Connecticut 2025 Regular Session

Connecticut Senate Bill SB01183 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	LCO 3506 1 of 2
	3	+	LCO No. 3506 1 of 2
4	4
5	5		General Assembly Raised Bill No. 1183
6	6		January Session, 2025
7	7		LCO No. 3506
8	8
9	9
10		-	Referred to Committee on PLANNING AND
11		-	DEVELOPMENT
	10	+	Referred to Committee on PLANNING AND DEVELOPMENT
12	11
13	12
14	13		Introduced by:
15	14		(PD)
	15	+
16	16
17	17
18	18
19	19		AN ACT CONCERNING PERSONAL PROPERTY TAX EXEMPTIONS
20	20		FOR MOTOR VEHICLES USED EXCLUSIVELY FOR FARMING.
21	21		Be it enacted by the Senate and House of Representatives in General
22	22		Assembly convened:
23	23
24	24		Section 1. Subsection (a) of section 12-91 of the general statutes is 1
25	25		repealed and the following is substituted in lieu thereof (Effective October 2
26	26		1, 2025): 3
27	27		(a) [All] Any (1) farm machinery, [except] including motor vehicles, 4
28	28		as defined in section 14-1, to the assessed value of one hundred 5
29	29		thousand dollars, [any] and (2) horse or pony, that is actually and 6
30	30		exclusively used in farming, as defined in section 1-1, when owned and 7
31	31		kept in this state by, or when held in trust for, any farmer or group of 8
32	32		farmers operating as a unit, a partnership or a corporation, a majority of 9
33	33		the stock of which corporation is held by members of a family actively 10
34	34		engaged in farm operations, shall be exempt from local property 11
35	35		taxation; provided each such farmer, whether operating individually or 12
36	36		as one of a group, partnership or corporation, shall qualify for such 13
37		-	exemption in accordance with the standards set forth in subsection (d) 14 Raised Bill No. 1183
	37	+	exemption in accordance with the standards set forth in subsection (d) 14
	38	+	of this section for the assessment year for which such exemption is 15
	39	+	Raised Bill No. 1183
38	40
39	41
40		-	LCO 3506 2 of 2
41	42
42		-	of this section for the assessment year for which such exemption is 15
	43	+	LCO No. 3506 2 of 2
	44	+
43	45		sought. Only one such exemption shall be allowed to each such farmer, 16
44	46		group of farmers, partnership or corporation. Subdivision (38) of section 17
45	47		12-81 shall not apply to any person, group, partnership or corporation 18
46	48		receiving the exemption provided for in this subsection. 19
47	49		This act shall take effect as follows and shall amend the following
48	50		sections:
49	51
50	52		Section 1 October 1, 2025 12-91(a)
51	53
52		-	PD Joint Favorable C/R FIN
	54	+	Statement of Purpose:
	55	+	To make certain motor vehicles used exclusively for farming eligible for
	56	+	personal property tax exemptions.
	57	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	58	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	59	+	underlined.]
53	60