OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
SB-1234
AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN
GRAND LIST EXEMPTIONS.
Primary Analyst: LG 4/28/23
Contributing Analyst(s):
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 24 $ FY 25 $
Berlin; Thompson; Thomaston;
West Haven; West Hartford
Cost/Revenue
Loss
See Below None
Explanation
The bill allows taxpayers in Berlin, Thompson, Thomaston, West
Haven, and West Hartford to receive tax exemptions that they would
have otherwise been eligible to receive if they had not missed the filing
deadline for such exemptions in certain years. Depending on whether
the payments have already been made, this results in a cost to these
towns to reimburse such taxpayers, or a revenue loss. It is anticipated
that any impact would only occur in FY 24.
The Out Years
The bill has no out years impact.