Connecticut 2021 Regular Session

Connecticut Senate Bill SB01105 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3
4	4
5	5	LCO No. 6697 1 of 43
6	6
7	7	General Assembly Raised Bill No. 1105
8	8	January Session, 2021
9	9	LCO No. 6697
10	10
11	11
12	12	Referred to Committee on FINANCE, REVENUE AND
13	13	BONDING
14	14
15	15
16	16	Introduced by:
17	17	(FIN)
18	18
19	19
20	20
21	21
22	22	AN ACT ELIMINATING THE PROPERTY TAX ON C ERTAIN MOTOR
23	23	VEHICLES AND ADJUSTI NG THE UNIFORM PROPERTY
24	24	ASSESSMENT RATE.
25	25	Be it enacted by the Senate and House of Representatives in General
26	26	Assembly convened:
27	27
28	28	Section 1. Section 12-71 of the general statutes is repealed and the 1
29	29	following is substituted in lieu thereof (Effective October 1, 2021, and 2
30	30	applicable to assessment years commencing on or after October 1, 2021): 3
31	31	(a) All goods, chattels and effects or any interest therein, including 4
32	32	any interest in a leasehold improvement classified as other than real 5
33	33	property and excluding motor vehicles, as defined in section 14-1, 6
34	34	except as provided in section 3 of this act, belonging to any person who 7
35	35	is a resident in this state, shall be listed for purposes of property tax in 8
36	36	the town where such person resides, subject to the provisions of sections 9
37	37	12-41, as amended by this act, 12-43 and 12-59. Any such property 10
38	38	belonging to any nonresident shall be listed for purposes of property tax 11
39	39	as provided in section 12-43. [Motor] Rental motor vehicles, if subject to 12
40	40	property tax pursuant to section 3 of this act, and snowmobiles shall be 13
41	41	listed for purposes of the property tax in accordance with subsection (f) 14 Raised Bill No. 1105
42	42
43	43
44	44
45	45	LCO No. 6697 2 of 43
46	46
47	47	of this section. 15
48	48	(b) Except as otherwise provided by the general statutes, property 16
49	49	subject to this section shall be valued at the same percentage of its then 17
50	50	actual valuation as the assessors have determined with respect to the 18
51	51	listing of real estate for the same year, except that any rental motor 19
52	52	vehicle subject to property tax pursuant to section 3 of this act, that is an 20
53	53	antique, rare or special interest motor vehicle, as defined in section 14-21
54	54	1, shall be assessed at a value of not more than five hundred dollars. The 22
55	55	owner of such antique, rare or special interest motor vehicle may be 23
56	56	required by the assessors to provide reasonable documentation that 24
57	57	such motor vehicle is an antique, rare or special interest motor vehicle, 25
58	58	provided any motor vehicle for which special number plates have been 26
59	59	issued pursuant to section 14-20 shall not be required to provide any 27
60	60	such documentation. The provisions of this section shall not include 28
61	61	money or property actually invested in merchandise or manufacturing 29
62	62	carried on out of this state or machinery or equipment which would be 30
63	63	eligible for exemption under subdivision (72) of section 12-81 once 31
64	64	installed and which cannot begin or which has not begun 32
65	65	manufacturing, processing or fabricating; or which is being used for 33
66	66	research and development, including experimental or laboratory 34
67	67	research and development, design or engineering directly related to 35
68	68	manufacturing or being used for the significant servicing, overhauling 36
69	69	or rebuilding of machinery and equipment for industrial use or the 37
70	70	significant overhauling or rebuilding of other products on a factory 38
71	71	basis or being used for measuring or testing or metal finishing or in the 39
72	72	production of motion pictures, video and sound recordings. 40
73	73	(c) Upon payment of the property tax assessed with respect to any 41
74	74	property referred to in this section, owned by a resident or nonresident 42
75	75	of this state, which is currently used or intended for use in relation to 43
76	76	construction, building, grading, paving or similar projects, including, 44
77	77	but not limited to, rental motor vehicles subject to property tax pursuant 45
78	78	to section 3 of this act, bulldozers, tractors and any trailer-type vehicle, 46
79	79	excluding any such equipment weighing less than five hundred pounds, 47
80	80	and excluding any such motor vehicle subject to registration pursuant 48 Raised Bill No. 1105
81	81
82	82
83	83
84	84	LCO No. 6697 3 of 43
85	85
86	86	to chapter 246 or exempt from such registration by section 14-34, the 49
87	87	town in which such equipment is taxed shall issue, at the time of such 50
88	88	payment, for display on a conspicuous surface of each such item of 51
89	89	equipment for which such tax has been paid, a validation decal or 52
90	90	sticker, identifiable as to the year of issue, which will be presumptive 53
91	91	evidence that such tax has been paid in the appropriate town of the state. 54
92	92	(d) (1) Personal property subject to taxation under this chapter shall 55
93	93	not include computer software, except when the cost thereof is included, 56
94	94	without being separately stated, in the cost of computer hardware. 57
95	95	"Computer software" shall include any program or routine used to 58
96	96	cause a computer to perform a specific task or set of tasks, including 59
97	97	without limitation, operational and applicational programs and all 60
98	98	documentation related thereto. 61
99	99	(2) The provisions of subdivision (1) of this subsection shall be 62
100	100	applicable (A) to the assessment year commencing October 1, 1988, and 63
101	101	each assessment year thereafter, and (B) to any assessment of computer 64
102	102	software made after September 30, 1988, for any assessment year 65
103	103	commencing before October 1, 1988. 66
104	104	(3) Nothing contained in this subsection shall create any implication 67
105	105	related to liability for property tax with respect to computer software 68
106	106	prior to July 1, 1989. 69
107	107	(4) A certificate of correction in accordance with section 12-57 shall 70
108	108	not be issued with respect to any property described in subdivision (1) 71
109	109	of this subsection for any assessment year commencing prior to October 72
110	110	1, 1989. 73
111	111	(e) For assessment years commencing on or after October 1, 1992, 74
112	112	each municipality shall exempt aircraft, as defined in section 15-34, from 75
113	113	the provisions of this chapter. 76
114	114	(f) (1) Property subject to taxation under this chapter shall include 77
115	115	each registered and unregistered rental motor vehicle subject to 78
116	116	property tax pursuant to section 3 of this act, and snowmobile that, in 79 Raised Bill No. 1105
117	117
118	118
119	119
120	120	LCO No. 6697 4 of 43
121	121
122	122	the normal course of operation, most frequently leaves from and returns 80
123	123	to or remains in a town in this state, and any other such motor vehicle 81
124	124	or snowmobile located in a town in this state, which motor vehicle or 82
125	125	snowmobile is not used or is not capable of being used. 83
126	126	(2) Any rental motor vehicle subject to property tax pursuant to 84
127	127	section 3 of this act, or snowmobile registered in this state subject to 85
128	128	taxation in accordance with the provisions of this subsection shall be set 86
129	129	in the list of the town where such vehicle in the normal course of 87
130	130	operation most frequently leaves from and returns to or in which it 88
131	131	remains. It shall be presumed that any such motor vehicle or 89
132	132	snowmobile most frequently leaves from and returns to or remains in 90
133	133	the town in which the owner of such motor vehicle or snowmobile 91
134	134	resides, unless a provision of this subsection otherwise expressly 92
135	135	provides. As used in this subsection, ["the town in which the owner of 93
136	136	such vehicle resides"] "the town in which the owner of such motor 94
137	137	vehicle or snowmobile resides" means the town in this state where (A) 95
138	138	the owner, if an individual, has established a legal residence consisting 96
139	139	of a true, fixed and permanent home to which such individual intends 97
140	140	to return after any absence, or (B) the owner, if a company, corporation, 98
141	141	limited liability company, partnership, firm or any other type of public 99
142	142	or private organization, association or society, has an established site for 100
143	143	conducting the purposes for which it was created. In the event such an 101
144	144	entity resides in more than one town in this state, it shall be subject to 102
145	145	taxation by each such town with respect to any registered or 103
146	146	unregistered rental motor vehicle subject to property tax pursuant to 104
147	147	section 3 of this act or snowmobile that most frequently leaves from and 105
148	148	returns to or remains in such town. 106
149	149	[(3) Any motor vehicle owned by a nonresident of this state shall be 107
150	150	set in the list of the town where such vehicle in the normal course of 108
151	151	operation most frequently leaves from and returns to or in which it 109
152	152	remains. If such vehicle in the normal course of operation most 110
153	153	frequently leaves from and returns to or remains in more than one town, 111
154	154	it shall be set in the list of the town in which such vehicle is located for 112
155	155	the three or more months preceding the assessment day in any year, 113 Raised Bill No. 1105
156	156
157	157
158	158
159	159	LCO No. 6697 5 of 43
160	160
161	161	except that, if such vehicle is located in more than one town for three or 114
162	162	more months preceding the assessment day in any year, it shall be set in 115
163	163	the list of the town where it is located for the three months or more in 116
164	164	such year nearest to such assessment day. In the event a motor vehicle 117
165	165	owned by a nonresident is not located in any town for three or more of 118
166	166	the months preceding the assessment day in any year, such vehicle shall 119
167	167	be set in the list of the town where such vehicle is located on such 120
168	168	assessment day. 121
169	169	(4) Notwithstanding any provision of subdivision (2) of this 122
170	170	subsection: (A) Any registered motor vehicle that is assigned to an 123
171	171	employee of the owner of such vehicle for the exclusive use of such 124
172	172	employee and which, in the normal course of operation most frequently 125
173	173	leaves from and returns to or remains in such employee’s town of 126
174	174	residence, shall be set in the list of the town where such employee 127
175	175	resides; (B) any registered motor vehicle that is being operated, 128
176	176	pursuant to a lease, by a person other than the owner of such vehicle, or 129
177	177	such owner’s employee, shall be set in the list of the town where the 130
178	178	person who is operating such vehicle pursuant to said lease resides; (C) 131
179	179	any registered motor vehicle designed or used for recreational 132
180	180	purposes, including, but not limited to, a camp trailer, camper or motor 133
181	181	home, shall be set in the list of the town such vehicle, in the normal 134
182	182	course of its operation for camping, travel or recreational purposes in 135
183	183	this state, most frequently leaves from and returns to or the town in 136
184	184	which it remains. If such a vehicle is not used in this state in its normal 137
185	185	course of operation for camping, travel or recreational purposes, such 138
186	186	vehicle shall be set in the list of the town in this state in which the owner 139
187	187	of such vehicle resides; and (D) any registered motor vehicle that is used 140
188	188	or intended for use for the purposes of construction, building, grading, 141
189	189	paving or similar projects, or to facilitate any such project, shall be set in 142
190	190	the list of the town in which such project is situated if such vehicle is 143
191	191	located in said town for the three or more months preceding the 144
192	192	assessment day in any year, provided (i) if such vehicle is located in 145
193	193	more than one town in this state for three or more months preceding the 146
194	194	assessment day in any year, such vehicle shall be set in the list of the 147 Raised Bill No. 1105
195	195
196	196
197	197
198	198	LCO No. 6697 6 of 43
199	199
200	200	town where it is located for the three months or more in such year 148
201	201	nearest to such assessment day, and (ii) if such vehicle is not located in 149
202	202	any town for three or more of the months preceding the assessment day 150
203	203	in any year, such vehicle shall be set in the list of the town where such 151
204	204	vehicle is located on such assessment day. 152
205	205	(5) The owner of a motor vehicle subject to taxation in accordance 153
206	206	with the provisions of subdivision (4) of this subsection in a town other 154
207	207	than the town in which such owner resides may register such vehicle in 155
208	208	the town in which such vehicle is subject to taxation.] 156
209	209	[(6)] (3) Information concerning any rental motor vehicle subject to 157
210	210	property tax pursuant to section 3 of this act or snowmobile subject to 158
211	211	taxation in a town other than the town in which it is registered may be 159
212	212	included on any declaration or report filed pursuant to section 12-41, as 160
213	213	amended by this act, 12-43 or 12-57a, as amended by this act. If [a] such 161
214	214	motor vehicle or snowmobile is registered in a town in which it is not 162
215	215	subject to taxation, [pursuant to the provisions of subdivision (4) of this 163
216	216	section,] the assessor of the town in which such motor vehicle or 164
217	217	snowmobile is subject to taxation shall notify the assessor of the town in 165
218	218	which such motor vehicle or snowmobile is registered of the name and 166
219	219	address of the owner of such motor vehicle or snowmobile, the vehicle 167
220	220	identification number or snowmobile registration number and the town 168
221	221	in which such motor vehicle or snowmobile is subject to taxation. The 169
222	222	assessor of the town in which [said] such motor vehicle or snowmobile 170
223	223	is registered and the assessor of the town in which [said vehicle] such 171
224	224	motor vehicle or snowmobile is subject to taxation shall cooperate in 172
225	225	administering the provisions of this section concerning the listing of 173
226	226	such motor vehicle or snowmobile for property tax purposes. 174
227	227	Sec. 2. Section 12-81 of the general statutes is amended by adding 175
228	228	subdivision (80) as follows (Effective October 1, 2021, and applicable to 176
229	229	assessment years commencing on or after October 1, 2021): 177
230	230	(NEW) (80) Motor vehicles, as defined in section 14-1, except as 178
231	231	provided in section 3 of this act. 179 Raised Bill No. 1105
232	232
233	233
234	234
235	235	LCO No. 6697 7 of 43
236	236
237	237	Sec. 3. (NEW) (Effective from passage) Any municipality may, by vote 180
238	238	of its legislative body, or in a municipality where the legislative body is 181
239	239	a town meeting, by vote of the board of selectmen, elect to continue to 182
240	240	impose, on and after October 1, 2021, property tax on motor vehicles 183
241	241	that are rented and are owned by a person, firm or corporation engaging 184
242	242	in the business of renting motor vehicles in this state. 185
243	243	Sec. 4. Section 12-62a of the general statutes is repealed and the 186
244	244	following is substituted in lieu thereof (Effective October 1, 2021, and 187
245	245	applicable to assessment years commencing on or after October 1, 2021): 188
246	246	(a) Each municipality, as defined in section 7-381, shall establish a 189
247	247	uniform assessment date of October first. 190
248	248	(b) Each such municipality shall assess all property for purposes of 191
249	249	the local property tax at a uniform rate of [seventy] one hundred per 192
250	250	cent of present true and actual value, as determined under section 12-193
251	251	63. 194
252	252	(c) Repealed by P.A. 96-171, S. 15, 16. 195
253	253	(d) Repealed by P.A. 96-171, S. 15, 16. 196
254	254	(e) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 197
255	255	(f) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4. 198
256	256	(g) Repealed by P.A. 83-465, S. 3, 4. 199
257	257	Sec. 5. (NEW) (Effective October 1, 2021) Any municipality may, by 200
258	258	vote of its legislative body, or in a municipality where the legislative 201
259	259	body is a town meeting, by vote of the board of selectmen, elect to 202
260	260	moderate, over a period of up to five years, the shift of the tax burden 203
261	261	resulting from the elimination of the property tax on motor vehicles and 204
262	262	the increase in the uniform assessment rate under subsection (b) of 205
263	263	section 12-62a of the general statutes, as amended by this act. The town 206
264	264	assessor may utilize methods that he or she determines is appropriate 207
265	265	and reasonable to accomplish the purpose of this section, including, but 208 Raised Bill No. 1105
266	266
267	267
268	268
269	269	LCO No. 6697 8 of 43
270	270
271	271	not limited to, the implementation of annually decreasing surcharges on 209
272	272	taxpayers that were previously subject to the property tax on motor 210
273	273	vehicles and tax credits for residential property owners. 211
274	274	Sec. 6. Section 12-62r of the general statutes is amended by adding 212
275	275	subsection (k) as follows (Effective from passage): 213
276	276	(NEW) (k) Notwithstanding the provisions of this section, the 214
277	277	assessor in any municipality that adopted the property tax system under 215
278	278	this section shall establish, for assessment years commencing on or after 216
279	279	October 1, 2021, a rate of assessment for apartment and residential 217
280	280	property proportional to the uniform rate set forth in subsection (b) of 218
281	281	section 12-62a, as amended by this act. 219
282	282	Sec. 7. Section 12-115 of the general statutes is repealed and the 220
283	283	following is substituted in lieu thereof (Effective October 1, 2021, and 221
284	284	applicable to assessment years commencing on or after October 1, 2021): 222
285	285	The board of assessment appeals in any town or city may, within 223
286	286	three months from the date prescribed by law for the completion of its 224
287	287	duties, as set forth in section 12-111, add to the grand list of a town any 225
288	288	taxable property [which] that has been omitted by the assessor or board 226
289	289	of assessors or the board of assessment appeals, which shall reflect for 227
290	290	each owner of such property, an assessment at [seventy] one hundred 228
291	291	per cent of the present true and actual value of such owner's taxable 229
292	292	property from the best information that it can obtain, and if the owner 230
293	293	failed to file the declaration as prescribed by law, shall add thereto 231
294	294	twenty-five per cent of such assessment. Such board of assessment 232
295	295	appeals shall mail to such owner at the last-known address of the owner, 233
296	296	postage paid, within one week after the completion of such 234
297	297	supplemental additions to the grand list, a written or printed notice to 235
298	298	appear before such board at a stated time and place and show cause why 236
299	299	such property should not be added to such grand list. Any person 237
300	300	aggrieved by the action of such board may, within two months from the 238
301	301	time of such action, have the same right of appeal to the Superior Court 239
302	302	as provided by section 12-117a. The authority designated by section 240 Raised Bill No. 1105
303	303
304	304
305	305
306	306	LCO No. 6697 9 of 43
307	307
308	308	12-130 shall make and sign a rate bill for such supplemental additions 241
309	309	to the grand list and a warrant with respect to such additions which 242
310	310	shall be forwarded by the tax collector to such person, and such collector 243
311	311	shall have the same powers for the collection of the tax based on such 244
312	312	supplemental additions to such list as for the collection of other taxes. 245
313	313	Sec. 8. Section 15-101bb of the general statutes is repealed and the 246
314	314	following is substituted in lieu thereof (Effective October 1, 2021, and 247
315	315	applicable to assessment years commencing on or after October 1, 2021): 248
316	316	Property subject to taxation under this chapter shall be assessed by 249
317	317	the assessor or board of assessors of the town in which it is located at 250
318	318	[seventy] one hundred per cent of the fair market value as determined 251
319	319	by a person certified by the state as a real estate appraiser, provided such 252
320	320	appraiser is selected by a majority vote of the chief executive officers of 253
321	321	the towns of East Granby, Suffield, Windsor and Windsor Locks. The 254
322	322	services of the appraiser selected shall be paid for by the towns of East 255
323	323	Granby, Suffield, Windsor and Windsor Locks in proportion to the 256
324	324	percentages for each town set forth in section 15-101cc. Not later than 257
325	325	August first in any assessment year, the appraiser shall provide to the 258
326	326	assessor or board of assessors of each of the towns listed in said section 259
327	327	and to the lessee of the property, the fair market value of the property 260
328	328	subject to taxation under this chapter as of October first in such 261
329	329	assessment year. The appraiser shall be responsible for making a 262
330	330	determination of taxability or nontaxability of leasehold interests under 263
331	331	this chapter. If any town or the lessee is aggrieved by the determination 264
332	332	of the appraiser concerning (1) the taxability of real property under the 265
333	333	provisions of this chapter, or (2) the valuation thereof, such town or the 266
334	334	lessee may, within thirty days of the receipt of written notice of such 267
335	335	determination, appeal to the superior court for the judicial district where 268
336	336	such property is located. Such appeals shall be preferred cases, to be 269
337	337	heard, unless cause appears to the contrary, at the first session, by the 270
338	338	court. 271
339	339	Sec. 9. Section 4-66l of the general statutes, as amended by section 6 272
340	340	of public act 21-3, is repealed and the following is substituted in lieu 273 Raised Bill No. 1105
341	341
342	342
343	343
344	344	LCO No. 6697 10 of 43
345	345
346	346	thereof (Effective October 1, 2021): 274
347	347	(a) For the purposes of this section: 275
348	348	(1) "FY 15 mill rate" means the mill rate a municipality used during 276
349	349	the fiscal year ending June 30, 2015; 277
350	350	(2) "Mill rate" means, unless otherwise specified, the mill rate a 278
351	351	municipality uses to calculate tax bills for rental motor vehicles subject 279
352	352	to property tax pursuant to section 3 of this act; 280
353	353	(3) "Municipality" means any town, city, consolidated town and city 281
354	354	or consolidated town and borough. "Municipality" includes a district for 282
355	355	the purposes of [subdivision (1) of] subsection (d) of this section; 283
356	356	(4) "Municipal spending" means: 284
357	357
358	358	T1 Municipal
359	359	spending for
360	360	the fiscal year
361	361	prior to the
362	362	current fiscal
363	363	–
364	364	Municipal
365	365	spending for
366	366	the fiscal year
367	367	two years
368	368	prior to the
369	369
370	370	T2
371	371
372	372	T3
373	373
374	374	T4
375	375
376	376	T5
377	377
378	378	T6
379	379	year current year
380	380	X 100
381	381	= Municipal
382	382	spending;
383	383	T7 _______________________________
384	384	T8
385	385	Municipal spending for the fiscal
386	386	T9
387	387	year two years prior to the
388	388	T10
389	389	current year
390	390
391	391	(5) "Per capita distribution" means: 285
392	392
393	393	T11
394	394	Municipal population
395	395	_____________________
396	396	X Sales tax revenue = Per capita distribution;
397	397	T12
398	398	T13
399	399	T14
400	400	Total state population Raised Bill No. 1105
401	401
402	402
403	403
404	404	LCO No. 6697 11 of 43
405	405
406	406
407	407	(6) "Pro rata distribution" means: 286
408	408
409	409	T15 Municipal weighted
410	410	mill rate
411	411	calculation
412	412	X Sales tax revenue = Pro rata distribution;
413	413	T16
414	414	T17 ___________________
415	415	T18 Sum of all municipal
416	416	weighted mill rate
417	417	calculations combined
418	418	T19
419	419	T20
420	420
421	421	(7) "Regional council of governments" means any such council 287
422	422	organized under the provisions of sections 4-124i to 4-124p, inclusive; 288
423	423	(8) "Municipal population" means the number of persons in a 289
424	424	municipality according to the most recent estimate of the Department of 290
425	425	Public Health; 291
426	426	(9) "Total state population" means the number of persons in this state 292
427	427	according to the most recent estimate published by the Department of 293
428	428	Public Health; 294
429	429	(10) "Weighted mill rate" means a municipality's FY 15 mill rate 295
430	430	divided by the average of all municipalities' FY 15 mill rate; 296
431	431	(11) "Weighted mill rate calculation" means per capita distribution 297
432	432	multiplied by a municipality's weighted mill rate; 298
433	433	(12) "Sales tax revenue" means the moneys in the account remaining 299
434	434	for distribution pursuant to subdivision [(7)] (6) of subsection (b) of this 300
435	435	section; 301
436	436	(13) "District" means any district, as defined in section 7-324; and 302
437	437	(14) "Secretary" means the Secretary of the Office of Policy and 303 Raised Bill No. 1105
438	438
439	439
440	440
441	441	LCO No. 6697 12 of 43
442	442
443	443	Management. 304
444	444	(b) There is established an account to be known as the "municipal 305
445	445	revenue sharing account" which shall be a separate, nonlapsing account 306
446	446	within the General Fund. The account shall contain any moneys 307
447	447	required by law to be deposited in the account. The secretary shall set 308
448	448	aside and ensure availability of moneys in the account in the following 309
449	449	order of priority and shall transfer or disburse such moneys as follows: 310
450	450	[(1) Ten million dollars for the fiscal year ending June 30, 2016, shall 311
451	451	be transferred not later than April fifteenth for the purposes of grants 312
452	452	under section 10-262h;] 313
453	453	[(2)] (1) For the fiscal year ending June 30, 2018, and each fiscal year 314
454	454	thereafter, moneys sufficient to make motor vehicle property tax grants 315
455	455	payable to municipalities pursuant to subsection (c) of this section shall 316
456	456	be expended not later than August first annually by the secretary; 317
457	457	[(3)] (2) For the fiscal year ending June 30, 2022, and each fiscal year 318
458	458	thereafter, moneys sufficient to make the grants payable pursuant to 319
459	459	subsection (d) of section 12-18b, as amended by [this act] public act 21-320
460	460	3, shall be expended by the secretary; 321
461	461	[(4)] (3) For the fiscal years ending June 30, 2018, and June 30, 2019, 322
462	462	moneys sufficient to make the municipal revenue sharing grants 323
463	463	payable to municipalities pursuant to [subdivision (2) of] subsection (d) 324
464	464	of this section shall be expended not later than October thirty-first 325
465	465	annually by the secretary; 326
466	466	[(5)] (4) For the fiscal year ending June 30, 2018, and each fiscal year 327
467	467	thereafter, seven million dollars shall be expended for the purposes of 328
468	468	the regional services grants pursuant to subsection (e) of this section to 329
469	469	the regional councils of governments; 330
470	470	[(6)] (5) For the fiscal year ending June 30, 2018, and each fiscal year 331
471	471	thereafter, moneys may be expended for the purpose of supplemental 332
472	472	motor vehicle property tax grants pursuant to subsection (c) of this 333 Raised Bill No. 1105
473	473
474	474
475	475
476	476	LCO No. 6697 13 of 43
477	477
478	478	section; and 334
479	479	[(7)] (6) For the fiscal year ending June 30, 2020, and each fiscal year 335
480	480	thereafter, moneys in the account remaining shall be expended annually 336
481	481	by the secretary for the purposes of the municipal revenue sharing 337
482	482	grants established pursuant to subsection (f) of this section. Any such 338
483	483	moneys deposited in the account for municipal revenue sharing grants 339
484	484	between October first and June thirtieth shall be distributed to 340
485	485	municipalities on the following October first and any such moneys 341
486	486	deposited in the account between July first and September thirtieth shall 342
487	487	be distributed to municipalities on the following January thirty-first. 343
488	488	Any municipality may apply to the Office of Policy and Management 344
489	489	on or after July first for early disbursement of a portion of such grant. 345
490	490	The Office of Policy and Management may approve such an application 346
491	491	if it finds that early disbursement is required in order for a municipality 347
492	492	to meet its cash flow needs. No early disbursement approved by said 348
493	493	office may be issued later than September thirtieth. 349
494	494	[(c) (1) For the fiscal year ending June 30, 2018, motor vehicle property 350
495	495	tax grants to municipalities that impose mill rates on real property and 351
496	496	personal property other than motor vehicles greater than 39 mills or 352
497	497	that, when combined with the mill rate of any district located within the 353
498	498	municipality, impose mill rates greater than 39 mills, shall be made in 354
499	499	an amount equal to the difference between the amount of property taxes 355
500	500	levied by the municipality and any district located within the 356
501	501	municipality on motor vehicles for the assessment year commencing 357
502	502	October 1, 2013, and the amount such levy would have been if the mill 358
503	503	rate on motor vehicles for said assessment year was 39 mills.] 359
504	504	[(2)] (c) (1) For the fiscal year ending June 30, 2020, and each fiscal 360
505	505	year thereafter, motor vehicle property tax grants to municipalities that 361
506	506	impose mill rates on real property and personal property other than 362
507	507	rental motor vehicles subject to property tax pursuant to section 3 of this 363
508	508	act greater than 45 mills or that, when combined with the mill rate of 364
509	509	any district located within the municipality, impose mill rates greater 365
510	510	than 45 mills, shall be made in an amount equal to the difference 366 Raised Bill No. 1105
511	511
512	512
513	513
514	514	LCO No. 6697 14 of 43
515	515
516	516	between the amount of property taxes levied by the municipality and 367
517	517	any district located within the municipality on such motor vehicles for 368
518	518	the assessment year commencing October 1, 2016, and the amount such 369
519	519	levy would have been if the mill rate on such motor vehicles for said 370
520	520	assessment year was 45 mills. 371
521	521	[(3) For the fiscal year ending June 30, 2018, any municipality that 372
522	522	imposed a mill rate for real and personal property of more than 39 mills 373
523	523	during the fiscal year ending June 30, 2017, and effected a revaluation of 374
524	524	real property for the 2014 or 2015 assessment year that resulted in an 375
525	525	increase of 4 or more mills over the prior mill rate, may apply to the 376
526	526	Office of Policy and Management for a supplemental motor vehicle 377
527	527	property tax grant. The Office of Policy and Management may approve 378
528	528	such an application, within available funds, provided such 379
529	529	supplemental grant does not reduce any amount payable to any other 380
530	530	municipality.] 381
531	531	[(4)] (2) Not later than fifteen calendar days after receiving a property 382
532	532	tax grant pursuant to this section, the municipality shall disburse to any 383
533	533	district located within the municipality the amount of any such property 384
534	534	tax grant that is attributable to the district. 385
535	535	[(d) (1) For the fiscal year ending June 30, 2017, each municipality 386
536	536	shall receive a municipal revenue sharing grant, which shall be payable 387
537	537	August 1, 2016, from the Municipal Revenue Sharing Fund established 388
538	538	in section 4-66p. The total amount of the grant payable is as follows: 389
539	539
540	540	T21 Municipality Grant Amount
541	541	T22 Andover 66,705
542	542	T23 Ansonia 605,442
543	543	T24 Ashford 87,248
544	544	T25 Avon 374,711
545	545	T26 Barkhamsted 76,324
546	546	T27 Beacon Falls 123,341
547	547	T28 Berlin 843,048 Raised Bill No. 1105
548	548
549	549
550	550
551	551	LCO No. 6697 15 of 43
552	552
553	553	T29 Bethany 114,329
554	554	T30 Bethel 392,605
555	555	T31 Bethlehem 42,762
556	556	T32 Bloomfield 438,458
557	557	T33 Bolton 106,449
558	558	T34 Bozrah 53,783
559	559	T35 Branford 570,402
560	560	T36 Bridgeport 14,476,283
561	561	T37 Bridgewater 15,670
562	562	T38 Bristol 1,276,119
563	563	T39 Brookfield 343,611
564	564	T40 Brooklyn 103,910
565	565	T41 Burlington 193,490
566	566	T42 Canaan 14,793
567	567	T43 Canterbury 58,684
568	568	T44 Canton 211,078
569	569	T45 Chaplin 48,563
570	570	T46 Cheshire 594,084
571	571	T47 Chester 57,736
572	572	T48 Clinton 268,611
573	573	T49 Colchester 330,363
574	574	T50 Colebrook 29,694
575	575	T51 Columbia 111,276
576	576	T52 Cornwall 11,269
577	577	T53 Coventry 252,939
578	578	T54 Cromwell 288,951
579	579	T55 Danbury 2,079,675
580	580	T56 Darien 171,485
581	581	T57 Deep River 93,525
582	582	T58 Derby 462,718
583	583	T59 Durham 150,019
584	584	T60 East Granby 106,222
585	585	T61 East Haddam 186,418
586	586	T62 East Hampton 263,149
587	587	T63 East Hartford 3,877,281 Raised Bill No. 1105
588	588
589	589
590	590
591	591	LCO No. 6697 16 of 43
592	592
593	593	T64 East Haven 593,493
594	594	T65 East Lyme 243,736
595	595	T66 East Windsor 232,457
596	596	T67 Eastford 23,060
597	597	T68 Easton 155,216
598	598	T69 Ellington 321,722
599	599	T70 Enfield 911,974
600	600	T71 Essex 74,572
601	601	T72 Fairfield 795,318
602	602	T73 Farmington 335,287
603	603	T74 Franklin 26,309
604	604	T75 Glastonbury 754,546
605	605	T76 Goshen 30,286
606	606	T77 Granby 244,839
607	607	T78 Greenwich 366,588
608	608	T79 Griswold 243,727
609	609	T80 Groton 433,177
610	610	T81 Guilford 456,863
611	611	T82 Haddam 170,440
612	612	T83 Hamden 4,491,337
613	613	T84 Hampton 38,070
614	614	T85 Hartford 13,908,437
615	615	T86 Hartland 27,964
616	616	T87 Harwinton 113,987
617	617	T88 Hebron 208,666
618	618	T89 Kent 26,808
619	619	T90 Killingly 351,213
620	620	T91 Killingworth 85,270
621	621	T92 Lebanon 149,163
622	622	T93 Ledyard 307,619
623	623	T94 Lisbon 45,413
624	624	T95 Litchfield 169,828
625	625	T96 Lyme 21,862
626	626	T97 Madison 372,897
627	627	T98 Manchester 1,972,491 Raised Bill No. 1105
628	628
629	629
630	630
631	631	LCO No. 6697 17 of 43
632	632
633	633	T99 Mansfield 525,280
634	634	T100 Marlborough 131,065
635	635	T101 Meriden 1,315,347
636	636	T102 Middlebury 154,299
637	637	T103 Middlefield 91,372
638	638	T104 Middletown 964,657
639	639	T105 Milford 1,880,830
640	640	T106 Monroe 404,221
641	641	T107 Montville 401,756
642	642	T108 Morris 28,110
643	643	T109 Naugatuck 2,405,660
644	644	T110 New Britain 5,781,991
645	645	T111 New Canaan 168,106
646	646	T112 New Fairfield 288,278
647	647	T113 New Hartford 140,338
648	648	T114 New Haven 2,118,290
649	649	T115 New London 750,249
650	650	T116 New Milford 565,898
651	651	T117 Newington 651,000
652	652	T118 Newtown 572,949
653	653	T119 Norfolk 20,141
654	654	T120 North Branford 292,517
655	655	T121 North Canaan 66,052
656	656	T122 North Haven 487,882
657	657	T123 North Stonington 107,832
658	658	T124 Norwalk 3,401,590
659	659	T125 Norwich 1,309,943
660	660	T126 Old Lyme 79,946
661	661	T127 Old Saybrook 101,527
662	662	T128 Orange 284,365
663	663	T129 Oxford 171,492
664	664	T130 Plainfield 310,350
665	665	T131 Plainville 363,176
666	666	T132 Plymouth 255,581
667	667	T133 Pomfret 54,257 Raised Bill No. 1105
668	668
669	669
670	670
671	671	LCO No. 6697 18 of 43
672	672
673	673	T134 Portland 192,715
674	674	T135 Preston 58,934
675	675	T136 Prospect 197,097
676	676	T137 Putnam 76,399
677	677	T138 Redding 189,781
678	678	T139 Ridgefield 512,848
679	679	T140 Rocky Hill 405,872
680	680	T141 Roxbury 15,998
681	681	T142 Salem 85,617
682	682	T143 Salisbury 20,769
683	683	T144 Scotland 36,200
684	684	T145 Seymour 343,388
685	685	T146 Sharon 19,467
686	686	T147 Shelton 706,038
687	687	T148 Sherman 39,000
688	688	T149 Simsbury 567,460
689	689	T150 Somers 141,697
690	690	T151 South Windsor 558,715
691	691	T152 Southbury 404,731
692	692	T153 Southington 889,821
693	693	T154 Sprague 89,456
694	694	T155 Stafford 243,095
695	695	T156 Stamford 2,372,358
696	696	T157 Sterling 77,037
697	697	T158 Stonington 202,888
698	698	T159 Stratford 1,130,316
699	699	T160 Suffield 321,763
700	700	T161 Thomaston 158,888
701	701	T162 Thompson 114,582
702	702	T163 Tolland 303,971
703	703	T164 Torrington 2,435,109
704	704	T165 Trumbull 745,325
705	705	T166 Union 17,283
706	706	T167 Vernon 641,027
707	707	T168 Voluntown 33,914 Raised Bill No. 1105
708	708
709	709
710	710
711	711	LCO No. 6697 19 of 43
712	712
713	713	T169 Wallingford 919,984
714	714	T170 Warren 11,006
715	715	T171 Washington 25,496
716	716	T172 Waterbury 13,438,542
717	717	T173 Waterford 259,091
718	718	T174 Watertown 453,012
719	719	T175 West Hartford 1,614,320
720	720	T176 West Haven 1,121,850
721	721	T177 Westbrook 80,601
722	722	T178 Weston 211,384
723	723	T179 Westport 262,402
724	724	T180 Wethersfield 940,267
725	725	T181 Willington 121,568
726	726	T182 Wilton 380,234
727	727	T183 Winchester 224,447
728	728	T184 Windham 513,847
729	729	T185 Windsor 593,921
730	730	T186 Windsor Locks 256,241
731	731	T187 Wolcott 340,859
732	732	T188 Woodbridge 247,758
733	733	T189 Woodbury 200,175
734	734	T190 Woodstock 97,708
735	735	T191 Borough of Danielson -
736	736	T192 Borough of Litchfield -
737	737	T193 Bloomfield, Blue Hills FD 92,961
738	738	T194 Enfield Thompsonville FD #2 354,311
739	739	T195 Manchester - Eighth Utility District 436,718
740	740	T196 Middletown - City Fire 910,442
741	741	T197 Middletown So Fire 413,961
742	742	T198 Norwich CCD 552,565
743	743	T199 Norwich TCD 62,849
744	744	T200 Simsbury FD 221,536
745	745	T201 Plainfield Fire District -
746	746	T202 Windham, Special Service District #2 640,000
747	747	T203 Windham 1st Taxing District - Raised Bill No. 1105
748	748
749	749
750	750
751	751	LCO No. 6697 20 of 43
752	752
753	753	T204 Windham First
754	754	T205 West Haven First Center (D1) 1,039,843
755	755	T206 West Haven: Allingtown FD (D3) 483,505
756	756	T207 West Haven: West Shore FD (D2) 654,640]
757	757
758	758	[(2)] (d) For the fiscal years ending June 30, 2018, and June 30, 2019, 390
759	759	each municipality shall receive a municipal sharing grant payable not 391
760	760	later than October thirty-first of each year. The total amount of the grant 392
761	761	payable is as follows: 393
762	762
763	763	T208 Municipality Grant Amount
764	764	T209 Andover 96,020
765	765	T210 Ansonia 643,519
766	766	T211 Ashford 125,591
767	767	T212 Avon 539,387
768	768	T213 Barkhamsted 109,867
769	769	T214 Beacon Falls 177,547
770	770	T215 Berlin 1,213,548
771	771	T216 Bethany 164,574
772	772	T217 Bethel 565,146
773	773	T218 Bethlehem 61,554
774	774	T219 Bloomfield 631,150
775	775	T220 Bolton 153,231
776	776	T221 Bozrah 77,420
777	777	T222 Branford 821,080
778	778	T223 Bridgeport 9,758,441
779	779	T224 Bridgewater 22,557
780	780	T225 Bristol 1,836,944
781	781	T226 Brookfield 494,620
782	782	T227 Brooklyn 149,576
783	783	T228 Burlington 278,524
784	784	T229 Canaan 21,294
785	785	T230 Canterbury 84,475 Raised Bill No. 1105
786	786
787	787
788	788
789	789	LCO No. 6697 21 of 43
790	790
791	791	T231 Canton 303,842
792	792	T232 Chaplin 69,906
793	793	T233 Cheshire 855,170
794	794	T234 Chester 83,109
795	795	T235 Clinton 386,660
796	796	T236 Colchester 475,551
797	797	T237 Colebrook 42,744
798	798	T238 Columbia 160,179
799	799	T239 Cornwall 16,221
800	800	T240 Coventry 364,100
801	801	T241 Cromwell 415,938
802	802	T242 Danbury 2,993,644
803	803	T243 Darien 246,849
804	804	T244 Deep River 134,627
805	805	T245 Derby 400,912
806	806	T246 Durham 215,949
807	807	T247 East Granby 152,904
808	808	T248 East Haddam 268,344
809	809	T249 East Hampton 378,798
810	810	T250 East Hartford 2,036,894
811	811	T251 East Haven 854,319
812	812	T252 East Lyme 350,852
813	813	T253 East Windsor 334,616
814	814	T254 Eastford 33,194
815	815	T255 Easton 223,430
816	816	T256 Ellington 463,112
817	817	T257 Enfield 1,312,766
818	818	T258 Essex 107,345
819	819	T259 Fairfield 1,144,842
820	820	T260 Farmington 482,637
821	821	T261 Franklin 37,871
822	822	T262 Glastonbury 1,086,151
823	823	T263 Goshen 43,596
824	824	T264 Granby 352,440
825	825	T265 Greenwich 527,695 Raised Bill No. 1105
826	826
827	827
828	828
829	829	LCO No. 6697 22 of 43
830	830
831	831	T266 Griswold 350,840
832	832	T267 Groton 623,548
833	833	T268 Guilford 657,644
834	834	T269 Haddam 245,344
835	835	T270 Hamden 2,155,661
836	836	T271 Hampton 54,801
837	837	T272 Hartford 1,498,643
838	838	T273 Hartland 40,254
839	839	T274 Harwinton 164,081
840	840	T275 Hebron 300,369
841	841	T276 Kent 38,590
842	842	T277 Killingly 505,562
843	843	T278 Killingworth 122,744
844	844	T279 Lebanon 214,717
845	845	T280 Ledyard 442,811
846	846	T281 Lisbon 65,371
847	847	T282 Litchfield 244,464
848	848	T283 Lyme 31,470
849	849	T284 Madison 536,777
850	850	T285 Manchester 1,971,540
851	851	T286 Mansfield 756,128
852	852	T287 Marlborough 188,665
853	853	T288 Meriden 1,893,412
854	854	T289 Middlebury 222,109
855	855	T290 Middlefield 131,529
856	856	T291 Middletown 1,388,602
857	857	T292 Milford 2,707,412
858	858	T293 Monroe 581,867
859	859	T294 Montville 578,318
860	860	T295 Morris 40,463
861	861	T296 Naugatuck 1,251,980
862	862	T297 New Britain 3,131,893
863	863	T298 New Canaan 241,985
864	864	T299 New Fairfield 414,970
865	865	T300 New Hartford 202,014 Raised Bill No. 1105
866	866
867	867
868	868
869	869	LCO No. 6697 23 of 43
870	870
871	871	T301 New Haven 114,863
872	872	T302 New London 917,228
873	873	T303 New Milford 814,597
874	874	T304 Newington 937,100
875	875	T305 Newtown 824,747
876	876	T306 Norfolk 28,993
877	877	T307 North Branford 421,072
878	878	T308 North Canaan 95,081
879	879	T309 North Haven 702,295
880	880	T310 North Stonington 155,222
881	881	T311 Norwalk 4,896,511
882	882	T312 Norwich 1,362,971
883	883	T313 Old Lyme 115,080
884	884	T314 Old Saybrook 146,146
885	885	T315 Orange 409,337
886	886	T316 Oxford 246,859
887	887	T317 Plainfield 446,742
888	888	T318 Plainville 522,783
889	889	T319 Plymouth 367,902
890	890	T320 Pomfret 78,101
891	891	T321 Portland 277,409
892	892	T322 Preston 84,835
893	893	T323 Prospect 283,717
894	894	T324 Putnam 109,975
895	895	T325 Redding 273,185
896	896	T326 Ridgefield 738,233
897	897	T327 Rocky Hill 584,244
898	898	T328 Roxbury 23,029
899	899	T329 Salem 123,244
900	900	T330 Salisbury 29,897
901	901	T331 Scotland 52,109
902	902	T332 Seymour 494,298
903	903	T333 Sharon 28,022
904	904	T334 Shelton 1,016,326
905	905	T335 Sherman 56,139 Raised Bill No. 1105
906	906
907	907
908	908
909	909	LCO No. 6697 24 of 43
910	910
911	911	T336 Simsbury 775,368
912	912	T337 Somers 203,969
913	913	T338 South Windsor 804,258
914	914	T339 Southbury 582,601
915	915	T340 Southington 1,280,877
916	916	T341 Sprague 128,769
917	917	T342 Stafford 349,930
918	918	T343 Stamford 3,414,955
919	919	T344 Sterling 110,893
920	920	T345 Stonington 292,053
921	921	T346 Stratford 1,627,064
922	922	T347 Suffield 463,170
923	923	T348 Thomaston 228,716
924	924	T349 Thompson 164,939
925	925	T350 Tolland 437,559
926	926	T351 Torrington 1,133,394
927	927	T352 Trumbull 1,072,878
928	928	T353 Union 24,878
929	929	T354 Vernon 922,743
930	930	T355 Voluntown 48,818
931	931	T356 Wallingford 1,324,296
932	932	T357 Warren 15,842
933	933	T358 Washington 36,701
934	934	T359 Waterbury 5,595,448
935	935	T360 Waterford 372,956
936	936	T361 Watertown 652,100
937	937	T362 West Hartford 2,075,223
938	938	T363 West Haven 1,614,877
939	939	T364 Westbrook 116,023
940	940	T365 Weston 304,282
941	941	T366 Westport 377,722
942	942	T367 Wethersfield 1,353,493
943	943	T368 Willington 174,995
944	944	T369 Wilton 547,338
945	945	T370 Winchester 323,087 Raised Bill No. 1105
946	946
947	947
948	948
949	949	LCO No. 6697 25 of 43
950	950
951	951	T371 Windham 739,671
952	952	T372 Windsor 854,935
953	953	T373 Windsor Locks 368,853
954	954	T374 Wolcott 490,659
955	955	T375 Woodbridge 274,418
956	956	T376 Woodbury 288,147
957	957	T377 Woodstock 140,648
958	958
959	959	(e) For the fiscal year ending June 30, 2017, and each fiscal year 394
960	960	thereafter, each regional council of governments shall receive a regional 395
961	961	services grant, the amount of which will be based on a formula to be 396
962	962	determined by the secretary, except that, for the fiscal year ending June 397
963	963	30, 2018, and each fiscal year thereafter, thirty-five per cent of such grant 398
964	964	moneys shall be awarded to regional councils of governments for the 399
965	965	purpose of assisting regional education service centers in merging their 400
966	966	human resource, finance or technology services with such services 401
967	967	provided by municipalities within the region. For the fiscal year ending 402
968	968	June 30, 2017, three million dollars shall be expended by the secretary 403
969	969	from the Municipal Revenue Sharing Fund established in section 4-66p 404
970	970	for the purpose of the regional services grant. No such council shall 405
971	971	receive a grant for the fiscal year ending June 30, 2018, or any fiscal year 406
972	972	thereafter, unless the secretary approves a spending plan for such grant 407
973	973	moneys submitted by such council to the secretary on or before July 1, 408
974	974	2017, and annually thereafter. The regional councils of governments 409
975	975	shall use such grants for planning purposes and to achieve efficiencies 410
976	976	in the delivery of municipal services by regionalizing such services, 411
977	977	including, but not limited to, region-wide consolidation of such services. 412
978	978	Such efficiencies shall not diminish the quality of such services. A 413
979	979	unanimous vote of the representatives of such council shall be required 414
980	980	for approval of any expenditure from such grant. On or before October 415
981	981	1, 2017, and biennially thereafter, each such council shall submit a 416
982	982	report, in accordance with section 11-4a, to the joint standing 417
983	983	committees of the General Assembly having cognizance of matters 418
984	984	relating to planning and development and finance, revenue and 419 Raised Bill No. 1105
985	985
986	986
987	987
988	988	LCO No. 6697 26 of 43
989	989
990	990	bonding. Such report shall summarize the expenditure of such grants 420
991	991	and provide recommendations concerning the expansion, reduction or 421
992	992	modification of such grants. 422
993	993	(f) For the fiscal year ending June 30, 2020, and each fiscal year 423
994	994	thereafter, each municipality shall receive a municipal revenue sharing 424
995	995	grant as follows: 425
996	996	(1) (A) A municipality having a mill rate at or above twenty-five shall 426
997	997	receive the per capita distribution or pro rata distribution, whichever is 427
998	998	higher for such municipality. 428
999	999	(B) Such grants shall be increased by a percentage calculated as 429
1000	1000	follows: 430
1001	1001
1002	1002	T378 Sum of per capita distribution amount
1003	1003	T379
1004	1004	for all municipalities having a mill rate
1005	1005	T380
1006	1006	below twenty-five – pro rata distribution
1007	1007	T381
1008	1008	amount for all municipalities
1009	1009	T382
1010	1010	having a mill rate below twenty-five
1011	1011	T383
1012	1012	_______________________________________
1013	1013	T384
1014	1014	Sum of all grants to municipalities
1015	1015	T385
1016	1016	calculated pursuant to subparagraph (A)
1017	1017	T386
1018	1018	of subdivision (1) of this subsection.
1019	1019
1020	1020	(C) Notwithstanding the provisions of subparagraphs (A) and (B) of 431
1021	1021	this subdivision, Hartford shall receive not more than 5.2 per cent of the 432
1022	1022	municipal revenue sharing grants distributed pursuant to this 433
1023	1023	subsection; Bridgeport shall receive not more than 4.5 per cent of the 434
1024	1024	municipal revenue sharing grants distributed pursuant to this 435
1025	1025	subsection; New Haven shall receive not more than 2.0 per cent of the 436
1026	1026	municipal revenue sharing grants distributed pursuant to this 437
1027	1027	subsection and Stamford shall receive not more than 2.8 per cent of the 438
1028	1028	equalization grants distributed pursuant to this subsection. Any excess 439 Raised Bill No. 1105
1029	1029
1030	1030
1031	1031
1032	1032	LCO No. 6697 27 of 43
1033	1033
1034	1034	funds remaining after such reductions in payments to Hartford, 440
1035	1035	Bridgeport, New Haven and Stamford shall be distributed to all other 441
1036	1036	municipalities having a mill rate at or above twenty-five on a pro rata 442
1037	1037	basis according to the payment they receive pursuant to this 443
1038	1038	subdivision; and 444
1039	1039	(2) A municipality having a mill rate below twenty-five shall receive 445
1040	1040	the per capita distribution or pro rata distribution, whichever is less for 446
1041	1041	such municipality. 447
1042	1042	(3) For the purposes of this subsection, "mill rate" means the mill rate 448
1043	1043	for real property and personal property other than rental motor vehicles 449
1044	1044	subject to property tax pursuant to section 3 of this act. 450
1045	1045	(g) Except as provided in subsection (c) of this section, a municipality 451
1046	1046	may disburse any municipal revenue sharing grant funds to a district 452
1047	1047	within such municipality. 453
1048	1048	(h) (1) Except as provided in subdivision (2) of this subsection, for the 454
1049	1049	fiscal year ending June 30, 2018, and each fiscal year thereafter, the 455
1050	1050	amount of the grant payable to a municipality in any year in accordance 456
1051	1051	with subsection (d) or (f) of this section shall be reduced if such 457
1052	1052	municipality increases its adopted budget expenditures for such fiscal 458
1053	1053	year above a cap equal to the amount of adopted budget expenditures 459
1054	1054	authorized for the previous fiscal year by 2.5 per cent or more or the rate 460
1055	1055	of inflation, whichever is greater. Such reduction shall be in an amount 461
1056	1056	equal to fifty cents for every dollar expended over the cap set forth in 462
1057	1057	this subsection. For the purposes of this section, (A) "municipal 463
1058	1058	spending" does not include expenditures for debt service, special 464
1059	1059	education, implementation of court orders or arbitration awards, 465
1060	1060	expenditures associated with a major disaster or emergency declaration 466
1061	1061	by the President of the United States, a disaster emergency declaration 467
1062	1062	issued by the Governor pursuant to chapter 517 or any disbursement 468
1063	1063	made to a district pursuant to subsection (c) or (g) of this section, 469
1064	1064	budgeting for an audited deficit, nonrecurring grants, capital 470
1065	1065	expenditures or payments on unfunded pension liabilities, (B) "adopted 471 Raised Bill No. 1105
1066	1066
1067	1067
1068	1068
1069	1069	LCO No. 6697 28 of 43
1070	1070
1071	1071	budget expenditures" includes expenditures from a municipality's 472
1072	1072	general fund and expenditures from any nonbudgeted funds, and (C) 473
1073	1073	"capital expenditure" means a nonrecurring capital expenditure of one 474
1074	1074	hundred thousand dollars or more. Each municipality shall annually 475
1075	1075	certify to the secretary, on a form prescribed by said secretary, whether 476
1076	1076	such municipality has exceeded the cap set forth in this subsection and 477
1077	1077	if so the amount by which the cap was exceeded. 478
1078	1078	(2) For the fiscal year ending June 30, 2018, and each fiscal year 479
1079	1079	thereafter, the amount of the grant payable to a municipality in any year 480
1080	1080	in accordance with subsection (d) or (f) of this section shall not be 481
1081	1081	reduced in the case of a municipality whose adopt ed budget 482
1082	1082	expenditures exceed the cap set forth in subdivision (1) of this 483
1083	1083	subsection by an amount proportionate to any increase to its municipal 484
1084	1084	population from the previous fiscal year, as determined by the secretary. 485
1085	1085	(i) For the fiscal year ending June 30, 2020, and each fiscal year 486
1086	1086	thereafter, the amount of the grant payable to a municipality in any year 487
1087	1087	in accordance with subsection (f) of this section shall be reduced 488
1088	1088	proportionately in the event that the total of such grants in such year 489
1089	1089	exceeds the amount available for such grants in the municipal revenue 490
1090	1090	sharing account established pursuant to subsection (b) of this section. 491
1091	1091	Sec. 10. Subsection (b) of section 12-41 of the general statutes is 492
1092	1092	repealed and the following is substituted in lieu thereof (Effective October 493
1093	1093	1, 2021, and applicable to assessment years commencing on or after October 1, 494
1094	1094	2021): 495
1095	1095	(b) No person required by law to file an annual declaration of 496
1096	1096	personal property shall include in such declaration motor vehicles, [that 497
1097	1097	are registered in the office of the state Commissioner of Motor Vehicles. 498
1098	1098	With respect to any vehicle subject to taxation in a town other than the 499
1099	1099	town in which such vehicle is registered, pursuant to section 12-71, 500
1100	1100	information concerning such vehicle may be included in a declaration 501
1101	1101	filed pursuant to this section or section 12-43, or on a report filed 502
1102	1102	pursuant to section 12-57a] as defined in section 14-1, other than rental 503
1103	1103	motor vehicles subject to property tax pursuant to section 3 of this act. 504 Raised Bill No. 1105
1104	1104
1105	1105
1106	1106
1107	1107	LCO No. 6697 29 of 43
1108	1108
1109	1109	Sec. 11. Subsection (b) of section 12-55 of the general statutes is 505
1110	1110	repealed and the following is substituted in lieu thereof (Effective October 506
1111	1111	1, 2021, and applicable to assessment years commencing on or after October 1, 507
1112	1112	2021): 508
1113	1113	(b) Prior to taking and subscribing to the oath upon the grand list, the 509
1114	1114	assessor or board of assessors shall equalize the assessments of property 510
1115	1115	in the town, if necessary, and make any assessment omitted by mistake 511
1116	1116	or required by law. The assessor or board of assessors may increase or 512
1117	1117	decrease the valuation of any property as reflected in the last-preceding 513
1118	1118	grand list, or the valuation as stated in any personal property 514
1119	1119	declaration or report received pursuant to this chapter. In each case of 515
1120	1120	any increase in valuation of a property above the valuation of such 516
1121	1121	property in the last-preceding grand list, or the valuation, if any, stated 517
1122	1122	by the person filing such declaration or report, the assessor or board of 518
1123	1123	assessors shall mail a written notice of assessment increase to the last-519
1124	1124	known address of the owner of the property the valuation of which has 520
1125	1125	increased. All such notices shall be subject to the provisions of 521
1126	1126	subsection (c) of this section. [Notwithstanding the provisions of this 522
1127	1127	section, a notice of increase shall not be required in any year with respect 523
1128	1128	to a registered motor vehicle the valuation of which has increased.] In 524
1129	1129	the year of a revaluation, the notice of increase sent in accordance with 525
1130	1130	subsection (f) of section 12-62 shall be in lieu of the notice required by 526
1131	1131	this section. 527
1132	1132	Sec. 12. Subsection (a) of section 12-57a of the general statutes is 528
1133	1133	repealed and the following is substituted in lieu thereof (Effective October 529
1134	1134	1, 2021, and applicable to assessment years commencing on or after October 1, 530
1135	1135	2021): 531
1136	1136	(a) Any personal property subject to a contract of lease, except any 532
1137	1137	motor vehicle, [registered with the Commissioner of Motor Vehicles] as 533
1138	1138	defined in section 14-1, other than a rental motor vehicle subject to 534
1139	1139	property tax pursuant to section 3 of this act, which property is in the 535
1140	1140	possession of the lessee on any assessment day in the municipality in 536
1141	1141	which the lessee resides, shall, for information purposes only, be 537 Raised Bill No. 1105
1142	1142
1143	1143
1144	1144
1145	1145	LCO No. 6697 30 of 43
1146	1146
1147	1147	included in the personal property declaration of the lessee as an 538
1148	1148	individual entry or as part of a list of such leased property in the 539
1149	1149	possession of the lessee on such assessment day. Such entry or 540
1150	1150	declaration may be in the form of an attachment or a separate category 541
1151	1151	of property in such declaration and with respect to each item of such 542
1152	1152	leased property, the lessee shall be required to include the name and 543
1153	1153	address of the owner of such property and the term of the lease 544
1154	1154	applicable thereto. In the event the lessee is not required to submit a 545
1155	1155	personal property declaration in such municipality, any such items of 546
1156	1156	leased personal property shall be recorded in such form as used for 547
1157	1157	purposes of personal property declarations, adding thereto 548
1158	1158	identification of such property as leased personal property and 549
1159	1159	including with respect to each item of such property the name and 550
1160	1160	address of the owner thereof. 551
1161	1161	Sec. 13. Subdivision (5) of subsection (a) of section 12-63k of the 552
1162	1162	general statutes is repealed and the following is substituted in lieu 553
1163	1163	thereof (Effective October 1, 2021, and applicable to assessment years 554
1164	1164	commencing on or after October 1, 2021): 555
1165	1165	(5) "Mill rate" means the mill rate on real property and personal 556
1166	1166	property other than rental motor vehicles subject to property tax 557
1167	1167	pursuant to section 3 of this act. 558
1168	1168	Sec. 14. Section 12-71b of the general statutes is repealed and the 559
1169	1169	following is substituted in lieu thereof (Effective October 1, 2021, and 560
1170	1170	applicable to assessment years commencing on or after October 1, 2021): 561
1171	1171	(a) Any person who owns a rental motor vehicle [which] subject to 562
1172	1172	property tax pursuant to section 3 of this act or snowmobile, that is not 563
1173	1173	registered with the Commissioner of Motor Vehicles on the first day of 564
1174	1174	October in any assessment year and [which] that is registered 565
1175	1175	subsequent to [said] such first day of October but prior to the first day 566
1176	1176	of August in such assessment year shall be liable for the payment of 567
1177	1177	property tax with respect to such motor vehicle or snowmobile in the 568
1178	1178	town where such motor vehicle or snowmobile is subject to property 569 Raised Bill No. 1105
1179	1179
1180	1180
1181	1181
1182	1182	LCO No. 6697 31 of 43
1183	1183
1184	1184	tax, in an amount as hereinafter provided, on the first day of January 570
1185	1185	immediately subsequent to the end of such assessment year. The 571
1186	1186	property tax payable with respect to such motor vehicle [on said] or 572
1187	1187	snowmobile on such first day of January shall be in the amount [which] 573
1188	1188	that would be payable if such motor vehicle or snowmobile had been 574
1189	1189	entered in the taxable list of the town where such motor vehicle or 575
1190	1190	snowmobile is subject to property tax on the first day of October in such 576
1191	1191	assessment year if such registration occurs prior to the first day of 577
1192	1192	November. If such registration occurs on or after the first day of 578
1193	1193	November but prior to the first day of August in such assessment year, 579
1194	1194	such tax shall be a pro rata portion of the amount of tax payable if such 580
1195	1195	motor vehicle or snowmobile had been entered in the taxable list of such 581
1196	1196	town on October first in such assessment year to be determined (1) by a 582
1197	1197	ratio, the numerator of which shall be the number of months from the 583
1198	1198	date of such registration, including the month in which registration 584
1199	1199	occurs, to the first day of October next succeeding and the denominator 585
1200	1200	of which shall be twelve or (2) upon the affirmative vote of the 586
1201	1201	legislative body of the municipality, by a ratio the numerator of which 587
1202	1202	shall be the number of days from the date of such registration, including 588
1203	1203	the day on which the registration occurs, to the first day of October next 589
1204	1204	succeeding and the denominator of which shall be three hundred sixty-590
1205	1205	five. For purposes of this section the term "assessment year" means the 591
1206	1206	period of twelve full months commencing with October first each year. 592
1207	1207	(b) (1) Whenever any person who owns a rental motor vehicle 593
1208	1208	[which] subject to property tax pursuant to section 3 of this act or 594
1209	1209	snowmobile, that has been entered in the taxable list of the town where 595
1210	1210	such motor vehicle or snowmobile is subject to property tax in any 596
1211	1211	assessment year and who, subsequent to the first day of October in such 597
1212	1212	assessment year but prior to the first day of August in such assessment 598
1213	1213	year, replaces such motor vehicle or snowmobile with another such 599
1214	1214	motor vehicle or snowmobile, hereinafter referred to as the replacement 600
1215	1215	vehicle, which vehicle may be in a different classification for purposes 601
1216	1216	of registration than the motor vehicle or snowmobile replaced, and 602
1217	1217	provided one of the following conditions is applicable with respect to 603 Raised Bill No. 1105
1218	1218
1219	1219
1220	1220
1221	1221	LCO No. 6697 32 of 43
1222	1222
1223	1223	the motor vehicle or snowmobile replaced: [(1)] (A) The unexpired 604
1224	1224	registration of the motor vehicle or snowmobile replaced is transferred 605
1225	1225	to the replacement vehicle, [(2)] (B) the motor vehicle or snowmobile 606
1226	1226	replaced was stolen or totally damaged and proof concerning such theft 607
1227	1227	or total damage is submitted to the assessor in such town, or [(3)] (C) the 608
1228	1228	motor vehicle or snowmobile replaced is sold by such person within 609
1229	1229	forty-five days immediately prior to or following the date on which such 610
1230	1230	person acquires the replacement vehicle, such person shall be liable for 611
1231	1231	the payment of property tax with respect to the replacement vehicle in 612
1232	1232	the town in which the motor vehicle or snowmobile replaced is subject 613
1233	1233	to property tax, in an amount as hereinafter provided, on the first day 614
1234	1234	of January immediately subsequent to the end of such assessment year. 615
1235	1235	If the replacement vehicle is replaced by such person with another 616
1236	1236	motor vehicle or snowmobile prior to the first day of August in such 617
1237	1237	assessment year, the replacement vehicle shall be subject to property tax 618
1238	1238	as provided in this subsection and such other motor vehicle or 619
1239	1239	snowmobile replacing the replacement vehicle, or any motor vehicle or 620
1240	1240	snowmobile replacing such other motor vehicle or snowmobile in such 621
1241	1241	assessment year, shall be deemed to be the replacement vehicle for 622
1242	1242	purposes of this subsection and shall be subject to property tax as 623
1243	1243	provided herein. 624
1244	1244	(2) The property tax payable with respect to the replacement vehicle 625
1245	1245	on [said] such first day of January shall be the amount by which 626
1246	1246	subparagraph (A) of this subdivision is in excess of subparagraph (B) of 627
1247	1247	this subdivision as follows: (A) The property tax [which] that would be 628
1248	1248	payable if the replacement vehicle had been entered in the taxable list of 629
1249	1249	the town in which the motor vehicle or snowmobile replaced is subject 630
1250	1250	to property tax on the first day of October in such assessment year if 631
1251	1251	such registration occurs prior to the first day of November, however, if 632
1252	1252	such registration occurs on or after the first day of November but prior 633
1253	1253	to the first day of August in such assessment year, such tax shall be a 634
1254	1254	pro rata portion of the amount of tax payable if such motor vehicle or 635
1255	1255	snowmobile had been entered in the taxable list of such town on October 636
1256	1256	first in such assessment year to be determined by a ratio, the numerator 637 Raised Bill No. 1105
1257	1257
1258	1258
1259	1259
1260	1260	LCO No. 6697 33 of 43
1261	1261
1262	1262	of which shall be the number of months from the date of such 638
1263	1263	registration, including the month in which registration occurs, to the 639
1264	1264	first day of October next succeeding and the denominator of which shall 640
1265	1265	be twelve, provided if such person, on [said] such first day of October, 641
1266	1266	was entitled to any exemption under section 12-81, [which] as amended 642
1267	1267	by this act, that was allowed in the assessment of the motor vehicle or 643
1268	1268	snowmobile replaced, such exemption shall be allowed for purposes of 644
1269	1269	determining the property tax payable with respect to the replacement 645
1270	1270	vehicle as provided herein; (B) the property tax payable by such person 646
1271	1271	with respect to the motor vehicle or snowmobile replaced, provided if 647
1272	1272	the replacement vehicle is registered subsequent to the thirty-first day 648
1273	1273	of October but prior to the first day of August in such assessment year 649
1274	1274	such property tax payable with respect to the motor vehicle or 650
1275	1275	snowmobile replaced shall, for purposes of the computation herein, be 651
1276	1276	deemed to be a pro rata portion of such property tax to be prorated in 652
1277	1277	the same manner as the amount of tax determined under subparagraph 653
1278	1278	(A) [above] of this subdivision. 654
1279	1279	(c) Any person who owns a commercial rental motor vehicle [which] 655
1280	1280	subject to property tax pursuant to section 3 of this act that has been 656
1281	1281	temporarily registered at any time during any assessment year and 657
1282	1282	[which] that has not during such period been entered in the taxable list 658
1283	1283	of any town in the state for purposes of the property tax and with respect 659
1284	1284	to which no permanent registration has been issued during such period, 660
1285	1285	shall be liable for the payment of property tax with respect to such motor 661
1286	1286	vehicle in the town where such motor vehicle is subject to property tax 662
1287	1287	on the first day of January immediately following the end of such 663
1288	1288	assessment year, in an amount as hereinafter provided. The property tax 664
1289	1289	payable shall be in the amount [which] that would be payable if such 665
1290	1290	motor vehicle had been entered in the taxable list of the town where 666
1291	1291	such motor vehicle is subject to property tax on the first day of October 667
1292	1292	in such assessment year. 668
1293	1293	(d) Any rental motor vehicle subject to property tax pursuant to 669
1294	1294	section 3 of this act and as provided in this section shall, except as 670
1295	1295	otherwise provided in subsection (b) of this section, be subject to such 671 Raised Bill No. 1105
1296	1296
1297	1297
1298	1298
1299	1299	LCO No. 6697 34 of 43
1300	1300
1301	1301	property tax in the town in which such motor vehicle was last registered 672
1302	1302	in the assessment year ending immediately preceding the day on which 673
1303	1303	such property tax is payable as provided in this section. 674
1304	1304	(e) Whenever any rental motor vehicle subject to property tax 675
1305	1305	pursuant to section 3 of this act and as provided in this section has been 676
1306	1306	replaced by the owner with another motor vehicle in the assessment 677
1307	1307	year immediately preceding the day on which such property tax is 678
1308	1308	payable, each such motor vehicle shall be subject to property tax as 679
1309	1309	provided in this section. 680
1310	1310	(f) Upon receipt by the assessor in any town of notice from the 681
1311	1311	Commissioner of Motor Vehicles, in a manner as prescribed by said 682
1312	1312	commissioner, with respect to any rental motor vehicle subject to 683
1313	1313	property tax pursuant to section 3 of this act and in accordance with the 684
1314	1314	provisions of this section and [which] that has not been entered in the 685
1315	1315	taxable grand list of such town, such assessor shall determine the value 686
1316	1316	of such motor vehicle for purposes of property tax assessment and shall 687
1317	1317	add such value to the taxable grand list in such town for the 688
1318	1318	immediately preceding assessment date and the tax thereon shall be 689
1319	1319	levied and collected by the tax collector. Such property tax shall be 690
1320	1320	payable not later than the first day of February following the first day of 691
1321	1321	January on which the owner of such motor vehicle becomes liable for 692
1322	1322	the payment of property tax with respect to such motor vehicle in 693
1323	1323	accordance with the provisions of this section, subject to any 694
1324	1324	determination in accordance with section 12-142 that such tax shall be 695
1325	1325	due and payable in installments. Said owner may appeal the assessment 696
1326	1326	of such motor vehicle, as determined by the assessor in accordance with 697
1327	1327	this subsection, to the board of assessment appeals next succeeding the 698
1328	1328	date on which the tax based on such assessment is payable, and 699
1329	1329	thereafter, to the Superior Court as provided in section 12-117a. If the 700
1330	1330	amount of such tax is reduced upon appeal, the portion thereof which 701
1331	1331	has been paid in excess of the amount determined to be due upon appeal 702
1332	1332	shall be refunded to said owner. 703
1333	1333	(g) Any rental motor vehicle [which] that is not registered in this state 704 Raised Bill No. 1105
1334	1334
1335	1335
1336	1336
1337	1337	LCO No. 6697 35 of 43
1338	1338
1339	1339	shall be subject to property tax pursuant to section 3 of this act in this 705
1340	1340	state if such motor vehicle in the normal course of operation most 706
1341	1341	frequently leaves from and returns to or remains in one or more points 707
1342	1342	within this state, and such motor vehicle shall be subject to such 708
1343	1343	property tax in the town within which such motor vehicle in the normal 709
1344	1344	course of operation most frequently leaves from and returns to or 710
1345	1345	remains, provided when the owner of such motor vehicle is a resident 711
1346	1346	in any town in the state, it shall be presumed that such motor vehicle 712
1347	1347	most frequently leaves from and returns to or remains in such town 713
1348	1348	unless evidence, satisfactory to the assessor in such town, is submitted 714
1349	1349	to the contrary. 715
1350	1350	Sec. 15. Subdivision (4) of section 12-81 of the general statutes is 716
1351	1351	repealed and the following is substituted in lieu thereof (Effective October 717
1352	1352	1, 2021): 718
1353	1353	(4) (A) Except as otherwise provided by law, personal property 719
1354	1354	belonging to, held in trust for, or leased to, a municipal corporation of 720
1355	1355	this state and used for a public purpose, including personal property 721
1356	1356	used for cemetery purposes, and (B) real property belonging to, held in 722
1357	1357	trust for, or leased to, a municipal corporation of this state and used for 723
1358	1358	a public purpose, including real property used for cemetery purposes, 724
1359	1359	provided any such leased personal property, including, but not limited 725
1360	1360	to, motor vehicles subject to the provisions of section [12-71] 3 of this act 726
1361	1361	and any such leased real property is located within the boundaries of 727
1362	1362	such municipal corporation; 728
1363	1363	Sec. 16. Subdivision (28) of section 12-81 of the general statutes is 729
1364	1364	repealed and the following is substituted in lieu thereof (Effective October 730
1365	1365	1, 2021): 731
1366	1366	(28) Subject to the provisions of sections 12-89, 12-90 and 12-95, 732
1367	1367	property to the amount of one thousand dollars, which property 733
1368	1368	belongs to, or is held in trust for, any resident or nonresident of this state 734
1369	1369	who was in the regular Army of the United States on the assessment day 735
1370	1370	and who has been detailed by the Secretary of the Army for duty in this 736 Raised Bill No. 1105
1371	1371
1372	1372
1373	1373
1374	1374	LCO No. 6697 36 of 43
1375	1375
1376	1376	state for the instruction of the Connecticut National Guard. Any person 737
1377	1377	receiving the foregoing exemption shall be entitled to an additional 738
1378	1378	exemption of two thousand dollars on tangible personal property 739
1379	1379	belonging to, or held in trust for, him, which property is necessary or 740
1380	1380	convenient for the use of such person in the performance of his official 741
1381	1381	duties and which property shall consist of military equipment, horses [, 742
1382	1382	vehicles] and furniture; 743
1383	1383	Sec. 17. Section 12-81cc of the general statutes is repealed and the 744
1384	1384	following is substituted in lieu thereof (Effective October 1, 2021): 745
1385	1385	Any person who has established his or her entitlement to a property 746
1386	1386	tax exemption under subdivisions (19), (20), (22), (23), (24), (25), (26) [,] 747
1387	1387	or (28) [or (53)] of section 12-81, as amended by this act, for a particular 748
1388	1388	assessment year shall be issued a certificate as to such entitlement by the 749
1389	1389	tax assessor of the relevant municipality. Such person shall be entitled 750
1390	1390	to such exemption in any municipality in this state for such assessment 751
1391	1391	year provided a copy of such certificate is provided to the tax assessor 752
1392	1392	of any municipality in which such exemption is claimed and further 753
1393	1393	provided such person would otherwise have been eligible for such 754
1394	1394	exemption in such municipality if he or she had filed for such exemption 755
1395	1395	as provided under the general statutes. 756
1396	1396	Sec. 18. Subsection (c) of section 12-169a of the general statutes is 757
1397	1397	repealed and the following is substituted in lieu thereof (Effective October 758
1398	1398	1, 2021): 759
1399	1399	(c) A municipality may redesign and designate a place on its 760
1400	1400	municipal [motor vehicle] property tax bill for taxpayers to check off 761
1401	1401	amounts to donate to the local scholarship fund. The redesign of such 762
1402	1402	tax bill shall be done so as to allow a taxpayer to voluntarily check off 763
1403	1403	and donate an amount of at least one dollar. The donated amount shall 764
1404	1404	not reduce the tax liability but shall be in addition to the amount 765
1405	1405	otherwise due and payable. The redesign of the [motor vehicle] property 766
1406	1406	tax bill shall be approved by the Office of Policy and Management prior 767
1407	1407	to its use. The municipality may include an insert with its [motor 768 Raised Bill No. 1105
1408	1408
1409	1409
1410	1410
1411	1411	LCO No. 6697 37 of 43
1412	1412
1413	1413	vehicle] property tax bills [which] that explains the scholarship fund 769
1414	1414	and the check-off provision to the taxpayer. The town treasurer shall 770
1415	1415	deposit all moneys collected as a result of the check-off in the fund and 771
1416	1416	the treasurer may accept donations from other sources for purposes of 772
1417	1417	the fund. 773
1418	1418	Sec. 19. Section 12-704c of the general statutes is repealed and the 774
1419	1419	following is substituted in lieu thereof (Effective October 1, 2021): 775
1420	1420	(a) Any resident of this state, as defined in subdivision (1) of 776
1421	1421	subsection (a) of section 12-701, subject to the tax under this chapter for 777
1422	1422	any taxable year shall be entitled to a credit in determining the amount 778
1423	1423	of tax liability under this chapter, for all or a portion, as permitted by 779
1424	1424	this section, of the amount of property tax, as defined in this section, first 780
1425	1425	becoming due and actually paid during such taxable year by such 781
1426	1426	person on such person's primary residence or motor vehicle in 782
1427	1427	accordance with the provisions of this section, provided in the case of a 783
1428	1428	person who files a return under the federal income tax for such taxable 784
1429	1429	year as an unmarried individual, a married individual filing separately 785
1430	1430	or a head of household, one motor vehicle shall be eligible for such 786
1431	1431	credit and in the case of a husband and wife who file a return under 787
1432	1432	federal income tax for such taxable year as married individuals filing 788
1433	1433	jointly, no more than two motor vehicles shall be eligible for a credit 789
1434	1434	under the provisions of this section. 790
1435	1435	(b) (1) The credit allowed under this section shall not exceed (A) for 791
1436	1436	taxable years commencing on or after January 1, 2011, but prior to 792
1437	1437	January 1, 2016, three hundred dollars; and (B) for taxable years 793
1438	1438	commencing on or after January 1, 2016, two hundred dollars. In the 794
1439	1439	case of any husband and wife who file a return under the federal income 795
1440	1440	tax for such taxable year as married individuals filing a joint return, the 796
1441	1441	credit allowed, in the aggregate, shall not exceed such amount for each 797
1442	1442	such taxable year. 798
1443	1443	(2) Notwithstanding the provisions of subsection (a) of this section, 799
1444	1444	for the taxable years commencing January 1, 2017, to January 1, 2020, 800 Raised Bill No. 1105
1445	1445
1446	1446
1447	1447
1448	1448	LCO No. 6697 38 of 43
1449	1449
1450	1450	inclusive, the credit under this section shall be allowed only for a 801
1451	1451	resident of this state (A) who has attained age sixty-five before the close 802
1452	1452	of the applicable taxable year, or (B) who files a return under the federal 803
1453	1453	income tax for the applicable taxable year validly claiming one or more 804
1454	1454	dependents. 805
1455	1455	(c) (1) (A) For taxable years commencing on or after January 1, 2011, 806
1456	1456	but prior to January 1, 2013, in the case of any such taxpayer who files 807
1457	1457	under the federal income tax for such taxable year as an unmarried 808
1458	1458	individual whose Connecticut adjusted gross income exceeds fifty-six 809
1459	1459	thousand five hundred dollars, the amount of the credit shall be reduced 810
1460	1460	by fifteen per cent for each ten thousand dollars, or fraction thereof, by 811
1461	1461	which the taxpayer's Connecticut adjusted gross income exceeds said 812
1462	1462	amount. 813
1463	1463	(B) For taxable years commencing on or after January 1, 2013, but 814
1464	1464	prior to January 1, 2014, in the case of any such taxpayer who files under 815
1465	1465	the federal income tax for such taxable year as an unmarried individual 816
1466	1466	whose Connecticut adjusted gross income exceeds sixty thousand five 817
1467	1467	hundred dollars, the amount of the credit shall be reduced by fifteen per 818
1468	1468	cent for each ten thousand dollars, or fraction thereof, by which the 819
1469	1469	taxpayer's Connecticut adjusted gross income exceeds said amount. 820
1470	1470	(C) For taxable years commencing on or after January 1, 2014, but 821
1471	1471	prior to January 1, 2016, in the case of any such taxpayer who files under 822
1472	1472	the federal income tax for such taxable year as an unmarried individual 823
1473	1473	whose Connecticut adjusted gross income exceeds forty-seven thousand 824
1474	1474	five hundred dollars, the amount of the credit shall be reduced by fifteen 825
1475	1475	per cent for each ten thousand dollars, or fraction thereof, by which the 826
1476	1476	taxpayer's Connecticut adjusted gross income exceeds said amount. 827
1477	1477	(D) For taxable years commencing on or after January 1, 2016, in the 828
1478	1478	case of any such taxpayer who files under the federal income tax for 829
1479	1479	such taxable year as an unmarried individual whose Connecticut 830
1480	1480	adjusted gross income exceeds forty-nine thousand five hundred 831
1481	1481	dollars, the amount of the credit shall be reduced by fifteen per cent for 832 Raised Bill No. 1105
1482	1482
1483	1483
1484	1484
1485	1485	LCO No. 6697 39 of 43
1486	1486
1487	1487	each ten thousand dollars, or fraction thereof, by which the taxpayer's 833
1488	1488	Connecticut adjusted gross income exceeds said amount. 834
1489	1489	(2) In the case of any such taxpayer who files under the federal 835
1490	1490	income tax for such taxable year as a married individual filing 836
1491	1491	separately whose Connecticut adjusted gross income exceeds thirty-five 837
1492	1492	thousand two hundred fifty dollars, the amount of the credit shall be 838
1493	1493	reduced by fifteen per cent for each five thousand dollars, or fraction 839
1494	1494	thereof, by which the taxpayer's Connecticut adjusted gross income 840
1495	1495	exceeds said amount. 841
1496	1496	(3) In the case of a taxpayer who files under the federal income tax 842
1497	1497	for such taxable year as a head of household whose Connecticut 843
1498	1498	adjusted gross income exceeds fifty-four thousand five hundred dollars, 844
1499	1499	the amount of the credit shall be reduced by fifteen per cent for each ten 845
1500	1500	thousand dollars or fraction thereof, by which the taxpayer's 846
1501	1501	Connecticut adjusted gross income exceeds said amount. 847
1502	1502	(4) In the case of a taxpayer who files under federal income tax for 848
1503	1503	such taxable year as married individuals filing jointly whose 849
1504	1504	Connecticut adjusted gross income exceeds seventy thousand five 850
1505	1505	hundred dollars, the amount of the credit shall be reduced by fifteen per 851
1506	1506	cent for each ten thousand dollars, or fraction thereof, by which the 852
1507	1507	taxpayer's Connecticut adjusted gross income exceeds said amount. 853
1508	1508	(d) (1) Notwithstanding the provisions of subsections (b) and (c) of 854
1509	1509	this section, for taxable years commencing on or after January 1, 2021, 855
1510	1510	for any taxpayer who paid the conveyance tax on real property at the 856
1511	1511	rate prescribed by subparagraph (C)(ii) of subdivision (2) of subsection 857
1512	1512	(b) of section 12-494, the credit allowed under this section shall not 858
1513	1513	exceed thirty-three and one-third per cent of the amount of the 859
1514	1514	conveyance tax paid at such rate, in each of the three taxable years next 860
1515	1515	succeeding the second taxable year after the taxable year in which such 861
1516	1516	conveyance tax was paid. For any taxable year such taxpayer claims the 862
1517	1517	credit or portion thereof under this subsection, such credit shall be in 863
1518	1518	lieu of any credit such taxpayer may be eligible to claim under 864 Raised Bill No. 1105
1519	1519
1520	1520
1521	1521
1522	1522	LCO No. 6697 40 of 43
1523	1523
1524	1524	subsection (b) or (c) of this section. 865
1525	1525	(2) If any credit allowed under this subsection or portion thereof is 866
1526	1526	not used because the amount of the credit exceeds the tax due and owing 867
1527	1527	by the taxpayer or the amount of property tax paid by the taxpayer, the 868
1528	1528	unused amount may be carried forward to each of the successive taxable 869
1529	1529	years until such amount is fully taken, except that in no event may any 870
1530	1530	amount of the credit be carried forward for a period of more than six 871
1531	1531	taxable years. 872
1532	1532	(e) [The] For taxable years commencing prior to January 1, 2023, 873
1533	1533	credit allowed under this section shall be available for any person 874
1534	1534	leasing a motor vehicle pursuant to a written agreement for a term of 875
1535	1535	more than one year. Such lessee shall be entitled to the credit in 876
1536	1536	accordance with the provisions of this section for the taxes actually paid 877
1537	1537	by the lessor or lessee on such leased vehicle, provided the lessee was 878
1538	1538	lawfully in possession of the motor vehicle at such time when the taxes 879
1539	1539	first became due. The lessor shall provide the lessee with documentation 880
1540	1540	establishing, to the satisfaction of the Commissioner of Revenue 881
1541	1541	Services, the amount of property tax paid during the time period in 882
1542	1542	which the lessee was lawfully in possession of the motor vehicle. The 883
1543	1543	lessor of the motor vehicle shall not be entitled to a credit under the 884
1544	1544	provisions of this section. 885
1545	1545	(f) The credit may only be used to reduce a qualifying taxpayer's tax 886
1546	1546	liability for the year for which such credit is applicable and shall not be 887
1547	1547	used to reduce such tax liability to less than zero. 888
1548	1548	(g) The amount of tax due pursuant to sections 12-705 and 12-722 889
1549	1549	shall be calculated without regard to this credit. 890
1550	1550	(h) For the purposes of this section: (1) "Property tax" means the 891
1551	1551	amount of property tax exclusive of any interest, fees or charges thereon 892
1552	1552	for which a taxpayer is liable, or in the case of any husband and wife 893
1553	1553	who file a return under the federal income tax for such taxable year as 894
1554	1554	married individuals filing a joint return, for which the husband or wife 895
1555	1555	or both are liable, to a Connecticut political subdivision (A) for 896 Raised Bill No. 1105
1556	1556
1557	1557
1558	1558
1559	1559	LCO No. 6697 41 of 43
1560	1560
1561	1561	assessment years commencing prior to October 1, 2021, on the 897
1562	1562	taxpayer's primary residence or motor vehicles, and (B) for assessment 898
1563	1563	years commencing on or after October 1, 2021, on the taxpayer's primary 899
1564	1564	residence; (2) "motor vehicle" means a motor vehicle, as defined in 900
1565	1565	section 14-1, that is privately owned or leased; and (3) property tax first 901
1566	1566	becomes due, if due and payable in a single installment, on the date 902
1567	1567	designated by the legislative body of the municipality as the date on 903
1568	1568	which such installment shall be due and payable and, if due and payable 904
1569	1569	in two or more installments, on the date designated by the legislative 905
1570	1570	body of the municipality as the date on which such installment shall be 906
1571	1571	due and payable or, at the election of the taxpayer, on the date 907
1572	1572	designated by the legislative body of the municipality as the date on 908
1573	1573	which any earlier installment of such tax shall be due and payable. 909
1574	1574	Sec. 20. Subsection (c) of section 14-34a of the general statutes is 910
1575	1575	repealed and the following is substituted in lieu thereof (Effective October 911
1576	1576	1, 2021): 912
1577	1577	(c) Notwithstanding any such agreement or plan, (1) any [such] 913
1578	1578	commercial rental vehicle garaged at any fixed location or which leaves 914
1579	1579	from and returns to one or more points within this state in the normal 915
1580	1580	course of operations, shall be taxable in this state as personal property, 916
1581	1581	if such vehicle is subject to property tax pursuant to section 3 of this act, 917
1582	1582	in the town where such vehicle is garaged; (2) registration shall be 918
1583	1583	denied to any such vehicle if any personal property taxes are unpaid 919
1584	1584	with respect to such vehicle, as provided in section 14-33; and (3) any 920
1585	1585	such vehicle based in this state shall be subject to the provisions of 921
1586	1586	sections 14-12, 14-15, 14-15a, 14-16a and chapter 247. 922
1587	1587	Sec. 21. Sections 7-328b, 12-81h, 12-122a and 12-129s of the general 923
1588	1588	statutes are repealed. (Effective October 1, 2021) 924
1589	1589	Sec. 22. Subdivisions (53), (66) and (71) of section 12-81 of the general 925
1590	1590	statutes are repealed. (Effective October 1, 2021) 926 Raised Bill No. 1105
1591	1591
1592	1592
1593	1593
1594	1594	LCO No. 6697 42 of 43
1595	1595
1596	1596	This act shall take effect as follows and shall amend the following
1597	1597	sections:
1598	1598
1599	1599	Section 1 October 1, 2021, and
1600	1600	applicable to assessment
1601	1601	years commencing on or
1602	1602	after October 1, 2021
1603	1603	12-71
1604	1604	Sec. 2 October 1, 2021, and
1605	1605	applicable to assessment
1606	1606	years commencing on or
1607	1607	after October 1, 2021
1608	1608	12-81
1609	1609	Sec. 3 from passage New section
1610	1610	Sec. 4 October 1, 2021, and
1611	1611	applicable to assessment
1612	1612	years commencing on or
1613	1613	after October 1, 2021
1614	1614	12-62a
1615	1615	Sec. 5 October 1, 2021 New section
1616	1616	Sec. 6 from passage 12-62r
1617	1617	Sec. 7 October 1, 2021, and
1618	1618	applicable to assessment
1619	1619	years commencing on or
1620	1620	after October 1, 2021
1621	1621	12-115
1622	1622	Sec. 8 October 1, 2021, and
1623	1623	applicable to assessment
1624	1624	years commencing on or
1625	1625	after October 1, 2021
1626	1626	15-101bb
1627	1627	Sec. 9 October 1, 2021 4-66l
1628	1628	Sec. 10 October 1, 2021, and
1629	1629	applicable to assessment
1630	1630	years commencing on or
1631	1631	after October 1, 2021
1632	1632	12-41(b)
1633	1633	Sec. 11 October 1, 2021, and
1634	1634	applicable to assessment
1635	1635	years commencing on or
1636	1636	after October 1, 2021
1637	1637	12-55(b)
1638	1638	Sec. 12 October 1, 2021, and
1639	1639	applicable to assessment
1640	1640	years commencing on or
1641	1641	after October 1, 2021
1642	1642	12-57a(a)
1643	1643	Sec. 13 October 1, 2021, and
1644	1644	applicable to assessment
1645	1645	years commencing on or
1646	1646	after October 1, 2021
1647	1647	12-63k(a)(5) Raised Bill No. 1105
1648	1648
1649	1649
1650	1650
1651	1651	LCO No. 6697 43 of 43
1652	1652
1653	1653	Sec. 14 October 1, 2021, and
1654	1654	applicable to assessment
1655	1655	years commencing on or
1656	1656	after October 1, 2021
1657	1657	12-71b
1658	1658	Sec. 15 October 1, 2021 12-81(4)
1659	1659	Sec. 16 October 1, 2021 12-81(28)
1660	1660	Sec. 17 October 1, 2021 12-81cc
1661	1661	Sec. 18 October 1, 2021 12-169a(c)
1662	1662	Sec. 19 October 1, 2021 12-704c
1663	1663	Sec. 20 October 1, 2021 14-34a(c)
1664	1664	Sec. 21 October 1, 2021 Repealer section
1665	1665	Sec. 22 October 1, 2021 Repealer section
1666	1666
1667	1667	Statement of Purpose:
1668	1668	To eliminate the property tax on certain motor vehicles and adjust the
1669	1669	uniform property assessment rate.
1670	1670	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
1671	1671	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
1672	1672	underlined.]
1673	1673