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General Assembly Substitute Bill No. 447
February Session, 2024
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
subdivision (76) of section 12-81 of the general statutes, any person 2
otherwise eligible for a 2023 grand list exemption pursuant to said 3
subdivision (76) in the town of Litchfield, except that such person failed 4
to file the required exemption application within the time period 5
prescribed, shall be regarded as having filed said application in a timely 6
manner if such person files said application not later than thirty days 7
after the effective date of this section, and pays the late filing fee 8
pursuant to section 12-81k of the general statutes. Upon confirmation of 9
the receipt of such fee and verification of the exemption eligibility of the 10
machinery and equipment included in such application, the assessor 11
shall approve the exemption for such property. If taxes, interest or 12
penalties have been paid on the property for which such exemption is 13
approved, the town of Litchfield shall reimburse such person in an 14
amount equal to the amount by which such taxes, interest or penalties 15
exceed any taxes payable if the application had been filed in a timely 16
manner. 17
Sec. 2. (Effective July 1, 2024) Notwithstanding the provisions of 18 Substitute Bill No. 447
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section 12-89 of the general statutes, any person otherwise eligible for a 19
2021 grand list exemption pursuant to subdivision (58) of section 12-81 20
of the general statutes in the town of Manchester, except that such 21
person failed to file the required exemption application within the time 22
period prescribed, shall be regarded as having filed such application in 23
a timely manner if such person files such application not later than thirty 24
days after the effective date of this section and pays any applicable late 25
filing fee prescribed by the general statutes. Upon confirmation of the 26
receipt of such fee, if applicable, and verification of the exemption 27
eligibility of such property, the assessor shall approve the exemption for 28
such property. If taxes, interest or penalties have been paid on the 29
property for which such exemption is approved, the town of 30
Manchester shall reimburse such person in an amount equal to the 31
amount by which such taxes, interest and penalties exceed any taxes 32
payable if the application had been filed in a timely manner. 33
Sec. 3. (Effective July 1, 2024) Notwithstanding the provisions of 34
subsection (c) of subdivision (11) of section 12-81 of the general statutes 35
and section 12-87a of the general statutes, any person otherwise eligible 36
for a 2021 and 2022 grand list exemption in the town of Middletown, 37
except that such person failed to submit evidence of certification 38
pursuant to section 12-89a of the general statutes within the time period 39
prescribed by the assessor or board of assessors or failed to file the 40
required statements within the time period prescribed, or both, shall be 41
regarded as having filed such evidence of certification or statements in 42
a timely manner if such person files such evidence of certification or 43
statements, or both, as required by the assessor, not later than thirty 44
days after the effective date of this section and pays the late filing fees 45
pursuant to section 12-87a of the general statutes. Upon confirmation of 46
the receipt of such fees and verification of the exemption eligibility of 47
such property, the assessor shall approve the exemptions for such 48
property. If taxes, interest or penalties have been paid on the property 49
for which such exemptions are approved, the town of Middletown shall 50
reimburse such person in an amount equal to the amount by which such 51
taxes, interest and penalties exceed any taxes payable if the evidence of 52 Substitute Bill No. 447
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certification or statements, or both, had been filed in a timely manner. 53
Sec. 4. (Effective July 1, 2024) Notwithstanding the provisions of 54
subdivision (76) of section 12-81 of the general statutes, any person 55
otherwise eligible for a 2022 grand list exemption pursuant to said 56
subdivision (76) in the town of Thomaston, except that such person 57
failed to file the required exemption application within the time period 58
prescribed, shall be regarded as having filed said application in a timely 59
manner if such person files said application not later than thirty days 60
after the effective date of this section and pays the late filing fee 61
pursuant to section 12-81k of the general statutes. Upon confirmation of 62
the receipt of such fee and verification of the exemption eligibility of the 63
machinery and equipment included in such application, the assessor 64
shall approve the exemption for such property. If taxes, interest or 65
penalties have been paid on the property for which such exemption is 66
approved, the town of Thomaston shall reimburse such person in an 67
amount equal to the amount by which such taxes, interest or penalties 68
exceed any taxes payable if the application had been filed in a timely 69
manner. 70
Sec. 5. (Effective July 1, 2024) Notwithstanding the provisions of 71
subdivision (76) of section 12-81 of the general statutes, any person 72
otherwise eligible for a 2023 grand list exemption pursuant to said 73
subdivision (76) in the city of West Haven, except that such person failed 74
to file the required exemption application within the time period 75
prescribed, shall be regarded as having filed said application in a timely 76
manner if such person files said application not later than thirty days 77
after the effective date of this section, and pays the late filing fee 78
pursuant to section 12-81k of the general statutes. Upon confirmation of 79
the receipt of such fee and verification of the exemption eligibility of the 80
machinery and equipment included in such application, the assessor 81
shall approve the exemption for such property. If taxes, interest or 82
penalties have been paid on the property for which such exemption is 83
approved, the city of West Haven shall reimburse such person in an 84
amount equal to the amount by which such taxes, interest or penalties 85
exceed any taxes payable if the application had been filed in a timely 86 Substitute Bill No. 447
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manner. 87
Sec. 6. (Effective from passage) Notwithstanding the provisions of 88
section 12-62 of the general statutes or any municipal charter, special act 89
or home rule ordinance, the town of Stratford may defer the 90
implementation of the revaluation of real property required for the 91
assessment year commencing October 1, 2024, until the assessment year 92
commencing October 1, 2025, provided such deferral is approved by the 93
legislative body of said town. The rate maker, as defined in section 12-94
131 of the general statutes, in said town may prepare new rate bills 95
under the provisions of chapter 204 of the general statutes in order to 96
carry out the provisions of this section. Any required revaluation 97
subsequent to any deferred implementation of a revaluation pursuant 98
to this section shall recommence at the point in the schedule prescribed 99
pursuant to section 12-62 of the general statutes that said town was 100
following prior to such deferral. 101
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 July 1, 2024 New section
Sec. 6 from passage New section
FIN Joint Favorable Subst.