| 14 | | - | Section 1. Subdivision (7) of section 12-81 of the 2022 supplement to |
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| 15 | | - | the general statutes is repealed and the following is substituted in lieu |
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| 16 | | - | thereof (Effective October 1, 2022, and applicable to assessment years |
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| 17 | | - | commencing on or after October 1, 2022): |
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| 18 | | - | (7) (A) Subject to the provisions of sections 12-87 and 12-88, the real |
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| 19 | | - | property of, or held in trust for, a corporation organized exclusively for |
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| 20 | | - | scientific, educational, literary, historical or charitable purposes or for |
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| 21 | | - | two or more such purposes and used exclusively for carrying out one or |
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| 22 | | - | more of such purposes or for the purpose of preserving open space land, |
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| 23 | | - | as defined in section 12-107b, for any of the uses specified in said section, |
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| 24 | | - | that is owned by any such corporation, and the personal property of, or |
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| 25 | | - | held in trust for, any such corporation, provided (i) any officer, member |
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| 26 | | - | or employee thereof does not receive or at any future time shall not |
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| 27 | | - | receive any pecuniary profit from the operations thereof, except |
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| 28 | | - | reasonable compensation for services in effecting one or more of such |
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| 29 | | - | purposes or as proper beneficiary of its strictly charitable purposes, and |
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| 30 | | - | (ii) in 1965, and quadrennially thereafter, a statement shall be filed on or |
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| 31 | | - | before [the first day of] November first with the assessor or board of Substitute House Bill No. 5168 |
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| 17 | + | Section 1. Subdivision (7) of section 12-81 of the 2022 supplement to 1 |
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| 18 | + | the general statutes is repealed and the following is substituted in lieu 2 |
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| 19 | + | thereof (Effective October 1, 2022, and applicable to assessment years 3 |
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| 20 | + | commencing on or after October 1, 2022): 4 |
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| 21 | + | (7) (A) Subject to the provisions of sections 12-87 and 12-88, the real 5 |
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| 22 | + | property of, or held in trust for, a corporation organized exclusively for 6 |
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| 23 | + | scientific, educational, literary, historical or charitable purposes or for 7 |
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| 24 | + | two or more such purposes and used exclusively for carrying out one or 8 |
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| 25 | + | more of such purposes or for the purpose of preserving open space land, 9 |
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| 26 | + | as defined in section 12-107b, for any of the uses specified in said section, 10 |
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| 27 | + | that is owned by any such corporation, and the personal property of, or 11 |
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| 28 | + | held in trust for, any such corporation, provided (i) any officer, member 12 |
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| 29 | + | or employee thereof does not receive or at any future time shall not 13 |
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| 30 | + | receive any pecuniary profit from the operations thereof, except 14 |
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| 31 | + | reasonable compensation for services in effecting one or more of such 15 |
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| 32 | + | purposes or as proper beneficiary of its strictly charitable purposes, and 16 |
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| 33 | + | (ii) in 1965, and quadrennially thereafter, a statement shall be filed on or 17 |
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| 34 | + | before [the first day of] November first with the assessor or board of 18 |
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| 35 | + | assessors of any town, consolidated town and city or consolidated town 19 Substitute Bill No. 5168 |
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| 35 | | - | assessors of any town, consolidated town and city or consolidated town |
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| 36 | | - | and borough, in which any of its property claimed to be exempt is |
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| 37 | | - | situated. Such statement shall be filed on a form provided by such |
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| 38 | | - | assessor or board of assessors. Such form shall be posted on the Internet |
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| 39 | | - | web site of such assessor or board of assessors, if applicable. The real |
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| 40 | | - | property shall be eligible for the exemption regardless of whether it is |
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| 41 | | - | used by another corporation organized exclusively for scientific, |
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| 42 | | - | educational, literary, historical or charitable purposes or for two or more |
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| 43 | | - | such purposes; |
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| 44 | | - | (B) On and after [July 1, 1967] October 1, 2022, housing subsidized, in |
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| 45 | | - | whole or in part, by federal, state or local government and housing for |
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| 46 | | - | persons or families of low and moderate income shall not constitute a |
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| 47 | | - | charitable purpose under this section. As used in this subdivision, |
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| 48 | | - | "housing" shall not include real property used for [temporary] housing |
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| 49 | | - | belonging to, or held in trust for, any corporation organized exclusively |
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| 50 | | - | for charitable purposes and exempt from taxation for federal income tax |
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| 51 | | - | purposes, the primary use of which property is one or more of the |
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| 52 | | - | following: (i) An orphanage; (ii) a drug or alcohol treatment or |
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| 53 | | - | rehabilitation facility; (iii) housing for persons who are homeless, |
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| 54 | | - | persons with a mental health disorder, persons with intellectual or |
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| 55 | | - | physical disability or victims of domestic violence; (iv) housing for ex- |
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| 56 | | - | offenders or for individuals participating in a program sponsored by the |
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| 57 | | - | state Department of Correction or Judicial Branch; [and] or (v) short- |
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| 58 | | - | term housing operated by a charitable organization where the average |
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| 59 | | - | length of stay is less than six months. The operation of such housing, |
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| 60 | | - | including the receipt of any rental payments, by such charitable |
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| 61 | | - | organization shall be deemed to be an exclusively charitable purpose. |
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| 62 | | - | For the purposes of this subdivision, payments made by federal, state or |
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| 63 | | - | local government for the treatment, support or care of individuals |
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| 64 | | - | housed in the real property described in subparagraphs (B)(i) to (B)(v), |
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| 65 | | - | inclusive, of this subdivision shall not constitute housing subsidies; Substitute House Bill No. 5168 |
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| 38 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2022HB-05168- |
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| 40 | + | 2 of 6 |
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| 67 | | - | Public Act No. 22-73 3 of 3 |
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| 42 | + | and borough, in which any of its property claimed to be exempt is 20 |
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| 43 | + | situated. Such statement shall be filed on [a form provided by such 21 |
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| 44 | + | assessor or board of assessors] the form developed and provided 22 |
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| 45 | + | pursuant to subsection (b) of section 12-89, as amended by this act. Such 23 |
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| 46 | + | form shall be posted on the Internet web site of such assessor or board 24 |
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| 47 | + | of assessors, as applicable. The real property shall be eligible for the 25 |
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| 48 | + | exemption regardless of whether it is used by another corporation 26 |
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| 49 | + | organized exclusively for scientific, educational, literary, historical or 27 |
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| 50 | + | charitable purposes or for two or more such purposes; 28 |
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| 51 | + | (B) On and after [July 1, 1967] October 1, 2022, housing subsidized, in 29 |
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| 52 | + | whole or in part, by federal, state or local government and housing for 30 |
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| 53 | + | persons or families of low and moderate income shall not constitute a 31 |
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| 54 | + | charitable purpose under this section. As used in this subdivision, 32 |
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| 55 | + | "housing" shall not include real property used for [temporary] housing 33 |
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| 56 | + | belonging to, or held in trust for, any corporation organized exclusively 34 |
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| 57 | + | for charitable purposes and exempt from taxation for federal income tax 35 |
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| 58 | + | purposes, the primary use of which property is one or more of the 36 |
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| 59 | + | following: (i) An orphanage; (ii) a drug or alcohol treatment or 37 |
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| 60 | + | rehabilitation facility; (iii) housing for persons who are homeless, 38 |
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| 61 | + | persons with a mental health disorder, persons with intellectual or 39 |
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| 62 | + | physical disability or victims of domestic violence; (iv) housing for ex-40 |
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| 63 | + | offenders or for individuals participating in a program sponsored by the 41 |
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| 64 | + | state Department of Correction or Judicial Branch; [and] or (v) short-42 |
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| 65 | + | term housing operated by a charitable organization where the average 43 |
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| 66 | + | length of stay is less than six months. The operation of such housing, 44 |
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| 67 | + | including the receipt of any rental payments, by such charitable 45 |
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| 68 | + | organization shall be deemed to be an exclusively charitable purpose. 46 |
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| 69 | + | For the purposes of this subdivision, payments made by federal, state or 47 |
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| 70 | + | local government for the treatment, support or care of individuals 48 |
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| 71 | + | housed in the real property described in subparagraphs (B)(i) to (B)(v), 49 |
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| 72 | + | inclusive, of this subdivision shall not constitute housing subsidies; 50 |
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| 73 | + | Sec. 2. Section 12-89 of the general statutes is repealed and the 51 |
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| 74 | + | following is substituted in lieu thereof (Effective July 1, 2022, and 52 Substitute Bill No. 5168 |
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| 69 | | - | Sec. 2. Section 12-89 of the general statutes is repealed and the |
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| 70 | | - | following is substituted in lieu thereof (Effective July 1, 2022, and |
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| 71 | | - | applicable to assessment years commencing on or after October 1, 2022): |
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| 72 | | - | The board of assessors of each town, consolidated town and city or |
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| 73 | | - | consolidated town and borough shall inspect the statements filed with |
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| 74 | | - | it [and required by] pursuant to sections 12-81, as amended by this act, |
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| 75 | | - | and 12-87 from scientific, educational, literary, historical, charitable, |
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| 76 | | - | agricultural and cemetery organizations, and shall determine what part, |
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| 77 | | - | if any, of the property claimed to be exempt by the organization [shall |
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| 78 | | - | be] is in fact exempt. [and] The board of assessors shall place a valuation |
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| 79 | | - | upon [all] any such property [, if any, as is] found to be taxable. [, |
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| 80 | | - | provided any] Any property acquired by any tax-exempt organization |
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| 81 | | - | after [the first day of] October first shall first become exempt on the |
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| 82 | | - | assessment date next succeeding the date of acquisition. For assessment |
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| 83 | | - | years commencing on or after October 1, 2022, if the board of assessors |
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| 84 | | - | determines that property claimed to be exempt is taxable, the board of |
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| 85 | | - | assessors shall state upon its records the rationale for such |
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| 86 | | - | determination. Any organization filing a tax-exempt statement, |
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| 87 | | - | aggrieved at the action of the assessor or board of assessors, may appeal, |
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| 88 | | - | within the time prescribed by law for such appeals, to the board of |
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| 89 | | - | assessment appeals. Any such organization claiming to be aggrieved by |
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| 90 | | - | the action of the board of assessment appeals may, within two months |
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| 91 | | - | from the time of such action, make application in the nature of an appeal |
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| 92 | | - | therefrom to the superior court for the judicial district in which such |
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| 93 | | - | property is situated. |
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| 76 | + | |
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| 79 | + | 3 of 6 |
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| 80 | + | |
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| 81 | + | applicable to assessment years commencing on or after October 1, 2022): 53 |
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| 82 | + | (a) The assessor or board of assessors of each town, consolidated 54 |
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| 83 | + | town and city or consolidated town and borough shall inspect the 55 |
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| 84 | + | statements filed with it [and required by] pursuant to sections 12-81, as 56 |
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| 85 | + | amended by this act, and 12-87 from scientific, educational, literary, 57 |
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| 86 | + | historical, charitable, agricultural and cemetery organizations, and shall 58 |
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| 87 | + | determine what part, if any, of the property claimed to be exempt by the 59 |
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| 88 | + | organization [shall be] is in fact exempt. [and] The assessor or board of 60 |
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| 89 | + | assessors shall place a valuation upon [all] any such property [, if any, 61 |
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| 90 | + | as is] found to be taxable. [, provided any] Any property acquired by 62 |
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| 91 | + | any tax-exempt organization after [the first day of] October first shall 63 |
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| 92 | + | first become exempt on the assessment date next succeeding the date of 64 |
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| 93 | + | acquisition. For assessment years commencing on or after October 1, 65 |
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| 94 | + | 2022, if the assessor or board of assessors determines that property 66 |
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| 95 | + | claimed to be exempt is taxable, the assessor or board of assessors shall 67 |
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| 96 | + | state upon its records the rationale for such determination. Any 68 |
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| 97 | + | organization filing a tax-exempt statement, aggrieved at the action of 69 |
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| 98 | + | the assessor or board of assessors, may appeal, within the time 70 |
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| 99 | + | prescribed by law for such appeals, to the board of assessment appeals. 71 |
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| 100 | + | Any such organization claiming to be aggrieved by the action of the 72 |
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| 101 | + | board of assessment appeals may, within two months from the time of 73 |
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| 102 | + | such action, make application in the nature of an appeal therefrom to 74 |
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| 103 | + | the superior court for the judicial district in which such property is 75 |
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| 104 | + | situated. 76 |
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| 105 | + | (b) Not later than September 1, 2022, the Office of Policy and 77 |
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| 106 | + | Management shall, in consultation with the Connecticut Community 78 |
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| 107 | + | Nonprofit Alliance and the Connecticut Association of Assessing 79 |
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| 108 | + | Officers, develop and provide to assessors and boards of assessors a 80 |
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| 109 | + | form for use for assessment years commencing on or after October 1, 81 |
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| 110 | + | 2022, on which (1) statements shall be filed pursuant to subparagraph 82 |
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| 111 | + | (A) of subdivision (7) of section 12-81, as amended by this act, and (2) 83 |
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| 112 | + | assessors and boards of assessors shall determine whether a property is 84 |
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| 113 | + | exempt from taxation pursuant to subsection (a) of this section. Such 85 Substitute Bill No. 5168 |
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| 114 | + | |
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| 115 | + | |
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| 116 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2022HB-05168- |
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| 117 | + | R01-HB.docx } |
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| 118 | + | 4 of 6 |
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| 119 | + | |
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| 120 | + | form shall include, but not be limited to, instruction concerning how 86 |
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| 121 | + | such determinations shall be made. 87 |
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| 122 | + | Sec. 3. Section 12-119 of the general statutes is repealed and the 88 |
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| 123 | + | following is substituted in lieu thereof (Effective October 1, 2022, and 89 |
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| 124 | + | applicable to assessment years commencing on or after October 1, 2022): 90 |
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| 125 | + | (a) When it is claimed that a tax has been laid on property not taxable 91 |
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| 126 | + | in the town or city in whose tax list such property was set, or that a tax 92 |
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| 127 | + | laid on property was computed on an assessment which, under all the 93 |
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| 128 | + | circumstances, was manifestly excessive and could not have been 94 |
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| 129 | + | arrived at except by disregarding the provisions of the statutes for 95 |
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| 130 | + | determining the valuation of such property, the owner thereof or any 96 |
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| 131 | + | lessee thereof whose lease has been recorded as provided in section 47-97 |
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| 132 | + | 19 and who is bound under the terms of his lease to pay real property 98 |
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| 133 | + | taxes, prior to the payment of such tax, may, in addition to the other 99 |
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| 134 | + | remedies provided by law, make application for relief to the superior 100 |
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| 135 | + | court for the judicial district in which such town or city is situated. Such 101 |
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| 136 | + | application may be made within one year from the date as of which the 102 |
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| 137 | + | property was last evaluated for purposes of taxation and shall be served 103 |
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| 138 | + | and returned in the same manner as is required in the case of a summons 104 |
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| 139 | + | in a civil action, and the pendency of such application shall not suspend 105 |
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| 140 | + | action upon the tax against the applicant. In all such actions, the 106 |
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| 141 | + | Superior Court shall have power to grant such relief upon such terms 107 |
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| 142 | + | and in such manner and form as to justice and equity appertains, and 108 |
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| 143 | + | costs may be taxed at the discretion of the court. If such assessment is 109 |
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| 144 | + | reduced by said court, the applicant shall be reimbursed by the town or 110 |
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| 145 | + | city for any overpayment of taxes in accordance with the judgment of 111 |
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| 146 | + | said court. 112 |
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| 147 | + | (b) When it is claimed that an assessor or board of assessors denied a 113 |
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| 148 | + | tax exemption filed pursuant to subdivision (7) of section 12-81, as 114 |
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| 149 | + | amended by this act, or section 12-87, for reasons that could not have 115 |
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| 150 | + | been arrived at except by disregarding the provisions of the statutes for 116 |
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| 151 | + | determining the exemption of such property from taxation, and a tax 117 |
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| 152 | + | was laid on the property that was the subject of such filing, the owner 118 Substitute Bill No. 5168 |
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| 153 | + | |
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| 154 | + | |
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| 157 | + | 5 of 6 |
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| 158 | + | |
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| 159 | + | thereof may, in addition to the other remedies provided by law, make 119 |
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| 160 | + | application for relief to the superior court for the judicial district for the 120 |
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| 161 | + | town or city in which such property is situated. Such application may 121 |
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| 162 | + | be made not later than one year after the date as of which the property 122 |
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| 163 | + | was last denied exemption and shall be served and returned in the same 123 |
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| 164 | + | manner as is required in the case of a summons in civil action, and the 124 |
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| 165 | + | pendency of such application shall not suspend action upon the tax 125 |
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| 166 | + | against the applicant. In all such actions, if the court determines a tax 126 |
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| 167 | + | exemption was denied for reasons that could not have been arrived at 127 |
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| 168 | + | except by disregarding the provisions of the statutes for determining the 128 |
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| 169 | + | exemption of such property from taxation, and a tax was laid on such 129 |
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| 170 | + | property, the court shall have power to grant such relief upon such 130 |
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| 171 | + | terms and in such manner and form as to justice and equity appertains, 131 |
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| 172 | + | and costs and attorney's fees may be taxed at the discretion of the court. 132 |
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| 173 | + | If such tax exemption is granted by said court, the applicant shall be 133 |
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| 174 | + | reimbursed by the town or city for any overpayment of taxes in 134 |
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| 175 | + | accordance with the judgment of said court. 135 |
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| 176 | + | This act shall take effect as follows and shall amend the following |
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| 177 | + | sections: |
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| 178 | + | |
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| 179 | + | Section 1 October 1, 2022, and |
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| 180 | + | applicable to assessment |
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| 181 | + | years commencing on or |
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| 182 | + | after October 1, 2022 |
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| 183 | + | 12-81(7) |
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| 184 | + | Sec. 2 July 1, 2022, and |
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| 185 | + | applicable to assessment |
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| 186 | + | years commencing on or |
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| 187 | + | after October 1, 2022 |
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| 188 | + | 12-89 |
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| 189 | + | Sec. 3 October 1, 2022, and |
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| 190 | + | applicable to assessment |
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| 191 | + | years commencing on or |
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| 192 | + | after October 1, 2022 |
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| 193 | + | 12-119 |
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| 194 | + | |
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| 195 | + | Substitute Bill No. 5168 |
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| 196 | + | |
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| 197 | + | |
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| 198 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2022HB-05168- |
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| 199 | + | R01-HB.docx } |
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| 200 | + | 6 of 6 |
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| 201 | + | |
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| 202 | + | Statement of Legislative Commissioners: |
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| 203 | + | In Section 1(7)(A), "if applicable" was changed to "as applicable" for |
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| 204 | + | clarity, and in Section 2, "assessor or" and "assessors and" were inserted |
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| 205 | + | before "boards of assessors" throughout for consistency. |
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| 206 | + | |
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| 207 | + | |
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| 208 | + | PD Joint Favorable Subst. -LCO |
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