Connecticut 2023 Regular Session

Connecticut Senate Bill SB01234 Compare Versions

Version 1 (Old)

Version 2 (New)

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7	5		General Assembly Raised Bill No. 1234
8	6		January Session, 2023
9	7		LCO No. 5008
10	8
11	9
12	10		Referred to Committee on FINANCE, REVENUE AND
13	11		BONDING
14	12
15	13
16	14		Introduced by:
17	15		(FIN)
	16	+
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20	19
21	20		AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND
22	21		LIST EXEMPTIONS.
23	22		Be it enacted by the Senate and House of Representatives in General
24	23		Assembly convened:
25	24
26	25		Section 1. (Effective July 1, 2023) Notwithstanding the provisions of 1
27	26		subdivision (76) of section 12-81 of the general statutes, any person 2
28	27		otherwise eligible for a 2022 grand list exemption pursuant to said 3
29	28		subdivision in the town of Berlin, except that such person failed to file 4
30	29		the required statement within the time period prescribed, shall be 5
31	30		regarded as having filed such statement in a timely manner if such 6
32	31		person files such statement not later than thirty days after the effective 7
33	32		date of this section and pays the late filing fee pursuant to section 12-8
34	33		81k of the general statutes. Upon confirmation of the receipt of such fee 9
35	34		and verification of the exemption eligibility of such property, the 10
36		-	assessor shall approve the exemption for such property. If taxes, 11
37		-	~~interest~~ or penalties have been paid on the property for which such 12
38		-	~~exemption~~ is approved, the town of Berlin shall reimburse such person 13
39		-	~~in an~~ amount equal to the amount by which such taxes, interest and 14
40		-	~~penalties~~ exceed any taxes payable if the statement had been filed in a 15 Bill No. 1234
	35	+	assessor shall approve the exemption for such property. If taxes, interest 11
	36	+	or penalties have been paid on the property for which such exemption 12
	37	+	is approved, the town of Berlin shall reimburse such person in an 13
	38	+	amount equal to the amount by which such taxes, interest and penalties 14
	39	+	exceed any taxes payable if the statement had been filed in a timely 15 Raised Bill No. 1234
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46	42
47		-	timely manner. 16
	43	+	LCO No. 5008 2 of 4
	44	+
	45	+	manner. 16
48	46		Sec. 2. (Effective July 1, 2023) Notwithstanding the provisions of 17
49	47		subdivision (76) of section 12-81 of the general statutes, any person 18
50	48		otherwise eligible for a 2019, 2020, 2021 and 2022 grand list exemption 19
51		-	pursuant to said subdivision in the town of Thomaston, except that 20
52		-	~~such~~ person failed to file the required statements within the time 21
53		-	~~period~~ prescribed, shall be regarded as having filed such statements in 22
54		-	~~a timely~~ manner if such person files such statements not later than 23
55		-	~~thirty days~~ after the effective date of this section and pays the late 24
56		-	~~filing fees~~ pursuant to section 12-81k of the general statutes. Upon 25
57		-	~~confirmation of~~ the receipt of such fees and verification of the 26
58		-	~~exemption eligibility of~~ such property, the assessor shall approve the 27
59		-	~~exemptions for such~~ property. If taxes, interest or penalties have been 28
60		-	~~paid on the property~~ for which such exemptions are approved, the 29
61		-	~~town of Thomaston shall~~ reimburse such person in an amount equal to 30
62		-	~~the amount by which such~~ taxes, interest and penalties exceed any 31
63		-	~~taxes payable if the statements~~ had been filed in a timely manner. 32
	49	+	pursuant to said subdivision in the town of Thomaston, except that such 20
	50	+	person failed to file the required statements within the time period 21
	51	+	prescribed, shall be regarded as having filed such statements in a timely 22
	52	+	manner if such person files such statements not later than thirty days 23
	53	+	after the effective date of this section and pays the late filing fees 24
	54	+	pursuant to section 12-81k of the general statutes. Upon confirmation of 25
	55	+	the receipt of such fees and verification of the exemption eligibility of 26
	56	+	such property, the assessor shall approve the exemptions for such 27
	57	+	property. If taxes, interest or penalties have been paid on the property 28
	58	+	for which such exemptions are approved, the town of Thomaston shall 29
	59	+	reimburse such person in an amount equal to the amount by which such 30
	60	+	taxes, interest and penalties exceed any taxes payable if the statements 31
	61	+	had been filed in a timely manner. 32
64	62		Sec. 3. (Effective July 1, 2023) Notwithstanding the provisions of 33
65	63		subdivision (76) of section 12-81 of the general statutes, any person 34
66	64		otherwise eligible for a 2021 grand list exemption pursuant to said 35
67	65		subdivision in the town of Thompson, except that such person failed to 36
68	66		file the required statement within the time period prescribed, shall be 37
69	67		regarded as having filed such statement in a timely manner if such 38
70	68		person files such statement not later than thirty days after the effective 39
71	69		date of this section and pays the late filing fee pursuant to section 12-40
72	70		81k of the general statutes. Upon confirmation of the receipt of such fee 41
73	71		and verification of the exemption eligibility of such property, the 42
74		-	assessor shall approve the exemption for such property. If taxes, 43
75		-	~~interest~~ or penalties have been paid on the property for which such 44
76		-	~~exemption~~ is approved, the town of Thompson shall reimburse such 45
77		-	~~person in an~~ amount equal to the amount by which such taxes, interest 46
78		-	~~and penalties~~ exceed any taxes payable if the statement had been filed 47
79		-	~~in a timely~~ manner. 48 Bill No. 1234
	72	+	assessor shall approve the exemption for such property. If taxes, interest 43
	73	+	or penalties have been paid on the property for which such exemption 44
	74	+	is approved, the town of Thompson shall reimburse such person in an 45
	75	+	amount equal to the amount by which such taxes, interest and penalties 46
	76	+	exceed any taxes payable if the statement had been filed in a timely 47
	77	+	manner. 48 Raised Bill No. 1234
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86	83		Sec. 4. (Effective July 1, 2023) Notwithstanding the provisions of 49
87	84		subparagraph (A) of subdivision (7) of section 12-81 of the general 50
88		-	statutes and section 12-87a of the general statutes, any person 51
89		-	~~otherwise~~ eligible for a 2021 grand list exemption pursuant to said 52
90		-	~~subdivision in~~ the town of West Hartford, except that such person 53
91		-	~~failed to file the~~ required statement within the time period prescribed, 54
92		-	~~shall be regarded~~ as having filed such statement in a timely manner if 55
93		-	~~such person files~~ such statement not later than thirty days after the 56
94		-	~~effective date of this~~ section and pays the late filing fee pursuant to 57
95		-	~~section 12-87a of the~~ general statutes. Upon confirmation of the receipt 58
96		-	~~of such fee and~~ verification of the exemption eligibility of such 59
97		-	~~property, the assessor~~ shall approve the exemption for such property. 60
98		-	~~If taxes, interest or~~ penalties have been paid on the property for which 61
99		-	~~such exemption is~~ approved, the town of West Hartford shall 62
100		-	~~reimburse such person in an~~ amount equal to the amount by which 63
101		-	~~such taxes, interest and penalties~~ exceed any taxes payable if the 64
102		-	~~statement had been filed in a timely~~ manner. 65
	85	+	statutes and section 12-87a of the general statutes, any person otherwise 51
	86	+	eligible for a 2021 grand list exemption pursuant to said subdivision in 52
	87	+	the town of West Hartford, except that such person failed to file the 53
	88	+	required statement within the time period prescribed, shall be regarded 54
	89	+	as having filed such statement in a timely manner if such person files 55
	90	+	such statement not later than thirty days after the effective date of this 56
	91	+	section and pays the late filing fee pursuant to section 12-87a of the 57
	92	+	general statutes. Upon confirmation of the receipt of such fee and 58
	93	+	verification of the exemption eligibility of such property, the assessor 59
	94	+	shall approve the exemption for such property. If taxes, interest or 60
	95	+	penalties have been paid on the property for which such exemption is 61
	96	+	approved, the town of West Hartford shall reimburse such person in an 62
	97	+	amount equal to the amount by which such taxes, interest and penalties 63
	98	+	exceed any taxes payable if the statement had been filed in a timely 64
	99	+	manner. 65
103	100		Sec. 5. (Effective July 1, 2023) Notwithstanding the provisions of 66
104	101		subdivision (76) of section 12-81 of the general statutes, any person 67
105	102		otherwise eligible for a 2021 grand list exemption pursuant to said 68
106	103		subdivision in the city of West Haven, except that such person failed to 69
107	104		file the required statement within the time period prescribed, shall be 70
108	105		regarded as having filed such statement in a timely manner if such 71
109	106		person files such statement not later than thirty days after the effective 72
110	107		date of this section and pays the late filing fee pursuant to section 12-73
111	108		81k of the general statutes. Upon confirmation of the receipt of such fee 74
112	109		and verification of the exemption eligibility of such property, the 75
113		-	assessor shall approve the exemption for such property. If taxes, 76
114		-	~~interest~~ or penalties have been paid on the property for which such 77
115		-	~~exemption~~ is approved, the city of West Haven shall reimburse such 78
116		-	~~person in an~~ amount equal to the amount by which such taxes, interest 79
117		-	~~and penalties~~ exceed any taxes payable if the statement had been filed 80
118		-	~~in a timely~~ manner. 81 Bill No. 1234
	110	+	assessor shall approve the exemption for such property. If taxes, interest 76
	111	+	or penalties have been paid on the property for which such exemption 77
	112	+	is approved, the city of West Haven shall reimburse such person in an 78
	113	+	amount equal to the amount by which such taxes, interest and penalties 79
	114	+	exceed any taxes payable if the statement had been filed in a timely 80
	115	+	manner. 81 Raised Bill No. 1234
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125	121		This act shall take effect as follows and shall amend the following
126	122		sections:
127	123
128	124		Section 1 July 1, 2023 New section
129	125		Sec. 2 July 1, 2023 New section
130	126		Sec. 3 July 1, 2023 New section
131	127		Sec. 4 July 1, 2023 New section
132	128		Sec. 5 July 1, 2023 New section
133	129
134		-	FIN Joint Favorable
	130	+	Statement of Purpose:
	131	+	To allow certain persons to file for property tax exemptions,
	132	+	notwithstanding certain statutory deadlines.
	133	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	134	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	135	+	underlined.]
135	136