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.
AMENDMENT
LCO No.: 10019
File Copy No.: 671
Senate Calendar No.: 403
Primary Analyst: DD 6/4/21
Contributing Analyst(s): ()
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 22 $ FY 23 $
Middletown; Middlefield Eliminates
Cost/Revenue
Loss in Bill
See Below None
Middletown Cost/Revenue
Loss
See Below None
Explanation
The amendment eliminates the bill's underlying provisions allowing
certain taxpayers in Middlefield and Middletown to receive tax breaks
that they otherwise would have been eligible for if they had not missed
the deadline to file for such exemptions. This eliminates the cost or
revenue loss to Middletown and Middlefield in the underlying bill
associated with providing those tax breaks, or providing
reimbursement to those taxpayers.
The amendment also allows certain other taxpayers in Middletown
to receive a tax break if they missed the deadline to file for such
exemption. This results in a revenue loss to the City of Middletown, or
a cost to reimburse such taxpayers for taxes already paid. 2021SB-01100-R00LCO10019-FNA.DOCX Page 2 of 2
Any impact resulting from the amendment is anticipated to occur in
FY 22 only.
The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly,
solely for the purposes of information, summarization and explanation and does not represent the intent of the
General Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety
of informational sources, including the analyst’s professional knowledge. Whenever applicable, agency data is
consulted as part of the analysis, however final products do not necessarily reflect an assessment from any
specific department.