Connecticut 2022 Regular Session

Connecticut Senate Bill SB00341 Compare Versions

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

Old	New	Differences
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4	4	LCO No. 2353 1 of 13
5	5
6	6	General Assembly Raised Bill No. 341
7	7	February Session, 2022
8	8	LCO No. 2353
9	9
10	10
11	11	Referred to Committee on VETERANS' AFFAIRS
12	12
13	13
14	14	Introduced by:
15	15	(VA)
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17	17
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20	20	AN ACT CONCERNING PROPERTY TAX RELIEF FOR VETERANS
21	21	AND MEMBERS OF THE ARMED FORCES.
22	22	Be it enacted by the Senate and House of Representatives in General
23	23	Assembly convened:
24	24
25	25	Section 1. Subsection (a) of section 12-170d of the general statutes is 1
26	26	repealed and the following is substituted in lieu thereof (Effective October 2
27	27	1, 2022): 3
28	28	(a) Beginning with the calendar year 1973 and for each calendar year 4
29	29	thereafter any renter of real property, or of a mobile manufactured 5
30	30	home, as defined in section 12-63a, which such renter occupies as his or 6
31	31	her home, who meets the qualifications set forth in this section, shall be 7
32	32	entitled to receive in the following year in the form of direct payment 8
33	33	from the state, a grant in refund of utility and rent bills actually paid by 9
34	34	or for such renter on such real property or mobile manufactured home 10
35	35	to the extent set forth in section 12-170e. Such grant by the state shall be 11
36	36	made upon receipt by the state of a certificate of grant with a copy of the 12
37	37	application therefor attached, as provided in section 12-170f, provided 13
38	38	such application shall be made within one year from the close of the 14
39	39	calendar year for which the grant is requested. If the rental quarters are 15
40	40	LCO No. 2353 2 of 13
41	41
42	42	occupied by more than one person, it shall be assumed for the purposes 16
43	43	of this section and sections 12-170e and 12-170f that each of such persons 17
44	44	pays his or her proportionate share of the rental and utility expenses 18
45	45	levied thereon and grants shall be calculated on that portion of utility 19
46	46	and rent bills paid that are applicable to the person making application 20
47	47	for grant under said sections. For purposes of this section and sections 21
48	48	12-170e and 12-170f, a married couple shall constitute one tenant, and a 22
49	49	resident of cooperative housing shall be a renter. To qualify for such 23
50	50	payment by the state, the renter shall meet qualification requirements in 24
51	51	accordance with each of the following subdivisions: (1) (A) At the close 25
52	52	of the calendar year for which a grant is claimed be sixty-five years of 26
53	53	age or over, or his or her spouse who is residing with such renter shall 27
54	54	be sixty-five years of age or over, at the close of such year, or be fifty 28
55	55	years of age or over and the surviving spouse of a renter who at the time 29
56	56	of his or her death had qualified and was entitled to tax relief under this 30
57	57	chapter, provided such spouse was domiciled with such renter at the 31
58	58	time of his or her death, or (B) at the close of the calendar year for which 32
59	59	a grant is claimed be under age sixty-five and eligible in accordance with 33
60	60	applicable federal regulations, to receive permanent total disability 34
61	61	benefits under Social Security, or if such renter has not been engaged in 35
62	62	employment covered by Social Security and accordingly has not 36
63	63	qualified for Social Security benefits but has become qualified for 37
64	64	permanent total disability benefits under any federal, state or local 38
65	65	government retirement or disability plan, including the Railroad 39
66	66	Retirement Act and any government-related teacher's retirement plan, 40
67	67	determined by the Secretary of the Office of Policy and Management to 41
68	68	contain requirements in respect to qualification for such permanent total 42
69	69	disability benefits which are comparable to such requirements under 43
70	70	Social Security; (2) shall reside within this state and shall have resided 44
71	71	within this state for at least one year or such renter's spouse who is 45
72	72	domiciled with such renter shall have resided within this state for at 46
73	73	least one year and shall reside within this state at the time of filing the 47
74	74	claim and shall have resided within this state for the period for which 48
75	75	claim is made; (3) shall have taxable and nontaxable income, the total of 49
76	76	which shall hereinafter be called "qualifying income", during the 50
77	77	LCO No. 2353 3 of 13
78	78
79	79	calendar year preceding the filing of such renter's claim in an amount of 51
80	80	not more than twenty thousand dollars, jointly with spouse, if married, 52
81	81	and not more than sixteen thousand two hundred dollars if unmarried, 53
82	82	provided such maximum amounts of qualifying income shall be subject 54
83	83	to adjustment in accordance with subdivision (2) of subsection (a) of 55
84	84	section 12-170e, and provided the amount of any Medicaid payments 56
85	85	made on behalf of, and any veterans disability benefits paid to, the 57
86	86	renter or the spouse of the renter shall not constitute income; and (4) 58
87	87	shall not have received financial aid or subsidy from federal, state, 59
88	88	county or municipal funds, excluding Social Security receipts, 60
89	89	emergency energy assistance under any state program, emergency 61
90	90	energy assistance under any federal program, emergency energy 62
91	91	assistance under any local program, payments received under the 63
92	92	federal Supplemental Security Income Program, payments derived 64
93	93	from previous employment, veterans and veterans disability benefits 65
94	94	and subsidized housing accommodations, during the calendar year for 66
95	95	which a grant is claimed, for payment, directly or indirectly, of rent, 67
96	96	electricity, gas, water and fuel applicable to the rented residence. 68
97	97	Notwithstanding the provisions of subdivision (4) of this subsection, a 69
98	98	renter who receives cash assistance from the Department of Social 70
99	99	Services in the calendar year prior to that in which such renter files an 71
100	100	application for a grant may be entitled to receive such grant provided 72
101	101	the amount of the cash assistance received shall be deducted from the 73
102	102	amount of such grant and the difference between the amount of the cash 74
103	103	assistance and the amount of the grant is equal to or greater than ten 75
104	104	dollars. Funds attributable to such reductions shall be transferred 76
105	105	annually from the appropriation to the Office of Policy and 77
106	106	Management, for tax relief for elderly renters, to the Department of 78
107	107	Social Services, to the appropriate accounts, following the issuance of 79
108	108	such grants. Notwithstanding the provisions of subsection (b) of section 80
109	109	12-170aa, the owner of a mobile manufactured home may elect to 81
110	110	receive benefits under section 12-170e in lieu of benefits under said 82
111	111	section 12-170aa, as amended by this act. 83
112	112	Sec. 2. Subsection (b) of section 12-170v of the 2022 supplement to the 84
113	113	general statutes is repealed and the following is substituted in lieu 85
114	114	LCO No. 2353 4 of 13
115	115
116	116	thereof (Effective October 1, 2022, and applicable to assessment years 86
117	117	commencing on or after October 1, 2022): 87
118	118	(b) Any municipality, upon approval of its legislative body may 88
119	119	provide that an owner of real property or any tenant for life or for a term 89
120	120	of years liable for property taxes under section 12-48 who is a qualified 90
121	121	taxpayer shall be entitled to pay the tax levied on such property, 91
122	122	calculated in accordance with the provisions of subsection (c) of this 92
123	123	section for the first year the claim for such tax relief is filed and 93
124	124	approved in accordance with the provisions of section 12-170w, and 94
125	125	such qualified taxpayer shall be entitled to continue to pay the amount 95
126	126	of such tax or such lesser amount as may be levied in any year, during 96
127	127	each subsequent year that such qualified taxpayer, or any owner or 97
128	128	tenant possessing a joint interest in such property with such qualified 98
129	129	taxpayer at the time of such qualified taxpayer's death and qualified at 99
130	130	such time in accordance with the requirements in this subsection, shall 100
131	131	be entitled to continue to pay the amount of such tax or such lesser 101
132	132	amount as may be levied in any year, as it becomes due each year 102
133	133	following the death of such taxpayer for as long as such joint owner or 103
134	134	joint tenant is qualified in accordance with the requirements in this 104
135	135	section. After the first year a claim for such tax relief is filed and 105
136	136	approved, application for such tax relief shall be filed biennially on a 106
137	137	form prepared for such purpose by the assessor of such municipality. 107
138	138	Any such qualified taxpayer or joint owner or joint tenant surviving 108
139	139	upon the death of such qualified taxpayer, shall be entitled to pay such 109
140	140	tax in the amount as provided in this section for so long as such qualified 110
141	141	taxpayer or joint owner or joint tenant continues to be so qualified. A 111
142	142	claimant for relief under this section shall submit evidence of income to 112
143	143	the assessor in the municipality in which application for benefits under 113
144	144	this section is filed in such form and manner as the assessor may 114
145	145	prescribe. The amount of any Medicaid payments made on behalf of, 115
146	146	and any veterans disability benefits paid to, such claimant or such 116
147	147	claimant's spouse shall not constitute income. The income of the spouse 117
148	148	of such claimant shall not be included in the qualifying income of such 118
149	149	claimant for purposes of determining eligibility for tax relief under this 119
150	150	section, if such spouse is a resident of a health care or nursing home 120
151	151	LCO No. 2353 5 of 13
152	152
153	153	facility in this state, and such facility receives payment related to such 121
154	154	spouse under the Title XIX Medicaid program. In addition to the 122
155	155	eligibility requirements prescribed in subsection (a) of this section, any 123
156	156	municipality that provides tax relief in accordance with the provisions 124
157	157	of this section may impose asset limits as a condition of eligibility for 125
158	158	such tax relief. 126
159	159	Sec. 3. Subdivision (1) of subsection (b) of section 12-170aa of the 2022 127
160	160	supplement to the general statutes is repealed and the following is 128
161	161	substituted in lieu thereof (Effective October 1, 2022, and applicable to 129
162	162	assessment years commencing on or after October 1, 2022): 130
163	163	(b) (1) The program established by this section shall provide for a 131
164	164	reduction in property tax, except in the case of benefits payable as a 132
165	165	grant under certain circumstances in accordance with provisions in 133
166	166	subsection (j) of this section, applicable to the assessed value of certain 134
167	167	real property, determined in accordance with subsection (c) of this 135
168	168	section, for any (A) owner of real property, including any owner of real 136
169	169	property held in trust for such owner, provided such owner or such 137
170	170	owner and such owner's spouse are the grantor and beneficiary of such 138
171	171	trust, (B) tenant for life or tenant for a term of years liable for property 139
172	172	tax under section 12-48, or (C) resident of a multiple-dwelling complex 140
173	173	under certain contractual conditions as provided in said subsection (j) 141
174	174	of this section, who (i) at the close of the preceding calendar year has 142
175	175	attained age sixty-five or over, or whose spouse domiciled with such 143
176	176	homeowner, has attained age sixty-five or over at the close of the 144
177	177	preceding calendar year, or is fifty years of age or over and the surviving 145
178	178	spouse of a homeowner who at the time of his death had qualified and 146
179	179	was entitled to tax relief under this section, provided such spouse was 147
180	180	domiciled with such homeowner at the time of his death or (ii) at the 148
181	181	close of the preceding calendar year has not attained age sixty-five and 149
182	182	is eligible in accordance with applicable federal regulations to receive 150
183	183	permanent total disability benefits under Social Security, or has not been 151
184	184	engaged in employment covered by Social Security and accordingly has 152
185	185	not qualified for benefits thereunder but who has become qualified for 153
186	186	permanent total disability benefits under any federal, state or local 154
187	187	LCO No. 2353 6 of 13
188	188
189	189	government retirement or disability plan, including the Railroad 155
190	190	Retirement Act and any government-related teacher's retirement plan, 156
191	191	determined by the Secretary of the Office of Policy and Management to 157
192	192	contain requirements in respect to qualification for such permanent total 158
193	193	disability benefits which are comparable to such requirements under 159
194	194	Social Security; and in addition to qualification under (i) or (ii) above, 160
195	195	whose taxable and nontaxable income, the total of which shall 161
196	196	hereinafter be called "qualifying income", in the tax year of such 162
197	197	homeowner ending immediately preceding the date of application for 163
198	198	benefits under the program in this section, was not in excess of sixteen 164
199	199	thousand two hundred dollars, if unmarried, or twenty thousand 165
200	200	dollars, jointly with spouse if married, subject to adjustments in 166
201	201	accordance with subdivision (2) of this subsection, evidence of which 167
202	202	income shall be required in the form of a signed affidavit to be submitted 168
203	203	to the assessor in the municipality in which application for benefits 169
204	204	under this section is filed. Such affidavit may be filed electronically, in 170
205	205	a manner prescribed by the assessor. The amount of any Medicaid 171
206	206	payments made on behalf of, and any veterans disability benefits paid 172
207	207	to, such homeowner or the spouse of such homeowner shall not 173
208	208	constitute income. The amount of tax reduction provided under this 174
209	209	section, determined in accordance with and subject to the variable 175
210	210	factors in the schedule of amounts of tax reduction in subsection (c) of 176
211	211	this section, shall be allowed only with respect to a residential dwelling 177
212	212	owned by such qualified homeowner and used as such homeowner's 178
213	213	primary place of residence. If title to real property or a tenancy interest 179
214	214	liable for real property taxes is recorded in the name of such qualified 180
215	215	homeowner or his spouse making a claim and qualifying under this 181
216	216	section and any other person or persons, the claimant hereunder shall 182
217	217	be entitled to pay his fractional share of the tax on such property 183
218	218	calculated in accordance with the provisions of this section, and such 184
219	219	other person or persons shall pay his or their fractional share of the tax 185
220	220	without regard for the provisions of this section, unless also qualified 186
221	221	hereunder. For the purposes of this section, a "mobile manufactured 187
222	222	home", as defined in section 12-63a, or a dwelling on leased land, 188
223	223	including but not limited to a modular home, shall be deemed to be real 189
224	224	LCO No. 2353 7 of 13
225	225
226	226	property and the word "taxes" shall not include special assessments, 190
227	227	interest and lien fees. 191
228	228	Sec. 4. Section 12-81l of the general statutes is repealed and the 192
229	229	following is substituted in lieu thereof (Effective October 1, 2022, and 193
230	230	applicable to assessment years commencing on or after October 1, 2022): 194
231	231	Whenever used in sections 12-81f, 12-81g, as amended by this act, 12-195
232	232	81i, 12-81j, 12-81ii and 12-81jj, "qualifying income" means, with respect 196
233	233	to any person making application for exemption from property tax as 197
234	234	provided under any of said sections, such person's total adjusted gross 198
235	235	income as determined for purposes of the federal income tax plus any 199
236	236	other income not included in such adjusted gross income, individually 200
237	237	if unmarried, or jointly with spouse if married, during the calendar year 201
238	238	ending immediately preceding the filing of a claim for any such 202
239	239	exemption, but does not include [veterans'] veterans disability 203
240	240	payments. For purposes of determining eligibility for any of such 204
241	241	exemptions, such qualifying income may not exceed fourteen thousand 205
242	242	dollars, if unmarried, or sixteen thousand dollars, jointly with spouse, if 206
243	243	married, provided in no event shall such maximum amounts of 207
244	244	qualifying income with respect to any such person be less than the 208
245	245	maximum amount of such qualifying income in the case of a married or 209
246	246	unmarried person, whichever is applicable, under subsection (b) of 210
247	247	section 12-170aa, as amended by this act, and in the event that such 211
248	248	maximum qualifying income under this section is less than the 212
249	249	comparable amount under [said] subsection (b) of section 12-170aa, as 213
250	250	amended by this act, for any assessment year, such amount under this 214
251	251	section shall be made equivalent to that under [said] subsection (b) of 215
252	252	section 12-170aa, as amended by this act, for purposes of determining 216
253	253	eligibility under this section for such assessment year. 217
254	254	Sec. 5. Subdivision (1) of subsection (b) of section 12-81g of the 218
255	255	general statutes is repealed and the following is substituted in lieu 219
256	256	thereof (Effective October 1, 2022, and applicable to assessment years 220
257	257	commencing on or after October 1, 2022): 221
258	258	(b) (1) Effective for the assessment year commencing October 1, 2013, 222
259	259	LCO No. 2353 8 of 13
260	260
261	261	and each assessment year thereafter, any municipality may, upon 223
262	262	approval by its legislative body or, in any town in which the legislative 224
263	263	body is a town meeting, by the board of selectmen, provide that, in lieu 225
264	264	of the additional exemption prescribed under subsection (a) of this 226
265	265	section, any person entitled to an exemption from property tax in 227
266	266	accordance with subdivision (20) of section 12-81, reflecting any increase 228
267	267	made pursuant to the provisions of section 12-62g, who has a disability 229
268	268	rating of one hundred per cent, as determined by the United States 230
269	269	Department of Veterans Affairs, shall be entitled to an additional 231
270	270	exemption from such tax in an amount equal to three times the amount 232
271	271	of the exemption provided for such person pursuant to subdivision (20) 233
272	272	of section 12-81, provided such person's total adjusted gross income as 234
273	273	determined for purposes of the federal income tax, plus any other 235
274	274	income not included in such adjusted income, excluding [veterans'] 236
275	275	veterans disability payments, individually if unmarried, or jointly with 237
276	276	spouse if married, during the calendar year ending immediately 238
277	277	preceding the filing of a claim for any such exemption, is not more than 239
278	278	twenty-four thousand dollars if such person is married or not more than 240
279	279	twenty-one thousand dollars if such person is not married. 241
280	280	Sec. 6. (Effective from passage) (a) There is established a task force to (1) 242
281	281	evaluate state property tax exemptions, abatements and other relief 243
282	282	granted to veterans, (2) make recommendations concerning whether 244
283	283	any such state veterans property tax relief should be adjusted to more 245
284	284	effectively align with the intent, at time of enactment, for such relief, and 246
285	285	(3) create a list of municipalities in the state that have enacted local 247
286	286	veterans property tax relief and specify the nature of such relief in each 248
287	287	such municipality. 249
288	288	(b) The task force shall consist of the following members: 250
289	289	(1) One appointed by the speaker of the House of Representatives; 251
290	290	(2) One appointed by the president pro tempore of the Senate; 252
291	291	(3) One appointed by the majority leader of the House of 253
292	292	Representatives; 254
293	293	LCO No. 2353 9 of 13
294	294
295	295	(4) One appointed by the majority leader of the Senate; 255
296	296	(5) One appointed by the minority leader of the House of 256
297	297	Representatives; 257
298	298	(6) One appointed by the minority leader of the Senate; and 258
299	299	(7) The Secretary of the Office of Policy and Management, or the 259
300	300	secretary's designee. 260
301	301	(c) Any member of the task force appointed under subdivision (1), 261
302	302	(2), (3), (4), (5) or (6) of subsection (b) of this section may be a member 262
303	303	of the General Assembly. 263
304	304	(d) All initial appointments to the task force shall be made not later 264
305	305	than thirty days after the effective date of this section. Any vacancy shall 265
306	306	be filled by the appointing authority. 266
307	307	(e) The speaker of the House of Representatives and the president pro 267
308	308	tempore of the Senate shall select the chairpersons of the task force from 268
309	309	among the members of the task force. Such chairpersons shall schedule 269
310	310	the first meeting of the task force, which shall be held not later than sixty 270
311	311	days after the effective date of this section. 271
312	312	(f) The administrative staff of the joint standing committee of the 272
313	313	General Assembly having cognizance of matters relating to military and 273
314	314	veterans' affairs shall serve as administrative staff of the task force. 274
315	315	(g) Not later than January 1, 2023, the task force shall submit a report 275
316	316	on its findings and recommendations to the joint standing committee of 276
317	317	the General Assembly having cognizance of matters relating to military 277
318	318	and veterans' affairs, in accordance with the provisions of section 11-4a 278
319	319	of the general statutes. The task force shall terminate on the date that it 279
320	320	submits such report or January 1, 2023, whichever is later. 280
321	321	Sec. 7. (NEW) (Effective October 1, 2022) Any municipality may, by 281
322	322	ordinance, provide that any person claiming to be aggrieved by the 282
323	323	doings of the assessors of such municipality and who (1) is a member of 283
324	324	LCO No. 2353 10 of 13
325	325
326	326	the armed forces of the United States or of any state or of any reserve 284
327	327	component thereof, (2) has been called to active service in the armed 285
328	328	forces of the United States, and (3) is serving outside this state on the 286
329	329	final day on which an appeal to the board of assessment appeals may be 287
330	330	filed, shall be granted an extension of a period of time to be determined 288
331	331	by such municipality for the filing of any such appeal. Not later than 289
332	332	two weeks after adoption of any such ordinance, the chief executive 290
333	333	officer of such municipality shall send written notice to the Secretary of 291
334	334	the Office of Policy and Management that such municipality has 292
335	335	adopted such an ordinance. 293
336	336	Sec. 8. Section 12-111 of the 2022 supplement to the general statutes 294
337	337	is repealed and the following is substituted in lieu thereof (Effective 295
338	338	October 1, 2022): 296
339	339	(a) Any person, including any lessee of real property whose lease has 297
340	340	been recorded as provided in section 47-19 and who is bound under the 298
341	341	terms of a lease to pay real property taxes and any person to whom title 299
342	342	to such property has been transferred since the assessment date, 300
343	343	claiming to be aggrieved by the doings of the assessors of such town 301
344	344	may appeal therefrom to the board of assessment appeals. Such appeal 302
345	345	shall be filed in writing or by electronic mail in a manner prescribed by 303
346	346	such board on or before February twentieth. The appeal shall include, 304
347	347	but is not limited to, the property owner's name, name and position of 305
348	348	the signer, description of the property which is the subject of the appeal, 306
349	349	name, mailing address and electronic mail address of the party to be 307
350	350	sent all correspondence by the board of assessment appeals, reason for 308
351	351	the appeal, appellant's estimate of value, signature of property owner, 309
352	352	or duly authorized agent of the property owner, and date of signature. 310
353	353	The board shall notify each aggrieved taxpayer who filed an appeal in 311
354	354	the proper form and in a timely manner, no later than March first 312
355	355	immediately following the assessment date, of the date, time and place 313
356	356	of the appeal hearing. Such notice shall be sent no later than seven 314
357	357	calendar days preceding the hearing date except that the board may 315
358	358	elect not to conduct an appeal hearing for any commercial, industrial, 316
359	359	utility or apartment property with an assessed value greater than one 317
360	360	LCO No. 2353 11 of 13
361	361
362	362	million dollars. The board shall, not later than March first, notify the 318
363	363	appellant that the board has elected not to conduct an appeal hearing. 319
364	364	An appellant whose appeal will not be heard by the board may appeal 320
365	365	directly to the Superior Court pursuant to section 12-117a. The board 321
366	366	shall determine all appeals for which the board conducts an appeal 322
367	367	hearing and send written notification of the final determination of such 323
368	368	appeals to each such person within one week after such determination 324
369	369	has been made. Such written notification shall include information 325
370	370	describing the property owner's right to appeal the determination of 326
371	371	such board. Such board may equalize and adjust the grand list of such 327
372	372	town and may increase or decrease the assessment of any taxable 328
373	373	property or interest therein and may add an assessment for property 329
374	374	omitted by the assessors which should be added thereto; and may add 330
375	375	to the grand list the name of any person omitted by the assessors and 331
376	376	owning taxable property in such town, placing therein all property 332
377	377	liable to taxation which it has reason to believe is owned by such person, 333
378	378	at the percentage of its actual valuation, as determined by the assessors 334
379	379	in accordance with the provisions of sections 12-64 and 12-71, from the 335
380	380	best information that it can obtain, and if such property should have 336
381	381	been included in the declaration, as required by section 12-42 or 12-43, 337
382	382	it shall add thereto twenty-five per cent of such assessment; but, before 338
383	383	proceeding to increase the assessment of any person or to add to the 339
384	384	grand list the name of any person so omitted, it shall mail to such 340
385	385	person, postage paid, at least one week before making such increase or 341
386	386	addition, a written or printed notice addressed to such person at the 342
387	387	town in which such person resides, to appear before such board and 343
388	388	show cause why such increase or addition should not be made. When 344
389	389	the board increases or decreases the gross assessment of any taxable real 345
390	390	property or interest therein, the amount of such gross assessment shall 346
391	391	be fixed until the assessment year in which the municipality next 347
392	392	implements a revaluation of all real property pursuant to section 12-62, 348
393	393	unless the assessor increases or decreases the gross assessment of the 349
394	394	property to (1) comply with an order of a court of jurisdiction, (2) reflect 350
395	395	an addition for new construction, (3) reflect a reduction for damage or 351
396	396	demolition, or (4) correct a factual error by issuance of a certificate of 352
397	397	LCO No. 2353 12 of 13
398	398
399	399	correction. Notwithstanding the provisions of this subsection, if, prior 353
400	400	to the next revaluation, the assessor increases or decreases a gross 354
401	401	assessment established by the board for any other reason, the assessor 355
402	402	shall submit a written explanation to the board setting forth the reason 356
403	403	for such increase or decrease. The assessor shall also append the written 357
404	404	explanation to the property card for the real estate parcel whose gross 358
405	405	assessment was increased or decreased. 359
406	406	(b) If an extension is granted to any assessor or board of assessors 360
407	407	pursuant to section 12-117, the date by which a taxpayer shall be 361
408	408	required to submit a request for appeal to the board of assessment 362
409	409	appeals shall be extended to March twentieth and said board shall 363
410	410	conduct hearings regarding such requests during the month of April. 364
411	411	The board shall send notification to the taxpayer of the time and date of 365
412	412	an appeal hearing at least seven calendar days preceding the hearing 366
413	413	date, but no later than the first day of April. If the board elects not to 367
414	414	hear an appeal for commercial, industrial, utility or apartment property 368
415	415	described in subsection (a) of this section, the board shall notify the 369
416	416	taxpayer of such decision no later than the first day of April. 370
417	417	(c) If a municipality has provided for an extension period pursuant 371
418	418	to section 7 of this act, the date by which a taxpayer described in said 372
419	419	section shall be required to submit a request for appeal to the board of 373
420	420	assessment appeals shall be extended to the date of the last day of such 374
421	421	extension period and said board shall conduct hearings regarding such 375
422	422	requests during the month following such extension period. The board 376
423	423	shall send notification to the taxpayer of the time and date of an appeal 377
424	424	hearing at least seven calendar days preceding the hearing date, but not 378
425	425	later than the first day of such month. If the board elects not to hear an 379
426	426	appeal for commercial, industrial, utility or apartment property 380
427	427	described in subsection (a) of this section, the board shall notify the 381
428	428	taxpayer of such decision not later than the first day of such month. 382
429	429	This act shall take effect as follows and shall amend the following
430	430	sections:
431	431
432	432	Section 1 October 1, 2022 12-170d(a)
433	433	LCO No. 2353 13 of 13
434	434
435	435	Sec. 2 October 1, 2022, and
436	436	applicable to assessment
437	437	years commencing on or
438	438	after October 1, 2022
439	439	12-170v(b)
440	440	Sec. 3 October 1, 2022, and
441	441	applicable to assessment
442	442	years commencing on or
443	443	after October 1, 2022
444	444	12-170aa(b)(1)
445	445	Sec. 4 October 1, 2022, and
446	446	applicable to assessment
447	447	years commencing on or
448	448	after October 1, 2022
449	449	12-81l
450	450	Sec. 5 October 1, 2022, and
451	451	applicable to assessment
452	452	years commencing on or
453	453	after October 1, 2022
454	454	12-81g(b)(1)
455	455	Sec. 6 from passage New section
456	456	Sec. 7 October 1, 2022 New section
457	457	Sec. 8 October 1, 2022 12-111
458	458
459	459	Statement of Purpose:
460	460	To (1) exclude veterans disability benefits from qualifying income when
461	461	determining eligibility for certain property tax relief, (2) establish a task
462	462	force to examine state property tax relief granted to veterans, and (3)
463	463	grant an extension, upon municipal approval, to certain military service
464	464	members for the filing of appeals to the board of assessment appeals.
465	465	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
466	466	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
467	467	underlined.]
468	468