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.
As Amended by Senate "A" (LCO 10107), Senate "B" (LCO 10105),
House "A" (LCO 10175)
House Calendar No.: 600
Senate Calendar No.: 403
Primary Analyst: DD 6/8/21
Contributing Analyst(s):
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 22 $ FY 23 $
Danbury; Hartford; Middletown;
Plainville; Seymour
Revenue
Loss
See Below None
Explanation
The bill allows taxpayers in Danbury, Hartford, Middletown,
Plainville, and Seymour 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
Danbury, Hartford, Middletown, Plainville, and Seymour 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 bill also makes clarifying changes regarding fees paid to the
Secretary of the State. This has no fiscal impact.
Senate "A" removes a provision allowing taxpayers in Middlefield
to receive a tax exemption if they missed the filing deadline. This 2021SB-01100-R02-FN.DOCX Page 2 of 2
eliminates any impact to Middlefield from the bill.
Senate "A" also makes changes to the types of tax exemptions for
which taxpayers in the City of Middletown may be eligible if they
missed the filing deadline. This has a net impact of expanding or
reducing the cost or revenue loss to Middletown in the underlying bill,
depending on the value of the exemptions impacte d by the
amendment.
Senate "B" clarifies the language regarding certain fees paid to the
Secretary of State. This has no fiscal impact.
House "A" allows taxpayers in Danbury and Seymour to receive
exemptions they otherwise would have received if they did not miss
the deadline to file for such exemptions. This results in either a one-
time cost to reimburse such taxpayers or a one-time revenue loss.
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.
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.