LCO No. 3499 1 of 4
General Assembly Raised Bill No. 464
February Session, 2022
LCO No. 3499
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND
LIST EXEMPTIONS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective from passage) Notwithstanding the provisions of 1
subparagraph (A) of subdivision (7) of section 12-81 of the general 2
statutes and section 12-87a of the general statutes, any person otherwise 3
eligible for a 2018, 2019 and 2020 grand list exemption pursuant to said 4
subdivision in the town of Middletown, except that such person failed 5
to file the required statements within the time periods prescribed, shall 6
be regarded as having filed such statements in a timely manner if such 7
person files such statements not later than thirty days after the effective 8
date of this section and pays the late filing fees pursuant to section 12-9
87a of the general statutes. Upon confirmation of the receipt of such fees 10
and verification of the exemption eligibility of such property, the 11
assessor shall approve the exemptions for such property. If taxes, 12
interest or penalties have been paid on the property for which such 13
exemptions are approved, the town of Middletown shall reimburse such 14
person in an amount equal to the amount by which such taxes, interest 15 Raised Bill No. 464
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and penalties exceed any taxes payable if the statements had been filed 16
in a timely manner. 17
Sec. 2. (Effective from passage) Notwithstanding the provisions of 18
section 12-89 of the general statutes, any person otherwise eligible for a 19
2020 grand list exemption pursuant to subdivision (58) of section 12-81 20
of the general statutes in the town of Middletown, except that such 21
person failed to file the required exemption application within the time 22
period prescribed, shall be regarded as having filed such application in 23
a timely manner if such person files such application not later than thirty 24
days after the effective date of this section and pays any applicable late 25
filing fee prescribed by the general statutes. Upon confirmation of the 26
receipt of such fee, if applicable, and verification of the exemption 27
eligibility of such property, the assessor shall approve the exemption for 28
such property. If taxes, interest or penalties have been paid on the 29
property for which such exemption is approved, the town of 30
Middletown shall reimburse such person in an amount equal to the 31
amount by which such taxes, interest and penalties exceed any taxes 32
payable if the application had been filed in a timely manner. 33
Sec. 3. (Effective from passage) Notwithstanding the provisions of 34
subdivision (76) of section 12-81 of the general statutes, any person 35
otherwise eligible for a 2021 grand list exemption pursuant to said 36
subdivision in the town of Watertown, except that such person failed to 37
file the required statement within the time period prescribed, shall be 38
regarded as having filed such statement in a timely manner if such 39
person files such statement not later than thirty days after the effective 40
date of this section and pays the late filing fee pursuant to section 12-41
81k of the general statutes. Upon confirmation of the receipt of such fee 42
and verification of the exemption eligibility of such property, the 43
assessor shall approve the exemption for such property. If taxes, interest 44
or penalties have been paid on the property for which such exemption 45
is approved, the town of Watertown shall reimburse such person in an 46
amount equal to the amount by which such taxes, interest and penalties 47
exceed any taxes payable if the statement had been filed in a timely 48
manner. 49 Raised Bill No. 464
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Sec. 4. (Effective from passage) Notwithstanding the provisions of 50
subparagraph (B) of subdivision (72) of section 12-81 of the general 51
statutes, any person otherwise eligible for a 2021 grand list exemption 52
pursuant to said subdivision in the town of West Hartford, except that 53
such person failed to file the required exemption application within the 54
time period prescribed shall be regarded as having filed such 55
application in a timely manner if such person files such application not 56
later than thirty days after the effective date of this section and pays the 57
late filing fee pursuant to section 12-81k of the general statutes. Upon 58
confirmation of the receipt of such fee and verification of the exemption 59
eligibility of the machinery and equipment included in such application, 60
the assessor shall approve the exemption for such property. If taxes, 61
interest or penalties have been paid on the property for which such 62
exemptions are approved, the town of West Hartford shall reimburse 63
such person in an amount equal to the amount by which such taxes, 64
interest and penalties exceed any taxes payable if the application had 65
been filed in a timely manner. 66
Sec. 5. (Effective from passage) Notwithstanding the provisions of 67
subdivision (76) of section 12-81 of the general statutes, any person 68
otherwise eligible for a 2020 and 2021 grand list exemption pursuant to 69
said subdivision in the town of Windsor Locks, except that such person 70
failed to file the required statements within the time periods prescribed, 71
shall be regarded as having filed such statements in a timely manner if 72
such person files such statements not later than thirty days after the 73
effective date of this section and pays the late filing fees pursuant to 74
section 12-81k of the general statutes. Upon confirmation of the receipt 75
of such fees and verification of the exemption eligibility of such 76
property, the assessor shall approve the exemptions for such property. 77
If taxes, interest or penalties have been paid on the property for which 78
such exemptions are approved, the town of Windsor Locks shall 79
reimburse such person in an amount equal to the amount by which such 80
taxes, interest and penalties exceed any taxes payable if the statements 81
had been filed in a timely manner. 82 Raised Bill No. 464
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This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage New section
Sec. 2 from passage New section
Sec. 3 from passage New section
Sec. 4 from passage New section
Sec. 5 from passage New section
Statement of Purpose:
To allow certain persons to file for property tax exemptions,
notwithstanding certain statutory deadlines.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]