SB 362 — AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO MUNICIPAL PROPERTY TAX ASSESSMENT.

(2) [Any municipality may, by ordinance, adopt the provisions of this subsection to be applicable for the assessment year commencing OctoberPublic firstAct ofNo. the assessment year in which a revaluation of all real property required pursuant to section 12-62 is performed in such municipality,andforeachassessmentyearthereafter.Ifsoadopted,the] The present true and actual value of tangible personal property, other than motor vehicles, shall be determined in accordance with the provisions of this subsection.

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362 October first of the assessment year in which a revaluation of all real property required pursuant to section 12-62 is performed in such municipality,andforeachassessmentyearthereafter.Ifsoadopted,the] The present true and actual value of tangible personal property, other than motor vehicles, shall be determined in accordance with the provisions of this subsection.

LCO(7) 9(A) Except as provided in subparagraph (B) of 29this Substitutesubdivision, Billfor No.assessment years commencing on or after October 1, 2024, the following schedule of depreciation shall be applicable with respect to motor vehicles based on the manufacturer's suggested retail price of such motor vehicles, provided no motor vehicle manufactured nineteen or fewer years prior to the assessment year for which it is assessed shall be assessed at an amount less than five hundred dollars:

362Percentage (7) (A) Except as provided in subparagraph (B) of thisManufacturer's subdivision,Suggested forPublic assessmentAct yearsNo. commencing on or after October 1, 2024, the following schedule of depreciation shall be applicable with respect to motor vehicles based on the manufacturer's suggested retail price of such motor vehicles, provided no motor vehicle manufactured nineteen or fewer years prior to the assessment year for which it is assessed shall be assessed at an amount less than five hundred dollars:

T126-114 Percentage of T2 Manufacturer's Suggested T3 Age of Vehicle Retail Price T4 T5 Up to year one Eighty-five per cent T6 Year two Eighty per cent T7 Year three Seventy-five per cent T8 Year four Seventy per cent T9 Year five Sixty-five per cent T10 Year six Sixty per cent T11 Year seven Fifty-five per cent T12 Year eight Fifty per cent T13 Year nine Forty-five per cent T14 Year ten Forty per cent T15 Year eleven Thirty-five per cent T16 Year twelve Thirty per cent T17 Year thirteen Twenty-five per cent T18 Year fourteen Twenty per cent T19 Years fifteen to nineteen Fifteen per cent T20 Years twenty and beyond [Not less than T21 five hundred dollars] Ten per T22 cent or five hundred dollars, T23 whichever is less (B) For assessment years commencing on or after October 1, 2024, any municipality may, by vote of its legislative body, or in a municipality LCO 10 of 2930 Substitute Senate Bill No.

362 Age of Vehicle Retail Price Up to year one Eighty-five per cent Year two Eighty per cent Year three Seventy-five per cent Year four Seventy per cent Year five Sixty-five per cent Year six Sixty per cent Year seven Fifty-five per cent Year eight Fifty per cent Year nine Forty-five per cent Year ten Forty per cent Year eleven Thirty-five per cent Year twelve Thirty per cent Year thirteen Twenty-five per cent Year fourteen Twenty per cent Years fifteen to nineteen Fifteen per cent Years twenty and beyond [Not less than five hundred dollars] Ten per cent or five hundred dollars, whichever is less (B) For assessment years commencing on or after October 1,2024, any municipality may, by vote of its legislative body, or in a municipality where the legislative body is a town meeting, by vote of its board of selectmen, elect to apply the following modified schedule of depreciation with respect to motor vehicles based on the manufacturer's suggested retailprice of such motor vehicles,provided no motor vehicle manufactured nineteen or fewer years prior to the assessment year for which it is assessed shall be assessed at an amount less than five hundred dollars:

T24Public PercentageAct of T25 Manufacturer's Suggested T26 Age of Vehicle Retail Price T27 T28 Up to year one Ninety per cent T29 Year two Eighty-five per cent T30 Year three Eighty per cent T31 Year four Seventy-five per cent T32 Year five Seventy per cent T33 Year six Sixty-five per cent T34 Year seven Sixty per cent T35 Year eight Fifty-five per cent T36 Year nine Fifty per cent T37 Year ten Forty-five per cent T38 Year eleven Forty per cent T39 Year twelve Thirty-five per cent T40 Year thirteen Thirty per cent T41 Year fourteen Twenty-five per cent T42 Years fifteen to nineteen Twenty per cent T43 Years twenty and beyond [Not less than T44 five hundred dollars] Fifteen T45 per cent or five hundred T46 dollars, whichever is less Any municipality that elects to apply the modified schedule of depreciation described in this subparagraph shall, not later than LCO 11 of 29 Substitute Bill No.

36226-114 fourteen11 days after such election, notify the Secretary of the30 OfficeSubstitute ofSenate PolicyBill andNo. Management, in a form and manner prescribed by the secretary, of such election and the first assessment year for which such schedule shall be effective.

362 Percentage of Manufacturer's Suggested Age of Vehicle Retail Price Up to year one Ninety per cent Year two Eighty-five per cent Year three Eighty per cent Year four Seventy-five per cent Year five Seventy per cent Year six Sixty-five per cent Year seven Sixty per cent Year eight Fifty-five per cent Year nine Fifty per cent Year ten Forty-five per cent Year eleven Forty per cent Year twelve Thirty-five per cent Year thirteen Thirty per cent Year fourteen Twenty-five per cent Years fifteen to nineteen Twenty per cent Years twenty and beyond [Not less than five hundred dollars] Fifteen per cent or five hundred dollars, whichever is less Any municipality that elects to apply the modified schedule of depreciation described in this subparagraph shall, not later than fourteen days after such election, notify the Secretary of the Office of Policy and Management, in a form and manner prescribed by the secretary, of such election and the first assessment year for which such schedule shall be effective.

Subdivisions (12) and (13) of subsection (b) of section 12-63 of thePublic 2026Act supplementNo. to the general statutes are repealed and the following is substituted in lieu thereof (Effective October 1, 2026, and applicable to assessment years commencing on or after October 1, 2026):

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362 the 2026 supplement to the general statutes are repealed and the following is substituted in lieu thereof (Effective October 1, 2026, and applicable to assessment years commencing on or after October 1, 2026):

(f) Upon receipt by the assessor in any town of notice from the Commissioner of Motor Vehicles, in a manner as prescribed by said commissioner, with respect to any motor vehicle subject to property tax LCOin 12accordance with the provisions of 29this Substitutesection Billand that has not been entered in the taxable grand list of such town, such assessor shall determine the value of such motor vehicle for purposes of property tax Public Act No.

36226-114 in13 accordance with the provisions of this30 sectionSubstitute andSenate thatBill hasNo. not been entered in the taxable grand list of such town, such assessor shall determine the value of such motor vehicle for purposes of property tax assessment and shall, for assessment years commencing (1) prior to October 1, 2024, add such value to the taxable grand list in such town for the immediately preceding assessment date, and (2) on or after October 1, 2024, add such value to the taxable grand list in such town.

362 assessment and shall, for assessment years commencing (1) prior to October 1, 2024, add such value to the taxable grand list in such town for the immediately preceding assessment date, and (2) on or after October 1, 2024, add such value to the taxable grand list in such town.

Such property tax shall be payable not later than (A) the first day of [(A)] February following the first day of January on which the owner of such motor vehicle becomes liable for the payment of property tax, for assessmentyearscommencingpriortoOctober1,2024, [and](B)thefirst day of the month succeeding the month in which such property tax became due andpayable,forandpayable, for assessment yearscommencing on [or after] October 1, 2024, and October 1, 2025, and (C) the date on which such property tax is due and payable as determined in accordance with section 12-146, for assessment years commencing on or after October 1, 2026, with respect to such motor vehicle in accordance with the provisions of this section, subject to any determination in accordance with section 12-142 that such tax shall be due and payable in installments.

The determination of the assessed value of any vehicle for which a LCOPublic 13Act of 29 Substitute Bill No.

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The pendency of such application shall not suspend (A) such town or city's authority to file a certificate continuing a tax lien, or (B) an action by such town or city to collect not more than seventy-five per cent of the tax so assessed or not more than ninety per cent of such taxPublic withAct respectNo. to any real property for which the assessed value is five hundred thousand dollars or more, and upon which such appeal is taken.

If,26-114 during15 the pendency of such30 appeal, a new assessment year LCO 14 of 29 Substitute Senate Bill No.

362 begins,tax thewith applicantrespect may amend the application as to any matterreal therein,property including an appeal for suchwhich newthe year,assessed thatvalue is affectedfive byhundred thethousand inceptiondollars ofor suchmore, new year and suchupon applicantwhich need not appear before the board of tax review or board of assessment appeals, as the case may be, to make such amendmentappeal effective.is taken.

If, during the pendency of such appeal, a new assessment year begins, the applicant may amend the application as to any matter therein, including an appeal for such new year, that is affected by the inception of such new year and such applicant need not appear before the board of tax review or board of assessment appeals, as the case may be, to make such amendment effective.

In making application the homeowner shall present to such assessor, in substantiation of such homeowner's application, a copy of such homeowner's federal income tax return, including a copy of the Social Security statement of earnings for such homeowner, and that of such homeowner's spouse, if filed separately, for such homeowner's taxable year ending immediately priorPublic toAct theNo. submission of such application, or if not required to file a return, such other evidence of qualifying income in respect to such taxable year as may be required by the assessor.

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362 prior to the submission of such application, or if not required to file a return, such other evidence of qualifying income in respect to such taxable year as may be required by the assessor.

Subdivision (19) of section 12-81 of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu LCOthereof 15(Effective ofOctober 291, Substitute2026, Billand No.applicable to assessment years commencing on or after October 1, 2026):

362(19) thereofSubject (Effectiveto Octoberthe 1,provisions 2026,of sections 12-89, 12-90 and applicable12-95, property to assessmentthe yearsamount commencingof onone thousand dollars belonging to, or afterheld Octoberin trust for, (A) any resident of this state who is a veteran, as defined in section 27-103, who was a member of the armed forces in service in time of war, (B) any resident of this state who was a citizen of the United States at the time of his enlistment and who was in the military or naval service of a government allied or associated with that of the United States during the Second World War and (1) received an honorable discharge therefrom, (2) received a general discharge under honorable conditions therefrom, or (3) received an other than honorable discharge based on a qualifying condition, (C) any resident of this state who served during the Second World War as a member of any armed force of any government signatory to the United Nations Declaration of January 1, 2026):1942, and participated in armed conflict with an enemy of the United States and who has been a citizen of the United States for at least ten years and presents satisfactory evidence of such service, (D) any resident of this state who served as a member of the crew of a merchant vessel during the Second World War and is qualified with respect to such service as a member of the group known as the "American Merchant Marine in ocean-going service during the period of armed conflict, December 7, 1941, to August 15, 1945", members of which are deemed to be eligible for certain veterans benefits under a determination in the United States Department of Defense, as recorded in the Federal Register of February 1, 1988, provided such resident has Public Act No.

(19)26-114 Subject17 to the provisions of sections30 12-89,Substitute 12-90Senate andBill 12-95,No. property to the amount of one thousand dollars belonging to, or held in trust for, (A) any resident of this state who is a veteran, as defined in section 27-103, who was a member of the armed forces in service in time of war, (B) any resident of this state who was a citizen of the United States at the time of his enlistment and who was in the military or naval service of a government allied or associated with that of the United States during the Second World War and (1) received an honorable discharge therefrom, (2) received a general discharge under honorable conditions therefrom, or (3) received an other than honorable discharge based on a qualifying condition, (C) any resident of this state who served during the Second World War as a member of any armed force of any government signatory to the United Nations Declaration of January 1, 1942, and participated in armed conflict with an enemy of the United States and who has been a citizen of the United States for at least ten years and presents satisfactory evidence of such service, (D) any resident of this state who served as a member of the crew of a merchant vessel during the Second World War and is qualified with respect to such service as a member of the group known as the "American Merchant Marine in ocean-going service during the period of armed conflict, December 7, 1941, to August 15, 1945", members of which are deemed to be eligible for certain veterans benefits under a determination in the United States Department of Defense, as recorded in the Federal Register of February 1, 1988, provided such resident has received an armed forces discharge certificate from the Department of Defense onthe basisof such service, (E) any member ofthearmedforces who was in service in time ofwar andis stillin theservice and by reason of continuous service has not as yet received a discharge, (F) any person who is retired fromthe armed forces after thirty years of service because he has reached the age limit prescribed by law or because he suffers from mental or physical disability, or (G) any person who is serving in the armed services in time of war;

or362 lackingreceived saidan amountarmed forces discharge certificate from the Department of propertyDefense onthe basisof such service, (E) any member ofthearmedforces who was in LCOservice 16in time ofwar andis stillin theservice and by reason of 29continuous Substituteservice Billhas No.not as yet received a discharge, (F) any person who is retired fromthe armed forces after thirty years of service because he has reached the age limit prescribed by law or because he suffers from mental or physical disability, or (G) any person who is serving in the armed services in time of war;

362or lacking said amount of property in his own name, so much of the property belonging to, or held in trust for, his spouse, who is domiciled with him, as is necessary to equal said amount.

two thousandPublic fiveAct hundredNo. dollars in any case in which such rating is more than twenty-five per cent but not more than fifty per cent;

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362 thousand five hundred dollars in any case in which such rating is more than twenty-five per cent but not more than fifty per cent;

LCO(B) 17If such veteran lacks such amount of 29property Substitutein Billsuch No.veteran's name, so much of the property belonging to, or held in trust for, such veteran's spouse, who is domiciled with such veteran, as is necessary to equal such amount shall also be so exempt.

362 (B) If such veteran lacks such amount of property in such veteran's name, so much of the property belonging to, or held in trust for, such veteran's spouse, who is domiciled with such veteran, as is necessary to equal such amount shall also be so exempt.

(D) (i) No individual shall receive any exemption to which such individual is entitled under this subdivision until such individual has complied with section 12-95 and has submitted proof of such individual's disability rating, as determined by the United States Department of Veterans Affairs, to the assessor of the town in which the exemptionPublic isAct sought.No.

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362 exemption is sought.

If the United States Department of Veterans Affairs modifiesa veteran'sdisability rating,suchmodificationshallbedeemed a waiver of the right to the exemption under this subdivision until proof of disability rating is submitted to the assessor and the right to such exemption is established as required initially, except that (I) if such disability rating is modified to a determination that such veteran is permanently and totally disabled based on a service-connected disability rating of one hundred per cent, such veteran may seek the exemption under subdivision (83) of this section, or (II) if such disability rating is modified to a determination that such veteran has a service- LCOconnected 18total ofdisability 29based Substituteon Billindividual No.unemployability and if such veteran resides in a municipality that provides the exemption under section 12-81pp, such veteran may seek the exemption under section 12-81pp.

362 connected total disability based on individual unemployability and if such veteran resides in a municipality that provides the exemption under section 12-81pp, such veteran may seek the exemption under section 12-81pp.

(iii)ThetaxcollectorPublic shall,afterexaminationofsuchapplication,referAct thesame,No. withthetaxcollector'srecommendationsthereon,totheboard of selectmen of a town or to the corresponding authority of any other municipality, and shall certify to the amount of abatement or refund to which the applicant is entitled.

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362 (iii)Thetaxcollector shall,afterexaminationofsuchapplication,refer thesame, withthetaxcollector'srecommendationsthereon,totheboard of selectmen of a town or to the corresponding authority of any other municipality, and shall certify to the amount of abatement or refund to which the applicant is entitled.

Subdivision (74) of section 12-81 of the 2026 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2026, and applicable to assessment years LCOcommencing 19on ofor 29after SubstituteOctober Bill1, No.2026):

362 commencing on or after October 1, 2026):

(ii) For a period not to exceed five assessment years following the assessment year in which it is first registered, any new commercial truck, truck tractor, tractor and semitrailer, and vehicle used in combination therewith, not eligible underPublic subparagraphAct (A)(i)No. of this subdivision, that has a gross vehicle weight rating in excess of fifty-five thousand pounds and was not registered in this state or in any other jurisdiction but was registered in this state on or after August 1, 1999.

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362 under subparagraph (A)(i) of this subdivision, that has a gross vehicle weight rating in excess of fifty-five thousand pounds and was not registered in this state or in any other jurisdiction but was registered in this state on or after August 1, 1999.

The person holding title to or the registrant of such vehicle for which exemption is claimed shall furnish the assessor or board of assessors with such supporting documentation LCOas 20said secretary may require, including, but not limited to, evidence of 29vehicle Substituteuse, Billacquisition No.cost and registration.

362 as said secretary may require, including, but not limited to, evidence of vehicle use, acquisition cost and registration.

With respect to any vehicle for which the exemption under this subdivision has previously been claimed in a town other than that in which the vehicle is registered on any assessment date, the person shall not be entitled to such exemption until a new application is filed and the right to such exemptionPublic isAct establishedNo. in said town;

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362 exemption is established in said town;

LCO(E) 21For assessment years commencing on or after October 1, 2024, the assessor or board of 29assessors Substituteshall Billdetermine No.the value for each vehicle, with respect to which a claim for exemption under this subdivision is approved, pursuant to the provisions of section 12-71d;

362 (E) For assessment years commencing on or after October 1, 2024, the assessor or board of assessors shall determine the value for each vehicle, with respect to which a claim for exemption under this subdivision is approved, pursuant to the provisions of section 12-71d;

(83) (A) (i) That fractional share of a dwelling, including a condominium,Public asAct definedNo. in section 47-68a, a unit in a common interest community, as defined in section 47-202, and a mobile manufactured home, as defined in section 12-63a, (I) that belongs to or is held in trust for any resident of this state who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States and has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled based on a service- connected disability rating of one hundred per cent, or that is possessed by such a resident as a tenant for life or tenant for a term of years liable for property tax under section 12-48, and (II) that is occupied by such resident as the resident's primary residence, or (ii) lacking such residence, one motor vehicle that belongs to or is held in trust for such resident and is garaged in this state.

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362 condominium, as defined in section 47-68a, a unit in a common interest community, as defined in section 47-202, and a mobile manufactured home, as defined in section 12-63a, (I) that belongs to or is held in trust for any resident of this state who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States and has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled based on a service- connected disability rating of one hundred per cent, or that is possessed by such a resident as a tenant for life or tenant for a term of years liable for property tax under section 12-48, and (II) that is occupied by such resident as the resident's primary residence, or (ii) lacking such residence, one motor vehicle that belongs to or is held in trust for such resident and is garaged in this state.

(B) If such resident lacks such dwelling or motor vehicle in such resident's name, the dwelling or motor vehicle, as applicable, belonging to or held in trust for such resident's spouse, or possessed by such resident's spouse as a tenant for life or tenant for a term of years liable for property tax under section 12-48, who is domiciled with such resident,shallbesoexempt.Whenanyresidententitledtoanexemption under the provisions of this subdivision has died, the dwelling or motor vehicle, as applicable, belonging to or held in trust for such deceased LCOresident's 22surviving spouse, or possessed by such deceased resident's spouse as a tenant for life or tenant for atermof years liable for property tax under section 12-48, while such spouse remains a widow or widower, or belonging to or held in trust for such deceased resident's minor children during their minority, or both, while they are residents of 29this Substitutestate, Billshall No.be so exempt as that to which such resident was or would have been entitled at the time of such resident's death.

362Public resident'sAct survivingNo. spouse, or possessed by such deceased resident's spouse as a tenant for life or tenant for atermof years liable for property tax under section 12-48, while such spouse remains a widow or widower, or belonging to or held in trust for such deceased resident's minor children during their minority, or both, while they are residents of this state, shall be so exempt as that to which such resident was or would have been entitled at the time of such resident's death.

(C)26-114 No24 individual entitled to the exemption under this subdivision and under one or more of subdivisions30 (19),Substitute (22),Senate (23),Bill (25)No. and (26) of this section or sections 12-81pp and 12-81qq shall receive more than one exemption.

362 (C) No individual entitled to the exemption under this subdivision and under one or more of subdivisions (19), (22), (23), (25) and (26) of this section or sections 12-81pp and 12-81qq shall receive more than one exemption.

(ii) Any individual who has been unable to submit evidence of such determination by the United States Department of Veterans Affairs in the manner required by this subdivision, or who has failed to submit such evidence as provided in section 12-95, may, when such individual obtains such evidence, make application to the [tax collector] assessor not later than one year after such individual obtains such proof or not LCOlater 23than one year after the expiration of 29the Substitutetime Billlimited No.in section 12- 95, as the case may be, for abatement in case the tax has not been paid, or for refund in case the whole tax or part of the tax has been paid.

362Such laterabatement thanor onerefund year after the expiration of the time limited in section 12- 95, as the case may be,be forgranted abatementretroactively into caseinclude the taxassessment hasday notnext beensucceeding paid, or for refund in case the wholedate taxas or part of thewhich taxsuch hasindividual beenPublic paid.Act No.

Such26-114 abatement25 or refund may be granted retroactively to include the assessment day next succeeding the date as of which30 suchSubstitute individualSenate wasBill entitledNo. to such determination by the United States Department of Veterans Affairs, but in no case shall any abatement or refund be made for a period greater than three years.

362 was entitled to such determination by the United States Department of Veterans Affairs, but in no case shall any abatement or refund be made for a period greater than three years.

(F) For assessment years commencing on and after October 1, 2025, any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide that the surviving spouse of any resident of this state who (i) had served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States, (ii) LCOhad 24been determined by the United States Department of 29Veterans SubstituteAffairs Billto be permanently and totally disabled based on a service- connected disability rating of one hundred per cent, and (iii) died prior Public Act No.

36226-114 had26 been determined by the United States Department of Veterans30 AffairsSubstitute toSenate beBill permanentlyNo. and totally disabled based on a service- connected disability rating of one hundred per cent, and (iii) died prior to October 1, 2024, but after a date to be determined by such legislative body or board of selectmen, as applicable, shall, while such spouse remains a widow or widower, be entitled to the exemption or exemptions under this subdivision.

362 to October 1, 2024, but after a date to be determined by such legislative body or board of selectmen, as applicable, shall, while such spouse remains a widow or widower, be entitled to the exemption or exemptions under this subdivision.

Any person who has performed such service may establish his right to such exemption by exhibiting to the town clerk (1) an honorable discharge, (2) a general discharge under honorable conditions, or (3) an other than honorable discharge based on a qualifying condition, as defined in section 27-103, or a certified copy [thereof] of any such discharge, from such service or, in the absence of such discharge or copy, by appearing before the assessors for an examination under oath, supported by two affidavits of disinterested persons, showing that the claimant is a veteran, as defined in section 27-103, or is serving or, if he is unable to appear by reason of such service, he may establish such right, until such time as he appears personally and exhibits his discharge or copy, by LCOforwarding 25to ofthe 29town Substituteclerk Billannually a written statement, signed by Public Act No.

36226-114 forwarding27 to the town clerk annually a written statement, signed by the commanding officer of his30 unit,Substitute shipSenate orBill stationNo. or by some other appropriate officer, or where such claimant is currently serving in an active theater of war or hostilities, by the presentation of a notarized statement of a parent, guardian, spouse or legal representative of such claimant, stating that he is personally serving and is unable to appear in person by reason of such service, which statement shall be received before the assessment day of the town wherein the exemption is claimed.

362 the commanding officer of his unit, ship or station or by some other appropriate officer, or where such claimant is currently serving in an active theater of war or hostilities, by the presentation of a notarized statement of a parent, guardian, spouse or legal representative of such claimant, stating that he is personally serving and is unable to appear in person by reason of such service, which statement shall be received before the assessment day of the town wherein the exemption is claimed.

The town clerk of the town where the [honorable] discharge or certified copy thereof and each affidavit is originally presented for record shall record such discharge or certified copy or affidavits thereof in full and shall list the names of such claimants and such service shall bePublic performedAct byNo. the town clerk without remuneration therefor.

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362 Thereafterbe ifperformed any person entitled to such exemption changes his legal residence, the town clerk in the town of former residence and in which such [honorable] discharge or certified copy thereof or any such affidavit in respect to such person was originally presented for record shall, upon request and payment of a fee by such person to said town of former residence in an amount determined by the town treasurer as necessary to cover the cost of such procedure, prepare and mail to the town in which such person resides, a copy of the record of such discharge or certified copy thereof or affidavits, or he may establish his right to such exemption in the town in which he resides by exhibiting to the town clerk thereofwithout theremuneration originaltherefor. discharge or a certified copy thereof or such affidavits.

Thereafter if any person entitled to such exemption changes his legal residence, the town clerk in the town of former residence and in which such [honorable] discharge or certified copy thereof or any such affidavit in respect to such person was originally presented for record shall, upon request and payment of a fee by such person to said town of former residence in an amount determined by the town treasurer as necessary to cover the cost of such procedure, prepare and mail to the town in which such person resides, a copy of the record of such discharge or certified copy thereof or affidavits, or he may establish his right to such exemption in the town in which he resides by exhibiting to the town clerk thereof the original discharge or a certified copy thereof or such affidavits.

Sec.Public Act No.

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362 Sec.

(Effective October 1, 2026) LCOGovernor's 27Action: of 29 Substitute Bill No.

362Approved ThisJune act4, shall2026 takePublic effectAct asNo. follows and shall amend the following sections:

Section26-114 130 Octoberof 1,30 2026 7-100l(b) and (c) Sec.

2 July 1, 2026 12-19b Sec.

3 July 1, 2026 12-20b Sec.

4 October 1, 2026 12-40a Sec.

5 October 1, 2026 12-55(b) Sec.

6 October 1, 2026 12-62(a) Sec.

7 October 1, 2026 12-62a(b) Sec.

8 October 1, 2026 12-62g Sec.

9 October 1, 2026, and 12-63(a) applicable to assessment years commencing on or after October 1, 2026 Sec.

10 October 1, 2026, and 12-63(b)(2) applicable to assessment years commencing on or after October 1, 2026 Sec.

11 October 1, 2026, and 12-63(b)(7) applicable to assessment years commencing on or after October 1, 2026 Sec.

12 October 1, 2026, and 12-63(b)(12) and (13) applicable to assessment years commencing on or after October 1, 2026 Sec.

13 October 1, 2026, and 12-71b(f) applicable to assessment years commencing on or after October 1, 2026 Sec.

14 October 1, 2026, and 12-71d(b) applicable to assessment years commencing on or after October 1, 2026 Sec.

15 October 1, 2026 12-117a(a)(1) Sec.

16 October 1, 2026 12-170aa(f)(1) Sec.

17 October 1, 2026, and 12-81(19) applicable to assessment years commencing on or after October 1, 2026 LCO 28 of 29 Substitute Bill No.

362 Sec.

18 October 1, 2026, and 12-81(20) applicable to assessment years commencing on or after October 1, 2026 Sec.

19 October 1, 2026, and 12-81(74) applicable to assessment years commencing on or after October 1, 2026 Sec.

20 October 1, 2026, and 12-81(83) applicable to assessment years commencing on or after October 1, 2026 Sec.

21 October 1, 2026 12-93 Sec.

22 October 1, 2026 New section Sec.

23 October 1, 2026 Repealer section PD Joint Favorable Subst.

FIN Joint Favorable LCO 29 of 29