Connecticut House Bill HB06120

Connecticut 2019 Regular Session

• Introduced: 1/24/19
• Refer: 1/24/19
• Refer: 3/27/19
• Report Pass: 3/29/19
• Refer: 4/11/19
• Report Pass: 4/17/19

Caption

An Act Concerning The Failure To File For Certain Grand List Exemptions And The Renewal Of Certain Temporary Notes Issued By A Municipality.

Impact

The enactment of HB 6120 has significant implications for state tax law, particularly concerning property tax relief measures. By allowing late applications for exemptions, the bill seeks to provide vital financial respite to eligible property owners in selected cities. This measure aims to enhance equitable treatment across different municipalities, ensuring that individuals who qualify for tax exemptions are not unduly penalized for administrative delays.

Summary

House Bill 6120 aims to address the issue of eligibility for certain grand list exemptions in the municipalities of New Haven, Fairfield, and Windsor. The bill allows individuals who failed to file for these exemptions in a timely manner to submit late applications within 30 days of the bill's passage. This flexibility is designed to alleviate the financial burdens on property owners who may have missed the original filing deadlines due to various circumstances. The act further includes provisions for these municipalities to reimburse property owners for taxes, interest, or penalties paid, contingent upon the successful approval of their exemptions.

Sentiment

The sentiment surrounding the bill appears to be largely positive, particularly among those directly affected, such as property owners in New Haven, Fairfield, and Windsor. Legislators supporting the bill view it as a necessary intervention that aids residents by providing opportunities for tax relief. However, there may be some discussions regarding the administrative implications for municipalities in terms of processing late claims and the associated costs of reimbursement.

Contention

While the bill is generally well-received, there may be points of contention regarding equal application across municipalities, particularly how different towns manage the implementation and administration of these exemptions. Concerns could arise regarding the financial impact on local governments if a significant number of property owners utilize the late filing provision. The potential administrative burden on municipal tax assessors tasked with verifying and approving late applications could also be a topic of discussion in future meetings.