OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sHB-5168
AN ACT CONCERNING PROPERTY TAX EXEMPTIONS FOR
PROPERTY USED FOR CHARITABLE PURPOSES.
AMENDMENT
LCO No.: 4557
File Copy No.: 177
House Calendar No.: 150
Primary Analyst: DD 4/12/22
Contributing Analyst(s): ()
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 23 $ FY 24 $
Various Municipalities Grand List
Reduction
None Potential
Explanation
The amendment strikes the underlying bill and its associated fiscal
impact.
The amendment expands the types of group homes owned by
charitable organizations that are exempt from property taxes. This
results in a grand list reduction in municipalities where these properties
are located. A grand list reduction results in a revenue loss, given a
constant mill rate. In FY 20, the cumulative statewide revenue loss was
estimated to be $1.9 million.
1
The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly, solely
for the purposes of information, summarization and explanation and does not represent the intent of the General
Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety of
informational sources, including the analyst’s professional knowledge. Whenever applicable, agency data is
consulted as part of the analysis, however final products do not necessarily reflect an assessment from any
specific department.
1
Estimate derived from a 2019 survey of 775 group home properties around the state.