CT
Connecticut Senate Bill SB00403

Connecticut 2022 Regular Session

Connecticut Senate Bill SB00403 Compare Versions

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78 General Assembly Raised Bill No. 403
89 February Session, 2022
910 LCO No. 2958
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1213 Referred to Committee on APPROPRIATIONS
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1516 Introduced by:
1617 (APP)
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2022 AN ACT REESTABLISHING FUNDING FOR THE HOMEOWNERS'
2123 ELDERLY AND DISABLED CIRCUIT BREAKER TAX RELIEF
2224 PROGRAM.
2325 Be it enacted by the Senate and House of Representatives in General
2426 Assembly convened:
2527
2628 Section 1. Subsections (a) to (g), inclusive, of section 12-170aa of the 1
2729 2022 supplement to the general statutes are repealed and the following 2
2830 is substituted in lieu thereof (Effective July 1, 2022): 3
29-(a) There is established, for the assessment year commencing 4
30-October 1, 1985, and each assessment year thereafter, a revised state 5
31-program of property tax relief for certain elderly homeowners as 6
32-determined in accordance with subsection (b) of this section, and 7
33-additionally for the assessment year commencing October 1, 1986, and 8
34-each assessment year thereafter, the property tax relief benefits of such 9
35-program are made available to certain homeowners who are 10
36-permanently and totally disabled as determined in accordance with 11
37-said subsection (b) of this section. 12
31+(a) There is established, for the assessment year commencing October 4
32+1, 1985, and each assessment year thereafter, a revised state program of 5
33+property tax relief for certain elderly homeowners as determined in 6
34+accordance with subsection (b) of this section, and additionally for the 7
35+assessment year commencing October 1, 1986, and each assessment year 8
36+thereafter, the property tax relief benefits of such program are made 9
37+available to certain homeowners who are permanently and totally 10
38+disabled as determined in accordance with said subsection (b) of this 11
39+section. 12
3840 (b) (1) The program established by this section shall provide for a 13
3941 reduction in property tax, except in the case of benefits payable as a 14 Raised Bill No. 403
4042
4143
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4647 grant under certain circumstances in accordance with provisions in 15
4748 subsection (j) of this section, applicable to the assessed value of certain 16
4849 real property, determined in accordance with subsection (c) of this 17
4950 section, for any (A) owner of real property, including any owner of real 18
5051 property held in trust for such owner, provided such owner or such 19
5152 owner and such owner's spouse are the grantor and beneficiary of such 20
5253 trust, (B) tenant for life or tenant for a term of years liable for property 21
5354 tax under section 12-48, or (C) resident of a multiple-dwelling complex 22
5455 under certain contractual conditions as provided in said subsection (j) 23
5556 of this section, who (i) at the close of the preceding calendar year has 24
5657 attained age sixty-five or over, or whose spouse domiciled with such 25
5758 homeowner, has attained age sixty-five or over at the close of the 26
58-preceding calendar year, or is fifty years of age or over and the 27
59-surviving spouse of a homeowner who at the time of [his] the 28
60-homeowner's death had qualified and was entitled to tax relief under 29
61-this section, provided such spouse was domiciled with such 30
62-homeowner at the time of [his] the homeowner's death, or (ii) at the 31
63-close of the preceding calendar year has not attained age sixty-five and 32
64-is eligible in accordance with applicable federal regulations to receive 33
65-permanent total disability benefits under Social Security, or has not 34
66-been engaged in employment covered by Social Security and 35
67-accordingly has not qualified for benefits thereunder but who has 36
68-become qualified for permanent total disability benefits under any 37
69-federal, state or local government retirement or disability plan, 38
70-including the Railroad Retirement Act and any government-related 39
71-teacher's retirement plan, determined by the Secretary of the Office of 40
72-Policy and Management to contain requirements in respect to 41
73-qualification for such permanent total disability benefits which are 42
74-comparable to such requirements under Social Security; and in 43
75-addition to qualification under (i) or (ii) above, whose taxable and 44
76-nontaxable income, the total of which shall hereinafter be called 45
77-"qualifying income", in the tax year of such homeowner ending 46
78-immediately preceding the date of application for benefits under the 47
79-program in this section, was not in excess of sixteen thousand two 48
80-hundred dollars, if unmarried, or twenty thousand dollars, jointly with 49 Raised Bill No. 403
59+preceding calendar year, or is fifty years of age or over and the surviving 27
60+spouse of a homeowner who at the time of [his] the homeowner's death 28
61+had qualified and was entitled to tax relief under this section, provided 29
62+such spouse was domiciled with such homeowner at the time of [his] 30
63+the homeowner's death, or (ii) at the close of the preceding calendar year 31
64+has not attained age sixty-five and is eligible in accordance with 32
65+applicable federal regulations to receive permanent total disability 33
66+benefits under Social Security, or has not been engaged in employment 34
67+covered by Social Security and accordingly has not qualified for benefits 35
68+thereunder but who has become qualified for permanent total disability 36
69+benefits under any federal, state or local government retirement or 37
70+disability plan, including the Railroad Retirement Act and any 38
71+government-related teacher's retirement plan, determined by the 39
72+Secretary of the Office of Policy and Management to contain 40
73+requirements in respect to qualification for such permanent total 41
74+disability benefits which are comparable to such requirements under 42
75+Social Security; and in addition to qualification under (i) or (ii) above, 43
76+whose taxable and nontaxable income, the total of which shall 44
77+hereinafter be called "qualifying income", in the tax year of such 45
78+homeowner ending immediately preceding the date of application for 46
79+benefits under the program in this section, was not in excess of sixteen 47
80+thousand two hundred dollars, if unmarried, or twenty thousand 48
81+dollars, jointly with spouse if married, subject to adjustments in 49 Raised Bill No. 403
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87-spouse if married, subject to adjustments in accordance with 50
88-subdivision (2) of this subsection, evidence of which income shall be 51
89-required in the form of a signed affidavit to be submitted to the 52
90-assessor in the municipality in which application for benefits under 53
91-this section is filed. Such affidavit may be filed electronically, in a 54
92-manner prescribed by the assessor. The amount of any Medicaid 55
93-payments made on behalf of such homeowner or the spouse of such 56
94-homeowner shall not constitute income. The amount of tax reduction 57
95-provided under this section, determined in accordance with and 58
96-subject to the variable factors in the schedule of amounts of tax 59
97-reduction in subsection (c) of this section, shall be allowed only with 60
98-respect to a residential dwelling owned by such qualified homeowner 61
99-and used as such homeowner's primary place of residence. If title to 62
100-real property or a tenancy interest liable for real property taxes is 63
101-recorded in the name of such qualified homeowner or [his] the 64
102-homeowner's spouse making a claim and qualifying under this section 65
103-and any other person or persons, the claimant hereunder shall be 66
104-entitled to pay [his] the claimant's fractional share of the tax on such 67
105-property calculated in accordance with the provisions of this section, 68
106-and such other person or persons shall pay [his or their] a fractional 69
107-share of the tax without regard for the provisions of this section, unless 70
108-also qualified hereunder. For the purposes of this section, a "mobile 71
109-manufactured home", as defined in section 12-63a, or a dwelling on 72
110-leased land, including but not limited to a modular home, shall be 73
111-deemed to be real property and the word "taxes" shall not include 74
112-special assessments, interest and lien fees. 75
113-(2) The amounts of qualifying income as provided in this section 76
114-shall be adjusted annually in a uniform manner to reflect the annual 77
115-inflation adjustment in Social Security income, with each such 78
116-adjustment of qualifying income determined to the nearest one 79
117-hundred dollars. Each such adjustment of qualifying income shall be 80
118-prepared by the Secretary of the Office of Policy and Management in 81
119-relation to the annual inflation adjustment in Social Security, if any, 82
120-becoming effective at any time during the twelve-month period 83 Raised Bill No. 403
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87+accordance with subdivision (2) of this subsection, evidence of which 50
88+income shall be required in the form of a signed affidavit to be submitted 51
89+to the assessor in the municipality in which application for benefits 52
90+under this section is filed. Such affidavit may be filed electronically, in 53
91+a manner prescribed by the assessor. The amount of any Medicaid 54
92+payments made on behalf of such homeowner or the spouse of such 55
93+homeowner shall not constitute income. The amount of tax reduction 56
94+provided under this section, determined in accordance with and subject 57
95+to the variable factors in the schedule of amounts of tax reduction in 58
96+subsection (c) of this section, shall be allowed only with respect to a 59
97+residential dwelling owned by such qualified homeowner and used as 60
98+such homeowner's primary place of residence. If title to real property or 61
99+a tenancy interest liable for real property taxes is recorded in the name 62
100+of such qualified homeowner or [his] the homeowner's spouse making 63
101+a claim and qualifying under this section and any other person or 64
102+persons, the claimant hereunder shall be entitled to pay [his] the 65
103+claimant's fractional share of the tax on such property calculated in 66
104+accordance with the provisions of this section, and such other person or 67
105+persons shall pay [his or their] a fractional share of the tax without 68
106+regard for the provisions of this section, unless also qualified hereunder. 69
107+For the purposes of this section, a "mobile manufactured home", as 70
108+defined in section 12-63a, or a dwelling on leased land, including but 71
109+not limited to a modular home, shall be deemed to be real property and 72
110+the word "taxes" shall not include special assessments, interest and lien 73
111+fees. 74
112+(2) The amounts of qualifying income as provided in this section shall 75
113+be adjusted annually in a uniform manner to reflect the annual inflation 76
114+adjustment in Social Security income, with each such adjustment of 77
115+qualifying income determined to the nearest one hundred dollars. Each 78
116+such adjustment of qualifying income shall be prepared by the Secretary 79
117+of the Office of Policy and Management in relation to the annual 80
118+inflation adjustment in Social Security, if any, becoming effective at any 81
119+time during the twelve-month period immediately preceding the first 82
120+day of October each year and the amount of such adjustment shall be 83 Raised Bill No. 403
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127-immediately preceding the first day of October each year and the 84
128-amount of such adjustment shall be distributed to the assessors in each 85
129-municipality not later than the thirty-first day of December next 86
130-following. 87
131-(3) For purposes of determining qualifying income under 88
132-subdivision (1) of this subsection with respect to a married homeowner 89
133-who submits an application for tax reduction in accordance with this 90
134-section, the Social Security income of the spouse of such homeowner 91
135-shall not be included in the qualifying income of such homeowner, for 92
136-purposes of determining eligibility for benefits under this section, if 93
137-such spouse is a resident of a health care or nursing home facility in 94
138-this state receiving payment related to such spouse under the Title XIX 95
139-Medicaid program. An applicant who is legally separated pursuant to 96
140-the provisions of section 46b-40, as of the thirty-first day of December 97
141-preceding the date on which such person files an application for a 98
142-grant in accordance with subsection (a) of this section, may apply as an 99
143-unmarried person and shall be regarded as such for purposes of 100
144-determining qualifying income under said subsection. 101
145-(c) (1) The amount of reduction in property tax provided under this 102
146-section shall, subject to the provisions of subsection (d) of this section, 103
147-be determined in accordance with the following schedule: 104
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126+distributed to the assessors in each municipality not later than the thirty-84
127+first day of December next following. 85
128+(3) For purposes of determining qualifying income under subdivision 86
129+(1) of this subsection with respect to a married homeowner who submits 87
130+an application for tax reduction in accordance with this section, the 88
131+Social Security income of the spouse of such homeowner shall not be 89
132+included in the qualifying income of such homeowner, for purposes of 90
133+determining eligibility for benefits under this section, if such spouse is 91
134+a resident of a health care or nursing home facility in this state receiving 92
135+payment related to such spouse under the Title XIX Medicaid program. 93
136+An applicant who is legally separated pursuant to the provisions of 94
137+section 46b-40, as of the thirty-first day of December preceding the date 95
138+on which such person files an application for a grant in accordance with 96
139+subsection (a) of this section, may apply as an unmarried person and 97
140+shall be regarded as such for purposes of determining qualifying income 98
141+under said subsection. 99
142+(c) (1) The amount of reduction in property tax provided under this 100
143+section shall, subject to the provisions of subsection (d) of this section, 101
144+be determined in accordance with the following schedule: 102
148145
149146 T1 Qualifying Income Tax Reduction Tax Reduction
150147 T2 As Percentage For Any Year
151148 T3 Over Not Of Property Tax
152149 T4 Exceeding
153150 T5 Married Homeowners Maximum Minimum
154151 T6 $ 0 $11,700 50% $1,250 $400
155152 T7 11,700 15,900 40 1,000 350
156153 T8 15,900 19,700 30 750 250
157154 T9 19,700 23,600 20 500 150
158-T10 23,600 28,900 10 250 150 Raised Bill No. 403
155+T10 23,600 28,900 10 250 150
156+T11 28,900 None
157+T12 Unmarried Homeowners Raised Bill No. 403
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165-T11 28,900 None
166-T12 Unmarried Homeowners
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167163 T13 $ 0 $11,700 40% $1,000 $350
168164 T14 11,700 15,900 30 750 250
169165 T15 15,900 19,700 20 500 150
170166 T16 19,700 23,600 10 250 150
171167 T17 23,600 None
172168
173-(2) For the fiscal year ending June 30, 2023, and annually thereafter, 105
174-the qualifying incomes set forth in subdivision (1) of this subsection 106
175-shall reflect the increase, if any, in the national consumer price index 107
176-for urban wage earners and clerical workers for the previous twelve-108
177-month period. 109
178-(d) Any homeowner qualified for tax reduction in accordance with 110
179-subsection (b) of this section in an amount to be determined under the 111
180-schedule of such tax reduction in subsection (c) of this section, shall in 112
181-no event receive less in tax reduction than the minimum amount of 113
182-such reduction applicable to the qualifying income of such homeowner 114
183-according to the schedule in said subsection (c). 115
184-(e) Any claim for tax reduction under this section shall be submitted 116
185-for approval, on the application form prepared for such purpose by the 117
186-Secretary of the Office of Policy and Management, in the first year 118
187-claim for such tax relief is filed and biennially thereafter. Such 119
188-application form may be submitted by mail or electronic mail, in a 120
189-manner prescribed by the secretary. The amount of tax reduction 121
190-approved shall be applied to the real property tax payable by the 122
191-homeowner for the assessment year in which such application is 123
192-submitted and approved. If any such homeowner has qualified for tax 124
193-reduction under this section, the tax reduction determined shall, when 125
194-possible, be applied and prorated uniformly over the number of 126
195-installments in which the real property tax is due and payable to the 127
196-municipality in which [he] the homeowner resides. In the case of any 128
197-homeowner who is eligible for tax reduction under this section as a 129 Raised Bill No. 403
169+(2) For the fiscal year ending June 30, 2023, and annually thereafter, 103
170+the qualifying incomes set forth in subdivision (1) of this subsection 104
171+shall reflect the increase, if any, in the national consumer price index for 105
172+urban wage earners and clerical workers for the previous twelve-month 106
173+period. 107
174+(d) Any homeowner qualified for tax reduction in accordance with 108
175+subsection (b) of this section in an amount to be determined under the 109
176+schedule of such tax reduction in subsection (c) of this section, shall in 110
177+no event receive less in tax reduction than the minimum amount of such 111
178+reduction applicable to the qualifying income of such homeowner 112
179+according to the schedule in said subsection (c). 113
180+(e) Any claim for tax reduction under this section shall be submitted 114
181+for approval, on the application form prepared for such purpose by the 115
182+Secretary of the Office of Policy and Management, in the first year claim 116
183+for such tax relief is filed and biennially thereafter. Such application 117
184+form may be submitted by mail or electronic mail, in a manner 118
185+prescribed by the secretary. The amount of tax reduction approved shall 119
186+be applied to the real property tax payable by the homeowner for the 120
187+assessment year in which such application is submitted and approved. 121
188+If any such homeowner has qualified for tax reduction under this 122
189+section, the tax reduction determined shall, when possible, be applied 123
190+and prorated uniformly over the number of installments in which the 124
191+real property tax is due and payable to the municipality in which [he] 125
192+the homeowner resides. In the case of any homeowner who is eligible 126
193+for tax reduction under this section as a result of increases in qualifying 127
194+income, effective with respect to the assessment year commencing 128
195+October 1, 1987, under the schedule of qualifying income and tax 129 Raised Bill No. 403
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204-result of increases in qualifying income, effective with respect to the 130
205-assessment year commencing October 1, 1987, under the schedule of 131
206-qualifying income and tax reduction in subsection (c) of this section, 132
207-exclusive of any such increases related to social security adjustments in 133
208-accordance with subsection (b) of this section, the total amount of tax 134
209-reduction to which such homeowner is entitled shall be credited and 135
210-uniformly prorated against property tax installment payments 136
211-applicable to such homeowner's residence which become due after 137
212-such homeowner's application for tax reduction under this section is 138
213-accepted. In the event that a homeowner has paid in full the amount of 139
214-property tax applicable to such homeowner's residence, regardless of 140
215-whether the municipality requires the payment of property taxes in 141
216-one or more installments, such municipality shall make payment to 142
217-such homeowner in the amount of the tax reduction allowed. The 143
218-municipality shall be reimbursed for the amount of such payment in 144
219-accordance with subsection (g) of this section. In respect to such 145
220-application required biennially after the filing and approval for the 146
221-first year, the tax assessor in each municipality shall notify each such 147
222-homeowner concerning application requirements by mail or, at such 148
223-homeowner's option, electronic mail, not later than February first, 149
224-annually enclosing a copy of the required application form. Such 150
225-homeowner may submit such application to the assessor by mail or 151
226-electronic mail, in a manner prescribed by the assessor, provided it is 152
227-received by the assessor not later than April fifteenth in the assessment 153
228-year with respect to which such tax reduction is claimed. Not later 154
229-than April thirtieth of such year the assessor shall notify, by mail 155
230-evidenced by a certificate of mailing, any such homeowner for whom 156
231-such application was not received by said April fifteenth concerning 157
232-application requirements and such homeowner shall be required not 158
233-later than May fifteenth to submit such application personally or by 159
234-electronic mail, in a manner prescribed by the assessor, or, for 160
235-reasonable cause, by a person acting on behalf of such taxpayer as 161
236-approved by the assessor. In the year immediately following any year 162
237-in which such homeowner has submitted application and qualified for 163
238-tax reduction in accordance with this section, such homeowner shall be 164 Raised Bill No. 403
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201+reduction in subsection (c) of this section, exclusive of any such 130
202+increases related to social security adjustments in accordance with 131
203+subsection (b) of this section, the total amount of tax reduction to which 132
204+such homeowner is entitled shall be credited and uniformly prorated 133
205+against property tax installment payments applicable to such 134
206+homeowner's residence which become due after such homeowner's 135
207+application for tax reduction under this section is accepted. In the event 136
208+that a homeowner has paid in full the amount of property tax applicable 137
209+to such homeowner's residence, regardless of whether the municipality 138
210+requires the payment of property taxes in one or more installments, such 139
211+municipality shall make payment to such homeowner in the amount of 140
212+the tax reduction allowed. The municipality shall be reimbursed for the 141
213+amount of such payment in accordance with subsection (g) of this 142
214+section. In respect to such application required biennially after the filing 143
215+and approval for the first year, the tax assessor in each municipality 144
216+shall notify each such homeowner concerning application requirements 145
217+by mail or, at such homeowner's option, electronic mail, not later than 146
218+February first, annually enclosing a copy of the required application 147
219+form. Such homeowner may submit such application to the assessor by 148
220+mail or electronic mail, in a manner prescribed by the assessor, provided 149
221+it is received by the assessor not later than April fifteenth in the 150
222+assessment year with respect to which such tax reduction is claimed. 151
223+Not later than April thirtieth of such year the assessor shall notify, by 152
224+mail evidenced by a certificate of mailing, any such homeowner for 153
225+whom such application was not received by said April fifteenth 154
226+concerning application requirements and such homeowner shall be 155
227+required not later than May fifteenth to submit such application 156
228+personally or by electronic mail, in a manner prescribed by the assessor, 157
229+or, for reasonable cause, by a person acting on behalf of such taxpayer 158
230+as approved by the assessor. In the year immediately following any year 159
231+in which such homeowner has submitted application and qualified for 160
232+tax reduction in accordance with this section, such homeowner shall be 161
233+presumed, without filing application therefor, to be qualified for tax 162
234+reduction in accordance with the schedule in subsection (c) of this 163
235+section in the same percentage of property tax as allowed in the year 164 Raised Bill No. 403
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245-presumed, without filing application therefor, to be qualified for tax 165
246-reduction in accordance with the schedule in subsection (c) of this 166
247-section in the same percentage of property tax as allowed in the year 167
248-immediately preceding. If any homeowner has qualified and received 168
249-tax reduction under this section and subsequently in any calendar year 169
250-has qualifying income in excess of the maximum described in this 170
251-section, such homeowner shall notify the tax assessor by mail or 171
252-electronic mail, in a manner prescribed by the assessor, on or before 172
253-the next filing date and shall be denied tax reduction under this section 173
254-for the assessment year and any subsequent year or until such 174
255-homeowner has reapplied and again qualified for benefits under this 175
256-section. Any such person who fails to so notify the tax assessor of [his] 176
257-a disqualification shall refund all amounts of tax reduction improperly 177
258-taken and be fined not more than five hundred dollars. 178
259-(f) Any homeowner, believing such homeowner is entitled to tax 179
260-reduction benefits under this section for any assessment year, shall 180
261-make application as required in subsection (e) of this section, to the 181
262-assessor of the municipality in which the homeowner resides, for such 182
263-tax reduction at any time from February first to and including May 183
264-fifteenth of the year in which tax reduction is claimed. A homeowner 184
265-may make application to the secretary prior to August fifteenth of the 185
266-claim year for an extension of the application period. The secretary 186
267-may grant such extension in the case of extenuating circumstance due 187
268-to illness or incapacitation as evidenced by a certificate signed by a 188
269-physician, physician assistant or an advanced practice registered nurse 189
270-to that extent, or if the secretary determines there is good cause for 190
271-doing so. Such application for tax reduction benefits shall be submitted 191
272-on a form prescribed and furnished by the secretary to the assessor. In 192
273-making application the homeowner shall present to such assessor, in 193
274-substantiation of such homeowner's application, a copy of such 194
275-homeowner's federal income tax return, including a copy of the Social 195
276-Security statement of earnings for such homeowner, and that of such 196
277-homeowner's spouse, if filed separately, for such homeowner's taxable 197
278-year ending immediately prior to the submission of such application, 198 Raised Bill No. 403
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241+immediately preceding. If any homeowner has qualified and received 165
242+tax reduction under this section and subsequently in any calendar year 166
243+has qualifying income in excess of the maximum described in this 167
244+section, such homeowner shall notify the tax assessor by mail or 168
245+electronic mail, in a manner prescribed by the assessor, on or before the 169
246+next filing date and shall be denied tax reduction under this section for 170
247+the assessment year and any subsequent year or until such homeowner 171
248+has reapplied and again qualified for benefits under this section. Any 172
249+such person who fails to so notify the tax assessor of [his] a 173
250+disqualification shall refund all amounts of tax reduction improperly 174
251+taken and be fined not more than five hundred dollars. 175
252+(f) Any homeowner, believing such homeowner is entitled to tax 176
253+reduction benefits under this section for any assessment year, shall 177
254+make application as required in subsection (e) of this section, to the 178
255+assessor of the municipality in which the homeowner resides, for such 179
256+tax reduction at any time from February first to and including May 180
257+fifteenth of the year in which tax reduction is claimed. A homeowner 181
258+may make application to the secretary prior to August fifteenth of the 182
259+claim year for an extension of the application period. The secretary may 183
260+grant such extension in the case of extenuating circumstance due to 184
261+illness or incapacitation as evidenced by a certificate signed by a 185
262+physician, physician assistant or an advanced practice registered nurse 186
263+to that extent, or if the secretary determines there is good cause for doing 187
264+so. Such application for tax reduction benefits shall be submitted on a 188
265+form prescribed and furnished by the secretary to the assessor. In 189
266+making application the homeowner shall present to such assessor, in 190
267+substantiation of such homeowner's application, a copy of such 191
268+homeowner's federal income tax return, including a copy of the Social 192
269+Security statement of earnings for such homeowner, and that of such 193
270+homeowner's spouse, if filed separately, for such homeowner's taxable 194
271+year ending immediately prior to the submission of such application, or 195
272+if not required to file a return, such other evidence of qualifying income 196
273+in respect to such taxable year as may be required by the assessor. When 197
274+the assessor is satisfied that the applying homeowner is entitled to tax 198 Raised Bill No. 403
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285-or if not required to file a return, such other evidence of qualifying 199
286-income in respect to such taxable year as may be required by the 200
287-assessor. When the assessor is satisfied that the applying homeowner 201
288-is entitled to tax reduction in accordance with this section, such 202
289-assessor shall issue a certificate of credit, in such form as the secretary 203
290-may prescribe and supply showing the amount of tax reduction 204
291-allowed. A duplicate of such certificate shall be delivered to the 205
292-applicant and the tax collector of the municipality and the assessor 206
293-shall keep the fourth copy of such certificate and a copy of the 207
294-application. Any homeowner who, for the purpose of obtaining a tax 208
295-reduction under this section, wilfully fails to disclose all matters 209
296-related thereto or with intent to defraud makes false statement shall 210
297-refund all property tax credits improperly taken and shall be fined not 211
298-more than five hundred dollars. Applications filed under this section 212
299-shall not be open for public inspection. 213
300-(g) On or before July first, annually, each municipality shall submit 214
301-to the secretary a claim for the tax reductions approved under this 215
302-section in relation to the assessment list of October first immediately 216
303-preceding. On or after December 1, 1987, any municipality that 217
304-neglects to transmit to the secretary the claim as required by this 218
305-section shall forfeit two hundred fifty dollars to the state, except that 219
306-the secretary may waive such forfeiture in accordance with procedures 220
307-and standards established by regulations adopted in accordance with 221
308-chapter 54. Subject to procedures for review and approval of such data 222
309-pursuant to section 12-120b, said secretary shall, on or before 223
310-December fifteenth next following, certify to the Comptroller the 224
311-amount due each municipality as reimbursement for loss of property 225
312-tax revenue related to the tax reductions allowed under this section. [, 226
313-except that the secretary may reduce the amount due as 227
314-reimbursement under this section by up to one hundred per cent for 228
315-any municipality that is not eligible for a grant under section 32-9s.] 229
316-The Comptroller shall draw an order on the Treasurer on or before the 230
317-fifth business day following December fifteenth and the Treasurer shall 231
318-pay the amount due each municipality not later than the thirty-first 232 Raised Bill No. 403
278+LCO No. 2958 8 of 9
279+
280+reduction in accordance with this section, such assessor shall issue a 199
281+certificate of credit, in such form as the secretary may prescribe and 200
282+supply showing the amount of tax reduction allowed. A duplicate of 201
283+such certificate shall be delivered to the applicant and the tax collector 202
284+of the municipality and the assessor shall keep the fourth copy of such 203
285+certificate and a copy of the application. Any homeowner who, for the 204
286+purpose of obtaining a tax reduction under this section, wilfully fails to 205
287+disclose all matters related thereto or with intent to defraud makes false 206
288+statement shall refund all property tax credits improperly taken and 207
289+shall be fined not more than five hundred dollars. Applications filed 208
290+under this section shall not be open for public inspection. 209
291+(g) On or before July first, annually, each municipality shall submit 210
292+to the secretary a claim for the tax reductions approved under this 211
293+section in relation to the assessment list of October first immediately 212
294+preceding. On or after December 1, 1987, any municipality that neglects 213
295+to transmit to the secretary the claim as required by this section shall 214
296+forfeit two hundred fifty dollars to the state, except that the secretary 215
297+may waive such forfeiture in accordance with procedures and standards 216
298+established by regulations adopted in accordance with chapter 54. 217
299+Subject to procedures for review and approval of such data pursuant to 218
300+section 12-120b, said secretary shall, on or before December fifteenth 219
301+next following, certify to the Comptroller the amount due each 220
302+municipality as reimbursement for loss of property tax revenue related 221
303+to the tax reductions allowed under this section. [, except that the 222
304+secretary may reduce the amount due as reimbursement under this 223
305+section by up to one hundred per cent for any municipality that is not 224
306+eligible for a grant under section 32-9s.] The Comptroller shall draw an 225
307+order on the Treasurer on or before the fifth business day following 226
308+December fifteenth and the Treasurer shall pay the amount due each 227
309+municipality not later than the thirty-first day of December. Any 228
310+claimant aggrieved by the results of the secretary's review shall have the 229
311+rights of appeal as set forth in section 12-120b. [The amount of the grant 230
312+payable to each municipality in any year in accordance with this section 231
313+shall be reduced proportionately in the event that the total of such grants 232 Raised Bill No. 403
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323-9 of 9
324316
325-day of December. Any claimant aggrieved by the results of the 233
326-secretary's review shall have the rights of appeal as set forth in section 234
327-12-120b. [The amount of the grant payable to each municipality in any 235
328-year in accordance with this section shall be reduced proportionately 236
329-in the event that the total of such grants in such year exceeds the 237
330-amount appropriated for the purposes of this section with respect to 238
331-such year.] 239
317+LCO No. 2958 9 of 9
318+
319+in such year exceeds the amount appropriated for the purposes of this 233
320+section with respect to such year.] 234
332321 This act shall take effect as follows and shall amend the following
333322 sections:
334323
335324 Section 1 July 1, 2022 12-170aa(a) to (g)
336325
337-APP Joint Favorable
326+Statement of Purpose:
327+To reestablish funding for the Homeowners' Elderly and Disabled
328+Circuit Breaker Tax Relief Program.
329+[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
330+that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
331+underlined.]
338332