OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sSB-464
AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN
GRAND LIST EXEMPTIONS.
As Amended by Senate "A" (LCO 6047)
House Calendar No.: 553
Senate Calendar No.: 399
Primary Analyst: DD 5/3/22
Contributing Analyst(s):
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 23 $ FY 24 $
Various Municipalities Cost/Revenue
Loss
Minimal None
Explanation
The bill allows taxpayers in certain towns to receive exemptions for
which they would have qualified if they did not miss the filing deadline.
This results in a revenue loss to impacted towns, or cost to reimburse
taxpayers, in an amount equal to the exemption they receive. Any
impact is expected to be minimal, and to occur in FY 23 only.
Senate "A" strikes the underlying bill and results in the above
identified fiscal impact.
The Out Years
There is no fiscal impact in the out years.
The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly, solely
for the purposes of information, summarization and explanation and does not represent the intent of the General
Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety of
informational sources, including the analyst’s professional knowledge. Whenever applicable, agency data is
consulted as part of the analysis, however final products do not necessarily reflect an assessment from any
specific department.