Connecticut 2024 Regular Session

Connecticut Senate Bill SB00447 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
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3		-	LCO 1 of 4
	3	+	LCO No. 3107 1 of 4
4	4
5		-	General Assembly ~~Substitute~~ Bill No. 447
	5	+	General Assembly Raised Bill No. 447
6	6		February Session, 2024
	7	+	LCO No. 3107
7	8
	9	+
	10	+	Referred to Committee on FINANCE, REVENUE AND
	11	+	BONDING
	12	+
	13	+
	14	+	Introduced by:
	15	+	(FIN)
8	16
9	17
10	18
11	19
12	20		AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND
13	21		LIST EXEMPTIONS AND AUTHORIZING THE DEFERRAL OF A
14	22		CERTAIN MUNICIPALITY'S REAL PROPERTY REVALUATION.
15	23		Be it enacted by the Senate and House of Representatives in General
16	24		Assembly convened:
17	25
18	26		Section 1. (Effective July 1, 2024) Notwithstanding the provisions of 1
19		-	subdivision (76) of section 12-81 of the general statutes, any person 2
20		-	otherwise eligible for a 2023 grand list exemption pursuant to said 3
21		-	subdivision (76) in the town of Litchfield, except that such person failed 4
22		-	to file the required exemption application within the time period 5
23		-	prescribed, shall be regarded as having filed said application in a timely 6
24		-	manner if such person files said application not later than thirty days 7
25		-	after the effective date of this section, and pays the late filing fee 8
26		-	pursuant to section 12-81k of the general statutes. Upon confirmation of 9
27		-	the receipt of such fee and verification of the exemption eligibility of the 10
28		-	machinery and equipment included in such application, the assessor 11
29		-	shall approve the exemption for such property. If taxes, interest or 12
30		-	penalties have been paid on the property for which such exemption is 13
31		-	approved, the town of Litchfield shall reimburse such person in an 14
32		-	amount equal to the amount by which such taxes, interest or penalties 15
33		-	exceed any taxes payable if the application had been filed in a timely 16
34		-	manner. 17
35		-	Sec. 2. (Effective July 1, 2024) Notwithstanding the provisions of 18 Substitute Bill No. 447
	27	+	section 12-89 of the general statutes, any person otherwise eligible for a 2
	28	+	2021 grand list exemption pursuant to subdivision (58) of section 12-81 3
	29	+	of the general statutes in the town of Manchester, except that such 4
	30	+	person failed to file the required exemption application within the time 5
	31	+	period prescribed, shall be regarded as having filed such application in 6
	32	+	a timely manner if such person files such application not later than thirty 7
	33	+	days after the effective date of this section and pays any applicable late 8
	34	+	filing fee prescribed by the general statutes. Upon confirmation of the 9
	35	+	receipt of such fee, if applicable, and verification of the exemption 10
	36	+	eligibility of such property, the assessor shall approve the exemption for 11
	37	+	such property. If taxes, interest or penalties have been paid on the 12
	38	+	property for which such exemption is approved, the town of 13
	39	+	Manchester shall reimburse such person in an amount equal to the 14 Raised Bill No. 447
36	40
37	41
38		-	LCO 2 of 4
39	42
40		-	section 12-89 of the general statutes, any person otherwise eligible for a 19
41		-	2021 grand list exemption pursuant to subdivision (58) of section 12-81 20
42		-	of the general statutes in the town of Manchester, except that such 21
43		-	person failed to file the required exemption application within the time 22
44		-	period prescribed, shall be regarded as having filed such application in 23
45		-	a timely manner if such person files such application not later than thirty 24
46		-	days after the effective date of this section and pays any applicable late 25
47		-	filing fee prescribed by the general statutes. Upon confirmation of the 26
48		-	receipt of such fee, if applicable, and verification of the exemption 27
49		-	eligibility of such property, the assessor shall approve the exemption for 28
50		-	such property. If taxes, interest or penalties have been paid on the 29
51		-	property for which such exemption is approved, the town of 30
52		-	Manchester shall reimburse such person in an amount equal to the 31
53		-	amount by which such taxes, interest and penalties exceed any taxes 32
54		-	payable if the application had been filed in a timely manner. 33
	43	+	LCO No. 3107 2 of 4
	44	+
	45	+	amount by which such taxes, interest and penalties exceed any taxes 15
	46	+	payable if the application had been filed in a timely manner. 16
	47	+	Sec. 2. (Effective July 1, 2024) Notwithstanding the provisions of 17
	48	+	subparagraph (A) of subdivision (7) of section 12-81 of the general 18
	49	+	statutes and section 12-87a of the general statutes, any person otherwise 19
	50	+	eligible for a 2021, 2022 and 2023 grand list exemption pursuant to said 20
	51	+	subdivision (7) in the town of Middletown, except that such person 21
	52	+	failed to file the required statements within the time period prescribed, 22
	53	+	shall be regarded as having filed such statements in a timely manner if 23
	54	+	such person files such statements not later than thirty days after the 24
	55	+	effective date of this section, and pays the late filing fees pursuant to 25
	56	+	section 12-87a of the general statutes. Upon confirmation of the receipt 26
	57	+	of such fees and verification of the exemption eligibility of such 27
	58	+	property, the assessor shall approve the exemptions for such property. 28
	59	+	If taxes, interest or penalties have been paid on the property for which 29
	60	+	such exemptions are approved, the town of Middletown shall reimburse 30
	61	+	such person in an amount equal to the amount by which such taxes, 31
	62	+	interest and penalties exceed any taxes payable if the statements had 32
	63	+	been filed in a timely manner. 33
55	64		Sec. 3. (Effective July 1, 2024) Notwithstanding the provisions of 34
56		-	subsection (c) of subdivision (11) of section 12-81 of the general statutes 35
57		-	and section 12-87a of the general statutes, any person otherwise eligible 36
58		-	for a 2021 and 2022 grand list exemption in the town of Middletown, 37
59		-	except that such person failed to submit evidence of certification 38
60		-	pursuant to section 12-89a of the general statutes within the time period 39
61		-	prescribed by the assessor or board of assessors or failed to file the 40
62		-	required statements within the time period prescribed, or both, shall be 41
63		-	regarded as having filed such evidence of certification or statements in 42
64		-	a timely manner if such person files such evidence of certification or 43
65		-	statements, or both, as required by the assessor, not later than thirty 44
66		-	days after the effective date of this section and pays the late filing fees 45
67		-	pursuant to section 12-87a of the general statutes. Upon confirmation of 46
68		-	the receipt of such fees and verification of the exemption eligibility of 47
69		-	such property, the assessor shall approve the exemptions for such 48
70		-	property. If taxes, interest or penalties have been paid on the property 49
71		-	for which such exemptions are approved, the town of Middletown shall 50
72		-	reimburse such person in an amount equal to the amount by which such 51
73		-	taxes, interest and penalties exceed any taxes payable if the evidence of 52 Substitute Bill No. 447
	65	+	subdivision (76) of section 12-81 of the general statutes, any person 35
	66	+	otherwise eligible for a 2019, 2020, 2021 and 2022 grand list exemption 36
	67	+	pursuant to said subdivision (76) in the town of Thomaston, except that 37
	68	+	such person failed to file the required exemption applications within the 38
	69	+	time period prescribed, shall be regarded as having filed said 39
	70	+	applications in a timely manner if such person files said applications not 40
	71	+	later than thirty days after the effective date of this section, and pays the 41
	72	+	late filing fees pursuant to section 12-81k of the general statutes. Upon 42
	73	+	confirmation of the receipt of such fees and verification of the exemption 43
	74	+	eligibility of the machinery and equipment included in such application, 44
	75	+	the assessor shall approve the exemptions for such property. If taxes, 45
	76	+	interest or penalties have been paid on the property for which such 46
	77	+	exemptions are approved, the town of Thomaston shall reimburse such 47
	78	+	person in an amount equal to the amount by which such taxes, interest 48 Raised Bill No. 447
74	79
75	80
76		-	LCO 3 of 4
77	81
78		-	certification or statements, or both, had been filed in a timely manner. 53
79		-	Sec. 4. (Effective July 1, 2024) Notwithstanding the provisions of 54
80		-	subdivision (76) of section 12-81 of the general statutes, any person 55
81		-	otherwise eligible for a 2022 grand list exemption pursuant to said 56
82		-	subdivision (76) in the town of Thomaston, except that such person 57
83		-	failed to file the required exemption application within the time period 58
84		-	prescribed, shall be regarded as having filed said application in a timely 59
85		-	manner if such person files said application not later than thirty days 60
86		-	after the effective date of this section and pays the late filing fee 61
87		-	pursuant to section 12-81k of the general statutes. Upon confirmation of 62
88		-	the receipt of such fee and verification of the exemption eligibility of the 63
89		-	machinery and equipment included in such application, the assessor 64
90		-	shall approve the exemption for such property. If taxes, interest or 65
91		-	penalties have been paid on the property for which such exemption is 66
92		-	approved, the town of Thomaston shall reimburse such person in an 67
93		-	amount equal to the amount by which such taxes, interest or penalties 68
94		-	exceed any taxes payable if the application had been filed in a timely 69
95		-	manner. 70
96		-	Sec. 5. (Effective July 1, 2024) Notwithstanding the provisions of 71
97		-	subdivision (76) of section 12-81 of the general statutes, any person 72
98		-	otherwise eligible for a 2023 grand list exemption pursuant to said 73
99		-	subdivision (76) in the city of West Haven, except that such person failed 74
100		-	to file the required exemption application within the time period 75
101		-	prescribed, shall be regarded as having filed said application in a timely 76
102		-	manner if such person files said application not later than thirty days 77
103		-	after the effective date of this section, and pays the late filing fee 78
104		-	pursuant to section 12-81k of the general statutes. Upon confirmation of 79
105		-	the receipt of such fee and verification of the exemption eligibility of the 80
106		-	machinery and equipment included in such application, the assessor 81
107		-	shall approve the exemption for such property. If taxes, interest or 82
108		-	penalties have been paid on the property for which such exemption is 83
109		-	approved, the city of West Haven shall reimburse such person in an 84
110		-	amount equal to the amount by which such taxes, interest or penalties 85
111		-	exceed any taxes payable if the application had been filed in a timely 86 Substitute Bill No. 447
	82	+	LCO No. 3107 3 of 4
	83	+
	84	+	or penalties exceed any taxes payable if the applications had been filed 49
	85	+	in a timely manner. 50
	86	+	Sec. 4. (Effective July 1, 2024) Notwithstanding the provisions of 51
	87	+	subdivision (76) of section 12-81 of the general statutes, any person 52
	88	+	otherwise eligible for a 2023 grand list exemption pursuant to said 53
	89	+	subdivision (76) in the city of West Haven, except that such person failed 54
	90	+	to file the required exemption application within the time period 55
	91	+	prescribed, shall be regarded as having filed said application in a timely 56
	92	+	manner if such person files said application not later than thirty days 57
	93	+	after the effective date of this section, and pays the late filing fee 58
	94	+	pursuant to section 12-81k of the general statutes. Upon confirmation of 59
	95	+	the receipt of such fee and verification of the exemption eligibility of the 60
	96	+	machinery and equipment included in such application, the assessor 61
	97	+	shall approve the exemption for such property. If taxes, interest or 62
	98	+	penalties have been paid on the property for which such exemption is 63
	99	+	approved, the city of West Haven shall reimburse such person in an 64
	100	+	amount equal to the amount by which such taxes, interest or penalties 65
	101	+	exceed any taxes payable if the application had been filed in a timely 66
	102	+	manner. 67
	103	+	Sec. 5. (Effective from passage) Notwithstanding the provisions of 68
	104	+	section 12-62 of the general statutes or any municipal charter, special act 69
	105	+	or home rule ordinance, the town of Stratford may defer the 70
	106	+	implementation of the revaluation of real property required for the 71
	107	+	assessment year commencing October 1, 2024, until the assessment year 72
	108	+	commencing October 1, 2025, provided such deferral is approved by the 73
	109	+	legislative body of said town. The rate maker, as defined in section 12-74
	110	+	131 of the general statutes, in said town may prepare new rate bills 75
	111	+	under the provisions of chapter 204 of the general statutes in order to 76
	112	+	carry out the provisions of this section. Any required revaluation 77
	113	+	subsequent to any deferred implementation of a revaluation pursuant 78
	114	+	to this section shall recommence at the point in the schedule prescribed 79
	115	+	pursuant to section 12-62 of the general statutes that said town was 80
	116	+	following prior to such deferral. 81 Raised Bill No. 447
112	117
113	118
114		-	LCO 4 of 4
115	119
116		-	manner. 87
117		-	Sec. 6. (Effective from passage) Notwithstanding the provisions of 88
118		-	section 12-62 of the general statutes or any municipal charter, special act 89
119		-	or home rule ordinance, the town of Stratford may defer the 90
120		-	implementation of the revaluation of real property required for the 91
121		-	assessment year commencing October 1, 2024, until the assessment year 92
122		-	commencing October 1, 2025, provided such deferral is approved by the 93
123		-	legislative body of said town. The rate maker, as defined in section 12-94
124		-	131 of the general statutes, in said town may prepare new rate bills 95
125		-	under the provisions of chapter 204 of the general statutes in order to 96
126		-	carry out the provisions of this section. Any required revaluation 97
127		-	subsequent to any deferred implementation of a revaluation pursuant 98
128		-	to this section shall recommence at the point in the schedule prescribed 99
129		-	pursuant to section 12-62 of the general statutes that said town was 100
130		-	following prior to such deferral. 101
	120	+	LCO No. 3107 4 of 4
	121	+
131	122		This act shall take effect as follows and shall amend the following
132	123		sections:
133	124
134	125		Section 1 July 1, 2024 New section
135	126		Sec. 2 July 1, 2024 New section
136	127		Sec. 3 July 1, 2024 New section
137	128		Sec. 4 July 1, 2024 New section
138		-	Sec. 5 July 1, 2024 New section
139		-	Sec. 6 from passage New section
	129	+	Sec. 5 from passage New section
140	130
141		-	FIN Joint Favorable Subst.
	131	+	Statement of Purpose:
	132	+	To (1) allow certain persons to file for certain property tax exemptions,
	133	+	notwithstanding certain statutory deadlines, and (2) authorize the town
	134	+	of Stratford to defer the revaluation of real property in said town by one
	135	+	year.
	136	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	137	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	138	+	underlined.]
142	139