HB 5574 — AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS, VALIDATING A CONNECTICUT GREEN BANK AGREEMENT AND CERTAIN ACTIONS OF THE CITY OF DERBY, CONCERNING PAYMENT OF A GRANT-IN-AID TO THE TOWN OF DARIEN AND THE CRITERIA OF CERTAIN MEMBERS OF SCHOOL GOVERNANCE COUNCILS AND EXTENDING A PROVISION CONCERNING REEMPLOYMENT OF CERTAIN TEACHERS.

General Assembly   RaisedSubstitute Bill No.

5574 February Session, 2018   LCO*_____HB05574FIN___040618____* No.AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS.

2889   *02889_______FIN* Referred to Committee on FINANCE, REVENUE AND BONDING   Introduced by:

  (FIN)   AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS.

Sec.

2.

(Effective July 1, 2018) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2016 grand list exemption and a 2017 grand list exemption pursuant to said subdivision (76) in the town of Bristol, except that such person failed to file the required exemption applications within the time period prescribed, shall be regarded as having filed said applications in a timely manner if such person files said applications not later than thirty days after the effective date of this section and pays the late filing fees pursuant to section 12-81k of the general statutes.

Upon confirmation of the receipt of such fees and verification of the exemption eligibility of the machinery and equipment included in such applications, the assessor shall approve the exemptions for such property.

If taxes have been paid on the property for which such exemptions are approved, the town of Bristol shall reimburse such person in an amount equal to the amount by which such taxes exceed the taxes payable if the applications had been filed in a timely manner.

Sec.

3.

(Effective July 1, 2018) Notwithstanding the provisions of subparagraph (B) of subdivision (74) of section 12-81 of the general statutes, any person otherwise eligible for a 2016 grand list exemption pursuant to said subdivision (74) in the town of Wallingford, except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed said application in a timely manner if such person files said application not later than thirty days after the effective date of this section and pays the late filing fee pursuant to section 12-81k of the general statutes.

Upon confirmation of the receipt of such fee and verification of the exemption eligibility of the vehicle included in such application, the assessor shall approve the exemption for such property.

If taxes have been paid on the property for which such exemption is approved, the town of Wallingford shall reimburse such person in an amount equal to the amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner.

Section 1 July 1, 2018 New section StatementSec. of Purpose:

To2 allowJuly certain1, persons2018 toNew filesection forSec. a property tax exemption, notwithstanding certain statutory deadlines.

[Proposed3 deletionsJuly are1, enclosed2018 inNew brackets.section FIN Joint Favorable Subst.

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.]