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.
As Amended by Senate "A" (LCO 8939)
House Calendar No.: 618
Senate Calendar No.: 408
Primary Analyst: LG 5/31/23
Contributing Analyst(s):
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 24 $ FY 25 $
Policy & Mgmt., Off. GF - Cost See Below See Below
Note: GF=General Fund
Municipal Impact:
Municipalities Effect FY 24 $ FY 25 $
Berlin; Bloomfield; East
Hampton; Middletown;
Thomaston; Thompson; West
Hartford; West Haven
Cost/Revenue
Loss
See Below None
Manchester Uncertain See Below See Below
Norwalk Potential
Revenue Gain
See Below See Below
Windham Revenue Gain See Below See Below
Explanation
The bill makes various changes impacting town finances as described
below.
Sections 1-8 allow taxpayers in Berlin, Bloomfield, East Hampton,
Middletown, Thomaston, Thompson, West Hartford, and West Haven
to receive tax exemptions that they would have otherwise been eligible
to receive if they had not missed the filing deadline for such exemptions 2023SB-01234-R01-FN.DOCX Page 2 of 2
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.
Section 9 validates the plan of consolidation between the town of
Manchester and the Eighth Utilities District. Any impact to Manchester
and the Eighth Utilities District will depend on the terms of the
consolidation.
Section 10 validates the notice of assessment increase for the October
1, 2022, grand list for the city of Norwalk. This may result in potential
revenue gain to Norwalk beginning in FY 24 to the extent this results in
an assessment increase.
Section 11 permits the town of Windham to update statements filed
with the Office of Policy and Management (OPM) related to the motor
vehicle property tax grants. This results in a cost to OPM and a
corresponding revenue gain to the town of Windham in FY 24 and FY
25.
Senate "A" eliminates the original bill and its associated fiscal impact,
and results in the impact described above.
The Out Years
The annualized ongoing fiscal impact identified above would
continue into the future subject to terms of the town of Manchester
consolidations and the assessment increase for the city of Norwalk.
The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly, solely
for the purposes of information, summarization and explanation and does not represent the intent of the General
Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety of
informational sources, including the analyst’s professional knowledge. Whenever applicable, agency data is
consulted as part of the analysis, however final products do not necessarily reflect an assessment from any
specific department.