taxpayers in Hartford, Middlefield, Middletown, and
Plainville to receive a tax exemption that they otherwise would have
been eligible to receive if they had not missed the filing deadline for
the exemption.
The bill results in either a revenue loss to the municipalities of
Hartford, Middlefield, Middletown, and Plainville or a cost to
reimburse taxpayers that have paid taxes for exempt property. It is
anticipated that any impact would only occur in FY 22.
The Out Years
There is no fiscal impact in the out years, as the bill relates to tax
payments made in one fiscal year only.