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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, 11
interest or penalties have been paid on the property for which such 12
exemption is approved, the town of Berlin shall reimburse such person 13
in an amount equal to the amount by which such taxes, interest and 14
penalties exceed any taxes payable if the statement had been filed in a 15 Bill No. 1234
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timely 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 20
such person failed to file the required statements within the time 21
period prescribed, shall be regarded as having filed such statements in 22
a timely manner if such person files such statements not later than 23
thirty days after the effective date of this section and pays the late 24
filing fees pursuant to section 12-81k of the general statutes. Upon 25
confirmation of the receipt of such fees and verification of the 26
exemption eligibility of such property, the assessor shall approve the 27
exemptions for such property. If taxes, interest or penalties have been 28
paid on the property for which such exemptions are approved, the 29
town of Thomaston shall reimburse such person in an amount equal to 30
the amount by which such taxes, interest and penalties exceed any 31
taxes payable if the statements 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, 43
interest or penalties have been paid on the property for which such 44
exemption is approved, the town of Thompson shall reimburse such 45
person in an amount equal to the amount by which such taxes, interest 46
and penalties exceed any taxes payable if the statement had been filed 47
in a timely manner. 48 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 51
otherwise eligible for a 2021 grand list exemption pursuant to said 52
subdivision in the town of West Hartford, except that such person 53
failed to file the required statement within the time period prescribed, 54
shall be regarded as having filed such statement in a timely manner if 55
such person files such statement not later than thirty days after the 56
effective date of this section and pays the late filing fee pursuant to 57
section 12-87a of the general statutes. Upon confirmation of the receipt 58
of such fee and verification of the exemption eligibility of such 59
property, the assessor shall approve the exemption for such property. 60
If taxes, interest or penalties have been paid on the property for which 61
such exemption is approved, the town of West Hartford shall 62
reimburse such person in an amount equal to the amount by which 63
such taxes, interest and penalties exceed any taxes payable if the 64
statement had been filed in a timely 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, 76
interest or penalties have been paid on the property for which such 77
exemption is approved, the city of West Haven shall reimburse such 78
person in an amount equal to the amount by which such taxes, interest 79
and penalties exceed any taxes payable if the statement had been filed 80
in a timely manner. 81 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
FIN Joint Favorable