Connecticut 2025 Regular Session

Connecticut House Bill HB07067 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+
	2	+
	3	+	LCO No. 5302 1 of 16
	4	+
	5	+	General Assembly Bill No. 7067
	6	+	January Session, 2025
	7	+	LCO No. 5302
	8	+
	9	+
	10	+	Referred to Committee on No Committee
	11	+
	12	+
	13	+	Introduced by:
	14	+	REP. RITTER, 1
	15	+	st
	16	+	Dist.
	17	+	SEN. LOONEY, 11
	18	+	th
	19	+	Dist.
	20	+	REP. ROJAS, 9
	21	+	th
	22	+	Dist.
	23	+	SEN. DUFF, 25
	24	+	th
	25	+	Dist.
1	26
2	27
3	28
4		-	House Bill No. 7067
5	29
6		-	Public Act No. 25-2
7	30
8	31
9	32		AN ACT CONCERNING AN EMERGENCY CERTIFICATE OF NEED
10	33		APPLICATION PROCESS FOR TRANSFERS OF OWNERSHIP OF
11	34		HOSPITALS THAT HAVE FILED FOR BANKRUPTCY PROTECTION,
12	35		THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY
13	36		TAXATION, A PROPERTY TAX EXEMPTION FOR VETERANS WHO
14	37		ARE PERMANENTLY AND TOTALLY DISABLED AND FUNDING OF
15	38		THE SPECIAL EDUCATION EXCESS COST GRANT.
16	39		Be it enacted by the Senate and House of Representatives in General
17	40		Assembly convened:
18	41
19		-	Section 1. (NEW) (Effective from passage) (a) Notwithstanding any
20		-	provision of sections 19a-630 to 19a-639f, inclusive, of the general
21		-	statutes, any transacting parties involved in any transfer of ownership,
22		-	as defined in section 19a-630 of the general statutes, of a hospital
23		-	requiring a certificate of need pursuant to section 19a-638 of the general
24		-	statutes in which (1) the hospital subject to the transfer of ownership has
25		-	filed for bankruptcy protection in any court of competent jurisdiction,
26		-	and (2) a potential purchaser for such hospital has been or is required to
27		-	be approved by a bankruptcy court, may, at the discretion of the
28		-	Commissioner of Health Strategy, apply for an emergency certificate of
29		-	need through the emergency certificate of need application process
30		-	described in this section. An emergency certificate of need issued by the
31		-	Health Systems Planning Unit of the Office of Health Strategy pursuant
32		-	to the provisions of this section and any conditions imposed on such
33		-	issuance shall apply to the applicant applying for the emergency House Bill No. 7067
34		-
35		-	Public Act No. 25-2 2 of 16
36		-
37		-	certificate of need, the hospital subject to the transfer of ownership and
38		-	any subsidiary or group practice that would otherwise require a
39		-	certificate of need pursuant to the provisions of section 19a-638 of the
40		-	general statutes and that is also subject to the transfer of ownership as
41		-	part of the bankruptcy proceeding. The availability of the emergency
42		-	certificate of need application process described in this section shall not
43		-	affect any existing certificate of need issued pursuant to the provisions
44		-	of sections 19a-630 to 19a-639f, inclusive, of the general statutes.
45		-	(b) (1) The unit shall develop an emergency certificate of need
46		-	application, which shall identify any data required to be submitted with
47		-	such application that the unit deems necessary to analyze the effects of
48		-	a hospital's transfer of ownership on health care costs, quality and access
49		-	in the affected market. If a potential purchaser of a hospital, described
50		-	in subsection (a) of this section, is a for-profit entity, the unit's
51		-	emergency certificate of need application may require additional
52		-	information or data intended to ensure that the ongoing operation of the
53		-	hospital after the transfer of ownership will be maintained in the public
54		-	interest. The commissioner shall post any emergency certificate of need
55		-	application developed pursuant to the provisions of this subdivision on
56		-	the Office of Health Strategy's Internet web site and may modify any
57		-	data required to be submitted with an emergency certificate of need
58		-	application, provided the commissioner posts any such modification to
59		-	the office's Internet web site not later than fifteen days before such a
60		-	modification becomes effective.
61		-	(2) An applicant seeking an emergency certificate of need shall
62		-	submit an emergency certificate of need application to the unit in a form
63		-	and manner prescribed by the commissioner.
64		-	(3) An emergency certificate of need application shall be deemed
65		-	complete on the date the unit determines that an applicant has
66		-	submitted a complete application, including data required by the unit
67		-	pursuant to subdivision (1) of this subsection. The unit shall determine House Bill No. 7067
68		-
69		-	Public Act No. 25-2 3 of 16
70		-
71		-	whether an application is complete not later than three business days
72		-	after an applicant submits an application. If, after making such a
73		-	determination, the unit deems an application incomplete, the unit shall,
74		-	not more than three business days after deeming such application
75		-	incomplete, notify the applicant that such application is incomplete and
76		-	identify any application or data elements that were not adequately
77		-	addressed by the applicant. The unit shall not review such an
78		-	application until the applicant submits any such application or data
79		-	elements to the unit.
80		-	(4) The unit may hold a public hearing on an emergency certificate of
81		-	need application, provided (A) the unit holds such public hearing not
82		-	later than thirty days after such application is deemed complete, and (B)
83		-	the unit notifies the applicant of such public hearing not less than five
84		-	days before the date of the public hearing. Any such public hearing or
85		-	any other proceeding related to the emergency certificate of need
86		-	application process described in this section shall not be considered a
87		-	contested case pursuant to the provisions of chapter 54 of the general
88		-	statutes. Members of the public may submit public comments at any
89		-	time during the emergency certificate of need application process and
90		-	may request the unit to exercise its discretion to hold a public hearing
91		-	pursuant to the provisions of this subdivision.
92		-	(5) When evaluating an emergency certificate of need application, the
93		-	unit may consult any person and consider any relevant information,
94		-	provided, unless prohibited by federal or state law, the unit includes
95		-	any opinion or information gathered from consulting any such person
96		-	and any such relevant information considered in the record relating to
97		-	the emergency certificate of need application and cites any such opinion
98		-	or information and any such relevant information considered in its final
99		-	decision on the emergency certificate of need application. The unit may
100		-	contract with one or more third-party consultants, at the expense of the
101		-	applicant, to analyze (A) the anticipated effect of the hospital's transfer House Bill No. 7067
102		-
103		-	Public Act No. 25-2 4 of 16
104		-
105		-	of ownership on access, cost and quality of health care in the affected
106		-	community, and (B) any other issue arising from the application review
107		-	process. The aggregate cost of any such third-party consultations shall
108		-	not exceed two hundred thousand dollars. Any reports or analyses
109		-	generated by any such third-party consultant that the unit considers in
110		-	issuing its final decision on an emergency certificate of need application
111		-	shall, unless otherwise prohibited by federal or state law, be included in
112		-	the record relating to the emergency certificate of need application. The
113		-	provisions of chapter 57 of the general statutes and sections 4-212 to 4-
114		-	219, inclusive, and 4e-19 of the general statutes shall not apply to any
115		-	retainer agreement executed pursuant to this subsection.
116		-	(c) (1) The unit shall issue a final decision on an emergency certificate
117		-	of need application not later than sixty days after such application is
118		-	deemed complete. The unit's final decision shall articulate the
119		-	anticipated effect of the hospital's transfer of ownership on access, cost
120		-	and quality of health care in the affected community, including an
121		-	assessment of the effect on health care market concentration and health
122		-	care access for Medicaid recipients. When issuing a final decision, the
123		-	unit shall consider the effect of the hospital's bankruptcy on the patients
124		-	and communities served by the hospital and the applicant's plans to
125		-	restore financial viability.
126		-	(2) The unit may impose any condition on an approval of an
127		-	emergency certificate of need application, provided any such condition
128		-	is consistent with the purposes of sections 19a-630 to 19a-639f, inclusive,
129		-	of the general statutes. Before imposing any condition, the unit shall
130		-	weigh the value of imposing such condition in promoting the purposes
131		-	of sections 19a-630 to 19a-639f, inclusive, of the general statutes with the
132		-	cumulative burden of imposing such condition on the applicant and any
133		-	other transacting parties in the hospital's transfer of ownership. If the
134		-	unit imposes any condition on an approval of an emergency certificate
135		-	of need application, the unit's final decision shall include a concise House Bill No. 7067
136		-
137		-	Public Act No. 25-2 5 of 16
138		-
139		-	statement of (A) the legal and factual basis for such condition, and (B)
140		-	which criterion of health care cost, quality or access in the affected area
141		-	that the unit intends such condition to promote. Each condition shall be
142		-	reasonably tailored in time and scope. The applicant and any other
143		-	transacting parties in the hospital's transfer of ownership may request
144		-	an amendment to or relief from any condition, in a form and manner
145		-	prescribed by the unit, due to changed circumstances, hardship or for
146		-	other good cause. The unit may grant or deny any such request.
147		-	(d) The unit's final decision on an emergency certificate of need
148		-	application, including any conditions imposed on the approval of such
149		-	an application, shall not be subject to appeal.
150		-	Sec. 2. Subdivision (7) of subsection (b) of section 12-63 of the general
151		-	statutes is repealed and the following is substituted in lieu thereof
152		-	(Effective from passage and applicable to assessment years commencing on or
153		-	after October 1, 2024):
154		-	(7) [For] (A) Except as provided in subparagraph (B) of this
155		-	subdivision, for assessment years commencing on or after October 1,
156		-	2024, the following schedule of depreciation shall be applicable with
157		-	respect to motor vehicles based on the manufacturer's suggested retail
158		-	price of such motor vehicles, provided no motor vehicle shall be
159		-	assessed at an amount less than five hundred dollars:
160		-	Percentage of
161		-	Manufacturer's Suggested
162		-	Age of Vehicle Retail Price
163		-
164		-	Up to year one Eighty-five per cent
165		-	Year two Eighty per cent
166		-	Year three Seventy-five per cent
167		-	Year four Seventy per cent
168		-	Year five Sixty-five per cent House Bill No. 7067
169		-
170		-	Public Act No. 25-2 6 of 16
171		-
172		-	Year six Sixty per cent
173		-	Year seven Fifty-five per cent
174		-	Year eight Fifty per cent
175		-	Year nine Forty-five per cent
176		-	Year ten Forty per cent
177		-	Year eleven Thirty-five per cent
178		-	Year twelve Thirty per cent
179		-	Year thirteen Twenty-five per cent
180		-	Year fourteen Twenty per cent
181		-	Years fifteen to nineteen Fifteen per cent
182		-	Years twenty and beyond Not less than
183		-	five hundred dollars
184		-
185		-	(B) For assessment years commencing on or after October 1, 2024, any
186		-	municipality may, by vote of its legislative body, or in a municipality
187		-	where the legislative body is a town meeting, by vote of its board of
188		-	selectmen, elect to apply the following modified schedule of
189		-	depreciation with respect to motor vehicles based on the manufacturer's
190		-	suggested retail price of such motor vehicles, provided no motor vehicle
191		-	shall be assessed at an amount less than five hundred dollars:
192		-	Percentage of
193		-	Manufacturer's Suggested
194		-	Age of Vehicle Retail Price
195		-
196		-	Up to year one Ninety per cent
197		-	Year two Eighty-five per cent
198		-	Year three Eighty per cent
199		-	Year four Seventy-five per cent
200		-	Year five Seventy per cent
201		-	Year six Sixty-five per cent
202		-	Year seven Sixty per cent
203		-	Year eight Fifty-five per cent House Bill No. 7067
204		-
205		-	Public Act No. 25-2 7 of 16
206		-
207		-	Year nine Fifty per cent
208		-	Year ten Forty-five per cent
209		-	Year eleven Forty per cent
210		-	Year twelve Thirty-five per cent
211		-	Year thirteen Thirty per cent
212		-	Year fourteen Twenty-five per cent
213		-	Years fifteen to nineteen Twenty per cent
214		-	Years twenty and beyond Not less than
215		-	five hundred dollars
216		-
217		-	Any municipality that elects to apply the modified schedule of
218		-	depreciation described in this subparagraph shall, not later than
219		-	fourteen days after such election, notify the Secretary of the Office of
220		-	Policy and Management, in a form and manner prescribed by the
221		-	secretary, of such election and the first assessment year for which such
222		-	schedule shall be effective.
223		-	Sec. 3. (Effective from passage) In each municipality that elects to apply
224		-	the modified schedule of depreciation for motor vehicles described in
225		-	subparagraph (B) of subdivision (7) of subsection (b) of section 12-63 of
226		-	the general statutes, as amended by this act, for the assessment year
227		-	commencing October 1, 2024, in which the grand list for said assessment
228		-	year has been published and lodged for public inspection on or before
229		-	the effective date of this section:
230		-	(1) Notwithstanding the provisions of section 12-55 of the general
231		-	statutes, such municipality's assessor or board of assessors may
232		-	disregard, adjust and republish said grand list not later than April 15,
233		-	2025;
234		-	(2) Notwithstanding the provisions of subsection (b) of section 12-110
235		-	of the general statutes, such municipality's board of assessment appeals
236		-	shall meet to hear appeals related to the assessment of property during
237		-	the period commencing forty-five days after the effective date of this House Bill No. 7067
238		-
239		-	Public Act No. 25-2 8 of 16
240		-
241		-	section and concluding sixty days after the effective date of this section,
242		-	on business days as described in said subsection;
243		-	(3) Notwithstanding the provisions of subdivision (1) of subsection
244		-	(a) of section 12-111 of the general statutes and section 12-112 of the
245		-	general statutes, appeals from the doings of such municipality's
246		-	assessors shall be heard or entertained by such municipality's board of
247		-	assessment appeals if such appeal is made on or before the thirtieth day
248		-	after the effective date of this section;
249		-	(4) Notwithstanding the provisions of subdivisions (1) and (2) of
250		-	subsection (a) of section 12-111 of the general statutes, such
251		-	municipality's board of assessment appeals shall notify each taxpayer
252		-	who filed an appeal, whether to advise of the date, time and place of the
253		-	appeal hearing or to advise that such board has elected not to conduct
254		-	an appeal hearing, not later than sixty days after the effective date of this
255		-	section;
256		-	(5) Notwithstanding the provisions of section 12-120 of the general
257		-	statutes, such municipality's assessor or board of assessors shall
258		-	transmit to the Secretary of the Office of Policy and Management not
259		-	later than ninety days after the effective date of this section an abstract
260		-	of the assessment list that has been examined and corrected by the board
261		-	of assessment appeals; and
262		-	(6) Notwithstanding the provisions of section 12-142 of the general
263		-	statutes, title 7 of the general statutes, chapter 204 of the general statutes,
264		-	any special act, any municipal charter or any home rule ordinance, if
265		-	such municipality has adopted a budget or levied taxes for the fiscal
266		-	year ending June 30, 2026, such municipality may, not later than June
267		-	15, 2025, (A) amend its budget in the same manner as such budget was
268		-	originally adopted, and (B) adjust the tax levy and the amount of any
269		-	remaining installments of such taxes. If such municipality has levied a
270		-	tax that was due and payable in a single installment for the fiscal year House Bill No. 7067
271		-
272		-	Public Act No. 25-2 9 of 16
273		-
274		-	ending June 30, 2026, such municipality may mail or hand deliver to
275		-	persons liable therefor a supplemental rate bill for any additional tax
276		-	levy resulting pursuant to subparagraph (B) of this subdivision. The
277		-	amendment to such grand list or budget shall be an amount reflecting
278		-	such modified schedule of depreciation.
279		-	Sec. 4. Subdivision (83) of section 12-81 of the general statutes is
280		-	repealed and the following is substituted in lieu thereof (Effective from
281		-	passage and applicable to assessment years commencing on or after October 1,
282		-	2024):
283		-	(83) (A) (i) A dwelling, including a condominium, as defined in
284		-	section 47-68a, and a unit in a common interest community, as defined
285		-	in section 47-202, that is (I) owned by any resident of this state who has
286		-	served in the Army, Navy, Marine Corps, Coast Guard, Air Force or
287		-	Space Force of the United States and has been determined by the United
288		-	States Department of Veterans Affairs to be permanently and totally
289		-	disabled based on a service-connected [permanent and total] disability
290		-	rating [as determined by the United States Department of Veterans
291		-	Affairs] of one hundred per cent, and (II) occupied by such resident as
292		-	the resident's primary residence, or (ii) lacking such residence, one
293		-	motor vehicle owned by such resident and garaged in this state.
294		-	(B) If such resident lacks such dwelling or motor vehicle in such
295		-	resident's name, the dwelling or motor vehicle, as applicable, belonging
296		-	to or held in trust for such resident's spouse, who is domiciled with such
297		-	resident, shall be so exempt. When any resident entitled to an exemption
298		-	under the provisions of this subdivision has died, the dwelling or motor
299		-	vehicle, as applicable, belonging to, or held in trust for, such deceased
300		-	resident's surviving spouse, while such spouse remains a widow or
301		-	widower, or belonging to or held in trust for such deceased resident's
302		-	minor children during their minority, or both, while they are residents
303		-	of this state, shall be so exempt as that to which such resident was or
304		-	would have been entitled at the time of such resident's death. House Bill No. 7067
305		-
306		-	Public Act No. 25-2 10 of 16
307		-
308		-	(C) No individual entitled to the exemption under this subdivision
309		-	and under one or more of subdivisions (19), (22), (23), (25) and (26) of
310		-	this section shall receive more than one exemption.
311		-	(D) (i) No individual shall receive any exemption to which such
312		-	individual is entitled under this subdivision until such individual has
313		-	complied with section 12-95, and has submitted proof of such
314		-	individual's [disability rating, as determined] determination by the
315		-	United States Department of Veterans Affairs, to the assessor of the
316		-	town in which the exemption is sought. If there is no change to an
317		-	individual's [disability rating] determination, such proof shall not be
318		-	required for any assessment year following that for which the
319		-	exemption under this subdivision is granted initially. If the United
320		-	States Department of Veterans Affairs modifies an individual's
321		-	[disability rating] determination to other than permanently and totally
322		-	disabled based on a service-connected [permanent and total] disability
323		-	rating of one hundred per cent, such modification shall be deemed a
324		-	waiver of the right to the exemption under this subdivision. Any such
325		-	individual whose [disability rating] determination was modified to
326		-	other than permanently and totally disabled based on a service-
327		-	connected [permanent and total] disability rating of one hundred per
328		-	cent may seek the exemption under subdivision (20) of this section.
329		-	(ii) Any individual who has been unable to submit evidence of
330		-	[disability rating] such determination by the United States Department
331		-	of Veterans Affairs in the manner required by this subdivision, or who
332		-	has failed to submit such evidence as provided in section 12-95, may,
333		-	when such individual obtains such evidence, make application to the
334		-	tax collector not later than one year after such individual obtains such
335		-	proof or not later than one year after the expiration of the time limited
336		-	in section 12-95, as the case may be, for abatement in case the tax has not
337		-	been paid, or for refund in case the whole tax or part of the tax has been
338		-	paid. Such abatement or refund may be granted retroactively to include House Bill No. 7067
339		-
340		-	Public Act No. 25-2 11 of 16
341		-
342		-	the assessment day next succeeding the date as of which such individual
343		-	was entitled to such [disability rating as determined] determination by
344		-	the United States Department of Veterans Affairs, but in no case shall
345		-	any abatement or refund be made for a period greater than three years.
346		-	(iii) The tax collector shall, after examination of such application, refer
347		-	the same, with the tax collector's recommendations thereon, to the board
348		-	of selectmen of a town or to the corresponding authority of any other
349		-	municipality, and shall certify to the amount of abatement or refund to
350		-	which the applicant is entitled. Upon receipt of such application and
351		-	certification, the selectmen or other duly constituted authority shall, in
352		-	case the tax has not been paid, issue a certificate of abatement or, in case
353		-	the whole tax or part of the tax has been paid, draw an order upon the
354		-	treasurer in favor of such applicant for such amount, without interest.
355		-	Any action so taken by such selectmen or other authority shall be a
356		-	matter of record and the tax collector shall be notified in writing of such
357		-	action.
358		-	Sec. 5. Subdivision (20) of section 12-81 of the general statutes is
359		-	repealed and the following is substituted in lieu thereof (Effective from
360		-	passage and applicable to assessment years commencing on or after October 1,
361		-	2024):
362		-	(20) (A) Subject to the provisions hereinafter stated, property not
363		-	exceeding three thousand five hundred dollars in amount shall be
364		-	exempt from taxation, which property belongs to, or is held in trust for,
365		-	any resident of this state who has served, or is serving, in the Army,
366		-	Navy, Marine Corps, Coast Guard, Air Force or Space Force of the
367		-	United States and (i) has a disability rating as determined by the United
368		-	States Department of Veterans Affairs amounting to ten per cent or
369		-	more of total disability, other than a determination of being
370		-	permanently and totally disabled based on a service-connected
371		-	[permanent and total] disability rating of one hundred per cent,
372		-	provided such exemption shall be two thousand dollars in any case in House Bill No. 7067
373		-
374		-	Public Act No. 25-2 12 of 16
375		-
376		-	which such rating is between ten per cent and twenty-five per cent; two
377		-	thousand five hundred dollars in any case in which such rating is more
378		-	than twenty-five per cent but not more than fifty per cent; three
379		-	thousand dollars in any case in which such rating is more than fifty per
380		-	cent but not more than seventy-five per cent; and three thousand five
381		-	hundred dollars in any case in which such resident has attained sixty-
382		-	five years of age or such rating is more than seventy-five per cent; or (ii)
383		-	is receiving a pension, annuity or compensation from the United States
384		-	because of the loss in service of a leg or arm or that which is considered
385		-	by the rules of the United States Pension Office or the Bureau of War
386		-	Risk Insurance the equivalent of such loss.
387		-	(B) If such veteran lacks such amount of property in such veteran's
388		-	name, so much of the property belonging to, or held in trust for, such
389		-	veteran's spouse, who is domiciled with such veteran, as is necessary to
390		-	equal such amount shall also be so exempt. When any veteran entitled
391		-	to an exemption under the provisions of this subdivision has died,
392		-	property belonging to, or held in trust for, such deceased veteran's
393		-	surviving spouse, while such spouse remains a widow or widower, or
394		-	belonging to or held in trust for such deceased veteran's minor children
395		-	during their minority, or both, while they are residents of this state, shall
396		-	be exempt in the same aggregate amount as that to which the disabled
397		-	veteran was or would have been entitled at the time of such veteran's
398		-	death.
399		-	(C) No individual entitled to the exemption under this subdivision
400		-	and under one or more of subdivisions (19), (22), (23), (25) and (26) of
401		-	this section shall receive more than one exemption.
402		-	(D) (i) No individual shall receive any exemption to which such
403		-	individual is entitled under this subdivision until such individual has
404		-	complied with section 12-95 and has submitted proof of such
405		-	individual's disability rating, as determined by the United States
406		-	Department of Veterans Affairs, to the assessor of the town in which the House Bill No. 7067
407		-
408		-	Public Act No. 25-2 13 of 16
409		-
410		-	exemption is sought. If there is no change to an individual's disability
411		-	rating, such proof shall not be required for any assessment year
412		-	following that for which the exemption under this subdivision is
413		-	granted initially. If the United States Department of Veterans Affairs
414		-	modifies a veteran's disability rating, such modification shall be deemed
415		-	a waiver of the right to the exemption under this subdivision until proof
416		-	of disability rating is submitted to the assessor and the right to such
417		-	exemption is established as required initially, except that if such
418		-	disability rating is modified to a determination that such veteran is
419		-	permanently and totally disabled based on a service-connected
420		-	[permanent and total] disability rating of one hundred per cent, such
421		-	veteran may seek the exemption under subdivision (83) of this section.
422		-	(ii) Any individual who has been unable to submit evidence of
423		-	disability rating in the manner required by this subdivision, or who has
424		-	failed to submit such evidence as provided in section 12-95, may, when
425		-	such individual obtains such evidence, make application to the tax
426		-	collector not later than one year after such individual obtains such proof
427		-	or not later than one year after the expiration of the time limited in
428		-	section 12-95, as the case may be, for abatement in case the tax has not
429		-	been paid, or for refund in case the whole tax has been paid, of such part
430		-	or the whole of such tax as represents the service exemption. Such
431		-	abatement or refund may be granted retroactively to include the
432		-	assessment day next succeeding the date as of which such person was
433		-	entitled to such disability rating as determined by the United States
434		-	Department of Veterans Affairs, but in no case shall any abatement or
435		-	refund be made for a period greater than three years.
436		-	(iii) The tax collector shall, after examination of such application, refer
437		-	the same, with the tax collector's recommendations thereon, to the board
438		-	of selectmen of a town or to the corresponding authority of any other
439		-	municipality, and shall certify to the amount of abatement or refund to
440		-	which the applicant is entitled. Upon receipt of such application and House Bill No. 7067
441		-
442		-	Public Act No. 25-2 14 of 16
443		-
444		-	certification, the selectmen or other duly constituted authority shall, in
445		-	case the tax has not been paid, issue a certificate of abatement or, in case
446		-	the whole tax has been paid, draw an order upon the treasurer in favor
447		-	of such applicant for the amount, without interest, that represents the
448		-	service exemption. Any action so taken by such selectmen or other
449		-	authority shall be a matter of record and the tax collector shall be
450		-	notified in writing of such action;
451		-	Sec. 6. (Effective from passage) In each municipality in which the grand
452		-	list for the assessment year commencing October 1, 2024, has been
453		-	published and lodged for inspection on or before the effective date of
454		-	this section:
455		-	(1) Notwithstanding the provisions of section 12-55 of the general
456		-	statutes, such municipality's assessor or board of assessors may
457		-	disregard, adjust and republish said grand list not later than April 15,
458		-	2025;
459		-	(2) Notwithstanding the provisions of subsection (b) of section 12-110
460		-	of the general statutes, such municipality's board of assessment appeals
461		-	shall meet to hear appeals related to the assessment of property during
462		-	the period commencing forty-five days after the effective date of this
463		-	section and concluding sixty days after the effective date of this section,
464		-	on business days as described in said subsection;
465		-	(3) Notwithstanding the provisions of subdivision (1) of subsection
466		-	(a) of section 12-111 of the general statutes and section 12-112 of the
467		-	general statutes, appeals from the doings of such municipality's
468		-	assessors shall be heard or entertained by such municipality's board of
469		-	assessment appeals if such appeal is made on or before the thirtieth day
470		-	after the effective date of this section;
471		-	(4) Notwithstanding the provisions of subdivisions (1) and (2) of
472		-	subsection (a) of section 12-111 of the general statutes, such House Bill No. 7067
473		-
474		-	Public Act No. 25-2 15 of 16
475		-
476		-	municipality's board of assessment appeals shall notify each taxpayer
477		-	who filed an appeal, whether to advise of the date, time and place of the
478		-	appeal hearing or to advise that such board has elected not to conduct
479		-	an appeal hearing, not later than sixty days after the effective date of this
480		-	section;
481		-	(5) Notwithstanding the provisions of section 12-120 of the general
482		-	statutes, such municipality's assessor or board of assessors shall
483		-	transmit to the Secretary of the Office of Policy and Management not
484		-	later than ninety days after the effective date of this section an abstract
485		-	of the assessment list that has been examined and corrected by the board
486		-	of assessment appeals; and
487		-	(6) Notwithstanding the provisions of section 12-142 of the general
488		-	statutes, title 7 of the general statutes, chapter 204 of the general statutes,
489		-	any special act, any municipal charter or any home rule ordinance, if
490		-	such municipality has adopted a budget or levied taxes for the fiscal
491		-	year ending June 30, 2026, such municipality may, not later than June
492		-	15, 2025, (A) amend its budget in the same manner as such budget was
493		-	originally adopted, and (B) adjust the tax levy and the amount of any
494		-	remaining installments of such taxes. If such municipality has levied a
495		-	tax that was due and payable in a single installment for the fiscal year
496		-	ending June 30, 2026, such municipality may mail or hand deliver to
497		-	persons liable therefor a supplemental rate bill for any additional tax
498		-	levy resulting pursuant to subparagraph (B) of this subdivision.
499		-	Sec. 7. (Effective from passage) The following sum is appropriated from
500		-	the GENERAL FUND for the purpose herein specified for the fiscal year
501		-	ending June 30, 2025:
502		-	GENERAL FUND 2024-2025
503		-
504		-	DEPARTMENT OF EDUCATION
505		-	Excess Cost - Student Based 40,000,000 House Bill No. 7067
506		-
507		-	Public Act No. 25-2 16 of 16
	42	+	Section 1. (NEW) (Effective from passage) (a) Notwithstanding any 1
	43	+	provision of sections 19a-630 to 19a-639f, inclusive, of the general 2
	44	+	statutes, any transacting parties involved in any transfer of ownership, 3
	45	+	as defined in section 19a-630 of the general statutes, of a hospital 4
	46	+	requiring a certificate of need pursuant to section 19a-638 of the general 5
	47	+	statutes in which (1) the hospital subject to the transfer of ownership has 6
	48	+	filed for bankruptcy protection in any court of competent jurisdiction, 7
	49	+	and (2) a potential purchaser for such hospital has been or is required to 8
	50	+	be approved by a bankruptcy court, may, at the discretion of the 9
	51	+	Bill No.
508	52
509	53
510		-	TOTAL – GENERAL FUND 40,000,000
511	54
	55	+	LCO No. 5302 2 of 16
	56	+
	57	+	Commissioner of Health Strategy, apply for an emergency certificate of 10
	58	+	need through the emergency certificate of need application process 11
	59	+	described in this section. An emergency certificate of need issued by the 12
	60	+	Health Systems Planning Unit of the Office of Health Strategy pursuant 13
	61	+	to the provisions of this section and any conditions imposed on such 14
	62	+	issuance shall apply to the applicant applying for the emergency 15
	63	+	certificate of need, the hospital subject to the transfer of ownership and 16
	64	+	any subsidiary or group practice that would otherwise require a 17
	65	+	certificate of need pursuant to the provisions of section 19a-638 of the 18
	66	+	general statutes and that is also subject to the transfer of ownership as 19
	67	+	part of the bankruptcy proceeding. The availability of the emergency 20
	68	+	certificate of need application process described in this section shall not 21
	69	+	affect any existing certificate of need issued pursuant to the provisions 22
	70	+	of sections 19a-630 to 19a-639f, inclusive, of the general statutes. 23
	71	+	(b) (1) The unit shall develop an emergency certificate of need 24
	72	+	application, which shall identify any data required to be submitted with 25
	73	+	such application that the unit deems necessary to analyze the effects of 26
	74	+	a hospital's transfer of ownership on health care costs, quality and access 27
	75	+	in the affected market. If a potential purchaser of a hospital, described 28
	76	+	in subsection (a) of this section, is a for-profit entity, the unit's 29
	77	+	emergency certificate of need application may require additional 30
	78	+	information or data intended to ensure that the ongoing operation of the 31
	79	+	hospital after the transfer of ownership will be maintained in the public 32
	80	+	interest. The commissioner shall post any emergency certificate of need 33
	81	+	application developed pursuant to the provisions of this subdivision on 34
	82	+	the Office of Health Strategy's Internet web site and may modify any 35
	83	+	data required to be submitted with an emergency certificate of need 36
	84	+	application, provided the commissioner posts any such modification to 37
	85	+	the office's Internet web site not later than fifteen days before such a 38
	86	+	modification becomes effective. 39
	87	+	(2) An applicant seeking an emergency certificate of need shall 40
	88	+	submit an emergency certificate of need application to the unit in a form 41
	89	+	and manner prescribed by the commissioner. 42
	90	+	Bill No.
	91	+
	92	+
	93	+
	94	+	LCO No. 5302 3 of 16
	95	+
	96	+	(3) An emergency certificate of need application shall be deemed 43
	97	+	complete on the date the unit determines that an applicant has 44
	98	+	submitted a complete application, including data required by the unit 45
	99	+	pursuant to subdivision (1) of this subsection. The unit shall determine 46
	100	+	whether an application is complete not later than three business days 47
	101	+	after an applicant submits an application. If, after making such a 48
	102	+	determination, the unit deems an application incomplete, the unit shall, 49
	103	+	not more than three business days after deeming such application 50
	104	+	incomplete, notify the applicant that such application is incomplete and 51
	105	+	identify any application or data elements that were not adequately 52
	106	+	addressed by the applicant. The unit shall not review such an 53
	107	+	application until the applicant submits any such application or data 54
	108	+	elements to the unit. 55
	109	+	(4) The unit may hold a public hearing on an emergency certificate of 56
	110	+	need application, provided (A) the unit holds such public hearing not 57
	111	+	later than thirty days after such application is deemed complete, and (B) 58
	112	+	the unit notifies the applicant of such public hearing not less than five 59
	113	+	days before the date of the public hearing. Any such public hearing or 60
	114	+	any other proceeding related to the emergency certificate of need 61
	115	+	application process described in this section shall not be considered a 62
	116	+	contested case pursuant to the provisions of chapter 54 of the general 63
	117	+	statutes. Members of the public may submit public comments at any 64
	118	+	time during the emergency certificate of need application process and 65
	119	+	may request the unit to exercise its discretion to hold a public hearing 66
	120	+	pursuant to the provisions of this subdivision. 67
	121	+	(5) When evaluating an emergency certificate of need application, the 68
	122	+	unit may consult any person and consider any relevant information, 69
	123	+	provided, unless prohibited by federal or state law, the unit includes 70
	124	+	any opinion or information gathered from consulting any such person 71
	125	+	and any such relevant information considered in the record relating to 72
	126	+	the emergency certificate of need application and cites any such opinion 73
	127	+	or information and any such relevant information considered in its final 74
	128	+	decision on the emergency certificate of need application. The unit may 75
	129	+	Bill No.
	130	+
	131	+
	132	+
	133	+	LCO No. 5302 4 of 16
	134	+
	135	+	contract with one or more third-party consultants, at the expense of the 76
	136	+	applicant, to analyze (A) the anticipated effect of the hospital's transfer 77
	137	+	of ownership on access, cost and quality of health care in the affected 78
	138	+	community, and (B) any other issue arising from the application review 79
	139	+	process. The aggregate cost of any such third-party consultations shall 80
	140	+	not exceed two hundred thousand dollars. Any reports or analyses 81
	141	+	generated by any such third-party consultant that the unit considers in 82
	142	+	issuing its final decision on an emergency certificate of need application 83
	143	+	shall, unless otherwise prohibited by federal or state law, be included in 84
	144	+	the record relating to the emergency certificate of need application. The 85
	145	+	provisions of chapter 57 of the general statutes and sections 4-212 to 4-86
	146	+	219, inclusive, and 4e-19 of the general statutes shall not apply to any 87
	147	+	retainer agreement executed pursuant to this subsection. 88
	148	+	(c) (1) The unit shall issue a final decision on an emergency certificate 89
	149	+	of need application not later than sixty days after such application is 90
	150	+	deemed complete. The unit's final decision shall articulate the 91
	151	+	anticipated effect of the hospital's transfer of ownership on access, cost 92
	152	+	and quality of health care in the affected community, including an 93
	153	+	assessment of the effect on health care market concentration and health 94
	154	+	care access for Medicaid recipients. When issuing a final decision, the 95
	155	+	unit shall consider the effect of the hospital's bankruptcy on the patients 96
	156	+	and communities served by the hospital and the applicant's plans to 97
	157	+	restore financial viability. 98
	158	+	(2) The unit may impose any condition on an approval of an 99
	159	+	emergency certificate of need application, provided any such condition 100
	160	+	is consistent with the purposes of sections 19a-630 to 19a-639f, inclusive, 101
	161	+	of the general statutes. Before imposing any condition, the unit shall 102
	162	+	weigh the value of imposing such condition in promoting the purposes 103
	163	+	of sections 19a-630 to 19a-639f, inclusive, of the general statutes with the 104
	164	+	cumulative burden of imposing such condition on the applicant and any 105
	165	+	other transacting parties in the hospital's transfer of ownership. If the 106
	166	+	unit imposes any condition on an approval of an emergency certificate 107
	167	+	of need application, the unit's final decision shall include a concise 108
	168	+	Bill No.
	169	+
	170	+
	171	+
	172	+	LCO No. 5302 5 of 16
	173	+
	174	+	statement of (A) the legal and factual basis for such condition, and (B) 109
	175	+	which criterion of health care cost, quality or access in the affected area 110
	176	+	that the unit intends such condition to promote. Each condition shall be 111
	177	+	reasonably tailored in time and scope. The applicant and any other 112
	178	+	transacting parties in the hospital's transfer of ownership may request 113
	179	+	an amendment to or relief from any condition, in a form and manner 114
	180	+	prescribed by the unit, due to changed circumstances, hardship or for 115
	181	+	other good cause. The unit may grant or deny any such request. 116
	182	+	(d) The unit's final decision on an emergency certificate of need 117
	183	+	application, including any conditions imposed on the approval of such 118
	184	+	an application, shall not be subject to appeal. 119
	185	+	Sec. 2. Subdivision (7) of subsection (b) of section 12-63 of the general 120
	186	+	statutes is repealed and the following is substituted in lieu thereof 121
	187	+	(Effective from passage and applicable to assessment years commencing on or 122
	188	+	after October 1, 2024): 123
	189	+	(7) [For] (A) Except as provided in subparagraph (B) of this 124
	190	+	subdivision, for assessment years commencing on or after October 1, 125
	191	+	2024, the following schedule of depreciation shall be applicable with 126
	192	+	respect to motor vehicles based on the manufacturer's suggested retail 127
	193	+	price of such motor vehicles, provided no motor vehicle shall be 128
	194	+	assessed at an amount less than five hundred dollars: 129
	195	+	T1 Percentage of
	196	+	T2 Manufacturer's Suggested
	197	+	T3 Age of Vehicle Retail Price
	198	+	T4
	199	+	T5 Up to year one Eighty-five per cent
	200	+	T6 Year two Eighty per cent
	201	+	T7 Year three Seventy-five per cent
	202	+	T8 Year four Seventy per cent
	203	+	T9 Year five Sixty-five per cent
	204	+	T10 Year six Sixty per cent
	205	+	Bill No.
	206	+
	207	+
	208	+
	209	+	LCO No. 5302 6 of 16
	210	+
	211	+	T11 Year seven Fifty-five per cent
	212	+	T12 Year eight Fifty per cent
	213	+	T13 Year nine Forty-five per cent
	214	+	T14 Year ten Forty per cent
	215	+	T15 Year eleven Thirty-five per cent
	216	+	T16 Year twelve Thirty per cent
	217	+	T17 Year thirteen Twenty-five per cent
	218	+	T18 Year fourteen Twenty per cent
	219	+	T19 Years fifteen to nineteen Fifteen per cent
	220	+	T20 Years twenty and beyond Not less than
	221	+	T21 five hundred dollars
	222	+
	223	+	(B) For assessment years commencing on or after October 1, 2024, any 130
	224	+	municipality may, by vote of its legislative body, or in a municipality 131
	225	+	where the legislative body is a town meeting, by vote of its board of 132
	226	+	selectmen, elect to apply the following modified schedule of 133
	227	+	depreciation with respect to motor vehicles based on the manufacturer's 134
	228	+	suggested retail price of such motor vehicles, provided no motor vehicle 135
	229	+	shall be assessed at an amount less than five hundred dollars: 136
	230	+	T22 Percentage of
	231	+	T23 Manufacturer's Suggested
	232	+	T24 Age of Vehicle Retail Price
	233	+	T25
	234	+	T26 Up to year one Ninety per cent
	235	+	T27 Year two Eighty-five per cent
	236	+	T28 Year three Eighty per cent
	237	+	T29 Year four Seventy-five per cent
	238	+	T30 Year five Seventy per cent
	239	+	T31 Year six Sixty-five per cent
	240	+	T32 Year seven Sixty per cent
	241	+	T33 Year eight Fifty-five per cent
	242	+	T34 Year nine Fifty per cent
	243	+	Bill No.
	244	+
	245	+
	246	+
	247	+	LCO No. 5302 7 of 16
	248	+
	249	+	T35 Year ten Forty-five per cent
	250	+	T36 Year eleven Forty per cent
	251	+	T37 Year twelve Thirty-five per cent
	252	+	T38 Year thirteen Thirty per cent
	253	+	T39 Year fourteen Twenty-five per cent
	254	+	T40 Years fifteen to nineteen Twenty per cent
	255	+	T41 Years twenty and beyond Not less than
	256	+	T42 five hundred dollars
	257	+
	258	+	Any municipality that elects to apply the modified schedule of 137
	259	+	depreciation described in this subparagraph shall, not later than 138
	260	+	fourteen days after such election, notify the Secretary of the Office of 139
	261	+	Policy and Management, in a form and manner prescribed by the 140
	262	+	secretary, of such election and the first assessment year for which such 141
	263	+	schedule shall be effective. 142
	264	+	Sec. 3. (Effective from passage) In each municipality that elects to apply 143
	265	+	the modified schedule of depreciation for motor vehicles described in 144
	266	+	subparagraph (B) of subdivision (7) of subsection (b) of section 12-63 of 145
	267	+	the general statutes, as amended by this act, for the assessment year 146
	268	+	commencing October 1, 2024, in which the grand list for said assessment 147
	269	+	year has been published and lodged for public inspection on or before 148
	270	+	the effective date of this section: 149
	271	+	(1) Notwithstanding the provisions of section 12-55 of the general 150
	272	+	statutes, such municipality's assessor or board of assessors may 151
	273	+	disregard, adjust and republish said grand list not later than April 15, 152
	274	+	2025; 153
	275	+	(2) Notwithstanding the provisions of subsection (b) of section 12-110 154
	276	+	of the general statutes, such municipality's board of assessment appeals 155
	277	+	shall meet to hear appeals related to the assessment of property during 156
	278	+	the period commencing forty-five days after the effective date of this 157
	279	+	section and concluding sixty days after the effective date of this section, 158
	280	+	Bill No.
	281	+
	282	+
	283	+
	284	+	LCO No. 5302 8 of 16
	285	+
	286	+	on business days as described in said subsection; 159
	287	+	(3) Notwithstanding the provisions of subdivision (1) of subsection 160
	288	+	(a) of section 12-111 of the general statutes and section 12-112 of the 161
	289	+	general statutes, appeals from the doings of such municipality's 162
	290	+	assessors shall be heard or entertained by such municipality's board of 163
	291	+	assessment appeals if such appeal is made on or before the thirtieth day 164
	292	+	after the effective date of this section; 165
	293	+	(4) Notwithstanding the provisions of subdivisions (1) and (2) of 166
	294	+	subsection (a) of section 12-111 of the general statutes, such 167
	295	+	municipality's board of assessment appeals shall notify each taxpayer 168
	296	+	who filed an appeal, whether to advise of the date, time and place of the 169
	297	+	appeal hearing or to advise that such board has elected not to conduct 170
	298	+	an appeal hearing, not later than sixty days after the effective date of this 171
	299	+	section; 172
	300	+	(5) Notwithstanding the provisions of section 12-120 of the general 173
	301	+	statutes, such municipality's assessor or board of assessors shall 174
	302	+	transmit to the Secretary of the Office of Policy and Management not 175
	303	+	later than ninety days after the effective date of this section an abstract 176
	304	+	of the assessment list that has been examined and corrected by the board 177
	305	+	of assessment appeals; and 178
	306	+	(6) Notwithstanding the provisions of section 12-142 of the general 179
	307	+	statutes, title 7 of the general statutes, chapter 204 of the general statutes, 180
	308	+	any special act, any municipal charter or any home rule ordinance, if 181
	309	+	such municipality has adopted a budget or levied taxes for the fiscal 182
	310	+	year ending June 30, 2026, such municipality may, not later than June 183
	311	+	15, 2025, (A) amend its budget in the same manner as such budget was 184
	312	+	originally adopted, and (B) adjust the tax levy and the amount of any 185
	313	+	remaining installments of such taxes. If such municipality has levied a 186
	314	+	tax that was due and payable in a single installment for the fiscal year 187
	315	+	ending June 30, 2026, such municipality may mail or hand deliver to 188
	316	+	persons liable therefor a supplemental rate bill for any additional tax 189
	317	+	Bill No.
	318	+
	319	+
	320	+
	321	+	LCO No. 5302 9 of 16
	322	+
	323	+	levy resulting pursuant to subparagraph (B) of this subdivision. The 190
	324	+	amendment to such grand list or budget shall be an amount reflecting 191
	325	+	such modified schedule of depreciation. 192
	326	+	Sec. 4. Subdivision (83) of section 12-81 of the general statutes is 193
	327	+	repealed and the following is substituted in lieu thereof (Effective from 194
	328	+	passage and applicable to assessment years commencing on or after October 1, 195
	329	+	2024): 196
	330	+	(83) (A) (i) A dwelling, including a condominium, as defined in 197
	331	+	section 47-68a, and a unit in a common interest community, as defined 198
	332	+	in section 47-202, that is (I) owned by any resident of this state who has 199
	333	+	served in the Army, Navy, Marine Corps, Coast Guard, Air Force or 200
	334	+	Space Force of the United States and has been determined by the United 201
	335	+	States Department of Veterans Affairs to be permanently and totally 202
	336	+	disabled based on a service-connected [permanent and total] disability 203
	337	+	rating [as determined by the United States Department of Veterans 204
	338	+	Affairs] of one hundred per cent, and (II) occupied by such resident as 205
	339	+	the resident's primary residence, or (ii) lacking such residence, one 206
	340	+	motor vehicle owned by such resident and garaged in this state. 207
	341	+	(B) If such resident lacks such dwelling or motor vehicle in such 208
	342	+	resident's name, the dwelling or motor vehicle, as applicable, belonging 209
	343	+	to or held in trust for such resident's spouse, who is domiciled with such 210
	344	+	resident, shall be so exempt. When any resident entitled to an exemption 211
	345	+	under the provisions of this subdivision has died, the dwelling or motor 212
	346	+	vehicle, as applicable, belonging to, or held in trust for, such deceased 213
	347	+	resident's surviving spouse, while such spouse remains a widow or 214
	348	+	widower, or belonging to or held in trust for such deceased resident's 215
	349	+	minor children during their minority, or both, while they are residents 216
	350	+	of this state, shall be so exempt as that to which such resident was or 217
	351	+	would have been entitled at the time of such resident's death. 218
	352	+	(C) No individual entitled to the exemption under this subdivision 219
	353	+	and under one or more of subdivisions (19), (22), (23), (25) and (26) of 220
	354	+	Bill No.
	355	+
	356	+
	357	+
	358	+	LCO No. 5302 10 of 16
	359	+
	360	+	this section shall receive more than one exemption. 221
	361	+	(D) (i) No individual shall receive any exemption to which such 222
	362	+	individual is entitled under this subdivision until such individual has 223
	363	+	complied with section 12-95, and has submitted proof of such 224
	364	+	individual's [disability rating, as determined] determination by the 225
	365	+	United States Department of Veterans Affairs, to the assessor of the 226
	366	+	town in which the exemption is sought. If there is no change to an 227
	367	+	individual's [disability rating] determination, such proof shall not be 228
	368	+	required for any assessment year following that for which the 229
	369	+	exemption under this subdivision is granted initially. If the United 230
	370	+	States Department of Veterans Affairs modifies an individual's 231
	371	+	[disability rating] determination to other than permanently and totally 232
	372	+	disabled based on a service-connected [permanent and total] disability 233
	373	+	rating of one hundred per cent, such modification shall be deemed a 234
	374	+	waiver of the right to the exemption under this subdivision. Any such 235
	375	+	individual whose [disability rating] determination was modified to 236
	376	+	other than permanently and totally disabled based on a service-237
	377	+	connected [permanent and total] disability rating of one hundred per 238
	378	+	cent may seek the exemption under subdivision (20) of this section. 239
	379	+	(ii) Any individual who has been unable to submit evidence of 240
	380	+	[disability rating] such determination by the United States Department 241
	381	+	of Veterans Affairs in the manner required by this subdivision, or who 242
	382	+	has failed to submit such evidence as provided in section 12-95, may, 243
	383	+	when such individual obtains such evidence, make application to the 244
	384	+	tax collector not later than one year after such individual obtains such 245
	385	+	proof or not later than one year after the expiration of the time limited 246
	386	+	in section 12-95, as the case may be, for abatement in case the tax has not 247
	387	+	been paid, or for refund in case the whole tax or part of the tax has been 248
	388	+	paid. Such abatement or refund may be granted retroactively to include 249
	389	+	the assessment day next succeeding the date as of which such individual 250
	390	+	was entitled to such [disability rating as determined] determination by 251
	391	+	the United States Department of Veterans Affairs, but in no case shall 252
	392	+	any abatement or refund be made for a period greater than three years. 253
	393	+	Bill No.
	394	+
	395	+
	396	+
	397	+	LCO No. 5302 11 of 16
	398	+
	399	+	(iii) The tax collector shall, after examination of such application, refer 254
	400	+	the same, with the tax collector's recommendations thereon, to the board 255
	401	+	of selectmen of a town or to the corresponding authority of any other 256
	402	+	municipality, and shall certify to the amount of abatement or refund to 257
	403	+	which the applicant is entitled. Upon receipt of such application and 258
	404	+	certification, the selectmen or other duly constituted authority shall, in 259
	405	+	case the tax has not been paid, issue a certificate of abatement or, in case 260
	406	+	the whole tax or part of the tax has been paid, draw an order upon the 261
	407	+	treasurer in favor of such applicant for such amount, without interest. 262
	408	+	Any action so taken by such selectmen or other authority shall be a 263
	409	+	matter of record and the tax collector shall be notified in writing of such 264
	410	+	action. 265
	411	+	Sec. 5. Subdivision (20) of section 12-81 of the general statutes is 266
	412	+	repealed and the following is substituted in lieu thereof (Effective from 267
	413	+	passage and applicable to assessment years commencing on or after October 1, 268
	414	+	2024): 269
	415	+	(20) (A) Subject to the provisions hereinafter stated, property not 270
	416	+	exceeding three thousand five hundred dollars in amount shall be 271
	417	+	exempt from taxation, which property belongs to, or is held in trust for, 272
	418	+	any resident of this state who has served, or is serving, in the Army, 273
	419	+	Navy, Marine Corps, Coast Guard, Air Force or Space Force of the 274
	420	+	United States and (i) has a disability rating as determined by the United 275
	421	+	States Department of Veterans Affairs amounting to ten per cent or 276
	422	+	more of total disability, other than a determination of being 277
	423	+	permanently and totally disabled based on a service-connected 278
	424	+	[permanent and total] disability rating of one hundred per cent, 279
	425	+	provided such exemption shall be two thousand dollars in any case in 280
	426	+	which such rating is between ten per cent and twenty-five per cent; two 281
	427	+	thousand five hundred dollars in any case in which such rating is more 282
	428	+	than twenty-five per cent but not more than fifty per cent; three 283
	429	+	thousand dollars in any case in which such rating is more than fifty per 284
	430	+	cent but not more than seventy-five per cent; and three thousand five 285
	431	+	hundred dollars in any case in which such resident has attained sixty-286
	432	+	Bill No.
	433	+
	434	+
	435	+
	436	+	LCO No. 5302 12 of 16
	437	+
	438	+	five years of age or such rating is more than seventy-five per cent; or (ii) 287
	439	+	is receiving a pension, annuity or compensation from the United States 288
	440	+	because of the loss in service of a leg or arm or that which is considered 289
	441	+	by the rules of the United States Pension Office or the Bureau of War 290
	442	+	Risk Insurance the equivalent of such loss. 291
	443	+	(B) If such veteran lacks such amount of property in such veteran's 292
	444	+	name, so much of the property belonging to, or held in trust for, such 293
	445	+	veteran's spouse, who is domiciled with such veteran, as is necessary to 294
	446	+	equal such amount shall also be so exempt. When any veteran entitled 295
	447	+	to an exemption under the provisions of this subdivision has died, 296
	448	+	property belonging to, or held in trust for, such deceased veteran's 297
	449	+	surviving spouse, while such spouse remains a widow or widower, or 298
	450	+	belonging to or held in trust for such deceased veteran's minor children 299
	451	+	during their minority, or both, while they are residents of this state, shall 300
	452	+	be exempt in the same aggregate amount as that to which the disabled 301
	453	+	veteran was or would have been entitled at the time of such veteran's 302
	454	+	death. 303
	455	+	(C) No individual entitled to the exemption under this subdivision 304
	456	+	and under one or more of subdivisions (19), (22), (23), (25) and (26) of 305
	457	+	this section shall receive more than one exemption. 306
	458	+	(D) (i) No individual shall receive any exemption to which such 307
	459	+	individual is entitled under this subdivision until such individual has 308
	460	+	complied with section 12-95 and has submitted proof of such 309
	461	+	individual's disability rating, as determined by the United States 310
	462	+	Department of Veterans Affairs, to the assessor of the town in which the 311
	463	+	exemption is sought. If there is no change to an individual's disability 312
	464	+	rating, such proof shall not be required for any assessment year 313
	465	+	following that for which the exemption under this subdivision is 314
	466	+	granted initially. If the United States Department of Veterans Affairs 315
	467	+	modifies a veteran's disability rating, such modification shall be deemed 316
	468	+	a waiver of the right to the exemption under this subdivision until proof 317
	469	+	of disability rating is submitted to the assessor and the right to such 318
	470	+	Bill No.
	471	+
	472	+
	473	+
	474	+	LCO No. 5302 13 of 16
	475	+
	476	+	exemption is established as required initially, except that if such 319
	477	+	disability rating is modified to a determination that such veteran is 320
	478	+	permanently and totally disabled based on a service-connected 321
	479	+	[permanent and total] disability rating of one hundred per cent, such 322
	480	+	veteran may seek the exemption under subdivision (83) of this section. 323
	481	+	(ii) Any individual who has been unable to submit evidence of 324
	482	+	disability rating in the manner required by this subdivision, or who has 325
	483	+	failed to submit such evidence as provided in section 12-95, may, when 326
	484	+	such individual obtains such evidence, make application to the tax 327
	485	+	collector not later than one year after such individual obtains such proof 328
	486	+	or not later than one year after the expiration of the time limited in 329
	487	+	section 12-95, as the case may be, for abatement in case the tax has not 330
	488	+	been paid, or for refund in case the whole tax has been paid, of such part 331
	489	+	or the whole of such tax as represents the service exemption. Such 332
	490	+	abatement or refund may be granted retroactively to include the 333
	491	+	assessment day next succeeding the date as of which such person was 334
	492	+	entitled to such disability rating as determined by the United States 335
	493	+	Department of Veterans Affairs, but in no case shall any abatement or 336
	494	+	refund be made for a period greater than three years. 337
	495	+	(iii) The tax collector shall, after examination of such application, refer 338
	496	+	the same, with the tax collector's recommendations thereon, to the board 339
	497	+	of selectmen of a town or to the corresponding authority of any other 340
	498	+	municipality, and shall certify to the amount of abatement or refund to 341
	499	+	which the applicant is entitled. Upon receipt of such application and 342
	500	+	certification, the selectmen or other duly constituted authority shall, in 343
	501	+	case the tax has not been paid, issue a certificate of abatement or, in case 344
	502	+	the whole tax has been paid, draw an order upon the treasurer in favor 345
	503	+	of such applicant for the amount, without interest, that represents the 346
	504	+	service exemption. Any action so taken by such selectmen or other 347
	505	+	authority shall be a matter of record and the tax collector shall be 348
	506	+	notified in writing of such action; 349
	507	+	Sec. 6. (Effective from passage) In each municipality in which the grand 350
	508	+	Bill No.
	509	+
	510	+
	511	+
	512	+	LCO No. 5302 14 of 16
	513	+
	514	+	list for the assessment year commencing October 1, 2024, has been 351
	515	+	published and lodged for inspection on or before the effective date of 352
	516	+	this section: 353
	517	+	(1) Notwithstanding the provisions of section 12-55 of the general 354
	518	+	statutes, such municipality's assessor or board of assessors may 355
	519	+	disregard, adjust and republish said grand list not later than April 15, 356
	520	+	2025; 357
	521	+	(2) Notwithstanding the provisions of subsection (b) of section 12-110 358
	522	+	of the general statutes, such municipality's board of assessment appeals 359
	523	+	shall meet to hear appeals related to the assessment of property during 360
	524	+	the period commencing forty-five days after the effective date of this 361
	525	+	section and concluding sixty days after the effective date of this section, 362
	526	+	on business days as described in said subsection; 363
	527	+	(3) Notwithstanding the provisions of subdivision (1) of subsection 364
	528	+	(a) of section 12-111 of the general statutes and section 12-112 of the 365
	529	+	general statutes, appeals from the doings of such municipality's 366
	530	+	assessors shall be heard or entertained by such municipality's board of 367
	531	+	assessment appeals if such appeal is made on or before the thirtieth day 368
	532	+	after the effective date of this section; 369
	533	+	(4) Notwithstanding the provisions of subdivisions (1) and (2) of 370
	534	+	subsection (a) of section 12-111 of the general statutes, such 371
	535	+	municipality's board of assessment appeals shall notify each taxpayer 372
	536	+	who filed an appeal, whether to advise of the date, time and place of the 373
	537	+	appeal hearing or to advise that such board has elected not to conduct 374
	538	+	an appeal hearing, not later than sixty days after the effective date of this 375
	539	+	section; 376
	540	+	(5) Notwithstanding the provisions of section 12-120 of the general 377
	541	+	statutes, such municipality's assessor or board of assessors shall 378
	542	+	transmit to the Secretary of the Office of Policy and Management not 379
	543	+	later than ninety days after the effective date of this section an abstract 380
	544	+	of the assessment list that has been examined and corrected by the board 381
	545	+	Bill No.
	546	+
	547	+
	548	+
	549	+	LCO No. 5302 15 of 16
	550	+
	551	+	of assessment appeals; and 382
	552	+	(6) Notwithstanding the provisions of section 12-142 of the general 383
	553	+	statutes, title 7 of the general statutes, chapter 204 of the general statutes, 384
	554	+	any special act, any municipal charter or any home rule ordinance, if 385
	555	+	such municipality has adopted a budget or levied taxes for the fiscal 386
	556	+	year ending June 30, 2026, such municipality may, not later than June 387
	557	+	15, 2025, (A) amend its budget in the same manner as such budget was 388
	558	+	originally adopted, and (B) adjust the tax levy and the amount of any 389
	559	+	remaining installments of such taxes. If such municipality has levied a 390
	560	+	tax that was due and payable in a single installment for the fiscal year 391
	561	+	ending June 30, 2026, such municipality may mail or hand deliver to 392
	562	+	persons liable therefor a supplemental rate bill for any additional tax 393
	563	+	levy resulting pursuant to subparagraph (B) of this subdivision. 394
	564	+	Sec. 7. (Effective from passage) The following sum is appropriated from 395
	565	+	the GENERAL FUND for the purpose herein specified for the fiscal year 396
	566	+	ending June 30, 2025: 397
	567	+	T43 GENERAL FUND 2024-2025
	568	+	T44
	569	+	T45 DEPARTMENT OF EDUCATION
	570	+	T46 Excess Cost - Student Based 40,000,000
	571	+	T47
	572	+	T48 TOTAL – GENERAL FUND 40,000,000
	573	+
	574	+	This act shall take effect as follows and shall amend the following
	575	+	sections:
	576	+
	577	+	Section 1 from passage New section
	578	+	Sec. 2 from passage and
	579	+	applicable to assessment
	580	+	years commencing on or
	581	+	after October 1, 2024
	582	+	12-63(b)(7)
	583	+	Sec. 3 from passage New section
	584	+	Bill No.
	585	+
	586	+
	587	+
	588	+	LCO No. 5302 16 of 16
	589	+
	590	+	Sec. 4 from passage and
	591	+	applicable to assessment
	592	+	years commencing on or
	593	+	after October 1, 2024
	594	+	12-81(83)
	595	+	Sec. 5 from passage and
	596	+	applicable to assessment
	597	+	years commencing on or
	598	+	after October 1, 2024
	599	+	12-81(20)
	600	+	Sec. 6 from passage New section
	601	+	Sec. 7 from passage New section
512	602