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3 | 3 | | LCO No. 6316 1 of 2 |
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4 | 4 | | |
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5 | 5 | | General Assembly Raised Bill No. 1529 |
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6 | 6 | | January Session, 2025 |
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7 | 7 | | LCO No. 6316 |
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8 | 8 | | |
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9 | 9 | | |
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10 | 10 | | Referred to Committee on FINANCE, REVENUE AND |
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11 | 11 | | BONDING |
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13 | 13 | | |
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14 | 14 | | Introduced by: |
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15 | 15 | | (FIN) |
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19 | 19 | | |
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20 | 20 | | AN ACT CONCERNING THE FAILURE TO FILE FOR A CERTAIN |
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21 | 21 | | GRAND LIST EXEMPTION AND AUTHORIZING THE DEFERRAL OF A |
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22 | 22 | | CERTAIN TOWN'S REAL PROPERTY REVALUATION. |
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23 | 23 | | Be it enacted by the Senate and House of Representatives in General |
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24 | 24 | | Assembly convened: |
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25 | 25 | | |
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26 | 26 | | Section 1. (Effective July 1, 2025) Notwithstanding the provisions of 1 |
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27 | 27 | | subdivision (76) of section 12-81 of the general statutes, any person 2 |
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28 | 28 | | otherwise eligible for a 2023 grand list exemption pursuant to said 3 |
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29 | 29 | | subdivision in the town of Canton, except that such person failed to file 4 |
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30 | 30 | | the required statement within the time period prescribed, shall be 5 |
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31 | 31 | | regarded as having filed such statement in a timely manner if such 6 |
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32 | 32 | | person files such statement not later than thirty days after the effective 7 |
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33 | 33 | | date of this section and pays the late filing fee pursuant to section 12- 8 |
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34 | 34 | | 81k of the general statutes. Upon confirmation of the receipt of such fee 9 |
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35 | 35 | | and verification of the exemption eligibility of such property, the 10 |
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36 | 36 | | assessor shall approve the exemption for such property. If taxes, interest 11 |
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37 | 37 | | or penalties have been paid on the property for which such exemption 12 |
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38 | 38 | | is approved, the town of Canton shall reimburse such person in an 13 |
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39 | 39 | | amount equal to the amount by which such taxes, interest and penalties 14 |
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40 | 40 | | Raised Bill No. 1529 |
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42 | 42 | | |
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43 | 43 | | |
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44 | 44 | | LCO No. 6316 2 of 2 |
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45 | 45 | | |
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46 | 46 | | exceed any taxes payable if the statement had been filed in a timely 15 |
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47 | 47 | | manner. 16 |
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48 | 48 | | Sec. 2. (Effective from passage) Notwithstanding the provisions of 17 |
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49 | 49 | | section 12-62 of the general statutes or any municipal charter, special act 18 |
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50 | 50 | | or home rule ordinance, the town of Trumbull may defer the 19 |
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51 | 51 | | implementation of the revaluation of real property required for the 20 |
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52 | 52 | | assessment year commencing October 1, 2025, until the assessment year 21 |
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53 | 53 | | commencing October 1, 2026, provided such deferral is approved by the 22 |
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54 | 54 | | legislative body of said town. The rate maker, as defined in section 12-23 |
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55 | 55 | | 131 of the general statutes, in said town may prepare new rate bills 24 |
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56 | 56 | | under the provisions of chapter 204 of the general statutes to carry out 25 |
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57 | 57 | | the provisions of this section. Any required revaluation subsequent to 26 |
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58 | 58 | | any deferred implementation of a revaluation pursuant to this section 27 |
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59 | 59 | | shall recommence at the point in the schedule prescribed pursuant to 28 |
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60 | 60 | | section 12-62 of the general statutes that said town was following prior 29 |
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61 | 61 | | to such deferral. 30 |
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62 | 62 | | This act shall take effect as follows and shall amend the following |
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63 | 63 | | sections: |
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64 | 64 | | |
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65 | 65 | | Section 1 July 1, 2025 New section |
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66 | 66 | | Sec. 2 from passage New section |
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67 | 67 | | |
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68 | 68 | | Statement of Purpose: |
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69 | 69 | | To allow certain persons to file for a certain property tax exemption, |
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70 | 70 | | notwithstanding certain statutory deadlines, and authorize the town of |
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71 | 71 | | Trumbull to defer the revaluation of real property in said town by one |
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72 | 72 | | year. |
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73 | 73 | | |
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74 | 74 | | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except |
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75 | 75 | | 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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76 | 76 | | underlined.] |
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77 | 77 | | |
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