Connecticut 2023 Regular Session

Connecticut House Bill HB05861

Introduced
1/18/23  
Refer
1/18/23  

Caption

An Act Concerning Income And Expense Information And Income-producing Real Property.

Impact

The proposed amendments in HB05861 would standardize the penalties for property owners who do not submit their income and expense forms on time or who submit inaccurate information. With the introduction of a postmark system to determine whether forms are delinquent, the bill emphasizes the importance of clarity in the filing process for taxpayers. This change could potentially reduce disputes and confusion surrounding deadlines and penalties, thereby fostering a more efficient regulatory environment for income-producing real estate.

Summary

House Bill 05861 aims to amend section 12-63c of the general statutes in order to establish uniform penalties associated with the failure to file an annual income and expense form for income-producing real property. The bill indicates a clear strategy to ensure accurate grand list information, which is crucial for assessing property taxes. By doing so, it seeks to promote compliance among property owners, ensuring that they provide the requisite financial information in a timely and accurate manner. This aligns with the broader goal of enhancing transparency and accountability in property taxation.

Contention

The introduction of HB05861 may not be without contention. While proponents of the bill argue that the uniformity in penalties and the clarification on filing deadlines will significantly enhance tax compliance, there may be concerns raised regarding the burden placed on taxpayers who may find the process more complicated. Discussions around this bill will likely focus on balancing effective enforcement of tax regulations without imposing excessive penalties or administrative burdens on property owners. Stakeholders in the real estate market may have varying views on how these changes could affect their operational costs and compliance responsibilities.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00452

An Act Concerning The Property Tax Appeals Process And The Penalty Related To The Submission Of Income And Expenses Information For Rental Properties.

CT SB00076

An Act Reducing The Personal Income Tax Marginal Rates For Certain Taxpayers And Concerning The Asset Expense Deduction For Corporations.

CT SB00384

An Act Concerning The Low-income Energy Advisory Board.

CT HB05446

An Act Concerning Funding For Community Access Television, The Connecticut Television Network And Low-income Internet Access And Taxation Of Communications Services Providers.

CT SB00157

An Act Concerning A Research And Development Expenses Tax Credit For Pass-through Entities.

CT HB05513

An Act Concerning The Deduction And Withholding Of Personal Income Tax From Certain Payments And Distributions.

CT SB00252

An Act Concerning Referenda, Independent Expenditures And Other Campaign Finance Changes.

CT HB05072

An Act Concerning Personal Income Tax Deductions For Seniors.

CT SB00028

An Act Concerning The Qualifying Income Thresholds For The Social Security Benefits Deduction From The Personal Income Tax.

CT SB00344

An Act Concerning Certain Federal Veterans' Benefits And Income Eligibility Determinations For Certain Public Assistance Programs.

Similar Bills

No similar bills found.