Connecticut 2025 2025 Regular Session

Connecticut House Bill HB07067 Introduced / Bill

Filed 02/23/2025

                        
 
LCO No. 5302  	1 of 16 
 
General Assembly  Bill No. 7067  
January Session, 2025 
LCO No. 5302 
 
 
Referred to Committee on No Committee  
 
 
Introduced by:  
REP. RITTER, 1
st
 Dist. 
SEN. LOONEY, 11
th
 Dist. 
REP. ROJAS, 9
th
 Dist. 
SEN. DUFF, 25
th
 Dist. 
 
 
 
 
 
 
AN ACT CONCERNING AN EMERGENCY CERTIFICATE OF NEED 
APPLICATION PROCESS FOR TRANSFERS OF OWNERSHIP OF 
HOSPITALS THAT HAVE FILED FOR BANKRUPTCY PROTECTION, 
THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY 
TAXATION, A PROPERTY TAX EXEMPTION FOR VETERANS WHO 
ARE PERMANENTLY AND TOTALLY DISABLED AND FUNDING OF 
THE SPECIAL EDUCATION EXCESS COST GRANT. 
Be it enacted by the Senate and House of Representatives in General 
Assembly convened: 
 
Section 1. (NEW) (Effective from passage) (a) Notwithstanding any 1 
provision of sections 19a-630 to 19a-639f, inclusive, of the general 2 
statutes, any transacting parties involved in any transfer of ownership, 3 
as defined in section 19a-630 of the general statutes, of a hospital 4 
requiring a certificate of need pursuant to section 19a-638 of the general 5 
statutes in which (1) the hospital subject to the transfer of ownership has 6 
filed for bankruptcy protection in any court of competent jurisdiction, 7 
and (2) a potential purchaser for such hospital has been or is required to 8 
be approved by a bankruptcy court, may, at the discretion of the 9        
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Commissioner of Health Strategy, apply for an emergency certificate of 10 
need through the emergency certificate of need application process 11 
described in this section. An emergency certificate of need issued by the 12 
Health Systems Planning Unit of the Office of Health Strategy pursuant 13 
to the provisions of this section and any conditions imposed on such 14 
issuance shall apply to the applicant applying for the emergency 15 
certificate of need, the hospital subject to the transfer of ownership and 16 
any subsidiary or group practice that would otherwise require a 17 
certificate of need pursuant to the provisions of section 19a-638 of the 18 
general statutes and that is also subject to the transfer of ownership as 19 
part of the bankruptcy proceeding. The availability of the emergency 20 
certificate of need application process described in this section shall not 21 
affect any existing certificate of need issued pursuant to the provisions 22 
of sections 19a-630 to 19a-639f, inclusive, of the general statutes. 23 
(b) (1) The unit shall develop an emergency certificate of need 24 
application, which shall identify any data required to be submitted with 25 
such application that the unit deems necessary to analyze the effects of 26 
a hospital's transfer of ownership on health care costs, quality and access 27 
in the affected market. If a potential purchaser of a hospital, described 28 
in subsection (a) of this section, is a for-profit entity, the unit's 29 
emergency certificate of need application may require additional 30 
information or data intended to ensure that the ongoing operation of the 31 
hospital after the transfer of ownership will be maintained in the public 32 
interest. The commissioner shall post any emergency certificate of need 33 
application developed pursuant to the provisions of this subdivision on 34 
the Office of Health Strategy's Internet web site and may modify any 35 
data required to be submitted with an emergency certificate of need 36 
application, provided the commissioner posts any such modification to 37 
the office's Internet web site not later than fifteen days before such a 38 
modification becomes effective. 39 
(2) An applicant seeking an emergency certificate of need shall 40 
submit an emergency certificate of need application to the unit in a form 41 
and manner prescribed by the commissioner. 42        
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(3) An emergency certificate of need application shall be deemed 43 
complete on the date the unit determines that an applicant has 44 
submitted a complete application, including data required by the unit 45 
pursuant to subdivision (1) of this subsection. The unit shall determine 46 
whether an application is complete not later than three business days 47 
after an applicant submits an application. If, after making such a 48 
determination, the unit deems an application incomplete, the unit shall, 49 
not more than three business days after deeming such application 50 
incomplete, notify the applicant that such application is incomplete and 51 
identify any application or data elements that were not adequately 52 
addressed by the applicant. The unit shall not review such an 53 
application until the applicant submits any such application or data 54 
elements to the unit. 55 
(4) The unit may hold a public hearing on an emergency certificate of 56 
need application, provided (A) the unit holds such public hearing not 57 
later than thirty days after such application is deemed complete, and (B) 58 
the unit notifies the applicant of such public hearing not less than five 59 
days before the date of the public hearing. Any such public hearing or 60 
any other proceeding related to the emergency certificate of need 61 
application process described in this section shall not be considered a 62 
contested case pursuant to the provisions of chapter 54 of the general 63 
statutes. Members of the public may submit public comments at any 64 
time during the emergency certificate of need application process and 65 
may request the unit to exercise its discretion to hold a public hearing 66 
pursuant to the provisions of this subdivision. 67 
(5) When evaluating an emergency certificate of need application, the 68 
unit may consult any person and consider any relevant information, 69 
provided, unless prohibited by federal or state law, the unit includes 70 
any opinion or information gathered from consulting any such person 71 
and any such relevant information considered in the record relating to 72 
the emergency certificate of need application and cites any such opinion 73 
or information and any such relevant information considered in its final 74 
decision on the emergency certificate of need application. The unit may 75        
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contract with one or more third-party consultants, at the expense of the 76 
applicant, to analyze (A) the anticipated effect of the hospital's transfer 77 
of ownership on access, cost and quality of health care in the affected 78 
community, and (B) any other issue arising from the application review 79 
process. The aggregate cost of any such third-party consultations shall 80 
not exceed two hundred thousand dollars. Any reports or analyses 81 
generated by any such third-party consultant that the unit considers in 82 
issuing its final decision on an emergency certificate of need application 83 
shall, unless otherwise prohibited by federal or state law, be included in 84 
the record relating to the emergency certificate of need application. The 85 
provisions of chapter 57 of the general statutes and sections 4-212 to 4-86 
219, inclusive, and 4e-19 of the general statutes shall not apply to any 87 
retainer agreement executed pursuant to this subsection. 88 
(c) (1) The unit shall issue a final decision on an emergency certificate 89 
of need application not later than sixty days after such application is 90 
deemed complete. The unit's final decision shall articulate the 91 
anticipated effect of the hospital's transfer of ownership on access, cost 92 
and quality of health care in the affected community, including an 93 
assessment of the effect on health care market concentration and health 94 
care access for Medicaid recipients. When issuing a final decision, the 95 
unit shall consider the effect of the hospital's bankruptcy on the patients 96 
and communities served by the hospital and the applicant's plans to 97 
restore financial viability. 98 
(2) The unit may impose any condition on an approval of an 99 
emergency certificate of need application, provided any such condition 100 
is consistent with the purposes of sections 19a-630 to 19a-639f, inclusive, 101 
of the general statutes. Before imposing any condition, the unit shall 102 
weigh the value of imposing such condition in promoting the purposes 103 
of sections 19a-630 to 19a-639f, inclusive, of the general statutes with the 104 
cumulative burden of imposing such condition on the applicant and any 105 
other transacting parties in the hospital's transfer of ownership. If the 106 
unit imposes any condition on an approval of an emergency certificate 107 
of need application, the unit's final decision shall include a concise 108        
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statement of (A) the legal and factual basis for such condition, and (B) 109 
which criterion of health care cost, quality or access in the affected area 110 
that the unit intends such condition to promote. Each condition shall be 111 
reasonably tailored in time and scope. The applicant and any other 112 
transacting parties in the hospital's transfer of ownership may request 113 
an amendment to or relief from any condition, in a form and manner 114 
prescribed by the unit, due to changed circumstances, hardship or for 115 
other good cause. The unit may grant or deny any such request. 116 
(d) The unit's final decision on an emergency certificate of need 117 
application, including any conditions imposed on the approval of such 118 
an application, shall not be subject to appeal. 119 
Sec. 2. Subdivision (7) of subsection (b) of section 12-63 of the general 120 
statutes is repealed and the following is substituted in lieu thereof 121 
(Effective from passage and applicable to assessment years commencing on or 122 
after October 1, 2024): 123 
(7) [For] (A) Except as provided in subparagraph (B) of this 124 
subdivision, for assessment years commencing on or after October 1, 125 
2024, the following schedule of depreciation shall be applicable with 126 
respect to motor vehicles based on the manufacturer's suggested retail 127 
price of such motor vehicles, provided no motor vehicle shall be 128 
assessed at an amount less than five hundred dollars: 129 
T1   	Percentage of 
T2   	Manufacturer's Suggested 
T3  Age of Vehicle 	Retail Price 
T4   
T5  Up to year one 	Eighty-five per cent 
T6  Year two 	Eighty per cent 
T7  Year three 	Seventy-five per cent 
T8  Year four 	Seventy per cent 
T9  Year five 	Sixty-five per cent 
T10  Year six 	Sixty per cent        
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T11  Year seven 	Fifty-five per cent 
T12  Year eight 	Fifty per cent 
T13  Year nine 	Forty-five per cent 
T14  Year ten 	Forty per cent 
T15  Year eleven 	Thirty-five per cent 
T16  Year twelve 	Thirty per cent 
T17  Year thirteen 	Twenty-five per cent 
T18  Year fourteen 	Twenty per cent 
T19  Years fifteen to nineteen Fifteen per cent 
T20  Years twenty and beyond Not less than 
T21   five hundred dollars 
 
(B) For assessment years commencing on or after October 1, 2024, any 130 
municipality may, by vote of its legislative body, or in a municipality 131 
where the legislative body is a town meeting, by vote of its board of 132 
selectmen, elect to apply the following modified schedule of 133 
depreciation with respect to motor vehicles based on the manufacturer's 134 
suggested retail price of such motor vehicles, provided no motor vehicle 135 
shall be assessed at an amount less than five hundred dollars: 136 
T22   	Percentage of 
T23   	Manufacturer's Suggested 
T24  Age of Vehicle 	Retail Price 
T25   
T26  Up to year one 	Ninety per cent 
T27  Year two 	Eighty-five per cent 
T28  Year three 	Eighty per cent 
T29  Year four 	Seventy-five per cent 
T30  Year five 	Seventy per cent 
T31  Year six 	Sixty-five per cent 
T32  Year seven 	Sixty per cent 
T33  Year eight 	Fifty-five per cent 
T34  Year nine 	Fifty per cent        
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T35  Year ten 	Forty-five per cent 
T36  Year eleven 	Forty per cent 
T37  Year twelve 	Thirty-five per cent 
T38  Year thirteen 	Thirty per cent 
T39  Year fourteen 	Twenty-five per cent 
T40  Years fifteen to nineteen Twenty per cent 
T41  Years twenty and beyond Not less than 
T42  	five hundred dollars 
 
Any municipality that elects to apply the modified schedule of 137 
depreciation described in this subparagraph shall, not later than 138 
fourteen days after such election, notify the Secretary of the Office of 139 
Policy and Management, in a form and manner prescribed by the 140 
secretary, of such election and the first assessment year for which such 141 
schedule shall be effective. 142 
Sec. 3. (Effective from passage) In each municipality that elects to apply 143 
the modified schedule of depreciation for motor vehicles described in 144 
subparagraph (B) of subdivision (7) of subsection (b) of section 12-63 of 145 
the general statutes, as amended by this act, for the assessment year 146 
commencing October 1, 2024, in which the grand list for said assessment 147 
year has been published and lodged for public inspection on or before 148 
the effective date of this section: 149 
(1) Notwithstanding the provisions of section 12-55 of the general 150 
statutes, such municipality's assessor or board of assessors may 151 
disregard, adjust and republish said grand list not later than April 15, 152 
2025; 153 
(2) Notwithstanding the provisions of subsection (b) of section 12-110 154 
of the general statutes, such municipality's board of assessment appeals 155 
shall meet to hear appeals related to the assessment of property during 156 
the period commencing forty-five days after the effective date of this 157 
section and concluding sixty days after the effective date of this section, 158        
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on business days as described in said subsection; 159 
(3) Notwithstanding the provisions of subdivision (1) of subsection 160 
(a) of section 12-111 of the general statutes and section 12-112 of the 161 
general statutes, appeals from the doings of such municipality's 162 
assessors shall be heard or entertained by such municipality's board of 163 
assessment appeals if such appeal is made on or before the thirtieth day 164 
after the effective date of this section; 165 
(4) Notwithstanding the provisions of subdivisions (1) and (2) of 166 
subsection (a) of section 12-111 of the general statutes, such 167 
municipality's board of assessment appeals shall notify each taxpayer 168 
who filed an appeal, whether to advise of the date, time and place of the 169 
appeal hearing or to advise that such board has elected not to conduct 170 
an appeal hearing, not later than sixty days after the effective date of this 171 
section; 172 
(5) Notwithstanding the provisions of section 12-120 of the general 173 
statutes, such municipality's assessor or board of assessors shall 174 
transmit to the Secretary of the Office of Policy and Management not 175 
later than ninety days after the effective date of this section an abstract 176 
of the assessment list that has been examined and corrected by the board 177 
of assessment appeals; and 178 
(6) Notwithstanding the provisions of section 12-142 of the general 179 
statutes, title 7 of the general statutes, chapter 204 of the general statutes, 180 
any special act, any municipal charter or any home rule ordinance, if 181 
such municipality has adopted a budget or levied taxes for the fiscal 182 
year ending June 30, 2026, such municipality may, not later than June 183 
15, 2025, (A) amend its budget in the same manner as such budget was 184 
originally adopted, and (B) adjust the tax levy and the amount of any 185 
remaining installments of such taxes. If such municipality has levied a 186 
tax that was due and payable in a single installment for the fiscal year 187 
ending June 30, 2026, such municipality may mail or hand deliver to 188 
persons liable therefor a supplemental rate bill for any additional tax 189        
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levy resulting pursuant to subparagraph (B) of this subdivision. The 190 
amendment to such grand list or budget shall be an amount reflecting 191 
such modified schedule of depreciation. 192 
Sec. 4. Subdivision (83) of section 12-81 of the general statutes is 193 
repealed and the following is substituted in lieu thereof (Effective from 194 
passage and applicable to assessment years commencing on or after October 1, 195 
2024): 196 
(83) (A) (i) A dwelling, including a condominium, as defined in 197 
section 47-68a, and a unit in a common interest community, as defined 198 
in section 47-202, that is (I) owned by any resident of this state who has 199 
served in the Army, Navy, Marine Corps, Coast Guard, Air Force or 200 
Space Force of the United States and has been determined by the United 201 
States Department of Veterans Affairs to be permanently and totally 202 
disabled based on a service-connected [permanent and total] disability 203 
rating [as determined by the United States Department of Veterans 204 
Affairs] of one hundred per cent, and (II) occupied by such resident as 205 
the resident's primary residence, or (ii) lacking such residence, one 206 
motor vehicle owned by such resident and garaged in this state. 207 
(B) If such resident lacks such dwelling or motor vehicle in such 208 
resident's name, the dwelling or motor vehicle, as applicable, belonging 209 
to or held in trust for such resident's spouse, who is domiciled with such 210 
resident, shall be so exempt. When any resident entitled to an exemption 211 
under the provisions of this subdivision has died, the dwelling or motor 212 
vehicle, as applicable, belonging to, or held in trust for, such deceased 213 
resident's surviving spouse, while such spouse remains a widow or 214 
widower, or belonging to or held in trust for such deceased resident's 215 
minor children during their minority, or both, while they are residents 216 
of this state, shall be so exempt as that to which such resident was or 217 
would have been entitled at the time of such resident's death. 218 
(C) No individual entitled to the exemption under this subdivision 219 
and under one or more of subdivisions (19), (22), (23), (25) and (26) of 220        
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this section shall receive more than one exemption. 221 
(D) (i) No individual shall receive any exemption to which such 222 
individual is entitled under this subdivision until such individual has 223 
complied with section 12-95, and has submitted proof of such 224 
individual's [disability rating, as determined] determination by the 225 
United States Department of Veterans Affairs, to the assessor of the 226 
town in which the exemption is sought. If there is no change to an 227 
individual's [disability rating] determination, such proof shall not be 228 
required for any assessment year following that for which the 229 
exemption under this subdivision is granted initially. If the United 230 
States Department of Veterans Affairs modifies an individual's 231 
[disability rating] determination to other than permanently and totally 232 
disabled based on a service-connected [permanent and total] disability 233 
rating of one hundred per cent, such modification shall be deemed a 234 
waiver of the right to the exemption under this subdivision. Any such 235 
individual whose [disability rating] determination was modified to 236 
other than permanently and totally disabled based on a service-237 
connected [permanent and total] disability rating of one hundred per 238 
cent may seek the exemption under subdivision (20) of this section. 239 
(ii) Any individual who has been unable to submit evidence of 240 
[disability rating] such determination by the United States Department 241 
of Veterans Affairs in the manner required by this subdivision, or who 242 
has failed to submit such evidence as provided in section 12-95, may, 243 
when such individual obtains such evidence, make application to the 244 
tax collector not later than one year after such individual obtains such 245 
proof or not later than one year after the expiration of the time limited 246 
in section 12-95, as the case may be, for abatement in case the tax has not 247 
been paid, or for refund in case the whole tax or part of the tax has been 248 
paid. Such abatement or refund may be granted retroactively to include 249 
the assessment day next succeeding the date as of which such individual 250 
was entitled to such [disability rating as determined] determination by 251 
the United States Department of Veterans Affairs, but in no case shall 252 
any abatement or refund be made for a period greater than three years. 253        
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(iii) The tax collector shall, after examination of such application, refer 254 
the same, with the tax collector's recommendations thereon, to the board 255 
of selectmen of a town or to the corresponding authority of any other 256 
municipality, and shall certify to the amount of abatement or refund to 257 
which the applicant is entitled. Upon receipt of such application and 258 
certification, the selectmen or other duly constituted authority shall, in 259 
case the tax has not been paid, issue a certificate of abatement or, in case 260 
the whole tax or part of the tax has been paid, draw an order upon the 261 
treasurer in favor of such applicant for such amount, without interest. 262 
Any action so taken by such selectmen or other authority shall be a 263 
matter of record and the tax collector shall be notified in writing of such 264 
action. 265 
Sec. 5. Subdivision (20) of section 12-81 of the general statutes is 266 
repealed and the following is substituted in lieu thereof (Effective from 267 
passage and applicable to assessment years commencing on or after October 1, 268 
2024): 269 
(20) (A) Subject to the provisions hereinafter stated, property not 270 
exceeding three thousand five hundred dollars in amount shall be 271 
exempt from taxation, which property belongs to, or is held in trust for, 272 
any resident of this state who has served, or is serving, in the Army, 273 
Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 274 
United States and (i) has a disability rating as determined by the United 275 
States Department of Veterans Affairs amounting to ten per cent or 276 
more of total disability, other than a determination of being 277 
permanently and totally disabled based on a service-connected 278 
[permanent and total] disability rating of one hundred per cent, 279 
provided such exemption shall be two thousand dollars in any case in 280 
which such rating is between ten per cent and twenty-five per cent; two 281 
thousand five hundred dollars in any case in which such rating is more 282 
than twenty-five per cent but not more than fifty per cent; three 283 
thousand dollars in any case in which such rating is more than fifty per 284 
cent but not more than seventy-five per cent; and three thousand five 285 
hundred dollars in any case in which such resident has attained sixty-286        
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five years of age or such rating is more than seventy-five per cent; or (ii) 287 
is receiving a pension, annuity or compensation from the United States 288 
because of the loss in service of a leg or arm or that which is considered 289 
by the rules of the United States Pension Office or the Bureau of War 290 
Risk Insurance the equivalent of such loss. 291 
(B) If such veteran lacks such amount of property in such veteran's 292 
name, so much of the property belonging to, or held in trust for, such 293 
veteran's spouse, who is domiciled with such veteran, as is necessary to 294 
equal such amount shall also be so exempt. When any veteran entitled 295 
to an exemption under the provisions of this subdivision has died, 296 
property belonging to, or held in trust for, such deceased veteran's 297 
surviving spouse, while such spouse remains a widow or widower, or 298 
belonging to or held in trust for such deceased veteran's minor children 299 
during their minority, or both, while they are residents of this state, shall 300 
be exempt in the same aggregate amount as that to which the disabled 301 
veteran was or would have been entitled at the time of such veteran's 302 
death. 303 
(C) No individual entitled to the exemption under this subdivision 304 
and under one or more of subdivisions (19), (22), (23), (25) and (26) of 305 
this section shall receive more than one exemption. 306 
(D) (i) No individual shall receive any exemption to which such 307 
individual is entitled under this subdivision until such individual has 308 
complied with section 12-95 and has submitted proof of such 309 
individual's disability rating, as determined by the United States 310 
Department of Veterans Affairs, to the assessor of the town in which the 311 
exemption is sought. If there is no change to an individual's disability 312 
rating, such proof shall not be required for any assessment year 313 
following that for which the exemption under this subdivision is 314 
granted initially. If the United States Department of Veterans Affairs 315 
modifies a veteran's disability rating, such modification shall be deemed 316 
a waiver of the right to the exemption under this subdivision until proof 317 
of disability rating is submitted to the assessor and the right to such 318        
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exemption is established as required initially, except that if such 319 
disability rating is modified to a determination that such veteran is 320 
permanently and totally disabled based on a service-connected 321 
[permanent and total] disability rating of one hundred per cent, such 322 
veteran may seek the exemption under subdivision (83) of this section. 323 
(ii) Any individual who has been unable to submit evidence of 324 
disability rating in the manner required by this subdivision, or who has 325 
failed to submit such evidence as provided in section 12-95, may, when 326 
such individual obtains such evidence, make application to the tax 327 
collector not later than one year after such individual obtains such proof 328 
or not later than one year after the expiration of the time limited in 329 
section 12-95, as the case may be, for abatement in case the tax has not 330 
been paid, or for refund in case the whole tax has been paid, of such part 331 
or the whole of such tax as represents the service exemption. Such 332 
abatement or refund may be granted retroactively to include the 333 
assessment day next succeeding the date as of which such person was 334 
entitled to such disability rating as determined by the United States 335 
Department of Veterans Affairs, but in no case shall any abatement or 336 
refund be made for a period greater than three years. 337 
(iii) The tax collector shall, after examination of such application, refer 338 
the same, with the tax collector's recommendations thereon, to the board 339 
of selectmen of a town or to the corresponding authority of any other 340 
municipality, and shall certify to the amount of abatement or refund to 341 
which the applicant is entitled. Upon receipt of such application and 342 
certification, the selectmen or other duly constituted authority shall, in 343 
case the tax has not been paid, issue a certificate of abatement or, in case 344 
the whole tax has been paid, draw an order upon the treasurer in favor 345 
of such applicant for the amount, without interest, that represents the 346 
service exemption. Any action so taken by such selectmen or other 347 
authority shall be a matter of record and the tax collector shall be 348 
notified in writing of such action; 349 
Sec. 6. (Effective from passage) In each municipality in which the grand 350        
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list for the assessment year commencing October 1, 2024, has been 351 
published and lodged for inspection on or before the effective date of 352 
this section: 353 
(1) Notwithstanding the provisions of section 12-55 of the general 354 
statutes, such municipality's assessor or board of assessors may 355 
disregard, adjust and republish said grand list not later than April 15, 356 
2025; 357 
(2) Notwithstanding the provisions of subsection (b) of section 12-110 358 
of the general statutes, such municipality's board of assessment appeals 359 
shall meet to hear appeals related to the assessment of property during 360 
the period commencing forty-five days after the effective date of this 361 
section and concluding sixty days after the effective date of this section, 362 
on business days as described in said subsection; 363 
(3) Notwithstanding the provisions of subdivision (1) of subsection 364 
(a) of section 12-111 of the general statutes and section 12-112 of the 365 
general statutes, appeals from the doings of such municipality's 366 
assessors shall be heard or entertained by such municipality's board of 367 
assessment appeals if such appeal is made on or before the thirtieth day 368 
after the effective date of this section; 369 
(4) Notwithstanding the provisions of subdivisions (1) and (2) of 370 
subsection (a) of section 12-111 of the general statutes, such 371 
municipality's board of assessment appeals shall notify each taxpayer 372 
who filed an appeal, whether to advise of the date, time and place of the 373 
appeal hearing or to advise that such board has elected not to conduct 374 
an appeal hearing, not later than sixty days after the effective date of this 375 
section; 376 
(5) Notwithstanding the provisions of section 12-120 of the general 377 
statutes, such municipality's assessor or board of assessors shall 378 
transmit to the Secretary of the Office of Policy and Management not 379 
later than ninety days after the effective date of this section an abstract 380 
of the assessment list that has been examined and corrected by the board 381        
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of assessment appeals; and 382 
(6) Notwithstanding the provisions of section 12-142 of the general 383 
statutes, title 7 of the general statutes, chapter 204 of the general statutes, 384 
any special act, any municipal charter or any home rule ordinance, if 385 
such municipality has adopted a budget or levied taxes for the fiscal 386 
year ending June 30, 2026, such municipality may, not later than June 387 
15, 2025, (A) amend its budget in the same manner as such budget was 388 
originally adopted, and (B) adjust the tax levy and the amount of any 389 
remaining installments of such taxes. If such municipality has levied a 390 
tax that was due and payable in a single installment for the fiscal year 391 
ending June 30, 2026, such municipality may mail or hand deliver to 392 
persons liable therefor a supplemental rate bill for any additional tax 393 
levy resulting pursuant to subparagraph (B) of this subdivision. 394 
Sec. 7. (Effective from passage) The following sum is appropriated from 395 
the GENERAL FUND for the purpose herein specified for the fiscal year 396 
ending June 30, 2025: 397 
T43  GENERAL FUND 	2024-2025 
T44    
T45  DEPARTMENT OF EDUCATION  
T46  Excess Cost - Student Based 	40,000,000 
T47    
T48  TOTAL – GENERAL FUND 	40,000,000 
 
This act shall take effect as follows and shall amend the following 
sections: 
 
Section 1 from passage New section 
Sec. 2 from passage and 
applicable to assessment 
years commencing on or 
after October 1, 2024 
12-63(b)(7) 
Sec. 3 from passage New section        
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Sec. 4 from passage and 
applicable to assessment 
years commencing on or 
after October 1, 2024 
12-81(83) 
Sec. 5 from passage and 
applicable to assessment 
years commencing on or 
after October 1, 2024 
12-81(20) 
Sec. 6 from passage New section 
Sec. 7 from passage New section