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