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General Assembly Raised Bill No. 447
February Session, 2024
LCO No. 3107
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND
LIST EXEMPTIONS AND AUTHORIZING THE DEFERRAL OF A
CERTAIN MUNICIPALITY'S REAL PROPERTY REVALUATION.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective July 1, 2024) Notwithstanding the provisions of 1
section 12-89 of the general statutes, any person otherwise eligible for a 2
2021 grand list exemption pursuant to subdivision (58) of section 12-81 3
of the general statutes in the town of Manchester, except that such 4
person failed to file the required exemption application within the time 5
period prescribed, shall be regarded as having filed such application in 6
a timely manner if such person files such application not later than thirty 7
days after the effective date of this section and pays any applicable late 8
filing fee prescribed by the general statutes. Upon confirmation of the 9
receipt of such fee, if applicable, and verification of the exemption 10
eligibility of such property, the assessor shall approve the exemption for 11
such property. If taxes, interest or penalties have been paid on the 12
property for which such exemption is approved, the town of 13
Manchester shall reimburse such person in an amount equal to the 14 Raised Bill No. 447
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amount by which such taxes, interest and penalties exceed any taxes 15
payable if the application had been filed in a timely manner. 16
Sec. 2. (Effective July 1, 2024) Notwithstanding the provisions of 17
subparagraph (A) of subdivision (7) of section 12-81 of the general 18
statutes and section 12-87a of the general statutes, any person otherwise 19
eligible for a 2021, 2022 and 2023 grand list exemption pursuant to said 20
subdivision (7) in the town of Middletown, except that such person 21
failed to file the required statements within the time period prescribed, 22
shall be regarded as having filed such statements in a timely manner if 23
such person files such statements not later than thirty days after the 24
effective date of this section, and pays the late filing fees pursuant to 25
section 12-87a of the general statutes. Upon confirmation of the receipt 26
of such fees and verification of the exemption eligibility of such 27
property, the assessor shall approve the exemptions for such property. 28
If taxes, interest or penalties have been paid on the property for which 29
such exemptions are approved, the town of Middletown shall reimburse 30
such person in an amount equal to the amount by which such taxes, 31
interest and penalties exceed any taxes payable if the statements had 32
been filed in a timely manner. 33
Sec. 3. (Effective July 1, 2024) Notwithstanding the provisions of 34
subdivision (76) of section 12-81 of the general statutes, any person 35
otherwise eligible for a 2019, 2020, 2021 and 2022 grand list exemption 36
pursuant to said subdivision (76) in the town of Thomaston, except that 37
such person failed to file the required exemption applications within the 38
time period prescribed, shall be regarded as having filed said 39
applications in a timely manner if such person files said applications not 40
later than thirty days after the effective date of this section, and pays the 41
late filing fees pursuant to section 12-81k of the general statutes. Upon 42
confirmation of the receipt of such fees and verification of the exemption 43
eligibility of the machinery and equipment included in such application, 44
the assessor shall approve the exemptions for such property. If taxes, 45
interest or penalties have been paid on the property for which such 46
exemptions are approved, the town of Thomaston shall reimburse such 47
person in an amount equal to the amount by which such taxes, interest 48 Raised Bill No. 447
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or penalties exceed any taxes payable if the applications had been filed 49
in a timely manner. 50
Sec. 4. (Effective July 1, 2024) Notwithstanding the provisions of 51
subdivision (76) of section 12-81 of the general statutes, any person 52
otherwise eligible for a 2023 grand list exemption pursuant to said 53
subdivision (76) in the city of West Haven, except that such person failed 54
to file the required exemption application within the time period 55
prescribed, shall be regarded as having filed said application in a timely 56
manner if such person files said application not later than thirty days 57
after the effective date of this section, and pays the late filing fee 58
pursuant to section 12-81k of the general statutes. Upon confirmation of 59
the receipt of such fee and verification of the exemption eligibility of the 60
machinery and equipment included in such application, the assessor 61
shall approve the exemption for such property. If taxes, interest or 62
penalties have been paid on the property for which such exemption is 63
approved, the city of West Haven shall reimburse such person in an 64
amount equal to the amount by which such taxes, interest or penalties 65
exceed any taxes payable if the application had been filed in a timely 66
manner. 67
Sec. 5. (Effective from passage) Notwithstanding the provisions of 68
section 12-62 of the general statutes or any municipal charter, special act 69
or home rule ordinance, the town of Stratford may defer the 70
implementation of the revaluation of real property required for the 71
assessment year commencing October 1, 2024, until the assessment year 72
commencing October 1, 2025, provided such deferral is approved by the 73
legislative body of said town. The rate maker, as defined in section 12-74
131 of the general statutes, in said town may prepare new rate bills 75
under the provisions of chapter 204 of the general statutes in order to 76
carry out the provisions of this section. Any required revaluation 77
subsequent to any deferred implementation of a revaluation pursuant 78
to this section shall recommence at the point in the schedule prescribed 79
pursuant to section 12-62 of the general statutes that said town was 80
following prior to such deferral. 81 Raised Bill No. 447
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This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2024 New section
Sec. 2 July 1, 2024 New section
Sec. 3 July 1, 2024 New section
Sec. 4 July 1, 2024 New section
Sec. 5 from passage New section
Statement of Purpose:
To (1) allow certain persons to file for certain property tax exemptions,
notwithstanding certain statutory deadlines, and (2) authorize the town
of Stratford to defer the revaluation of real property in said town by one
year.
[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.]