Connecticut 2022 Regular Session

Connecticut Senate Bill SB00464 Compare Versions

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Version 2 (New)

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	7	+	General Assembly Substitute Bill No. 464
	8	+	February Session, 2022
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2	10
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4		-	Substitute Senate Bill No. 464
5		-
6		-	Special Act No. 22-20
7	12
8	13
9		-	AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN
10		-	~~GRAND~~ LIST EXEMPTIONS.
	14	+	AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND
	15	+	LIST EXEMPTIONS.
11	16		Be it enacted by the Senate and House of Representatives in General
12	17		Assembly convened:
13	18
14		-	Section 1. (Effective from passage) Notwithstanding the provisions of
15		-	subdivision (76) of section 12-81 of the general statutes, any person
16		-	otherwise eligible for a 2020 grand list exemption pursuant to said
17		-	subdivision in the city of Danbury, except that such person failed to file
18		-	the required statement within the time period prescribed, shall be
19		-	regarded as having filed such statement in a timely manner if such
20		-	person files such statement not later than thirty days after the effective
21		-	date of this section and pays the late filing fee pursuant to section 12-
22		-	81k of the general statutes. Upon confirmation of the receipt of such fee
23		-	and verification of the exemption eligibility of such property, the
24		-	assessor shall approve the exemption for such property. If taxes, interest
25		-	or penalties have been paid on the property for which such exemption
26		-	is approved, the city of Danbury shall reimburse such person in an
27		-	amount equal to the amount by which such taxes, interest and penalties
28		-	exceed any taxes payable if the statement had been filed in a timely
29		-	manner.
30		-	Sec. 2. (Effective from passage) Notwithstanding the provisions of
31		-	subdivision (76) of section 12-81 of the general statutes, any person Substitute ~~Senate~~ Bill No. 464
	19	+	Section 1. (Effective from passage) Notwithstanding the provisions of 1
	20	+	subdivision (76) of section 12-81 of the general statutes, any person 2
	21	+	otherwise eligible for a 2020 grand list exemption pursuant to said 3
	22	+	subdivision in the city of Danbury, except that such person failed to file 4
	23	+	the required statement within the time period prescribed, shall be 5
	24	+	regarded as having filed such statement in a timely manner if such 6
	25	+	person files such statement not later than thirty days after the effective 7
	26	+	date of this section and pays the late filing fee pursuant to section 12-8
	27	+	81k of the general statutes. Upon confirmation of the receipt of such fee 9
	28	+	and verification of the exemption eligibility of such property, the 10
	29	+	assessor shall approve the exemption for such property. If taxes, interest 11
	30	+	or penalties have been paid on the property for which such exemption 12
	31	+	is approved, the city of Danbury shall reimburse such person in an 13
	32	+	amount equal to the amount by which such taxes, interest and penalties 14
	33	+	exceed any taxes payable if the statement had been filed in a timely 15
	34	+	manner. 16
	35	+	Sec. 2. (Effective from passage) Notwithstanding the provisions of 17
	36	+	subdivision (76) of section 12-81 of the general statutes, any person 18 Substitute Bill No. 464
32	37
33		-	Special Act No. 22-20 2 of 6
34	38
35		-	otherwise eligible for a 2021 grand list exemption pursuant to said
36		-	subdivision in the town of Groton, except that such person failed to file
37		-	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 Groton 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		-	Sec. 3. (Effective from passage) Notwithstanding the provisions of
50		-	subparagraph (A) of subdivision (7) of section 12-81 of the general
51		-	statutes and section 12-87a of the general statutes, any person otherwise
52		-	eligible for a 2021 grand list exemption pursuant to said subdivision in
53		-	the town of Madison, except that such person failed to file the required
54		-	statement within the time period prescribed, shall be regarded as having
55		-	filed such statement in a timely manner if such person files such
56		-	statement not later than thirty days after the effective date of this section
57		-	and pays the late filing fee pursuant to section 12-87a of the general
58		-	statutes. Upon confirmation of the receipt of such fee and verification of
59		-	the exemption eligibility of such property, the assessor shall approve the
60		-	exemption for such property. If taxes, interest or penalties have been
61		-	paid on the property for which such exemption is approved, the town
62		-	of Madison shall reimburse such person in an amount equal to the
63		-	amount by which such taxes, interest and penalties exceed any taxes
64		-	payable if the statement had been filed in a timely manner.
65		-	Sec. 4. (Effective from passage) Notwithstanding the provisions of Substitute Senate Bill No. 464
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67		-	Special Act No. 22-20 3 of 6
	43	+	otherwise eligible for a 2021 grand list exemption pursuant to said 19
	44	+	subdivision in the town of Groton, except that such person failed to file 20
	45	+	the required statement within the time period prescribed, shall be 21
	46	+	regarded as having filed such statement in a timely manner if such 22
	47	+	person files such statement not later than thirty days after the effective 23
	48	+	date of this section and pays the late filing fee pursuant to section 12-24
	49	+	81k of the general statutes. Upon confirmation of the receipt of such fee 25
	50	+	and verification of the exemption eligibility of such property, the 26
	51	+	assessor shall approve the exemption for such property. If taxes, interest 27
	52	+	or penalties have been paid on the property for which such exemption 28
	53	+	is approved, the town of Groton shall reimburse such person in an 29
	54	+	amount equal to the amount by which such taxes, interest and penalties 30
	55	+	exceed any taxes payable if the statement had been filed in a timely 31
	56	+	manner. 32
	57	+	Sec. 3. (Effective from passage) Notwithstanding the provisions of 33
	58	+	subdivision (76) of section 12-81 of the general statutes, any person 34
	59	+	otherwise eligible for a 2021 grand list exemption pursuant to said 35
	60	+	subdivision in the town of Manchester, except that such person failed to 36
	61	+	file the required statement within the time period prescribed, shall be 37
	62	+	regarded as having filed such statement in a timely manner if such 38
	63	+	person files such statement not later than thirty days after the effective 39
	64	+	date of this section and pays the late filing fee pursuant to section 12-40
	65	+	81k of the general statutes. Upon confirmation of the receipt of such fee 41
	66	+	and verification of the exemption eligibility of such property, the 42
	67	+	assessor shall approve the exemption for such property. If taxes, interest 43
	68	+	or penalties have been paid on the property for which such exemption 44
	69	+	is approved, the town of Manchester shall reimburse such person in an 45
	70	+	amount equal to the amount by which such taxes, interest and penalties 46
	71	+	exceed any taxes payable if the statement had been filed in a timely 47
	72	+	manner. 48
	73	+	Sec. 4. (Effective from passage) Notwithstanding the provisions of 49
	74	+	subparagraph (A) of subdivision (7) of section 12-81 of the general 50
	75	+	statutes and section 12-87a of the general statutes, any person otherwise 51 Substitute Bill No. 464
68	76
69		-	subdivision (76) of section 12-81 of the general statutes, any person
70		-	otherwise eligible for a 2021 grand list exemption pursuant to said
71		-	subdivision in the town of Manchester, except that such person failed to
72		-	file the required statement within the time period prescribed, shall be
73		-	regarded as having filed such statement in a timely manner if such
74		-	person files such statement not later than thirty days after the effective
75		-	date of this section and pays the late filing fee pursuant to section 12-
76		-	81k of the general statutes. Upon confirmation of the receipt of such fee
77		-	and verification of the exemption eligibility of such property, the
78		-	assessor shall approve the exemption for such property. If taxes, interest
79		-	or penalties have been paid on the property for which such exemption
80		-	is approved, the town of Manchester shall reimburse such person in an
81		-	amount equal to the amount by which such taxes, interest and penalties
82		-	exceed any taxes payable if the statement had been filed in a timely
83		-	manner.
84		-	Sec. 5. (Effective from passage) Notwithstanding the provisions of
85		-	subparagraph (A) of subdivision (7) of section 12-81 of the general
86		-	statutes and section 12-87a of the general statutes, any person otherwise
87		-	eligible for a 2018, 2019 and 2020 grand list exemption pursuant to said
88		-	subdivision in the town of Middletown, except that such person failed
89		-	to file the required statements within the time periods prescribed, shall
90		-	be regarded as having filed such statements in a timely manner if such
91		-	person files such statements not later than thirty days after the effective
92		-	date of this section and pays the late filing fees pursuant to section 12-
93		-	87a of the general statutes. Upon confirmation of the receipt of such fees
94		-	and verification of the exemption eligibility of such property, the
95		-	assessor shall approve the exemptions for such property. If taxes,
96		-	interest or penalties have been paid on the property for which such
97		-	exemptions are approved, the town of Middletown shall reimburse such
98		-	person in an amount equal to the amount by which such taxes, interest
99		-	and penalties exceed any taxes payable if the statements had been filed
100		-	in a timely manner. Substitute Senate Bill No. 464
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104		-	Sec. 6. (Effective from passage) Notwithstanding the provisions of
105		-	section 12-89 of the general statutes, any person otherwise eligible for a
106		-	2020 grand list exemption pursuant to subdivision (58) of section 12-81
107		-	of the general statutes in the town of Middletown, except that such
108		-	person failed to file the required exemption application within the time
109		-	period prescribed, shall be regarded as having filed such application in
110		-	a timely manner if such person files such application not later than thirty
111		-	days after the effective date of this section and pays any applicable late
112		-	filing fee prescribed by the general statutes. Upon confirmation of the
113		-	receipt of such fee, if applicable, and verification of the exemption
114		-	eligibility of such property, the assessor shall approve the exemption for
115		-	such property. If taxes, interest or penalties have been paid on the
116		-	property for which such exemption is approved, the town of
117		-	Middletown shall reimburse such person in an amount equal to the
118		-	amount by which such taxes, interest and penalties exceed any taxes
119		-	payable if the application had been filed in a timely manner.
120		-	Sec. 7. (Effective from passage) Notwithstanding the provisions of
121		-	subparagraph (B) of subdivision (74) of section 12-81 of the general
122		-	statutes, any person otherwise eligible for a 2019, 2020 and 2021 grand
123		-	list exemption pursuant to said subdivision in the city of New Haven,
124		-	except that such person failed to file the required exemption
125		-	applications within the time periods prescribed, shall be regarded as
126		-	having filed such applications in a timely manner if such person files
127		-	such applications not later than thirty days after the effective date of this
128		-	section and pays the late filing fees pursuant to section 12-81k of the
129		-	general statutes. Upon confirmation of the receipt of such fees and
130		-	verification of the exemption eligibility of the vehicles included in such
131		-	applications, the assessor shall approve the exemptions for such
132		-	property. If taxes, interest or penalties have been paid on the property
133		-	for which such exemptions are approved, the city of New Haven shall
134		-	reimburse such person in an amount equal to the amount by which such
135		-	taxes, interest and penalties exceed any taxes payable if the applications Substitute Senate Bill No. 464
	82	+	eligible for a 2018, 2019 and 2020 grand list exemption pursuant to said 52
	83	+	subdivision in the town of Middletown, except that such person failed 53
	84	+	to file the required statements within the time periods prescribed, shall 54
	85	+	be regarded as having filed such statements in a timely manner if such 55
	86	+	person files such statements not later than thirty days after the effective 56
	87	+	date of this section and pays the late filing fees pursuant to section 12-57
	88	+	87a of the general statutes. Upon confirmation of the receipt of such fees 58
	89	+	and verification of the exemption eligibility of such property, the 59
	90	+	assessor shall approve the exemptions for such property. If taxes, 60
	91	+	interest or penalties have been paid on the property for which such 61
	92	+	exemptions are approved, the town of Middletown shall reimburse such 62
	93	+	person in an amount equal to the amount by which such taxes, interest 63
	94	+	and penalties exceed any taxes payable if the statements had been filed 64
	95	+	in a timely manner. 65
	96	+	Sec. 5. (Effective from passage) Notwithstanding the provisions of 66
	97	+	section 12-89 of the general statutes, any person otherwise eligible for a 67
	98	+	2020 grand list exemption pursuant to subdivision (58) of section 12-81 68
	99	+	of the general statutes in the town of Middletown, except that such 69
	100	+	person failed to file the required exemption application within the time 70
	101	+	period prescribed, shall be regarded as having filed such application in 71
	102	+	a timely manner if such person files such application not later than thirty 72
	103	+	days after the effective date of this section and pays any applicable late 73
	104	+	filing fee prescribed by the general statutes. Upon confirmation of the 74
	105	+	receipt of such fee, if applicable, and verification of the exemption 75
	106	+	eligibility of such property, the assessor shall approve the exemption for 76
	107	+	such property. If taxes, interest or penalties have been paid on the 77
	108	+	property for which such exemption is approved, the town of 78
	109	+	Middletown shall reimburse such person in an amount equal to the 79
	110	+	amount by which such taxes, interest and penalties exceed any taxes 80
	111	+	payable if the application had been filed in a timely manner. 81
	112	+	Sec. 6. (Effective from passage) Notwithstanding the provisions of 82
	113	+	subdivision (76) of section 12-81 of the general statutes, any person 83
	114	+	otherwise eligible for a 2021 grand list exemption pursuant to said 84 Substitute Bill No. 464
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137		-	Special Act No. 22-20 5 of 6
138	116
139		-	had been filed in a timely manner.
140		-	Sec. 8. (Effective from passage) Notwithstanding the provisions of
141		-	subdivision (76) of section 12-81 of the general statutes, any person
142		-	otherwise eligible for a 2021 grand list exemption pursuant to said
143		-	subdivision in the town of Watertown, except that such person failed to
144		-	file the required statement within the time period prescribed, shall be
145		-	regarded as having filed such statement in a timely manner if such
146		-	person files such statement not later than thirty days after the effective
147		-	date of this section and pays the late filing fee pursuant to section 12-
148		-	81k of the general statutes. Upon confirmation of the receipt of such fee
149		-	and verification of the exemption eligibility of such property, the
150		-	assessor shall approve the exemption for such property. If taxes, interest
151		-	or penalties have been paid on the property for which such exemption
152		-	is approved, the town of Watertown shall reimburse such person in an
153		-	amount equal to the amount by which such taxes, interest and penalties
154		-	exceed any taxes payable if the statement had been filed in a timely
155		-	manner.
156		-	Sec. 9. (Effective from passage) Notwithstanding the provisions of
157		-	subparagraph (B) of subdivision (72) of section 12-81 of the general
158		-	statutes, any person otherwise eligible for a 2021 grand list exemption
159		-	pursuant to said subdivision in the town of West Hartford, except that
160		-	such person failed to file the required exemption application within the
161		-	time period prescribed shall be regarded as having filed such
162		-	application in a timely manner if such person files such application not
163		-	later than thirty days after the effective date of this section and pays the
164		-	late filing fee pursuant to section 12-81k of the general statutes. Upon
165		-	confirmation of the receipt of such fee and verification of the exemption
166		-	eligibility of the machinery and equipment included in such application,
167		-	the assessor shall approve the exemption for such property. If taxes,
168		-	interest or penalties have been paid on the property for which such
169		-	exemptions are approved, the town of West Hartford shall reimburse Substitute Senate Bill No. 464
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	121	+	subdivision in the town of Watertown, except that such person failed to 85
	122	+	file the required statement within the time period prescribed, shall be 86
	123	+	regarded as having filed such statement in a timely manner if such 87
	124	+	person files such statement not later than thirty days after the effective 88
	125	+	date of this section and pays the late filing fee pursuant to section 12-89
	126	+	81k of the general statutes. Upon confirmation of the receipt of such fee 90
	127	+	and verification of the exemption eligibility of such property, the 91
	128	+	assessor shall approve the exemption for such property. If taxes, interest 92
	129	+	or penalties have been paid on the property for which such exemption 93
	130	+	is approved, the town of Watertown shall reimburse such person in an 94
	131	+	amount equal to the amount by which such taxes, interest and penalties 95
	132	+	exceed any taxes payable if the statement had been filed in a timely 96
	133	+	manner. 97
	134	+	Sec. 7. (Effective from passage) Notwithstanding the provisions of 98
	135	+	subparagraph (B) of subdivision (72) of section 12-81 of the general 99
	136	+	statutes, any person otherwise eligible for a 2021 grand list exemption 100
	137	+	pursuant to said subdivision in the town of West Hartford, except that 101
	138	+	such person failed to file the required exemption application within the 102
	139	+	time period prescribed shall be regarded as having filed such 103
	140	+	application in a timely manner if such person files such application not 104
	141	+	later than thirty days after the effective date of this section and pays the 105
	142	+	late filing fee pursuant to section 12-81k of the general statutes. Upon 106
	143	+	confirmation of the receipt of such fee and verification of the exemption 107
	144	+	eligibility of the machinery and equipment included in such application, 108
	145	+	the assessor shall approve the exemption for such property. If taxes, 109
	146	+	interest or penalties have been paid on the property for which such 110
	147	+	exemptions are approved, the town of West Hartford shall reimburse 111
	148	+	such person in an amount equal to the amount by which such taxes, 112
	149	+	interest and penalties exceed any taxes payable if the application had 113
	150	+	been filed in a timely manner. 114
	151	+	Sec. 8. (Effective from passage) Notwithstanding the provisions of 115
	152	+	subdivision (76) of section 12-81 of the general statutes, any person 116
	153	+	otherwise eligible for a 2020 and 2021 grand list exemption pursuant to 117 Substitute Bill No. 464
172	154
173		-	such person in an amount equal to the amount by which such taxes,
174		-	interest and penalties exceed any taxes payable if the application had
175		-	been filed in a timely manner.
176		-	Sec. 10. (Effective from passage) Notwithstanding the provisions of
177		-	subdivision (76) of section 12-81 of the general statutes, any person
178		-	otherwise eligible for a 2020 and 2021 grand list exemption pursuant to
179		-	said subdivision in the town of Windsor Locks, except that such person
180		-	failed to file the required statements within the time periods prescribed,
181		-	shall be regarded as having filed such statements in a timely manner if
182		-	such person files such statements not later than thirty days after the
183		-	effective date of this section and pays the late filing fees pursuant to
184		-	section 12-81k of the general statutes. Upon confirmation of the receipt
185		-	of such fees and verification of the exemption eligibility of such
186		-	property, the assessor shall approve the exemptions for such property.
187		-	If taxes, interest or penalties have been paid on the property for which
188		-	such exemptions are approved, the town of Windsor Locks shall
189		-	reimburse such person in an amount equal to the amount by which such
190		-	taxes, interest and penalties exceed any taxes payable if the statements
191		-	had been filed in a timely manner.
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	160	+	said subdivision in the town of Windsor Locks, except that such person 118
	161	+	failed to file the required statements within the time periods prescribed, 119
	162	+	shall be regarded as having filed such statements in a timely manner if 120
	163	+	such person files such statements not later than thirty days after the 121
	164	+	effective date of this section and pays the late filing fees pursuant to 122
	165	+	section 12-81k of the general statutes. Upon confirmation of the receipt 123
	166	+	of such fees and verification of the exemption eligibility of such 124
	167	+	property, the assessor shall approve the exemptions for such property. 125
	168	+	If taxes, interest or penalties have been paid on the property for which 126
	169	+	such exemptions are approved, the town of Windsor Locks shall 127
	170	+	reimburse such person in an amount equal to the amount by which such 128
	171	+	taxes, interest and penalties exceed any taxes payable if the statements 129
	172	+	had been filed in a timely manner. 130
	173	+	This act shall take effect as follows and shall amend the following
	174	+	sections:
	175	+
	176	+	Section 1 from passage New section
	177	+	Sec. 2 from passage New section
	178	+	Sec. 3 from passage New section
	179	+	Sec. 4 from passage New section
	180	+	Sec. 5 from passage New section
	181	+	Sec. 6 from passage New section
	182	+	Sec. 7 from passage New section
	183	+	Sec. 8 from passage New section
	184	+
	185	+	FIN Joint Favorable Subst.
192	186