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General Assembly Raised Bill No. 1234
January Session, 2023
LCO No. 5008
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
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 July 1, 2023) Notwithstanding the provisions of 1
subdivision (76) of section 12-81 of the general statutes, any person 2
otherwise eligible for a 2022 grand list exemption pursuant to said 3
subdivision in the town of Berlin, 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 town of Berlin 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 Raised Bill No. 1234
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manner. 16
Sec. 2. (Effective July 1, 2023) Notwithstanding the provisions of 17
subdivision (76) of section 12-81 of the general statutes, any person 18
otherwise eligible for a 2019, 2020, 2021 and 2022 grand list exemption 19
pursuant to said subdivision in the town of Thomaston, except that such 20
person failed to file the required statements within the time period 21
prescribed, shall be regarded as having filed such statements in a timely 22
manner if such person files such statements not later than thirty days 23
after the effective date of this section and pays the late filing fees 24
pursuant to section 12-81k of the general statutes. Upon confirmation of 25
the receipt of such fees and verification of the exemption eligibility of 26
such property, the assessor shall approve the exemptions for such 27
property. If taxes, interest or penalties have been paid on the property 28
for which such exemptions are approved, the town of Thomaston shall 29
reimburse such person in an amount equal to the amount by which such 30
taxes, interest and penalties exceed any taxes payable if the statements 31
had been filed in a timely manner. 32
Sec. 3. (Effective July 1, 2023) 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 Thompson, 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 Thompson 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 Raised Bill No. 1234
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Sec. 4. (Effective July 1, 2023) 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
eligible for a 2021 grand list exemption pursuant to said subdivision in 52
the town of West Hartford, except that such person failed to file the 53
required statement within the time period prescribed, shall be regarded 54
as having filed such statement in a timely manner if such person files 55
such statement not later than thirty days after the effective date of this 56
section and pays the late filing fee pursuant to section 12-87a of the 57
general statutes. Upon confirmation of the receipt of such fee and 58
verification of the exemption eligibility of such property, the assessor 59
shall approve the exemption for such property. If taxes, interest or 60
penalties have been paid on the property for which such exemption is 61
approved, the town of West Hartford shall reimburse such person in an 62
amount equal to the amount by which such taxes, interest and penalties 63
exceed any taxes payable if the statement had been filed in a timely 64
manner. 65
Sec. 5. (Effective July 1, 2023) Notwithstanding the provisions of 66
subdivision (76) of section 12-81 of the general statutes, any person 67
otherwise eligible for a 2021 grand list exemption pursuant to said 68
subdivision in the city of West Haven, except that such person failed to 69
file the required statement within the time period prescribed, shall be 70
regarded as having filed such statement in a timely manner if such 71
person files such statement not later than thirty days after the effective 72
date of this section and pays the late filing fee pursuant to section 12-73
81k of the general statutes. Upon confirmation of the receipt of such fee 74
and verification of the exemption eligibility of such property, the 75
assessor shall approve the exemption for such property. If taxes, interest 76
or penalties have been paid on the property for which such exemption 77
is approved, the city of West Haven shall reimburse such person in an 78
amount equal to the amount by which such taxes, interest and penalties 79
exceed any taxes payable if the statement had been filed in a timely 80
manner. 81 Raised Bill No. 1234
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This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2023 New section
Sec. 2 July 1, 2023 New section
Sec. 3 July 1, 2023 New section
Sec. 4 July 1, 2023 New section
Sec. 5 July 1, 2023 New section
Statement of Purpose:
To allow certain persons to file for property tax exemptions,
notwithstanding certain statutory deadlines.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]