LCO No. 6697 1 of 43
General Assembly Raised Bill No. 1105
January Session, 2021
LCO No. 6697
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT ELIMINATING THE PROPERTY TAX ON C ERTAIN MOTOR
VEHICLES AND ADJUSTI NG THE UNIFORM PROPERTY
ASSESSMENT RATE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-71 of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective October 1, 2021, and 2
applicable to assessment years commencing on or after October 1, 2021): 3
(a) All goods, chattels and effects or any interest therein, including 4
any interest in a leasehold improvement classified as other than real 5
property and excluding motor vehicles, as defined in section 14-1, 6
except as provided in section 3 of this act, belonging to any person who 7
is a resident in this state, shall be listed for purposes of property tax in 8
the town where such person resides, subject to the provisions of sections 9
12-41, as amended by this act, 12-43 and 12-59. Any such property 10
belonging to any nonresident shall be listed for purposes of property tax 11
as provided in section 12-43. [Motor] Rental motor vehicles, if subject to 12
property tax pursuant to section 3 of this act, and snowmobiles shall be 13
listed for purposes of the property tax in accordance with subsection (f) 14 Raised Bill No. 1105
LCO No. 6697 2 of 43
of this section. 15
(b) Except as otherwise provided by the general statutes, property 16
subject to this section shall be valued at the same percentage of its then 17
actual valuation as the assessors have determined with respect to the 18
listing of real estate for the same year, except that any rental motor 19
vehicle subject to property tax pursuant to section 3 of this act, that is an 20
antique, rare or special interest motor vehicle, as defined in section 14-21
1, shall be assessed at a value of not more than five hundred dollars. The 22
owner of such antique, rare or special interest motor vehicle may be 23
required by the assessors to provide reasonable documentation that 24
such motor vehicle is an antique, rare or special interest motor vehicle, 25
provided any motor vehicle for which special number plates have been 26
issued pursuant to section 14-20 shall not be required to provide any 27
such documentation. The provisions of this section shall not include 28
money or property actually invested in merchandise or manufacturing 29
carried on out of this state or machinery or equipment which would be 30
eligible for exemption under subdivision (72) of section 12-81 once 31
installed and which cannot begin or which has not begun 32
manufacturing, processing or fabricating; or which is being used for 33
research and development, including experimental or laboratory 34
research and development, design or engineering directly related to 35
manufacturing or being used for the significant servicing, overhauling 36
or rebuilding of machinery and equipment for industrial use or the 37
significant overhauling or rebuilding of other products on a factory 38
basis or being used for measuring or testing or metal finishing or in the 39
production of motion pictures, video and sound recordings. 40
(c) Upon payment of the property tax assessed with respect to any 41
property referred to in this section, owned by a resident or nonresident 42
of this state, which is currently used or intended for use in relation to 43
construction, building, grading, paving or similar projects, including, 44
but not limited to, rental motor vehicles subject to property tax pursuant 45
to section 3 of this act, bulldozers, tractors and any trailer-type vehicle, 46
excluding any such equipment weighing less than five hundred pounds, 47
and excluding any such motor vehicle subject to registration pursuant 48 Raised Bill No. 1105
LCO No. 6697 3 of 43
to chapter 246 or exempt from such registration by section 14-34, the 49
town in which such equipment is taxed shall issue, at the time of such 50
payment, for display on a conspicuous surface of each such item of 51
equipment for which such tax has been paid, a validation decal or 52
sticker, identifiable as to the year of issue, which will be presumptive 53
evidence that such tax has been paid in the appropriate town of the state. 54
(d) (1) Personal property subject to taxation under this chapter shall 55
not include computer software, except when the cost thereof is included, 56
without being separately stated, in the cost of computer hardware. 57
"Computer software" shall include any program or routine used to 58
cause a computer to perform a specific task or set of tasks, including 59
without limitation, operational and applicational programs and all 60
documentation related thereto. 61
(2) The provisions of subdivision (1) of this subsection shall be 62
applicable (A) to the assessment year commencing October 1, 1988, and 63
each assessment year thereafter, and (B) to any assessment of computer 64
software made after September 30, 1988, for any assessment year 65
commencing before October 1, 1988. 66
(3) Nothing contained in this subsection shall create any implication 67
related to liability for property tax with respect to computer software 68
prior to July 1, 1989. 69
(4) A certificate of correction in accordance with section 12-57 shall 70
not be issued with respect to any property described in subdivision (1) 71
of this subsection for any assessment year commencing prior to October 72
1, 1989. 73
(e) For assessment years commencing on or after October 1, 1992, 74
each municipality shall exempt aircraft, as defined in section 15-34, from 75
the provisions of this chapter. 76
(f) (1) Property subject to taxation under this chapter shall include 77
each registered and unregistered rental motor vehicle subject to 78
property tax pursuant to section 3 of this act, and snowmobile that, in 79 Raised Bill No. 1105
LCO No. 6697 4 of 43
the normal course of operation, most frequently leaves from and returns 80
to or remains in a town in this state, and any other such motor vehicle 81
or snowmobile located in a town in this state, which motor vehicle or 82
snowmobile is not used or is not capable of being used. 83
(2) Any rental motor vehicle subject to property tax pursuant to 84
section 3 of this act, or snowmobile registered in this state subject to 85
taxation in accordance with the provisions of this subsection shall be set 86
in the list of the town where such vehicle in the normal course of 87
operation most frequently leaves from and returns to or in which it 88
remains. It shall be presumed that any such motor vehicle or 89
snowmobile most frequently leaves from and returns to or remains in 90
the town in which the owner of such motor vehicle or snowmobile 91
resides, unless a provision of this subsection otherwise expressly 92
provides. As used in this subsection, ["the town in which the owner of 93
such vehicle resides"] "the town in which the owner of such motor 94
vehicle or snowmobile resides" means the town in this state where (A) 95
the owner, if an individual, has established a legal residence consisting 96
of a true, fixed and permanent home to which such individual intends 97
to return after any absence, or (B) the owner, if a company, corporation, 98
limited liability company, partnership, firm or any other type of public 99
or private organization, association or society, has an established site for 100
conducting the purposes for which it was created. In the event such an 101
entity resides in more than one town in this state, it shall be subject to 102
taxation by each such town with respect to any registered or 103
unregistered rental motor vehicle subject to property tax pursuant to 104
section 3 of this act or snowmobile that most frequently leaves from and 105
returns to or remains in such town. 106
[(3) Any motor vehicle owned by a nonresident of this state shall be 107
set in the list of the town where such vehicle in the normal course of 108
operation most frequently leaves from and returns to or in which it 109
remains. If such vehicle in the normal course of operation most 110
frequently leaves from and returns to or remains in more than one town, 111
it shall be set in the list of the town in which such vehicle is located for 112
the three or more months preceding the assessment day in any year, 113 Raised Bill No. 1105
LCO No. 6697 5 of 43
except that, if such vehicle is located in more than one town for three or 114
more months preceding the assessment day in any year, it shall be set in 115
the list of the town where it is located for the three months or more in 116
such year nearest to such assessment day. In the event a motor vehicle 117
owned by a nonresident is not located in any town for three or more of 118
the months preceding the assessment day in any year, such vehicle shall 119
be set in the list of the town where such vehicle is located on such 120
assessment day. 121
(4) Notwithstanding any provision of subdivision (2) of this 122
subsection: (A) Any registered motor vehicle that is assigned to an 123
employee of the owner of such vehicle for the exclusive use of such 124
employee and which, in the normal course of operation most frequently 125
leaves from and returns to or remains in such employee’s town of 126
residence, shall be set in the list of the town where such employee 127
resides; (B) any registered motor vehicle that is being operated, 128
pursuant to a lease, by a person other than the owner of such vehicle, or 129
such owner’s employee, shall be set in the list of the town where the 130
person who is operating such vehicle pursuant to said lease resides; (C) 131
any registered motor vehicle designed or used for recreational 132
purposes, including, but not limited to, a camp trailer, camper or motor 133
home, shall be set in the list of the town such vehicle, in the normal 134
course of its operation for camping, travel or recreational purposes in 135
this state, most frequently leaves from and returns to or the town in 136
which it remains. If such a vehicle is not used in this state in its normal 137
course of operation for camping, travel or recreational purposes, such 138
vehicle shall be set in the list of the town in this state in which the owner 139
of such vehicle resides; and (D) any registered motor vehicle that is used 140
or intended for use for the purposes of construction, building, grading, 141
paving or similar projects, or to facilitate any such project, shall be set in 142
the list of the town in which such project is situated if such vehicle is 143
located in said town for the three or more months preceding the 144
assessment day in any year, provided (i) if such vehicle is located in 145
more than one town in this state for three or more months preceding the 146
assessment day in any year, such vehicle shall be set in the list of the 147 Raised Bill No. 1105
LCO No. 6697 6 of 43
town where it is located for the three months or more in such year 148
nearest to such assessment day, and (ii) if such vehicle is not located in 149
any town for three or more of the months preceding the assessment day 150
in any year, such vehicle shall be set in the list of the town where such 151
vehicle is located on such assessment day. 152
(5) The owner of a motor vehicle subject to taxation in accordance 153
with the provisions of subdivision (4) of this subsection in a town other 154
than the town in which such owner resides may register such vehicle in 155
the town in which such vehicle is subject to taxation.] 156
[(6)] (3) Information concerning any rental motor vehicle subject to 157
property tax pursuant to section 3 of this act or snowmobile subject to 158
taxation in a town other than the town in which it is registered may be 159
included on any declaration or report filed pursuant to section 12-41, as 160
amended by this act, 12-43 or 12-57a, as amended by this act. If [a] such 161
motor vehicle or snowmobile is registered in a town in which it is not 162
subject to taxation, [pursuant to the provisions of subdivision (4) of this 163
section,] the assessor of the town in which such motor vehicle or 164
snowmobile is subject to taxation shall notify the assessor of the town in 165
which such motor vehicle or snowmobile is registered of the name and 166
address of the owner of such motor vehicle or snowmobile, the vehicle 167
identification number or snowmobile registration number and the town 168
in which such motor vehicle or snowmobile is subject to taxation. The 169
assessor of the town in which [said] such motor vehicle or snowmobile 170
is registered and the assessor of the town in which [said vehicle] such 171
motor vehicle or snowmobile is subject to taxation shall cooperate in 172
administering the provisions of this section concerning the listing of 173
such motor vehicle or snowmobile for property tax purposes. 174
Sec. 2. Section 12-81 of the general statutes is amended by adding 175
subdivision (80) as follows (Effective October 1, 2021, and applicable to 176
assessment years commencing on or after October 1, 2021): 177
(NEW) (80) Motor vehicles, as defined in section 14-1, except as 178
provided in section 3 of this act. 179 Raised Bill No. 1105
LCO No. 6697 7 of 43
Sec. 3. (NEW) (Effective from passage) Any municipality may, by vote 180
of its legislative body, or in a municipality where the legislative body is 181
a town meeting, by vote of the board of selectmen, elect to continue to 182
impose, on and after October 1, 2021, property tax on motor vehicles 183
that are rented and are owned by a person, firm or corporation engaging 184
in the business of renting motor vehicles in this state. 185
Sec. 4. Section 12-62a of the general statutes is repealed and the 186
following is substituted in lieu thereof (Effective October 1, 2021, and 187
applicable to assessment years commencing on or after October 1, 2021): 188
(a) Each municipality, as defined in section 7-381, shall establish a 189
uniform assessment date of October first. 190
(b) Each such municipality shall assess all property for purposes of 191
the local property tax at a uniform rate of [seventy] one hundred per 192
cent of present true and actual value, as determined under section 12-193
63. 194
(c) Repealed by P.A. 96-171, S. 15, 16. 195
(d) Repealed by P.A. 96-171, S. 15, 16. 196
(e) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 197
(f) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 198
(g) Repealed by P.A. 83-465, S. 3, 4. 199
Sec. 5. (NEW) (Effective October 1, 2021) Any municipality may, by 200
vote of its legislative body, or in a municipality where the legislative 201
body is a town meeting, by vote of the board of selectmen, elect to 202
moderate, over a period of up to five years, the shift of the tax burden 203
resulting from the elimination of the property tax on motor vehicles and 204
the increase in the uniform assessment rate under subsection (b) of 205
section 12-62a of the general statutes, as amended by this act. The town 206
assessor may utilize methods that he or she determines is appropriate 207
and reasonable to accomplish the purpose of this section, including, but 208 Raised Bill No. 1105
LCO No. 6697 8 of 43
not limited to, the implementation of annually decreasing surcharges on 209
taxpayers that were previously subject to the property tax on motor 210
vehicles and tax credits for residential property owners. 211
Sec. 6. Section 12-62r of the general statutes is amended by adding 212
subsection (k) as follows (Effective from passage): 213
(NEW) (k) Notwithstanding the provisions of this section, the 214
assessor in any municipality that adopted the property tax system under 215
this section shall establish, for assessment years commencing on or after 216
October 1, 2021, a rate of assessment for apartment and residential 217
property proportional to the uniform rate set forth in subsection (b) of 218
section 12-62a, as amended by this act. 219
Sec. 7. Section 12-115 of the general statutes is repealed and the 220
following is substituted in lieu thereof (Effective October 1, 2021, and 221
applicable to assessment years commencing on or after October 1, 2021): 222
The board of assessment appeals in any town or city may, within 223
three months from the date prescribed by law for the completion of its 224
duties, as set forth in section 12-111, add to the grand list of a town any 225
taxable property [which] that has been omitted by the assessor or board 226
of assessors or the board of assessment appeals, which shall reflect for 227
each owner of such property, an assessment at [seventy] one hundred 228
per cent of the present true and actual value of such owner's taxable 229
property from the best information that it can obtain, and if the owner 230
failed to file the declaration as prescribed by law, shall add thereto 231
twenty-five per cent of such assessment. Such board of assessment 232
appeals shall mail to such owner at the last-known address of the owner, 233
postage paid, within one week after the completion of such 234
supplemental additions to the grand list, a written or printed notice to 235
appear before such board at a stated time and place and show cause why 236
such property should not be added to such grand list. Any person 237
aggrieved by the action of such board may, within two months from the 238
time of such action, have the same right of appeal to the Superior Court 239
as provided by section 12-117a. The authority designated by section 240 Raised Bill No. 1105
LCO No. 6697 9 of 43
12-130 shall make and sign a rate bill for such supplemental additions 241
to the grand list and a warrant with respect to such additions which 242
shall be forwarded by the tax collector to such person, and such collector 243
shall have the same powers for the collection of the tax based on such 244
supplemental additions to such list as for the collection of other taxes. 245
Sec. 8. Section 15-101bb of the general statutes is repealed and the 246
following is substituted in lieu thereof (Effective October 1, 2021, and 247
applicable to assessment years commencing on or after October 1, 2021): 248
Property subject to taxation under this chapter shall be assessed by 249
the assessor or board of assessors of the town in which it is located at 250
[seventy] one hundred per cent of the fair market value as determined 251
by a person certified by the state as a real estate appraiser, provided such 252
appraiser is selected by a majority vote of the chief executive officers of 253
the towns of East Granby, Suffield, Windsor and Windsor Locks. The 254
services of the appraiser selected shall be paid for by the towns of East 255
Granby, Suffield, Windsor and Windsor Locks in proportion to the 256
percentages for each town set forth in section 15-101cc. Not later than 257
August first in any assessment year, the appraiser shall provide to the 258
assessor or board of assessors of each of the towns listed in said section 259
and to the lessee of the property, the fair market value of the property 260
subject to taxation under this chapter as of October first in such 261
assessment year. The appraiser shall be responsible for making a 262
determination of taxability or nontaxability of leasehold interests under 263
this chapter. If any town or the lessee is aggrieved by the determination 264
of the appraiser concerning (1) the taxability of real property under the 265
provisions of this chapter, or (2) the valuation thereof, such town or the 266
lessee may, within thirty days of the receipt of written notice of such 267
determination, appeal to the superior court for the judicial district where 268
such property is located. Such appeals shall be preferred cases, to be 269
heard, unless cause appears to the contrary, at the first session, by the 270
court. 271
Sec. 9. Section 4-66l of the general statutes, as amended by section 6 272
of public act 21-3, is repealed and the following is substituted in lieu 273 Raised Bill No. 1105
LCO No. 6697 10 of 43
thereof (Effective October 1, 2021): 274
(a) For the purposes of this section: 275
(1) "FY 15 mill rate" means the mill rate a municipality used during 276
the fiscal year ending June 30, 2015; 277
(2) "Mill rate" means, unless otherwise specified, the mill rate a 278
municipality uses to calculate tax bills for rental motor vehicles subject 279
to property tax pursuant to section 3 of this act; 280
(3) "Municipality" means any town, city, consolidated town and city 281
or consolidated town and borough. "Municipality" includes a district for 282
the purposes of [subdivision (1) of] subsection (d) of this section; 283
(4) "Municipal spending" means: 284
T1 Municipal
spending for
the fiscal year
prior to the
current fiscal
–
Municipal
spending for
the fiscal year
two years
prior to the
T2
T3
T4
T5
T6
year current year
X 100
= Municipal
spending;
T7 _______________________________
T8
Municipal spending for the fiscal
T9
year two years prior to the
T10
current year
(5) "Per capita distribution" means: 285
T11
Municipal population
_____________________
X Sales tax revenue = Per capita distribution;
T12
T13
T14
Total state population Raised Bill No. 1105
LCO No. 6697 11 of 43
(6) "Pro rata distribution" means: 286
T15 Municipal weighted
mill rate
calculation
X Sales tax revenue = Pro rata distribution;
T16
T17 ___________________
T18 Sum of all municipal
weighted mill rate
calculations combined
T19
T20
(7) "Regional council of governments" means any such council 287
organized under the provisions of sections 4-124i to 4-124p, inclusive; 288
(8) "Municipal population" means the number of persons in a 289
municipality according to the most recent estimate of the Department of 290
Public Health; 291
(9) "Total state population" means the number of persons in this state 292
according to the most recent estimate published by the Department of 293
Public Health; 294
(10) "Weighted mill rate" means a municipality's FY 15 mill rate 295
divided by the average of all municipalities' FY 15 mill rate; 296
(11) "Weighted mill rate calculation" means per capita distribution 297
multiplied by a municipality's weighted mill rate; 298
(12) "Sales tax revenue" means the moneys in the account remaining 299
for distribution pursuant to subdivision [(7)] (6) of subsection (b) of this 300
section; 301
(13) "District" means any district, as defined in section 7-324; and 302
(14) "Secretary" means the Secretary of the Office of Policy and 303 Raised Bill No. 1105
LCO No. 6697 12 of 43
Management. 304
(b) There is established an account to be known as the "municipal 305
revenue sharing account" which shall be a separate, nonlapsing account 306
within the General Fund. The account shall contain any moneys 307
required by law to be deposited in the account. The secretary shall set 308
aside and ensure availability of moneys in the account in the following 309
order of priority and shall transfer or disburse such moneys as follows: 310
[(1) Ten million dollars for the fiscal year ending June 30, 2016, shall 311
be transferred not later than April fifteenth for the purposes of grants 312
under section 10-262h;] 313
[(2)] (1) For the fiscal year ending June 30, 2018, and each fiscal year 314
thereafter, moneys sufficient to make motor vehicle property tax grants 315
payable to municipalities pursuant to subsection (c) of this section shall 316
be expended not later than August first annually by the secretary; 317
[(3)] (2) For the fiscal year ending June 30, 2022, and each fiscal year 318
thereafter, moneys sufficient to make the grants payable pursuant to 319
subsection (d) of section 12-18b, as amended by [this act] public act 21-320
3, shall be expended by the secretary; 321
[(4)] (3) For the fiscal years ending June 30, 2018, and June 30, 2019, 322
moneys sufficient to make the municipal revenue sharing grants 323
payable to municipalities pursuant to [subdivision (2) of] subsection (d) 324
of this section shall be expended not later than October thirty-first 325
annually by the secretary; 326
[(5)] (4) For the fiscal year ending June 30, 2018, and each fiscal year 327
thereafter, seven million dollars shall be expended for the purposes of 328
the regional services grants pursuant to subsection (e) of this section to 329
the regional councils of governments; 330
[(6)] (5) For the fiscal year ending June 30, 2018, and each fiscal year 331
thereafter, moneys may be expended for the purpose of supplemental 332
motor vehicle property tax grants pursuant to subsection (c) of this 333 Raised Bill No. 1105
LCO No. 6697 13 of 43
section; and 334
[(7)] (6) For the fiscal year ending June 30, 2020, and each fiscal year 335
thereafter, moneys in the account remaining shall be expended annually 336
by the secretary for the purposes of the municipal revenue sharing 337
grants established pursuant to subsection (f) of this section. Any such 338
moneys deposited in the account for municipal revenue sharing grants 339
between October first and June thirtieth shall be distributed to 340
municipalities on the following October first and any such moneys 341
deposited in the account between July first and September thirtieth shall 342
be distributed to municipalities on the following January thirty-first. 343
Any municipality may apply to the Office of Policy and Management 344
on or after July first for early disbursement of a portion of such grant. 345
The Office of Policy and Management may approve such an application 346
if it finds that early disbursement is required in order for a municipality 347
to meet its cash flow needs. No early disbursement approved by said 348
office may be issued later than September thirtieth. 349
[(c) (1) For the fiscal year ending June 30, 2018, motor vehicle property 350
tax grants to municipalities that impose mill rates on real property and 351
personal property other than motor vehicles greater than 39 mills or 352
that, when combined with the mill rate of any district located within the 353
municipality, impose mill rates greater than 39 mills, shall be made in 354
an amount equal to the difference between the amount of property taxes 355
levied by the municipality and any district located within the 356
municipality on motor vehicles for the assessment year commencing 357
October 1, 2013, and the amount such levy would have been if the mill 358
rate on motor vehicles for said assessment year was 39 mills.] 359
[(2)] (c) (1) For the fiscal year ending June 30, 2020, and each fiscal 360
year thereafter, motor vehicle property tax grants to municipalities that 361
impose mill rates on real property and personal property other than 362
rental motor vehicles subject to property tax pursuant to section 3 of this 363
act greater than 45 mills or that, when combined with the mill rate of 364
any district located within the municipality, impose mill rates greater 365
than 45 mills, shall be made in an amount equal to the difference 366 Raised Bill No. 1105
LCO No. 6697 14 of 43
between the amount of property taxes levied by the municipality and 367
any district located within the municipality on such motor vehicles for 368
the assessment year commencing October 1, 2016, and the amount such 369
levy would have been if the mill rate on such motor vehicles for said 370
assessment year was 45 mills. 371
[(3) For the fiscal year ending June 30, 2018, any municipality that 372
imposed a mill rate for real and personal property of more than 39 mills 373
during the fiscal year ending June 30, 2017, and effected a revaluation of 374
real property for the 2014 or 2015 assessment year that resulted in an 375
increase of 4 or more mills over the prior mill rate, may apply to the 376
Office of Policy and Management for a supplemental motor vehicle 377
property tax grant. The Office of Policy and Management may approve 378
such an application, within available funds, provided such 379
supplemental grant does not reduce any amount payable to any other 380
municipality.] 381
[(4)] (2) Not later than fifteen calendar days after receiving a property 382
tax grant pursuant to this section, the municipality shall disburse to any 383
district located within the municipality the amount of any such property 384
tax grant that is attributable to the district. 385
[(d) (1) For the fiscal year ending June 30, 2017, each municipality 386
shall receive a municipal revenue sharing grant, which shall be payable 387
August 1, 2016, from the Municipal Revenue Sharing Fund established 388
in section 4-66p. The total amount of the grant payable is as follows: 389
T21 Municipality Grant Amount
T22 Andover 66,705
T23 Ansonia 605,442
T24 Ashford 87,248
T25 Avon 374,711
T26 Barkhamsted 76,324
T27 Beacon Falls 123,341
T28 Berlin 843,048 Raised Bill No. 1105
LCO No. 6697 15 of 43
T29 Bethany 114,329
T30 Bethel 392,605
T31 Bethlehem 42,762
T32 Bloomfield 438,458
T33 Bolton 106,449
T34 Bozrah 53,783
T35 Branford 570,402
T36 Bridgeport 14,476,283
T37 Bridgewater 15,670
T38 Bristol 1,276,119
T39 Brookfield 343,611
T40 Brooklyn 103,910
T41 Burlington 193,490
T42 Canaan 14,793
T43 Canterbury 58,684
T44 Canton 211,078
T45 Chaplin 48,563
T46 Cheshire 594,084
T47 Chester 57,736
T48 Clinton 268,611
T49 Colchester 330,363
T50 Colebrook 29,694
T51 Columbia 111,276
T52 Cornwall 11,269
T53 Coventry 252,939
T54 Cromwell 288,951
T55 Danbury 2,079,675
T56 Darien 171,485
T57 Deep River 93,525
T58 Derby 462,718
T59 Durham 150,019
T60 East Granby 106,222
T61 East Haddam 186,418
T62 East Hampton 263,149
T63 East Hartford 3,877,281 Raised Bill No. 1105
LCO No. 6697 16 of 43
T64 East Haven 593,493
T65 East Lyme 243,736
T66 East Windsor 232,457
T67 Eastford 23,060
T68 Easton 155,216
T69 Ellington 321,722
T70 Enfield 911,974
T71 Essex 74,572
T72 Fairfield 795,318
T73 Farmington 335,287
T74 Franklin 26,309
T75 Glastonbury 754,546
T76 Goshen 30,286
T77 Granby 244,839
T78 Greenwich 366,588
T79 Griswold 243,727
T80 Groton 433,177
T81 Guilford 456,863
T82 Haddam 170,440
T83 Hamden 4,491,337
T84 Hampton 38,070
T85 Hartford 13,908,437
T86 Hartland 27,964
T87 Harwinton 113,987
T88 Hebron 208,666
T89 Kent 26,808
T90 Killingly 351,213
T91 Killingworth 85,270
T92 Lebanon 149,163
T93 Ledyard 307,619
T94 Lisbon 45,413
T95 Litchfield 169,828
T96 Lyme 21,862
T97 Madison 372,897
T98 Manchester 1,972,491 Raised Bill No. 1105
LCO No. 6697 17 of 43
T99 Mansfield 525,280
T100 Marlborough 131,065
T101 Meriden 1,315,347
T102 Middlebury 154,299
T103 Middlefield 91,372
T104 Middletown 964,657
T105 Milford 1,880,830
T106 Monroe 404,221
T107 Montville 401,756
T108 Morris 28,110
T109 Naugatuck 2,405,660
T110 New Britain 5,781,991
T111 New Canaan 168,106
T112 New Fairfield 288,278
T113 New Hartford 140,338
T114 New Haven 2,118,290
T115 New London 750,249
T116 New Milford 565,898
T117 Newington 651,000
T118 Newtown 572,949
T119 Norfolk 20,141
T120 North Branford 292,517
T121 North Canaan 66,052
T122 North Haven 487,882
T123 North Stonington 107,832
T124 Norwalk 3,401,590
T125 Norwich 1,309,943
T126 Old Lyme 79,946
T127 Old Saybrook 101,527
T128 Orange 284,365
T129 Oxford 171,492
T130 Plainfield 310,350
T131 Plainville 363,176
T132 Plymouth 255,581
T133 Pomfret 54,257 Raised Bill No. 1105
LCO No. 6697 18 of 43
T134 Portland 192,715
T135 Preston 58,934
T136 Prospect 197,097
T137 Putnam 76,399
T138 Redding 189,781
T139 Ridgefield 512,848
T140 Rocky Hill 405,872
T141 Roxbury 15,998
T142 Salem 85,617
T143 Salisbury 20,769
T144 Scotland 36,200
T145 Seymour 343,388
T146 Sharon 19,467
T147 Shelton 706,038
T148 Sherman 39,000
T149 Simsbury 567,460
T150 Somers 141,697
T151 South Windsor 558,715
T152 Southbury 404,731
T153 Southington 889,821
T154 Sprague 89,456
T155 Stafford 243,095
T156 Stamford 2,372,358
T157 Sterling 77,037
T158 Stonington 202,888
T159 Stratford 1,130,316
T160 Suffield 321,763
T161 Thomaston 158,888
T162 Thompson 114,582
T163 Tolland 303,971
T164 Torrington 2,435,109
T165 Trumbull 745,325
T166 Union 17,283
T167 Vernon 641,027
T168 Voluntown 33,914 Raised Bill No. 1105
LCO No. 6697 19 of 43
T169 Wallingford 919,984
T170 Warren 11,006
T171 Washington 25,496
T172 Waterbury 13,438,542
T173 Waterford 259,091
T174 Watertown 453,012
T175 West Hartford 1,614,320
T176 West Haven 1,121,850
T177 Westbrook 80,601
T178 Weston 211,384
T179 Westport 262,402
T180 Wethersfield 940,267
T181 Willington 121,568
T182 Wilton 380,234
T183 Winchester 224,447
T184 Windham 513,847
T185 Windsor 593,921
T186 Windsor Locks 256,241
T187 Wolcott 340,859
T188 Woodbridge 247,758
T189 Woodbury 200,175
T190 Woodstock 97,708
T191 Borough of Danielson -
T192 Borough of Litchfield -
T193 Bloomfield, Blue Hills FD 92,961
T194 Enfield Thompsonville FD #2 354,311
T195 Manchester - Eighth Utility District 436,718
T196 Middletown - City Fire 910,442
T197 Middletown So Fire 413,961
T198 Norwich CCD 552,565
T199 Norwich TCD 62,849
T200 Simsbury FD 221,536
T201 Plainfield Fire District -
T202 Windham, Special Service District #2 640,000
T203 Windham 1st Taxing District - Raised Bill No. 1105
LCO No. 6697 20 of 43
T204 Windham First
T205 West Haven First Center (D1) 1,039,843
T206 West Haven: Allingtown FD (D3) 483,505
T207 West Haven: West Shore FD (D2) 654,640]
[(2)] (d) For the fiscal years ending June 30, 2018, and June 30, 2019, 390
each municipality shall receive a municipal sharing grant payable not 391
later than October thirty-first of each year. The total amount of the grant 392
payable is as follows: 393
T208 Municipality Grant Amount
T209 Andover 96,020
T210 Ansonia 643,519
T211 Ashford 125,591
T212 Avon 539,387
T213 Barkhamsted 109,867
T214 Beacon Falls 177,547
T215 Berlin 1,213,548
T216 Bethany 164,574
T217 Bethel 565,146
T218 Bethlehem 61,554
T219 Bloomfield 631,150
T220 Bolton 153,231
T221 Bozrah 77,420
T222 Branford 821,080
T223 Bridgeport 9,758,441
T224 Bridgewater 22,557
T225 Bristol 1,836,944
T226 Brookfield 494,620
T227 Brooklyn 149,576
T228 Burlington 278,524
T229 Canaan 21,294
T230 Canterbury 84,475 Raised Bill No. 1105
LCO No. 6697 21 of 43
T231 Canton 303,842
T232 Chaplin 69,906
T233 Cheshire 855,170
T234 Chester 83,109
T235 Clinton 386,660
T236 Colchester 475,551
T237 Colebrook 42,744
T238 Columbia 160,179
T239 Cornwall 16,221
T240 Coventry 364,100
T241 Cromwell 415,938
T242 Danbury 2,993,644
T243 Darien 246,849
T244 Deep River 134,627
T245 Derby 400,912
T246 Durham 215,949
T247 East Granby 152,904
T248 East Haddam 268,344
T249 East Hampton 378,798
T250 East Hartford 2,036,894
T251 East Haven 854,319
T252 East Lyme 350,852
T253 East Windsor 334,616
T254 Eastford 33,194
T255 Easton 223,430
T256 Ellington 463,112
T257 Enfield 1,312,766
T258 Essex 107,345
T259 Fairfield 1,144,842
T260 Farmington 482,637
T261 Franklin 37,871
T262 Glastonbury 1,086,151
T263 Goshen 43,596
T264 Granby 352,440
T265 Greenwich 527,695 Raised Bill No. 1105
LCO No. 6697 22 of 43
T266 Griswold 350,840
T267 Groton 623,548
T268 Guilford 657,644
T269 Haddam 245,344
T270 Hamden 2,155,661
T271 Hampton 54,801
T272 Hartford 1,498,643
T273 Hartland 40,254
T274 Harwinton 164,081
T275 Hebron 300,369
T276 Kent 38,590
T277 Killingly 505,562
T278 Killingworth 122,744
T279 Lebanon 214,717
T280 Ledyard 442,811
T281 Lisbon 65,371
T282 Litchfield 244,464
T283 Lyme 31,470
T284 Madison 536,777
T285 Manchester 1,971,540
T286 Mansfield 756,128
T287 Marlborough 188,665
T288 Meriden 1,893,412
T289 Middlebury 222,109
T290 Middlefield 131,529
T291 Middletown 1,388,602
T292 Milford 2,707,412
T293 Monroe 581,867
T294 Montville 578,318
T295 Morris 40,463
T296 Naugatuck 1,251,980
T297 New Britain 3,131,893
T298 New Canaan 241,985
T299 New Fairfield 414,970
T300 New Hartford 202,014 Raised Bill No. 1105
LCO No. 6697 23 of 43
T301 New Haven 114,863
T302 New London 917,228
T303 New Milford 814,597
T304 Newington 937,100
T305 Newtown 824,747
T306 Norfolk 28,993
T307 North Branford 421,072
T308 North Canaan 95,081
T309 North Haven 702,295
T310 North Stonington 155,222
T311 Norwalk 4,896,511
T312 Norwich 1,362,971
T313 Old Lyme 115,080
T314 Old Saybrook 146,146
T315 Orange 409,337
T316 Oxford 246,859
T317 Plainfield 446,742
T318 Plainville 522,783
T319 Plymouth 367,902
T320 Pomfret 78,101
T321 Portland 277,409
T322 Preston 84,835
T323 Prospect 283,717
T324 Putnam 109,975
T325 Redding 273,185
T326 Ridgefield 738,233
T327 Rocky Hill 584,244
T328 Roxbury 23,029
T329 Salem 123,244
T330 Salisbury 29,897
T331 Scotland 52,109
T332 Seymour 494,298
T333 Sharon 28,022
T334 Shelton 1,016,326
T335 Sherman 56,139 Raised Bill No. 1105
LCO No. 6697 24 of 43
T336 Simsbury 775,368
T337 Somers 203,969
T338 South Windsor 804,258
T339 Southbury 582,601
T340 Southington 1,280,877
T341 Sprague 128,769
T342 Stafford 349,930
T343 Stamford 3,414,955
T344 Sterling 110,893
T345 Stonington 292,053
T346 Stratford 1,627,064
T347 Suffield 463,170
T348 Thomaston 228,716
T349 Thompson 164,939
T350 Tolland 437,559
T351 Torrington 1,133,394
T352 Trumbull 1,072,878
T353 Union 24,878
T354 Vernon 922,743
T355 Voluntown 48,818
T356 Wallingford 1,324,296
T357 Warren 15,842
T358 Washington 36,701
T359 Waterbury 5,595,448
T360 Waterford 372,956
T361 Watertown 652,100
T362 West Hartford 2,075,223
T363 West Haven 1,614,877
T364 Westbrook 116,023
T365 Weston 304,282
T366 Westport 377,722
T367 Wethersfield 1,353,493
T368 Willington 174,995
T369 Wilton 547,338
T370 Winchester 323,087 Raised Bill No. 1105
LCO No. 6697 25 of 43
T371 Windham 739,671
T372 Windsor 854,935
T373 Windsor Locks 368,853
T374 Wolcott 490,659
T375 Woodbridge 274,418
T376 Woodbury 288,147
T377 Woodstock 140,648
(e) For the fiscal year ending June 30, 2017, and each fiscal year 394
thereafter, each regional council of governments shall receive a regional 395
services grant, the amount of which will be based on a formula to be 396
determined by the secretary, except that, for the fiscal year ending June 397
30, 2018, and each fiscal year thereafter, thirty-five per cent of such grant 398
moneys shall be awarded to regional councils of governments for the 399
purpose of assisting regional education service centers in merging their 400
human resource, finance or technology services with such services 401
provided by municipalities within the region. For the fiscal year ending 402
June 30, 2017, three million dollars shall be expended by the secretary 403
from the Municipal Revenue Sharing Fund established in section 4-66p 404
for the purpose of the regional services grant. No such council shall 405
receive a grant for the fiscal year ending June 30, 2018, or any fiscal year 406
thereafter, unless the secretary approves a spending plan for such grant 407
moneys submitted by such council to the secretary on or before July 1, 408
2017, and annually thereafter. The regional councils of governments 409
shall use such grants for planning purposes and to achieve efficiencies 410
in the delivery of municipal services by regionalizing such services, 411
including, but not limited to, region-wide consolidation of such services. 412
Such efficiencies shall not diminish the quality of such services. A 413
unanimous vote of the representatives of such council shall be required 414
for approval of any expenditure from such grant. On or before October 415
1, 2017, and biennially thereafter, each such council shall submit a 416
report, in accordance with section 11-4a, to the joint standing 417
committees of the General Assembly having cognizance of matters 418
relating to planning and development and finance, revenue and 419 Raised Bill No. 1105
LCO No. 6697 26 of 43
bonding. Such report shall summarize the expenditure of such grants 420
and provide recommendations concerning the expansion, reduction or 421
modification of such grants. 422
(f) For the fiscal year ending June 30, 2020, and each fiscal year 423
thereafter, each municipality shall receive a municipal revenue sharing 424
grant as follows: 425
(1) (A) A municipality having a mill rate at or above twenty-five shall 426
receive the per capita distribution or pro rata distribution, whichever is 427
higher for such municipality. 428
(B) Such grants shall be increased by a percentage calculated as 429
follows: 430
T378 Sum of per capita distribution amount
T379
for all municipalities having a mill rate
T380
below twenty-five – pro rata distribution
T381
amount for all municipalities
T382
having a mill rate below twenty-five
T383
_______________________________________
T384
Sum of all grants to municipalities
T385
calculated pursuant to subparagraph (A)
T386
of subdivision (1) of this subsection.
(C) Notwithstanding the provisions of subparagraphs (A) and (B) of 431
this subdivision, Hartford shall receive not more than 5.2 per cent of the 432
municipal revenue sharing grants distributed pursuant to this 433
subsection; Bridgeport shall receive not more than 4.5 per cent of the 434
municipal revenue sharing grants distributed pursuant to this 435
subsection; New Haven shall receive not more than 2.0 per cent of the 436
municipal revenue sharing grants distributed pursuant to this 437
subsection and Stamford shall receive not more than 2.8 per cent of the 438
equalization grants distributed pursuant to this subsection. Any excess 439 Raised Bill No. 1105
LCO No. 6697 27 of 43
funds remaining after such reductions in payments to Hartford, 440
Bridgeport, New Haven and Stamford shall be distributed to all other 441
municipalities having a mill rate at or above twenty-five on a pro rata 442
basis according to the payment they receive pursuant to this 443
subdivision; and 444
(2) A municipality having a mill rate below twenty-five shall receive 445
the per capita distribution or pro rata distribution, whichever is less for 446
such municipality. 447
(3) For the purposes of this subsection, "mill rate" means the mill rate 448
for real property and personal property other than rental motor vehicles 449
subject to property tax pursuant to section 3 of this act. 450
(g) Except as provided in subsection (c) of this section, a municipality 451
may disburse any municipal revenue sharing grant funds to a district 452
within such municipality. 453
(h) (1) Except as provided in subdivision (2) of this subsection, for the 454
fiscal year ending June 30, 2018, and each fiscal year thereafter, the 455
amount of the grant payable to a municipality in any year in accordance 456
with subsection (d) or (f) of this section shall be reduced if such 457
municipality increases its adopted budget expenditures for such fiscal 458
year above a cap equal to the amount of adopted budget expenditures 459
authorized for the previous fiscal year by 2.5 per cent or more or the rate 460
of inflation, whichever is greater. Such reduction shall be in an amount 461
equal to fifty cents for every dollar expended over the cap set forth in 462
this subsection. For the purposes of this section, (A) "municipal 463
spending" does not include expenditures for debt service, special 464
education, implementation of court orders or arbitration awards, 465
expenditures associated with a major disaster or emergency declaration 466
by the President of the United States, a disaster emergency declaration 467
issued by the Governor pursuant to chapter 517 or any disbursement 468
made to a district pursuant to subsection (c) or (g) of this section, 469
budgeting for an audited deficit, nonrecurring grants, capital 470
expenditures or payments on unfunded pension liabilities, (B) "adopted 471 Raised Bill No. 1105
LCO No. 6697 28 of 43
budget expenditures" includes expenditures from a municipality's 472
general fund and expenditures from any nonbudgeted funds, and (C) 473
"capital expenditure" means a nonrecurring capital expenditure of one 474
hundred thousand dollars or more. Each municipality shall annually 475
certify to the secretary, on a form prescribed by said secretary, whether 476
such municipality has exceeded the cap set forth in this subsection and 477
if so the amount by which the cap was exceeded. 478
(2) For the fiscal year ending June 30, 2018, and each fiscal year 479
thereafter, the amount of the grant payable to a municipality in any year 480
in accordance with subsection (d) or (f) of this section shall not be 481
reduced in the case of a municipality whose adopt ed budget 482
expenditures exceed the cap set forth in subdivision (1) of this 483
subsection by an amount proportionate to any increase to its municipal 484
population from the previous fiscal year, as determined by the secretary. 485
(i) For the fiscal year ending June 30, 2020, and each fiscal year 486
thereafter, the amount of the grant payable to a municipality in any year 487
in accordance with subsection (f) of this section shall be reduced 488
proportionately in the event that the total of such grants in such year 489
exceeds the amount available for such grants in the municipal revenue 490
sharing account established pursuant to subsection (b) of this section. 491
Sec. 10. Subsection (b) of section 12-41 of the general statutes is 492
repealed and the following is substituted in lieu thereof (Effective October 493
1, 2021, and applicable to assessment years commencing on or after October 1, 494
2021): 495
(b) No person required by law to file an annual declaration of 496
personal property shall include in such declaration motor vehicles, [that 497
are registered in the office of the state Commissioner of Motor Vehicles. 498
With respect to any vehicle subject to taxation in a town other than the 499
town in which such vehicle is registered, pursuant to section 12-71, 500
information concerning such vehicle may be included in a declaration 501
filed pursuant to this section or section 12-43, or on a report filed 502
pursuant to section 12-57a] as defined in section 14-1, other than rental 503
motor vehicles subject to property tax pursuant to section 3 of this act. 504 Raised Bill No. 1105
LCO No. 6697 29 of 43
Sec. 11. Subsection (b) of section 12-55 of the general statutes is 505
repealed and the following is substituted in lieu thereof (Effective October 506
1, 2021, and applicable to assessment years commencing on or after October 1, 507
2021): 508
(b) Prior to taking and subscribing to the oath upon the grand list, the 509
assessor or board of assessors shall equalize the assessments of property 510
in the town, if necessary, and make any assessment omitted by mistake 511
or required by law. The assessor or board of assessors may increase or 512
decrease the valuation of any property as reflected in the last-preceding 513
grand list, or the valuation as stated in any personal property 514
declaration or report received pursuant to this chapter. In each case of 515
any increase in valuation of a property above the valuation of such 516
property in the last-preceding grand list, or the valuation, if any, stated 517
by the person filing such declaration or report, the assessor or board of 518
assessors shall mail a written notice of assessment increase to the last-519
known address of the owner of the property the valuation of which has 520
increased. All such notices shall be subject to the provisions of 521
subsection (c) of this section. [Notwithstanding the provisions of this 522
section, a notice of increase shall not be required in any year with respect 523
to a registered motor vehicle the valuation of which has increased.] In 524
the year of a revaluation, the notice of increase sent in accordance with 525
subsection (f) of section 12-62 shall be in lieu of the notice required by 526
this section. 527
Sec. 12. Subsection (a) of section 12-57a of the general statutes is 528
repealed and the following is substituted in lieu thereof (Effective October 529
1, 2021, and applicable to assessment years commencing on or after October 1, 530
2021): 531
(a) Any personal property subject to a contract of lease, except any 532
motor vehicle, [registered with the Commissioner of Motor Vehicles] as 533
defined in section 14-1, other than a rental motor vehicle subject to 534
property tax pursuant to section 3 of this act, which property is in the 535
possession of the lessee on any assessment day in the municipality in 536
which the lessee resides, shall, for information purposes only, be 537 Raised Bill No. 1105
LCO No. 6697 30 of 43
included in the personal property declaration of the lessee as an 538
individual entry or as part of a list of such leased property in the 539
possession of the lessee on such assessment day. Such entry or 540
declaration may be in the form of an attachment or a separate category 541
of property in such declaration and with respect to each item of such 542
leased property, the lessee shall be required to include the name and 543
address of the owner of such property and the term of the lease 544
applicable thereto. In the event the lessee is not required to submit a 545
personal property declaration in such municipality, any such items of 546
leased personal property shall be recorded in such form as used for 547
purposes of personal property declarations, adding thereto 548
identification of such property as leased personal property and 549
including with respect to each item of such property the name and 550
address of the owner thereof. 551
Sec. 13. Subdivision (5) of subsection (a) of section 12-63k of the 552
general statutes is repealed and the following is substituted in lieu 553
thereof (Effective October 1, 2021, and applicable to assessment years 554
commencing on or after October 1, 2021): 555
(5) "Mill rate" means the mill rate on real property and personal 556
property other than rental motor vehicles subject to property tax 557
pursuant to section 3 of this act. 558
Sec. 14. Section 12-71b of the general statutes is repealed and the 559
following is substituted in lieu thereof (Effective October 1, 2021, and 560
applicable to assessment years commencing on or after October 1, 2021): 561
(a) Any person who owns a rental motor vehicle [which] subject to 562
property tax pursuant to section 3 of this act or snowmobile, that is not 563
registered with the Commissioner of Motor Vehicles on the first day of 564
October in any assessment year and [which] that is registered 565
subsequent to [said] such first day of October but prior to the first day 566
of August in such assessment year shall be liable for the payment of 567
property tax with respect to such motor vehicle or snowmobile in the 568
town where such motor vehicle or snowmobile is subject to property 569 Raised Bill No. 1105
LCO No. 6697 31 of 43
tax, in an amount as hereinafter provided, on the first day of January 570
immediately subsequent to the end of such assessment year. The 571
property tax payable with respect to such motor vehicle [on said] or 572
snowmobile on such first day of January shall be in the amount [which] 573
that would be payable if such motor vehicle or snowmobile had been 574
entered in the taxable list of the town where such motor vehicle or 575
snowmobile is subject to property tax on the first day of October in such 576
assessment year if such registration occurs prior to the first day of 577
November. If such registration occurs on or after the first day of 578
November but prior to the first day of August in such assessment year, 579
such tax shall be a pro rata portion of the amount of tax payable if such 580
motor vehicle or snowmobile had been entered in the taxable list of such 581
town on October first in such assessment year to be determined (1) by a 582
ratio, the numerator of which shall be the number of months from the 583
date of such registration, including the month in which registration 584
occurs, to the first day of October next succeeding and the denominator 585
of which shall be twelve or (2) upon the affirmative vote of the 586
legislative body of the municipality, by a ratio the numerator of which 587
shall be the number of days from the date of such registration, including 588
the day on which the registration occurs, to the first day of October next 589
succeeding and the denominator of which shall be three hundred sixty-590
five. For purposes of this section the term "assessment year" means the 591
period of twelve full months commencing with October first each year. 592
(b) (1) Whenever any person who owns a rental motor vehicle 593
[which] subject to property tax pursuant to section 3 of this act or 594
snowmobile, that has been entered in the taxable list of the town where 595
such motor vehicle or snowmobile is subject to property tax in any 596
assessment year and who, subsequent to the first day of October in such 597
assessment year but prior to the first day of August in such assessment 598
year, replaces such motor vehicle or snowmobile with another such 599
motor vehicle or snowmobile, hereinafter referred to as the replacement 600
vehicle, which vehicle may be in a different classification for purposes 601
of registration than the motor vehicle or snowmobile replaced, and 602
provided one of the following conditions is applicable with respect to 603 Raised Bill No. 1105
LCO No. 6697 32 of 43
the motor vehicle or snowmobile replaced: [(1)] (A) The unexpired 604
registration of the motor vehicle or snowmobile replaced is transferred 605
to the replacement vehicle, [(2)] (B) the motor vehicle or snowmobile 606
replaced was stolen or totally damaged and proof concerning such theft 607
or total damage is submitted to the assessor in such town, or [(3)] (C) the 608
motor vehicle or snowmobile replaced is sold by such person within 609
forty-five days immediately prior to or following the date on which such 610
person acquires the replacement vehicle, such person shall be liable for 611
the payment of property tax with respect to the replacement vehicle in 612
the town in which the motor vehicle or snowmobile replaced is subject 613
to property tax, in an amount as hereinafter provided, on the first day 614
of January immediately subsequent to the end of such assessment year. 615
If the replacement vehicle is replaced by such person with another 616
motor vehicle or snowmobile prior to the first day of August in such 617
assessment year, the replacement vehicle shall be subject to property tax 618
as provided in this subsection and such other motor vehicle or 619
snowmobile replacing the replacement vehicle, or any motor vehicle or 620
snowmobile replacing such other motor vehicle or snowmobile in such 621
assessment year, shall be deemed to be the replacement vehicle for 622
purposes of this subsection and shall be subject to property tax as 623
provided herein. 624
(2) The property tax payable with respect to the replacement vehicle 625
on [said] such first day of January shall be the amount by which 626
subparagraph (A) of this subdivision is in excess of subparagraph (B) of 627
this subdivision as follows: (A) The property tax [which] that would be 628
payable if the replacement vehicle had been entered in the taxable list of 629
the town in which the motor vehicle or snowmobile replaced is subject 630
to property tax on the first day of October in such assessment year if 631
such registration occurs prior to the first day of November, however, if 632
such registration occurs on or after the first day of November but prior 633
to the first day of August in such assessment year, such tax shall be a 634
pro rata portion of the amount of tax payable if such motor vehicle or 635
snowmobile had been entered in the taxable list of such town on October 636
first in such assessment year to be determined by a ratio, the numerator 637 Raised Bill No. 1105
LCO No. 6697 33 of 43
of which shall be the number of months from the date of such 638
registration, including the month in which registration occurs, to the 639
first day of October next succeeding and the denominator of which shall 640
be twelve, provided if such person, on [said] such first day of October, 641
was entitled to any exemption under section 12-81, [which] as amended 642
by this act, that was allowed in the assessment of the motor vehicle or 643
snowmobile replaced, such exemption shall be allowed for purposes of 644
determining the property tax payable with respect to the replacement 645
vehicle as provided herein; (B) the property tax payable by such person 646
with respect to the motor vehicle or snowmobile replaced, provided if 647
the replacement vehicle is registered subsequent to the thirty-first day 648
of October but prior to the first day of August in such assessment year 649
such property tax payable with respect to the motor vehicle or 650
snowmobile replaced shall, for purposes of the computation herein, be 651
deemed to be a pro rata portion of such property tax to be prorated in 652
the same manner as the amount of tax determined under subparagraph 653
(A) [above] of this subdivision. 654
(c) Any person who owns a commercial rental motor vehicle [which] 655
subject to property tax pursuant to section 3 of this act that has been 656
temporarily registered at any time during any assessment year and 657
[which] that has not during such period been entered in the taxable list 658
of any town in the state for purposes of the property tax and with respect 659
to which no permanent registration has been issued during such period, 660
shall be liable for the payment of property tax with respect to such motor 661
vehicle in the town where such motor vehicle is subject to property tax 662
on the first day of January immediately following the end of such 663
assessment year, in an amount as hereinafter provided. The property tax 664
payable shall be in the amount [which] that would be payable if such 665
motor vehicle had been entered in the taxable list of the town where 666
such motor vehicle is subject to property tax on the first day of October 667
in such assessment year. 668
(d) Any rental motor vehicle subject to property tax pursuant to 669
section 3 of this act and as provided in this section shall, except as 670
otherwise provided in subsection (b) of this section, be subject to such 671 Raised Bill No. 1105
LCO No. 6697 34 of 43
property tax in the town in which such motor vehicle was last registered 672
in the assessment year ending immediately preceding the day on which 673
such property tax is payable as provided in this section. 674
(e) Whenever any rental motor vehicle subject to property tax 675
pursuant to section 3 of this act and as provided in this section has been 676
replaced by the owner with another motor vehicle in the assessment 677
year immediately preceding the day on which such property tax is 678
payable, each such motor vehicle shall be subject to property tax as 679
provided in this section. 680
(f) Upon receipt by the assessor in any town of notice from the 681
Commissioner of Motor Vehicles, in a manner as prescribed by said 682
commissioner, with respect to any rental motor vehicle subject to 683
property tax pursuant to section 3 of this act and in accordance with the 684
provisions of this section and [which] that has not been entered in the 685
taxable grand list of such town, such assessor shall determine the value 686
of such motor vehicle for purposes of property tax assessment and shall 687
add such value to the taxable grand list in such town for the 688
immediately preceding assessment date and the tax thereon shall be 689
levied and collected by the tax collector. Such property tax shall be 690
payable not later than the first day of February following the first day of 691
January on which the owner of such motor vehicle becomes liable for 692
the payment of property tax with respect to such motor vehicle in 693
accordance with the provisions of this section, subject to any 694
determination in accordance with section 12-142 that such tax shall be 695
due and payable in installments. Said owner may appeal the assessment 696
of such motor vehicle, as determined by the assessor in accordance with 697
this subsection, to the board of assessment appeals next succeeding the 698
date on which the tax based on such assessment is payable, and 699
thereafter, to the Superior Court as provided in section 12-117a. If the 700
amount of such tax is reduced upon appeal, the portion thereof which 701
has been paid in excess of the amount determined to be due upon appeal 702
shall be refunded to said owner. 703
(g) Any rental motor vehicle [which] that is not registered in this state 704 Raised Bill No. 1105
LCO No. 6697 35 of 43
shall be subject to property tax pursuant to section 3 of this act in this 705
state if such motor vehicle in the normal course of operation most 706
frequently leaves from and returns to or remains in one or more points 707
within this state, and such motor vehicle shall be subject to such 708
property tax in the town within which such motor vehicle in the normal 709
course of operation most frequently leaves from and returns to or 710
remains, provided when the owner of such motor vehicle is a resident 711
in any town in the state, it shall be presumed that such motor vehicle 712
most frequently leaves from and returns to or remains in such town 713
unless evidence, satisfactory to the assessor in such town, is submitted 714
to the contrary. 715
Sec. 15. Subdivision (4) of section 12-81 of the general statutes is 716
repealed and the following is substituted in lieu thereof (Effective October 717
1, 2021): 718
(4) (A) Except as otherwise provided by law, personal property 719
belonging to, held in trust for, or leased to, a municipal corporation of 720
this state and used for a public purpose, including personal property 721
used for cemetery purposes, and (B) real property belonging to, held in 722
trust for, or leased to, a municipal corporation of this state and used for 723
a public purpose, including real property used for cemetery purposes, 724
provided any such leased personal property, including, but not limited 725
to, motor vehicles subject to the provisions of section [12-71] 3 of this act 726
and any such leased real property is located within the boundaries of 727
such municipal corporation; 728
Sec. 16. Subdivision (28) of section 12-81 of the general statutes is 729
repealed and the following is substituted in lieu thereof (Effective October 730
1, 2021): 731
(28) Subject to the provisions of sections 12-89, 12-90 and 12-95, 732
property to the amount of one thousand dollars, which property 733
belongs to, or is held in trust for, any resident or nonresident of this state 734
who was in the regular Army of the United States on the assessment day 735
and who has been detailed by the Secretary of the Army for duty in this 736 Raised Bill No. 1105
LCO No. 6697 36 of 43
state for the instruction of the Connecticut National Guard. Any person 737
receiving the foregoing exemption shall be entitled to an additional 738
exemption of two thousand dollars on tangible personal property 739
belonging to, or held in trust for, him, which property is necessary or 740
convenient for the use of such person in the performance of his official 741
duties and which property shall consist of military equipment, horses [, 742
vehicles] and furniture; 743
Sec. 17. Section 12-81cc of the general statutes is repealed and the 744
following is substituted in lieu thereof (Effective October 1, 2021): 745
Any person who has established his or her entitlement to a property 746
tax exemption under subdivisions (19), (20), (22), (23), (24), (25), (26) [,] 747
or (28) [or (53)] of section 12-81, as amended by this act, for a particular 748
assessment year shall be issued a certificate as to such entitlement by the 749
tax assessor of the relevant municipality. Such person shall be entitled 750
to such exemption in any municipality in this state for such assessment 751
year provided a copy of such certificate is provided to the tax assessor 752
of any municipality in which such exemption is claimed and further 753
provided such person would otherwise have been eligible for such 754
exemption in such municipality if he or she had filed for such exemption 755
as provided under the general statutes. 756
Sec. 18. Subsection (c) of section 12-169a of the general statutes is 757
repealed and the following is substituted in lieu thereof (Effective October 758
1, 2021): 759
(c) A municipality may redesign and designate a place on its 760
municipal [motor vehicle] property tax bill for taxpayers to check off 761
amounts to donate to the local scholarship fund. The redesign of such 762
tax bill shall be done so as to allow a taxpayer to voluntarily check off 763
and donate an amount of at least one dollar. The donated amount shall 764
not reduce the tax liability but shall be in addition to the amount 765
otherwise due and payable. The redesign of the [motor vehicle] property 766
tax bill shall be approved by the Office of Policy and Management prior 767
to its use. The municipality may include an insert with its [motor 768 Raised Bill No. 1105
LCO No. 6697 37 of 43
vehicle] property tax bills [which] that explains the scholarship fund 769
and the check-off provision to the taxpayer. The town treasurer shall 770
deposit all moneys collected as a result of the check-off in the fund and 771
the treasurer may accept donations from other sources for purposes of 772
the fund. 773
Sec. 19. Section 12-704c of the general statutes is repealed and the 774
following is substituted in lieu thereof (Effective October 1, 2021): 775
(a) Any resident of this state, as defined in subdivision (1) of 776
subsection (a) of section 12-701, subject to the tax under this chapter for 777
any taxable year shall be entitled to a credit in determining the amount 778
of tax liability under this chapter, for all or a portion, as permitted by 779
this section, of the amount of property tax, as defined in this section, first 780
becoming due and actually paid during such taxable year by such 781
person on such person's primary residence or motor vehicle in 782
accordance with the provisions of this section, provided in the case of a 783
person who files a return under the federal income tax for such taxable 784
year as an unmarried individual, a married individual filing separately 785
or a head of household, one motor vehicle shall be eligible for such 786
credit and in the case of a husband and wife who file a return under 787
federal income tax for such taxable year as married individuals filing 788
jointly, no more than two motor vehicles shall be eligible for a credit 789
under the provisions of this section. 790
(b) (1) The credit allowed under this section shall not exceed (A) for 791
taxable years commencing on or after January 1, 2011, but prior to 792
January 1, 2016, three hundred dollars; and (B) for taxable years 793
commencing on or after January 1, 2016, two hundred dollars. In the 794
case of any husband and wife who file a return under the federal income 795
tax for such taxable year as married individuals filing a joint return, the 796
credit allowed, in the aggregate, shall not exceed such amount for each 797
such taxable year. 798
(2) Notwithstanding the provisions of subsection (a) of this section, 799
for the taxable years commencing January 1, 2017, to January 1, 2020, 800 Raised Bill No. 1105
LCO No. 6697 38 of 43
inclusive, the credit under this section shall be allowed only for a 801
resident of this state (A) who has attained age sixty-five before the close 802
of the applicable taxable year, or (B) who files a return under the federal 803
income tax for the applicable taxable year validly claiming one or more 804
dependents. 805
(c) (1) (A) For taxable years commencing on or after January 1, 2011, 806
but prior to January 1, 2013, in the case of any such taxpayer who files 807
under the federal income tax for such taxable year as an unmarried 808
individual whose Connecticut adjusted gross income exceeds fifty-six 809
thousand five hundred dollars, the amount of the credit shall be reduced 810
by fifteen per cent for each ten thousand dollars, or fraction thereof, by 811
which the taxpayer's Connecticut adjusted gross income exceeds said 812
amount. 813
(B) For taxable years commencing on or after January 1, 2013, but 814
prior to January 1, 2014, in the case of any such taxpayer who files under 815
the federal income tax for such taxable year as an unmarried individual 816
whose Connecticut adjusted gross income exceeds sixty thousand five 817
hundred dollars, the amount of the credit shall be reduced by fifteen per 818
cent for each ten thousand dollars, or fraction thereof, by which the 819
taxpayer's Connecticut adjusted gross income exceeds said amount. 820
(C) For taxable years commencing on or after January 1, 2014, but 821
prior to January 1, 2016, in the case of any such taxpayer who files under 822
the federal income tax for such taxable year as an unmarried individual 823
whose Connecticut adjusted gross income exceeds forty-seven thousand 824
five hundred dollars, the amount of the credit shall be reduced by fifteen 825
per cent for each ten thousand dollars, or fraction thereof, by which the 826
taxpayer's Connecticut adjusted gross income exceeds said amount. 827
(D) For taxable years commencing on or after January 1, 2016, in the 828
case of any such taxpayer who files under the federal income tax for 829
such taxable year as an unmarried individual whose Connecticut 830
adjusted gross income exceeds forty-nine thousand five hundred 831
dollars, the amount of the credit shall be reduced by fifteen per cent for 832 Raised Bill No. 1105
LCO No. 6697 39 of 43
each ten thousand dollars, or fraction thereof, by which the taxpayer's 833
Connecticut adjusted gross income exceeds said amount. 834
(2) In the case of any such taxpayer who files under the federal 835
income tax for such taxable year as a married individual filing 836
separately whose Connecticut adjusted gross income exceeds thirty-five 837
thousand two hundred fifty dollars, the amount of the credit shall be 838
reduced by fifteen per cent for each five thousand dollars, or fraction 839
thereof, by which the taxpayer's Connecticut adjusted gross income 840
exceeds said amount. 841
(3) In the case of a taxpayer who files under the federal income tax 842
for such taxable year as a head of household whose Connecticut 843
adjusted gross income exceeds fifty-four thousand five hundred dollars, 844
the amount of the credit shall be reduced by fifteen per cent for each ten 845
thousand dollars or fraction thereof, by which the taxpayer's 846
Connecticut adjusted gross income exceeds said amount. 847
(4) In the case of a taxpayer who files under federal income tax for 848
such taxable year as married individuals filing jointly whose 849
Connecticut adjusted gross income exceeds seventy thousand five 850
hundred dollars, the amount of the credit shall be reduced by fifteen per 851
cent for each ten thousand dollars, or fraction thereof, by which the 852
taxpayer's Connecticut adjusted gross income exceeds said amount. 853
(d) (1) Notwithstanding the provisions of subsections (b) and (c) of 854
this section, for taxable years commencing on or after January 1, 2021, 855
for any taxpayer who paid the conveyance tax on real property at the 856
rate prescribed by subparagraph (C)(ii) of subdivision (2) of subsection 857
(b) of section 12-494, the credit allowed under this section shall not 858
exceed thirty-three and one-third per cent of the amount of the 859
conveyance tax paid at such rate, in each of the three taxable years next 860
succeeding the second taxable year after the taxable year in which such 861
conveyance tax was paid. For any taxable year such taxpayer claims the 862
credit or portion thereof under this subsection, such credit shall be in 863
lieu of any credit such taxpayer may be eligible to claim under 864 Raised Bill No. 1105
LCO No. 6697 40 of 43
subsection (b) or (c) of this section. 865
(2) If any credit allowed under this subsection or portion thereof is 866
not used because the amount of the credit exceeds the tax due and owing 867
by the taxpayer or the amount of property tax paid by the taxpayer, the 868
unused amount may be carried forward to each of the successive taxable 869
years until such amount is fully taken, except that in no event may any 870
amount of the credit be carried forward for a period of more than six 871
taxable years. 872
(e) [The] For taxable years commencing prior to January 1, 2023, 873
credit allowed under this section shall be available for any person 874
leasing a motor vehicle pursuant to a written agreement for a term of 875
more than one year. Such lessee shall be entitled to the credit in 876
accordance with the provisions of this section for the taxes actually paid 877
by the lessor or lessee on such leased vehicle, provided the lessee was 878
lawfully in possession of the motor vehicle at such time when the taxes 879
first became due. The lessor shall provide the lessee with documentation 880
establishing, to the satisfaction of the Commissioner of Revenue 881
Services, the amount of property tax paid during the time period in 882
which the lessee was lawfully in possession of the motor vehicle. The 883
lessor of the motor vehicle shall not be entitled to a credit under the 884
provisions of this section. 885
(f) The credit may only be used to reduce a qualifying taxpayer's tax 886
liability for the year for which such credit is applicable and shall not be 887
used to reduce such tax liability to less than zero. 888
(g) The amount of tax due pursuant to sections 12-705 and 12-722 889
shall be calculated without regard to this credit. 890
(h) For the purposes of this section: (1) "Property tax" means the 891
amount of property tax exclusive of any interest, fees or charges thereon 892
for which a taxpayer is liable, or in the case of any husband and wife 893
who file a return under the federal income tax for such taxable year as 894
married individuals filing a joint return, for which the husband or wife 895
or both are liable, to a Connecticut political subdivision (A) for 896 Raised Bill No. 1105
LCO No. 6697 41 of 43
assessment years commencing prior to October 1, 2021, on the 897
taxpayer's primary residence or motor vehicles, and (B) for assessment 898
years commencing on or after October 1, 2021, on the taxpayer's primary 899
residence; (2) "motor vehicle" means a motor vehicle, as defined in 900
section 14-1, that is privately owned or leased; and (3) property tax first 901
becomes due, if due and payable in a single installment, on the date 902
designated by the legislative body of the municipality as the date on 903
which such installment shall be due and payable and, if due and payable 904
in two or more installments, on the date designated by the legislative 905
body of the municipality as the date on which such installment shall be 906
due and payable or, at the election of the taxpayer, on the date 907
designated by the legislative body of the municipality as the date on 908
which any earlier installment of such tax shall be due and payable. 909
Sec. 20. Subsection (c) of section 14-34a of the general statutes is 910
repealed and the following is substituted in lieu thereof (Effective October 911
1, 2021): 912
(c) Notwithstanding any such agreement or plan, (1) any [such] 913
commercial rental vehicle garaged at any fixed location or which leaves 914
from and returns to one or more points within this state in the normal 915
course of operations, shall be taxable in this state as personal property, 916
if such vehicle is subject to property tax pursuant to section 3 of this act, 917
in the town where such vehicle is garaged; (2) registration shall be 918
denied to any such vehicle if any personal property taxes are unpaid 919
with respect to such vehicle, as provided in section 14-33; and (3) any 920
such vehicle based in this state shall be subject to the provisions of 921
sections 14-12, 14-15, 14-15a, 14-16a and chapter 247. 922
Sec. 21. Sections 7-328b, 12-81h, 12-122a and 12-129s of the general 923
statutes are repealed. (Effective October 1, 2021) 924
Sec. 22. Subdivisions (53), (66) and (71) of section 12-81 of the general 925
statutes are repealed. (Effective October 1, 2021) 926 Raised Bill No. 1105
LCO No. 6697 42 of 43
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-71
Sec. 2 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-81
Sec. 3 from passage New section
Sec. 4 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-62a
Sec. 5 October 1, 2021 New section
Sec. 6 from passage 12-62r
Sec. 7 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-115
Sec. 8 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
15-101bb
Sec. 9 October 1, 2021 4-66l
Sec. 10 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-41(b)
Sec. 11 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-55(b)
Sec. 12 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-57a(a)
Sec. 13 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-63k(a)(5) Raised Bill No. 1105
LCO No. 6697 43 of 43
Sec. 14 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-71b
Sec. 15 October 1, 2021 12-81(4)
Sec. 16 October 1, 2021 12-81(28)
Sec. 17 October 1, 2021 12-81cc
Sec. 18 October 1, 2021 12-169a(c)
Sec. 19 October 1, 2021 12-704c
Sec. 20 October 1, 2021 14-34a(c)
Sec. 21 October 1, 2021 Repealer section
Sec. 22 October 1, 2021 Repealer section
Statement of Purpose:
To eliminate the property tax on certain motor vehicles and adjust the
uniform property assessment rate.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]