8 | 15 | | |
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9 | 16 | | |
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10 | 17 | | |
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11 | 18 | | |
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12 | 19 | | AN ACT CONCERNING THE RECOMMENDATIONS OF THE |
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13 | 20 | | INTERGOVERNMENTAL POLICY AND PLANNING DIVISION WITHIN |
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14 | 21 | | THE OFFICE OF POLICY AND MANAGEMENT. |
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15 | 22 | | Be it enacted by the Senate and House of Representatives in General |
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16 | 23 | | Assembly convened: |
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17 | 24 | | |
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18 | 25 | | Section 1. Subsection (j) of section 7-536 of the general statutes is 1 |
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19 | 26 | | repealed and the following is substituted in lieu thereof (Effective July 1, 2 |
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20 | 27 | | 2025): 3 |
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21 | 28 | | (j) Not later than September 1, [2024] 2025, and annually thereafter, 4 |
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22 | 29 | | each municipality issued a grant pursuant to subsection (i) of this 5 |
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23 | 30 | | section in the preceding fiscal year shall submit a report to the secretary, 6 |
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24 | 31 | | in a form and manner prescribed by the secretary and certified by the 7 |
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25 | 32 | | chief financial officer of the municipality, describing the amounts 8 |
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26 | 33 | | expended in such fiscal year for each of the local capital improvement 9 |
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27 | 34 | | projects described in subdivision (4) of subsection (a) of this section. Any 10 |
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28 | 35 | | municipality that neglects to submit such report shall forfeit one 11 |
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29 | 36 | | hundred dollars to the state. 12 |
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30 | 37 | | Sec. 2. Section 12-120c of the general statutes is repealed and the 13 |
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31 | 38 | | following is substituted in lieu thereof (Effective July 1, 2025): 14 |
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38 | 47 | | Management, on a form or forms provided by the secretary, the amount 17 |
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39 | 48 | | of exemptions approved under the provisions of subdivisions (60), (70), 18 |
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40 | 49 | | (72) and (76) of section 12-81 for the most recently completed assessment 19 |
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41 | 50 | | year, together with such supporting information as the secretary may 20 |
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42 | 51 | | require, including the number of taxpayers with approved claims under 21 |
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43 | 52 | | each said subdivision and a copy of the applications filed by such 22 |
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44 | 53 | | taxpayers for each said subdivision. Any municipality that neglects to 23 |
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45 | 54 | | submit such form or forms shall forfeit two hundred fifty dollars to the 24 |
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46 | 55 | | state. 25 |
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47 | 56 | | Sec. 3. Subdivision (2) of subsection (b) of section 12-63 of the general 26 |
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48 | 57 | | statutes is repealed and the following is substituted in lieu thereof 27 |
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49 | 58 | | (Effective October 1, 2025, and applicable to assessment years commencing on 28 |
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50 | 59 | | or after October 1, 2025): 29 |
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51 | 60 | | (2) [Any municipality may, by ordinance, adopt the provisions of this 30 |
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52 | 61 | | subsection to be applicable for the assessment year commencing 31 |
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53 | 62 | | October first of the assessment year in which a revaluation of all real 32 |
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54 | 63 | | property required pursuant to section 12-62 is performed in such 33 |
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55 | 64 | | municipality, and for each assessment year thereafter. If so adopted, the] 34 |
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56 | 65 | | The present true and actual value of tangible personal property, other 35 |
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57 | 66 | | than motor vehicles, shall be determined in accordance with the 36 |
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58 | 67 | | provisions of this subsection. If such property is purchased, its true and 37 |
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59 | 68 | | actual value shall be established in relation to the cost of its acquisition, 38 |
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60 | 69 | | including transportation and installation, and shall reflect depreciation 39 |
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61 | 70 | | in accordance with the schedules set forth in subdivisions (3) to (6), 40 |
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62 | 71 | | inclusive, of this subsection. If such property is developed and produced 41 |
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63 | 72 | | by the owner of such property for a purpose other than wholesale or 42 |
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64 | 73 | | retail sale or lease, its true and actual value shall be established in 43 |
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65 | 74 | | relation to its cost of development, production and installation and shall 44 |
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66 | 75 | | reflect depreciation in accordance with the schedules provided in 45 |
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67 | 76 | | subdivisions (3) to (6), inclusive, of this subsection. The provisions of 46 |
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68 | 77 | | this subsection shall not apply to property owned by a public service 47 |
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75 | 86 | | following is substituted in lieu thereof (Effective July 1, 2025): 50 |
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76 | 87 | | The selectmen of towns, the mayor and aldermen of cities, the 51 |
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77 | 88 | | warden and burgesses of boroughs and the committees of other 52 |
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78 | 89 | | communities (1) may abate the taxes, or the interest on delinquent taxes, 53 |
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79 | 90 | | or both, assessed by their respective communities upon such persons as 54 |
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80 | 91 | | are poor and unable to pay the same or upon railroad companies in 55 |
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81 | 92 | | bankruptcy reorganization, provided [either] a standing abatement 56 |
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82 | 93 | | committee of a community [or, if a community has no such committee, 57 |
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83 | 94 | | the Secretary of the Office of Policy and Management] shall approve 58 |
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84 | 95 | | such abatement, and (2) shall present to each annual meeting of their 59 |
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85 | 96 | | respective communities a list of all persons whose taxes, or the interest 60 |
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86 | 97 | | on whose taxes, [they] have been abated in the preceding year. 61 |
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87 | 98 | | Sec. 5. Subsections (b) and (c) of section 7-100l of the general statutes 62 |
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88 | 99 | | are repealed and the following is substituted in lieu thereof (Effective 63 |
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89 | 100 | | October 1, 2025): 64 |
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90 | 101 | | (b) On or before [May 1, 2019] September 1, 2026, and not less than 65 |
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91 | 102 | | annually thereafter, each town that possesses or contracts for services 66 |
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92 | 103 | | for the creation or maintenance of a digital parcel file shall transmit such 67 |
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93 | 104 | | file to the regional council of governments of which it is a member. If a 68 |
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94 | 105 | | town is not a member of a council of governments, such file shall be 69 |
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95 | 106 | | transmitted to the Secretary of the Office of Policy and Management. 70 |
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96 | 107 | | The digital parcel file shall include, but need not be limited to: (1) Any 71 |
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97 | 108 | | information from the assessor database that (A) uniquely identifies each 72 |
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98 | 109 | | property in the digital parcel file, (B) identifies the size of each property, 73 |
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99 | 110 | | (C) identifies the address of each property, (D) identifies the value of the 74 |
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100 | 111 | | land, buildings and other improvements for each property, and (E) 75 |
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101 | 112 | | identifies the year in which buildings were constructed for each 76 |
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102 | 113 | | property; and (2) any other information deemed necessary by the 77 |
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103 | 114 | | applicable regional council of governments. 78 |
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111 | 124 | | with the provisions of section 11-4a, to the joint standing committee of 82 |
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112 | 125 | | the General Assembly having cognizance of matters relating to planning 83 |
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113 | 126 | | and development, that lists each town that (1) has failed to provide its 84 |
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114 | 127 | | digital parcel file, and (2) does not possess a digital parcel file. 85 |
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115 | 128 | | Sec. 6. Section 8-3j of the general statutes is repealed and the 86 |
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116 | 129 | | following is substituted in lieu thereof (Effective July 1, 2025): 87 |
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117 | 130 | | (a) No zoning regulation shall treat any family child care home or 88 |
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118 | 131 | | group child care home, located in a residence and licensed by the Office 89 |
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119 | 132 | | of Early Childhood pursuant to chapter 368a, in a manner different from 90 |
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120 | 133 | | single or multifamily dwellings. 91 |
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121 | 134 | | (b) Not later than December 1, 2023, [and annually thereafter] 92 |
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122 | 135 | | December 1, 2024, and December 1, 2025, each municipality shall submit 93 |
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123 | 136 | | to the Office of Policy and Management a sworn statement from the 94 |
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124 | 137 | | chief executive officer of the municipality stating (1) that the 95 |
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125 | 138 | | municipality's zoning ordinances are in compliance with (A) subsection 96 |
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126 | 139 | | (a) of this section, and (B) the provisions of subdivision (1) of subsection 97 |
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127 | 140 | | (d) of section 8-2, or (2) the specific time frame within which the 98 |
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128 | 141 | | municipality will bring its zoning ordinances into compliance with 99 |
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129 | 142 | | subsection (a) of this section and subsection (d) of section 8-2. 100 |
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130 | 143 | | Sec. 7. Subsection (f) of section 12-170aa of the general statutes is 101 |
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131 | 144 | | repealed and the following is substituted in lieu thereof (Effective July 1, 102 |
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132 | 145 | | 2025): 103 |
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133 | 146 | | (f) (1) Any homeowner, believing such homeowner is entitled to tax 104 |
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134 | 147 | | reduction benefits under this section for any assessment year, shall 105 |
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135 | 148 | | make application as required in subsection (e) of this section, to the 106 |
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136 | 149 | | assessor of the municipality in which the homeowner resides, for such 107 |
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137 | 150 | | tax reduction at any time from February first to and including May 108 |
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138 | 151 | | fifteenth of the year in which tax reduction is claimed. A homeowner 109 |
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147 | 162 | | certificate signed by a physician, physician assistant or an advanced 114 |
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148 | 163 | | practice registered nurse to that extent, or if the [secretary] assessor 115 |
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149 | 164 | | determines there is good cause for doing so. Such application for tax 116 |
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150 | 165 | | reduction benefits shall be submitted on a form prescribed and 117 |
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151 | 166 | | furnished by the secretary to the assessor. In making application the 118 |
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152 | 167 | | homeowner shall present to such assessor, in substantiation of such 119 |
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153 | 168 | | homeowner's application, a copy of such homeowner's federal income 120 |
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154 | 169 | | tax return, including a copy of the Social Security statement of earnings 121 |
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155 | 170 | | for such homeowner, and that of such homeowner's spouse, if filed 122 |
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156 | 171 | | separately, for such homeowner's taxable year ending immediately 123 |
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157 | 172 | | prior to the submission of such application, or if not required to file a 124 |
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158 | 173 | | return, such other evidence of qualifying income in respect to such 125 |
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159 | 174 | | taxable year as may be required by the assessor. 126 |
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160 | 175 | | (2) When the assessor is satisfied that the applying homeowner is 127 |
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161 | 176 | | entitled to tax reduction in accordance with this section, such assessor 128 |
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162 | 177 | | shall issue a certificate of credit, in such form as the secretary may 129 |
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163 | 178 | | prescribe and supply showing the amount of tax reduction allowed. A 130 |
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164 | 179 | | duplicate of such certificate shall be delivered to the applicant and the 131 |
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165 | 180 | | tax collector of the municipality and the assessor shall keep the fourth 132 |
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166 | 181 | | copy of such certificate and a copy of the application. Any homeowner 133 |
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167 | 182 | | who, for the purpose of obtaining a tax reduction under this section, 134 |
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168 | 183 | | wilfully fails to disclose all matters related thereto or with intent to 135 |
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169 | 184 | | defraud makes false statement shall refund all property tax credits 136 |
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170 | 185 | | improperly taken and shall be fined not more than five hundred dollars. 137 |
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171 | 186 | | (3) Applications filed under this section shall not be open for public 138 |
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172 | 187 | | inspection. 139 |
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173 | 188 | | Sec. 8. Subsection (b) of section 12-55 of the general statutes is 140 |
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174 | 189 | | repealed and the following is substituted in lieu thereof (Effective July 1, 141 |
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183 | 200 | | or required by law. The assessor or board of assessors may increase or 146 |
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184 | 201 | | decrease the valuation of any property as reflected in the last-preceding 147 |
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185 | 202 | | grand list, or the valuation as stated in any personal property 148 |
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186 | 203 | | declaration or report received pursuant to this chapter. In each case of 149 |
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187 | 204 | | any increase in valuation of a property above the valuation of such 150 |
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188 | 205 | | property in the last-preceding grand list, or the valuation, if any, stated 151 |
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189 | 206 | | by the person filing such declaration or report, the assessor or board of 152 |
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190 | 207 | | assessors shall mail a written notice of assessment increase to the last-153 |
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191 | 208 | | known address of the owner of the property the valuation of which has 154 |
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192 | 209 | | increased. All such notices shall be subject to the provisions of 155 |
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193 | 210 | | subsection (c) of this section. Notwithstanding the provisions of this 156 |
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194 | 211 | | section, a notice of increase shall not be required in any year with respect 157 |
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195 | 212 | | to a registered motor vehicle the valuation of which has increased. [In 158 |
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196 | 213 | | the year of a revaluation, the notice of increase sent in accordance with 159 |
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197 | 214 | | subsection (f) of section 12-62 shall be in lieu of the notice required by 160 |
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198 | 215 | | this section.] 161 |
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199 | 216 | | Sec. 9. Section 12-19b of the general statutes is repealed and the 162 |
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200 | 217 | | following is substituted in lieu thereof (Effective July 1, 2025): 163 |
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201 | 218 | | Not later than April first in any assessment year, any town, borough 164 |
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202 | 219 | | or fire district to which a grant is payable under the provisions of section 165 |
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203 | 220 | | 12-18b or 12-19a shall provide the Secretary of the Office of Policy and 166 |
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204 | 221 | | Management with the assessed valuation of the real property eligible 167 |
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205 | 222 | | therefor as of the first day of October immediately preceding, adjusted 168 |
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206 | 223 | | in accordance with any gradual increase in or deferment of assessed 169 |
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207 | 224 | | values of real property implemented in accordance with section 12-62c, 170 |
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208 | 225 | | which is required for computation of such grant. Any town, borough or 171 |
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209 | 226 | | fire district that neglects to transmit to the secretary the assessed 172 |
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210 | 227 | | valuation as required by this section shall forfeit two hundred fifty 173 |
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221 | 240 | | district of such reevaluation by [certified or registered mail] electronic 180 |
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222 | 241 | | mail. Any town, borough or fire district aggrieved by the action of the 181 |
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223 | 242 | | secretary under the provisions of this section may, not later than ten 182 |
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224 | 243 | | business days following receipt of such notice, appeal to the secretary 183 |
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225 | 244 | | for a hearing concerning such reevaluation. Such appeal shall be in 184 |
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226 | 245 | | writing and shall include a statement as to the reasons for such appeal. 185 |
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227 | 246 | | The secretary shall, not later than ten business days following receipt of 186 |
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228 | 247 | | such appeal, grant or deny such hearing by notification in writing, 187 |
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229 | 248 | | including in the event of a denial, a statement as to the reasons for such 188 |
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230 | 249 | | denial. Such notification shall be sent by certified or registered mail. If 189 |
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231 | 250 | | any town, borough or fire district is aggrieved by the action of the 190 |
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232 | 251 | | secretary following such hearing or in denying any such hearing, the 191 |
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233 | 252 | | town, borough or fire district may not later than ten business days after 192 |
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234 | 253 | | receiving such notice, appeal to the superior court for the judicial district 193 |
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235 | 254 | | wherein such town, borough or fire district is located. Any such appeal 194 |
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236 | 255 | | shall be privileged. 195 |
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237 | 256 | | Sec. 10. Section 12-20b of the general statutes is repealed and the 196 |
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238 | 257 | | following is substituted in lieu thereof (Effective July 1, 2025): 197 |
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239 | 258 | | Not later than April first in each year, any municipality to which a 198 |
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240 | 259 | | grant is payable under the provisions of section 12-18b or 12-20a shall 199 |
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241 | 260 | | provide the Secretary of the Office of Policy and Management with the 200 |
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242 | 261 | | assessed valuation of the tax-exempt real property as of the immediately 201 |
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243 | 262 | | preceding October first, adjusted in accordance with any gradual 202 |
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244 | 263 | | increase in or deferment of assessed values of real property 203 |
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245 | 264 | | implemented in accordance with section 12-62c, which is required for 204 |
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246 | 265 | | computation of such grant. Any municipality which neglects to transmit 205 |
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247 | 266 | | to the Secretary of the Office of Policy and Management the assessed 206 |
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259 | 280 | | reevaluation by electronic mail. Any municipality aggrieved by the 214 |
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260 | 281 | | action of said secretary under the provisions of this section may, not 215 |
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261 | 282 | | later than ten business days following receipt of such notice, appeal to 216 |
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262 | 283 | | the secretary for a hearing concerning such reevaluation, provided such 217 |
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263 | 284 | | appeal shall be in writing and shall include a statement as to the reasons 218 |
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264 | 285 | | for such appeal. The secretary shall, not later than ten business days 219 |
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265 | 286 | | following receipt of such appeal, grant or deny such hearing by 220 |
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266 | 287 | | notification in writing, including in the event of a denial, a statement as 221 |
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267 | 288 | | to the reasons for such denial. If any municipality is aggrieved by the 222 |
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268 | 289 | | action of the secretary following such hearing or in denying any such 223 |
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269 | 290 | | hearing, the municipality may not later than two weeks after such 224 |
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270 | 291 | | notice, appeal to the superior court for the judicial district in which the 225 |
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271 | 292 | | municipality is located. Any such appeal shall be privileged. If any 226 |
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272 | 293 | | recomputation is effected as the result of the provisions of this section 227 |
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273 | 294 | | on or after the January first following the date on which the municipality 228 |
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274 | 295 | | has provided the assessed valuation in question, any adjustments to the 229 |
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275 | 296 | | amount due to any municipality for the period for which such 230 |
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276 | 297 | | adjustments were made shall be made in the next payment the Treasurer 231 |
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277 | 298 | | shall make to such municipality pursuant to this section. 232 |
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278 | 299 | | Sec. 11. Section 12-40a of the general statutes is repealed and the 233 |
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279 | 300 | | following is substituted in lieu thereof (Effective July 1, 2025): 234 |
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280 | 301 | | (a) There shall be a committee for the purpose of establishing a 235 |
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281 | 302 | | program and procedures for the training, examination and certification 236 |
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282 | 303 | | of assessment personnel, appointed by the Secretary of the Office of 237 |
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283 | 304 | | Policy and Management and consisting of seven members, six of whom 238 |
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284 | 305 | | shall serve without pay and shall be appointed initially as follows: Two 239 |
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291 | | - | Connecticut assessment practices] the secretary or the secretary's 246 |
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292 | | - | designee. The [Secretary of the Office of Policy and Management] 247 Substitute Bill No. 1343 |
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| 318 | + | Connecticut assessment practices] the secretary, or the secretary's 246 |
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| 319 | + | designee. The [Secretary of the Office of Policy and Management] 247 |
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| 320 | + | secretary shall thereafter appoint two members every two years for six-248 |
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| 321 | + | year terms. Each member of the committee, other than the 249 |
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| 322 | + | representative from the Office of Policy and Management, shall, on and 250 |
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| 323 | + | after July 1, [1984] 2025, be [a person] certified pursuant to subsection 251 |
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| 324 | + | (b) of this section as a certified Connecticut municipal assessor II and 252 |
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| 325 | + | shall have demonstrated competence in Connecticut assessment 253 |
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| 326 | + | practices. Each member of the committee, other than the representative 254 |
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| 327 | + | from the Office of Policy and Management, appointed on or after July 1, 255 |
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| 328 | + | 1984, shall be employed by a municipality in the state in a position 256 |
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| 329 | + | relating to the assessment of property for the purposes of the property 257 |
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| 330 | + | tax. Any member of the committee, other than the secretary or the 258 |
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| 331 | + | secretary's designee, who ceases to be [an employee of the Office of 259 |
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| 332 | + | Policy and Management, or to be] certified as a certified Connecticut 260 |
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| 333 | + | municipal assessor II pursuant to subsection (b) of this section [, as the 261 |
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| 334 | + | case may be,] shall cease to be a member of the committee and the 262 |
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| 335 | + | secretary shall appoint a replacement to fill the remainder of the term. 263 |
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| 336 | + | Said committee shall (1) elect its own chairman, (2) adopt regulations, 264 |
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| 337 | + | in accordance with the provisions of chapter 54, for the training, fees 265 |
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| 338 | + | and examination of assessment personnel, including, but not limited to, 266 |
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| 339 | + | standards for the certification and recertification of assessors, and (3) on 267 |
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| 340 | + | or after May 27, 2022, amend such regulations to ensure that such 268 |
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| 341 | + | training and examination is readily available online or at various 269 |
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| 342 | + | locations throughout this state. Such regulations may include 270 |
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| 343 | + | requirements for any type of training or experience, or combination 271 |
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| 344 | + | thereof, the committee deems appropriate. 272 |
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| 345 | + | Raised Bill No. 1343 |
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297 | | - | secretary shall thereafter appoint two members every two years for six-248 |
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298 | | - | year terms. Each member of the committee, other than the 249 |
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299 | | - | [representative from the Office of Policy and Management] secretary or 250 |
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300 | | - | the secretary's designee, shall, on and after July 1, [1984] 2025, be [a 251 |
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301 | | - | person] certified pursuant to subsection (b) of this section as a certified 252 |
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302 | | - | Connecticut municipal assessor II and shall have demonstrated 253 |
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303 | | - | competence in Connecticut assessment practices. Each member of the 254 |
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304 | | - | committee, other than the [representative from the Office of Policy and 255 |
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305 | | - | Management] secretary or the secretary's designee, appointed on or 256 |
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306 | | - | after July 1, [1984] 2025, shall be employed by a municipality in the state 257 |
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307 | | - | in a position relating to the assessment of property for the purposes of 258 |
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308 | | - | the property tax. Any member of the committee, other than the secretary 259 |
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309 | | - | or the secretary's designee, who ceases to be [an employee of the Office 260 |
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310 | | - | of Policy and Management, or to be] certified as a certified Connecticut 261 |
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311 | | - | municipal assessor II pursuant to subsection (b) of this section [, as the 262 |
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312 | | - | case may be,] shall cease to be a member of the committee and the 263 |
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313 | | - | secretary shall appoint a replacement to fill the remainder of the term. 264 |
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314 | | - | Said committee shall (1) elect its own chairman, (2) adopt regulations, 265 |
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315 | | - | in accordance with the provisions of chapter 54, for the training, fees 266 |
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316 | | - | and examination of assessment personnel, including, but not limited to, 267 |
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317 | | - | standards for the certification and recertification of assessors, and (3) on 268 |
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318 | | - | or after May 27, 2022, amend such regulations to ensure that such 269 |
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319 | | - | training and examination is readily available online or at various 270 |
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320 | | - | locations throughout this state. Such regulations may include 271 |
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321 | | - | requirements for any type of training or experience, or combination 272 |
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322 | | - | thereof, the committee deems appropriate. 273 |
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323 | | - | (b) Any person may participate in training on assessment practices 274 |
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324 | | - | prescribed by said committee. Upon completion of the requirements 275 |
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325 | | - | provided for in regulations adopted under subsection (a) of this section 276 |
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326 | | - | and successful completion of any examination prescribed by said 277 |
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327 | | - | committee, any person shall be recommended to the Secretary of the 278 |
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328 | | - | Office of Policy and Management as a candidate for certification as a 279 |
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329 | | - | certified Connecticut municipal assessor, with a designation of I or II. 280 |
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330 | | - | The [Secretary of the Office of Policy and Management] secretary shall 281 Substitute Bill No. 1343 |
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| 349 | + | LCO No. 5009 10 of 13 |
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| 350 | + | |
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| 351 | + | (b) Any person may participate in training on assessment practices 273 |
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| 352 | + | prescribed by said committee. Upon completion of the requirements 274 |
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| 353 | + | provided for in regulations adopted under subsection (a) of this section 275 |
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| 354 | + | and successful completion of any examination prescribed by said 276 |
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| 355 | + | committee, any person shall be recommended to the Secretary of the 277 |
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| 356 | + | Office of Policy and Management as a candidate for certification as a 278 |
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| 357 | + | certified Connecticut municipal assessor, with a designation of I or II. 279 |
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| 358 | + | The [Secretary of the Office of Policy and Management] secretary shall 280 |
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| 359 | + | determine criteria for such designations and certify any qualified 281 |
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| 360 | + | candidate recommended by said committee as a certified Connecticut 282 |
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| 361 | + | municipal assessor and may rescind such certification for sufficient 283 |
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| 362 | + | cause as said secretary may determine. Such certification shall be valid 284 |
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| 363 | + | for five years from the date of issuance. Said secretary may certify a 285 |
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| 364 | + | candidate who has not completed such training provided such 286 |
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| 365 | + | candidate has experience in Connecticut assessment practices to such 287 |
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| 366 | + | extent, determined by said secretary, as to make it unnecessary to 288 |
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| 367 | + | complete such training; provided, such candidate shall be required to 289 |
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| 368 | + | successfully complete any examination prescribed by said committee. 290 |
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| 369 | + | Sec. 12. Section 12-130a of the general statutes is repealed and the 291 |
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| 370 | + | following is substituted in lieu thereof (Effective July 1, 2025): 292 |
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| 371 | + | (a) There shall be established a committee for the purpose of 293 |
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| 372 | + | developing and maintaining a program and procedures for the training, 294 |
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| 373 | + | examination and certification of tax collection personnel, appointed by 295 |
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| 374 | + | the Secretary of the Office of Policy and Management and consisting of 296 |
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| 375 | + | seven members, six of whom shall be voting members who shall serve 297 |
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| 376 | + | without pay and shall be appointed initially as follows: Two members 298 |
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| 377 | + | for two-year terms; two members for four-year terms; and two members 299 |
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| 378 | + | for six-year terms. At least one member shall be from a municipality 300 |
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| 379 | + | with a population of more than fifty thousand, and at least one member 301 |
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| 380 | + | shall be from a municipality with a population under ten thousand. The 302 |
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| 381 | + | [Secretary of the Office of Policy and Management] secretary shall 303 |
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| 382 | + | thereafter appoint two members every two years for six-year terms. The 304 |
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| 383 | + | seventh member shall be [an employee of the Office of Policy and 305 |
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| 384 | + | Raised Bill No. 1343 |
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335 | | - | certify any qualified candidate recommended by said committee as a 282 |
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336 | | - | certified Connecticut municipal assessor and may rescind such 283 |
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337 | | - | certification for sufficient cause as said secretary may determine. Such 284 |
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338 | | - | certification shall be valid for five years from the date of issuance. Said 285 |
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339 | | - | secretary may certify a candidate who has not completed such training 286 |
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340 | | - | provided such candidate has experience in Connecticut assessment 287 |
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341 | | - | practices to such extent, determined by said secretary, as to make it 288 |
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342 | | - | unnecessary to complete such training; provided, such candidate shall 289 |
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343 | | - | be required to successfully complete any examination prescribed by 290 |
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344 | | - | said committee. 291 |
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345 | | - | Sec. 12. Section 12-130a of the general statutes is repealed and the 292 |
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346 | | - | following is substituted in lieu thereof (Effective July 1, 2025): 293 |
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347 | | - | (a) There shall be established a committee for the purpose of 294 |
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348 | | - | developing and maintaining a program and procedures for the training, 295 |
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349 | | - | examination and certification of tax collection personnel, appointed by 296 |
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350 | | - | the Secretary of the Office of Policy and Management and consisting of 297 |
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351 | | - | seven members, six of whom shall be voting members who shall serve 298 |
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352 | | - | without pay and shall be appointed initially as follows: Two members 299 |
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353 | | - | for two-year terms; two members for four-year terms; and two members 300 |
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354 | | - | for six-year terms. At least one member shall be from a municipality 301 |
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355 | | - | with a population of more than fifty thousand, and at least one member 302 |
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356 | | - | shall be from a municipality with a population under ten thousand. The 303 |
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357 | | - | [Secretary of the Office of Policy and Management] secretary shall 304 |
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358 | | - | thereafter appoint two members every two years for six-year terms. The 305 |
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359 | | - | seventh member shall be [an employee of the Office of Policy and 306 |
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360 | | - | Management] the secretary or the secretary's designee, who shall serve 307 |
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361 | | - | as a voting member of the committee. The seven voting members of the 308 |
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362 | | - | committee shall have demonstrated competence in tax collection 309 |
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363 | | - | practices in Connecticut. Each member, other than the secretary or the 310 |
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364 | | - | secretary's designee, shall be certified as a certified Connecticut 311 |
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365 | | - | municipal collector pursuant to subsection (b) of this section and 312 |
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366 | | - | employed by a municipality in the state in a position relating to the 313 |
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367 | | - | taxation of property for the purposes of property tax collection. Any 314 |
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368 | | - | member, other than the secretary or the secretary's designee, who ceases 315 Substitute Bill No. 1343 |
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| 388 | + | LCO No. 5009 11 of 13 |
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| 389 | + | |
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| 390 | + | Management] the secretary, or the secretary's designee, who shall serve 306 |
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| 391 | + | as a voting member of the committee. The seven voting members of the 307 |
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| 392 | + | committee shall have demonstrated competence in tax collection 308 |
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| 393 | + | practices in Connecticut. Each member, other than the secretary, or the 309 |
---|
| 394 | + | secretary's designee, shall be certified as a certified Connecticut 310 |
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| 395 | + | municipal collector pursuant to subsection (b) of this section and 311 |
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| 396 | + | employed by a municipality in the state in a position relating to the 312 |
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| 397 | + | taxation of property for the purposes of property tax collection. Any 313 |
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| 398 | + | member, other than the secretary, or the secretary's designee, who 314 |
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| 399 | + | ceases to be certified pursuant to subsection (b) of this section shall no 315 |
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| 400 | + | longer be a member of the committee and the secretary shall appoint a 316 |
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| 401 | + | replacement for the remainder of such member's term. Said committee 317 |
---|
| 402 | + | shall (1) elect its own chairman, (2) adopt regulations, in accordance 318 |
---|
| 403 | + | with the provisions of chapter 54, for the training, fees and examination 319 |
---|
| 404 | + | of tax collection personnel, including, but not limited to, standards for 320 |
---|
| 405 | + | the certification and recertification of tax collectors, and (3) on or after 321 |
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| 406 | + | May 27, 2022, amend such regulations to ensure that such training and 322 |
---|
| 407 | + | examination is readily available online or at various locations 323 |
---|
| 408 | + | throughout the state. Such regulations may include requirements for 324 |
---|
| 409 | + | any type of training or experience, or combination thereof, the 325 |
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| 410 | + | committee deems appropriate. 326 |
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| 411 | + | (b) Any person may participate in training courses on tax collection 327 |
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| 412 | + | practices prescribed by said committee and upon completing such 328 |
---|
| 413 | + | training courses and successfully completing any examination 329 |
---|
| 414 | + | prescribed by said committee, shall be recommended to the Secretary of 330 |
---|
| 415 | + | the Office of Policy and Management as a candidate for certification as 331 |
---|
| 416 | + | a certified Connecticut municipal collector. The [Secretary of the Office 332 |
---|
| 417 | + | of Policy and Management] secretary shall certify any qualified 333 |
---|
| 418 | + | candidate recommended by said committee as a certified Connecticut 334 |
---|
| 419 | + | municipal collector and may revoke, suspend or deny such certification 335 |
---|
| 420 | + | or recertification for sufficient cause as said secretary may determine. 336 |
---|
| 421 | + | Said secretary may certify a candidate who has not completed such 337 |
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| 422 | + | training courses provided such candidate has experience in tax 338 |
---|
| 423 | + | Raised Bill No. 1343 |
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373 | | - | to be certified pursuant to subsection (b) of this section shall no longer 316 |
---|
374 | | - | be a member of the committee and the secretary shall appoint a 317 |
---|
375 | | - | replacement for the remainder of such member's term. Said committee 318 |
---|
376 | | - | shall (1) elect its own chairman, (2) adopt regulations, in accordance 319 |
---|
377 | | - | with the provisions of chapter 54, for the training, fees and examination 320 |
---|
378 | | - | of tax collection personnel, including, but not limited to, standards for 321 |
---|
379 | | - | the certification and recertification of tax collectors, and (3) on or after 322 |
---|
380 | | - | May 27, 2022, amend such regulations to ensure that such training and 323 |
---|
381 | | - | examination is readily available online or at various locations 324 |
---|
382 | | - | throughout the state. Such regulations may include requirements for 325 |
---|
383 | | - | any type of training or experience, or combination thereof, the 326 |
---|
384 | | - | committee deems appropriate. 327 |
---|
385 | | - | (b) Any person may participate in training courses on tax collection 328 |
---|
386 | | - | practices prescribed by said committee and upon completing such 329 |
---|
387 | | - | training courses and successfully completing any examination 330 |
---|
388 | | - | prescribed by said committee, shall be recommended to the Secretary of 331 |
---|
389 | | - | the Office of Policy and Management as a candidate for certification as 332 |
---|
390 | | - | a certified Connecticut municipal collector. The [Secretary of the Office 333 |
---|
391 | | - | of Policy and Management] secretary shall certify any qualified 334 |
---|
392 | | - | candidate recommended by said committee as a certified Connecticut 335 |
---|
393 | | - | municipal collector and may revoke, suspend or deny such certification 336 |
---|
394 | | - | or recertification for sufficient cause as said secretary may determine. 337 |
---|
395 | | - | Said secretary may certify a candidate who has not completed such 338 |
---|
396 | | - | training courses provided such candidate has experience in tax 339 |
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397 | | - | collection practices in Connecticut to such extent, as determined by said 340 |
---|
398 | | - | secretary, to make it unnecessary to complete such training courses, and 341 |
---|
399 | | - | provided further such candidate shall be required to successfully 342 |
---|
400 | | - | complete any examination prescribed by said committee. Such 343 |
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401 | | - | certification shall be valid for five years from the date of issuance or until 344 |
---|
402 | | - | regulations are adopted pursuant to subsection (a) of this section, 345 |
---|
403 | | - | whichever is later. 346 |
---|
| 427 | + | LCO No. 5009 12 of 13 |
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| 428 | + | |
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| 429 | + | collection practices in Connecticut to such extent, as determined by said 339 |
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| 430 | + | secretary, to make it unnecessary to complete such training courses, and 340 |
---|
| 431 | + | provided further such candidate shall be required to successfully 341 |
---|
| 432 | + | complete any examination prescribed by said committee. Such 342 |
---|
| 433 | + | certification shall be valid for five years from the date of issuance or until 343 |
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| 434 | + | regulations are adopted pursuant to subsection (a) of this section, 344 |
---|
| 435 | + | whichever is later. 345 |
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428 | | - | PD Joint Favorable Subst. |
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| 456 | + | Statement of Purpose: |
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| 457 | + | To (1) establish fines for municipal failure to submit certain reports and |
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| 458 | + | forms to the Office of Policy and Management, (2) require municipal |
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| 459 | + | valuation of tangible personal property other than motor vehicles to be |
---|
| 460 | + | determined in accordance with statutory provisions concerning such |
---|
| 461 | + | valuation, (3) eliminate a requirement concerning municipal statements |
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| 462 | + | of compliance with certain zoning requirements after December 1, 2025, |
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| 463 | + | (4) require applications for certain tax benefits to be made to municipal |
---|
| 464 | + | assessors rather than the Secretary of the Office of Policy and |
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| 465 | + | Management, (5) alter the composition of and requirements for certain |
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| 466 | + | committees governing programs and procedures for municipal |
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| 467 | + | assessors and tax collectors, and (6) make minor changes to statutes |
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| 468 | + | Raised Bill No. 1343 |
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| 469 | + | |
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| 470 | + | |
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| 471 | + | |
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| 472 | + | LCO No. 5009 13 of 13 |
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| 473 | + | |
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| 474 | + | relating to local capital improvement grant reporting, approval of |
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| 475 | + | certain tax abatements, the dates of municipal transmission of certain |
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| 476 | + | digital parcel files to the Secretary of the Office of Policy and |
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| 477 | + | Management, property valuation increase notices and methods of |
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| 478 | + | providing certain notification to municipalities by the Secretary of the |
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| 479 | + | Office of Policy and Management. |
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| 480 | + | |
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| 481 | + | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except |
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| 482 | + | that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not |
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| 483 | + | underlined.] |
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