Substitute Senate Bill No. 464
Special Act No. 22-20
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
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2020 grand list exemption pursuant to said
subdivision in the city of Danbury, except that such person failed to file
the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the city of Danbury shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 2. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person Substitute Senate Bill No. 464
Special Act No. 22-20 2 of 6
otherwise eligible for a 2021 grand list exemption pursuant to said
subdivision in the town of Groton, except that such person failed to file
the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Groton shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 3. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2021 grand list exemption pursuant to said subdivision in
the town of Madison, except that such person failed to file the required
statement within the time period prescribed, shall be regarded as having
filed such statement in a timely manner if such person files such
statement not later than thirty days after the effective date of this section
and pays the late filing fee pursuant to section 12-87a of the general
statutes. Upon confirmation of the receipt of such fee and verification of
the exemption eligibility of such property, the assessor shall approve the
exemption for such property. If taxes, interest or penalties have been
paid on the property for which such exemption is approved, the town
of Madison shall reimburse such person in an amount equal to the
amount by which such taxes, interest and penalties exceed any taxes
payable if the statement had been filed in a timely manner.
Sec. 4. (Effective from passage) Notwithstanding the provisions of Substitute Senate Bill No. 464
Special Act No. 22-20 3 of 6
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2021 grand list exemption pursuant to said
subdivision in the town of Manchester, except that such person failed to
file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Manchester shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 5. (Effective from passage) Notwithstanding the provisions of
subparagraph (A) of subdivision (7) of section 12-81 of the general
statutes and section 12-87a of the general statutes, any person otherwise
eligible for a 2018, 2019 and 2020 grand list exemption pursuant to said
subdivision in the town of Middletown, except that such person failed
to file the required statements within the time periods prescribed, shall
be regarded as having filed such statements in a timely manner if such
person files such statements not later than thirty days after the effective
date of this section and pays the late filing fees pursuant to section 12-
87a of the general statutes. Upon confirmation of the receipt of such fees
and verification of the exemption eligibility of such property, the
assessor shall approve the exemptions for such property. If taxes,
interest or penalties have been paid on the property for which such
exemptions are approved, the town of Middletown shall reimburse such
person in an amount equal to the amount by which such taxes, interest
and penalties exceed any taxes payable if the statements had been filed
in a timely manner. Substitute Senate Bill No. 464
Special Act No. 22-20 4 of 6
Sec. 6. (Effective from passage) Notwithstanding the provisions of
section 12-89 of the general statutes, any person otherwise eligible for a
2020 grand list exemption pursuant to subdivision (58) of section 12-81
of the general statutes in the town of Middletown, except that such
person failed to file the required exemption application within the time
period prescribed, shall be regarded as having filed such application in
a timely manner if such person files such application not later than thirty
days after the effective date of this section and pays any applicable late
filing fee prescribed by the general statutes. Upon confirmation of the
receipt of such fee, if applicable, and verification of the exemption
eligibility of such property, the assessor shall approve the exemption for
such property. If taxes, interest or penalties have been paid on the
property for which such exemption is approved, the town of
Middletown shall reimburse such person in an amount equal to the
amount by which such taxes, interest and penalties exceed any taxes
payable if the application had been filed in a timely manner.
Sec. 7. (Effective from passage) Notwithstanding the provisions of
subparagraph (B) of subdivision (74) of section 12-81 of the general
statutes, any person otherwise eligible for a 2019, 2020 and 2021 grand
list exemption pursuant to said subdivision in the city of New Haven,
except that such person failed to file the required exemption
applications within the time periods prescribed, shall be regarded as
having filed such applications in a timely manner if such person files
such applications not later than thirty days after the effective date of this
section and pays the late filing fees pursuant to section 12-81k of the
general statutes. Upon confirmation of the receipt of such fees and
verification of the exemption eligibility of the vehicles included in such
applications, the assessor shall approve the exemptions for such
property. If taxes, interest or penalties have been paid on the property
for which such exemptions are approved, the city of New Haven shall
reimburse such person in an amount equal to the amount by which such
taxes, interest and penalties exceed any taxes payable if the applications Substitute Senate Bill No. 464
Special Act No. 22-20 5 of 6
had been filed in a timely manner.
Sec. 8. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2021 grand list exemption pursuant to said
subdivision in the town of Watertown, except that such person failed to
file the required statement within the time period prescribed, shall be
regarded as having filed such statement in a timely manner if such
person files such statement not later than thirty days after the effective
date of this section and pays the late filing fee pursuant to section 12-
81k of the general statutes. Upon confirmation of the receipt of such fee
and verification of the exemption eligibility of such property, the
assessor shall approve the exemption for such property. If taxes, interest
or penalties have been paid on the property for which such exemption
is approved, the town of Watertown shall reimburse such person in an
amount equal to the amount by which such taxes, interest and penalties
exceed any taxes payable if the statement had been filed in a timely
manner.
Sec. 9. (Effective from passage) Notwithstanding the provisions of
subparagraph (B) of subdivision (72) of section 12-81 of the general
statutes, any person otherwise eligible for a 2021 grand list exemption
pursuant to said subdivision in the town of West Hartford, except that
such person failed to file the required exemption application within the
time period prescribed shall be regarded as having filed such
application in a timely manner if such person files such application not
later than thirty days after the effective date of this section and pays the
late filing fee pursuant to section 12-81k of the general statutes. Upon
confirmation of the receipt of such fee and verification of the exemption
eligibility of the machinery and equipment included in such application,
the assessor shall approve the exemption for such property. If taxes,
interest or penalties have been paid on the property for which such
exemptions are approved, the town of West Hartford shall reimburse Substitute Senate Bill No. 464
Special Act No. 22-20 6 of 6
such person in an amount equal to the amount by which such taxes,
interest and penalties exceed any taxes payable if the application had
been filed in a timely manner.
Sec. 10. (Effective from passage) Notwithstanding the provisions of
subdivision (76) of section 12-81 of the general statutes, any person
otherwise eligible for a 2020 and 2021 grand list exemption pursuant to
said subdivision in the town of Windsor Locks, except that such person
failed to file the required statements within the time periods prescribed,
shall be regarded as having filed such statements in a timely manner if
such person files such statements not later than thirty days after the
effective date of this section and pays the late filing fees pursuant to
section 12-81k of the general statutes. Upon confirmation of the receipt
of such fees and verification of the exemption eligibility of such
property, the assessor shall approve the exemptions for such property.
If taxes, interest or penalties have been paid on the property for which
such exemptions are approved, the town of Windsor Locks shall
reimburse such person in an amount equal to the amount by which such
taxes, interest and penalties exceed any taxes payable if the statements
had been filed in a timely manner.