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General Assembly Substitute Bill No. 464
February Session, 2022
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
subdivision (76) of section 12-81 of the general statutes, any person 2
otherwise eligible for a 2020 grand list exemption pursuant to said 3
subdivision in the city of Danbury, except that such person failed to file 4
the required statement within the time period prescribed, shall be 5
regarded as having filed such statement in a timely manner if such 6
person files such statement not later than thirty days after the effective 7
date of this section and pays the late filing fee pursuant to section 12-8
81k of the general statutes. Upon confirmation of the receipt of such fee 9
and verification of the exemption eligibility of such property, the 10
assessor shall approve the exemption for such property. If taxes, interest 11
or penalties have been paid on the property for which such exemption 12
is approved, the city of Danbury shall reimburse such person in an 13
amount equal to the amount by which such taxes, interest and penalties 14
exceed any taxes payable if the statement had been filed in a timely 15
manner. 16
Sec. 2. (Effective from passage) Notwithstanding the provisions of 17
subdivision (76) of section 12-81 of the general statutes, any person 18 Substitute Bill No. 464
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otherwise eligible for a 2021 grand list exemption pursuant to said 19
subdivision in the town of Groton, except that such person failed to file 20
the required statement within the time period prescribed, shall be 21
regarded as having filed such statement in a timely manner if such 22
person files such statement not later than thirty days after the effective 23
date of this section and pays the late filing fee pursuant to section 12-24
81k of the general statutes. Upon confirmation of the receipt of such fee 25
and verification of the exemption eligibility of such property, the 26
assessor shall approve the exemption for such property. If taxes, interest 27
or penalties have been paid on the property for which such exemption 28
is approved, the town of Groton shall reimburse such person in an 29
amount equal to the amount by which such taxes, interest and penalties 30
exceed any taxes payable if the statement had been filed in a timely 31
manner. 32
Sec. 3. (Effective from passage) Notwithstanding the provisions of 33
subdivision (76) of section 12-81 of the general statutes, any person 34
otherwise eligible for a 2021 grand list exemption pursuant to said 35
subdivision in the town of Manchester, except that such person failed to 36
file the required statement within the time period prescribed, shall be 37
regarded as having filed such statement in a timely manner if such 38
person files such statement not later than thirty days after the effective 39
date of this section and pays the late filing fee pursuant to section 12-40
81k of the general statutes. Upon confirmation of the receipt of such fee 41
and verification of the exemption eligibility of such property, the 42
assessor shall approve the exemption for such property. If taxes, interest 43
or penalties have been paid on the property for which such exemption 44
is approved, the town of Manchester shall reimburse such person in an 45
amount equal to the amount by which such taxes, interest and penalties 46
exceed any taxes payable if the statement had been filed in a timely 47
manner. 48
Sec. 4. (Effective from passage) Notwithstanding the provisions of 49
subparagraph (A) of subdivision (7) of section 12-81 of the general 50
statutes and section 12-87a of the general statutes, any person otherwise 51 Substitute Bill No. 464
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eligible for a 2018, 2019 and 2020 grand list exemption pursuant to said 52
subdivision in the town of Middletown, except that such person failed 53
to file the required statements within the time periods prescribed, shall 54
be regarded as having filed such statements in a timely manner if such 55
person files such statements not later than thirty days after the effective 56
date of this section and pays the late filing fees pursuant to section 12-57
87a of the general statutes. Upon confirmation of the receipt of such fees 58
and verification of the exemption eligibility of such property, the 59
assessor shall approve the exemptions for such property. If taxes, 60
interest or penalties have been paid on the property for which such 61
exemptions are approved, the town of Middletown shall reimburse such 62
person in an amount equal to the amount by which such taxes, interest 63
and penalties exceed any taxes payable if the statements had been filed 64
in a timely manner. 65
Sec. 5. (Effective from passage) Notwithstanding the provisions of 66
section 12-89 of the general statutes, any person otherwise eligible for a 67
2020 grand list exemption pursuant to subdivision (58) of section 12-81 68
of the general statutes in the town of Middletown, except that such 69
person failed to file the required exemption application within the time 70
period prescribed, shall be regarded as having filed such application in 71
a timely manner if such person files such application not later than thirty 72
days after the effective date of this section and pays any applicable late 73
filing fee prescribed by the general statutes. Upon confirmation of the 74
receipt of such fee, if applicable, and verification of the exemption 75
eligibility of such property, the assessor shall approve the exemption for 76
such property. If taxes, interest or penalties have been paid on the 77
property for which such exemption is approved, the town of 78
Middletown shall reimburse such person in an amount equal to the 79
amount by which such taxes, interest and penalties exceed any taxes 80
payable if the application had been filed in a timely manner. 81
Sec. 6. (Effective from passage) Notwithstanding the provisions of 82
subdivision (76) of section 12-81 of the general statutes, any person 83
otherwise eligible for a 2021 grand list exemption pursuant to said 84 Substitute Bill No. 464
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subdivision in the town of Watertown, except that such person failed to 85
file the required statement within the time period prescribed, shall be 86
regarded as having filed such statement in a timely manner if such 87
person files such statement not later than thirty days after the effective 88
date of this section and pays the late filing fee pursuant to section 12-89
81k of the general statutes. Upon confirmation of the receipt of such fee 90
and verification of the exemption eligibility of such property, the 91
assessor shall approve the exemption for such property. If taxes, interest 92
or penalties have been paid on the property for which such exemption 93
is approved, the town of Watertown shall reimburse such person in an 94
amount equal to the amount by which such taxes, interest and penalties 95
exceed any taxes payable if the statement had been filed in a timely 96
manner. 97
Sec. 7. (Effective from passage) Notwithstanding the provisions of 98
subparagraph (B) of subdivision (72) of section 12-81 of the general 99
statutes, any person otherwise eligible for a 2021 grand list exemption 100
pursuant to said subdivision in the town of West Hartford, except that 101
such person failed to file the required exemption application within the 102
time period prescribed shall be regarded as having filed such 103
application in a timely manner if such person files such application not 104
later than thirty days after the effective date of this section and pays the 105
late filing fee pursuant to section 12-81k of the general statutes. Upon 106
confirmation of the receipt of such fee and verification of the exemption 107
eligibility of the machinery and equipment included in such application, 108
the assessor shall approve the exemption for such property. If taxes, 109
interest or penalties have been paid on the property for which such 110
exemptions are approved, the town of West Hartford shall reimburse 111
such person in an amount equal to the amount by which such taxes, 112
interest and penalties exceed any taxes payable if the application had 113
been filed in a timely manner. 114
Sec. 8. (Effective from passage) Notwithstanding the provisions of 115
subdivision (76) of section 12-81 of the general statutes, any person 116
otherwise eligible for a 2020 and 2021 grand list exemption pursuant to 117 Substitute Bill No. 464
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said subdivision in the town of Windsor Locks, except that such person 118
failed to file the required statements within the time periods prescribed, 119
shall be regarded as having filed such statements in a timely manner if 120
such person files such statements not later than thirty days after the 121
effective date of this section and pays the late filing fees pursuant to 122
section 12-81k of the general statutes. Upon confirmation of the receipt 123
of such fees and verification of the exemption eligibility of such 124
property, the assessor shall approve the exemptions for such property. 125
If taxes, interest or penalties have been paid on the property for which 126
such exemptions are approved, the town of Windsor Locks shall 127
reimburse such person in an amount equal to the amount by which such 128
taxes, interest and penalties exceed any taxes payable if the statements 129
had been filed in a timely manner. 130
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
Sec. 6 from passage New section
Sec. 7 from passage New section
Sec. 8 from passage New section
FIN Joint Favorable Subst.