HB 5172 — AN ACT CONCERNING THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY TAXATION.
Last action — TRANSMITTED PURSUANT TO JOINT RULE 17
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✓Introduced
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✓In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2024 Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.
Bill Text
What changed in the latest version
786 added · 746 removed786 line(s) added, 746 removed.
House of Representatives General Assembly File No.
226648 General Assembly February Session, 20242024Reprint Substituteof HouseFile Bill No.
5172226) Substitute House ofBill Representatives,No. April 3, 2024 The Committee on Planning and Development reported through REP.
KAVROS5172 DEGRAWAs ofAmended theby 17thHouse Dist.,Amendment ChairpersonSchedule of"A" Approved by the CommitteeLegislative onCommissioner theMay part2, of2024 theAN House,ACT thatCONCERNING theTHE substituteASSESSMENT billOF oughtMOTOR toVEHICLES pass.FOR PROPERTY TAXATION.
AN ACT CONCERNING THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY TAXATION.
226648 1 sHB5172 File No.
226648 commissioner shall not issue registration for such motor vehicle for the next registration period if, according to the commissioner's records, it is then owned by the person against whom such tax has been assessed or by any person to whom such vehicle has not been transferred by bona fide sale.
226648 2 sHB5172 File No.
226648 The value for each motor vehicle shall be determined by the schedule of depreciation described in subdivision (7) of subsection (b) of section 12- 63, as amended by this act.
The determination of the assessed value of any vehicle for which a manufacturer's suggested retail price cannot be obtained for purposes of the property tax assessment list in any municipality shall be the responsibility of the assessor in such municipality, in consultation with the Connecticut Association of Assessing Officers,Officers. and shall be based upon the original selling price of such vehicle minus depreciation.
If so adopted, the present true and actual value of tangible personal property, other than sHB5172 / File No.
226648 3 sHB5172 File No.
226648 present true and actual value of tangible personal property, other than motor vehicles, shall be determined in accordance with the provisions of this subsection.
T9 Depreciated Value sHB5172 / File No.
226648 4 sHB5172 File No.
226648 T9 Depreciated Value T10 As Percentage T11 Assessment Year Of Acquisition T12 Following Acquisition Cost Basis T13 First year Ninety per cent T14 Second year Sixty per cent T15 Third year Forty per cent T16 Fourth year Twenty per cent T17 Fifth year and thereafter Ten per cent (4) The following schedule of depreciation shall be applicable with respect to copiers, facsimile machines, medical testing equipment, and any similar type of equipment that is not specifically defined as electronic data processing equipment, but is considered by the assessor to be technologically advanced:
T27 Depreciated Value T28 As Percentage T29 Assessment Year Of Acquisition T30 Following Acquisition Cost Basis T31 First year Ninety per cent T32 Second year Eighty per cent T33 Third year Seventy per cent sHB5172 / File No.
226648 5 sHB5172 File No.
226648 T33 Third year Seventy per cent T34 Fourth year Sixty per cent T35 Fifth year Fifty per cent T36 Sixth year Forty per cent T37 Seventh year Thirty per cent T38 Eighth year and thereafter Twenty per cent (6) The following schedule of depreciation shall be applicable with respect to all tangible personal property other than that described in subdivisions (3) to (5), inclusive, and subdivision (7) of this subsection:
T51 Percentage of T52 Manufacturer's Suggested T53 Age of Vehicle Retail Price T54 Up to year one Eighty[Eighty] Eighty-five per cent T55 Year two Seventy-five[Seventy-five] Eighty per cent T56 Year three Seventy[Seventy] Seventy-five per cent sHB5172 / File No.
226648 6 sHB5172 File No.
226648 T57 Year four Sixty-five[Sixty-five] Seventy per cent T58 Year five Sixty[Sixty] Sixty-five per cent T59 Year six Fifty-five[Fifty-five] Sixty per cent T60 Year seven Fifty[Fifty] Fifty-five per cent T61 Year eight Forty-five[Forty-five] Fifty per cent T62 Year nine Forty[Forty] Forty-five per cent T63 Year ten Thirty-five[Thirty-five] Forty per cent T64 Year eleven Thirty[Thirty] Thirty-five per cent T65 Year twelve Twenty-five[Twenty-five] Thirty per cent T66 Year thirteen Twenty[Twenty] Twenty-five per cent T67 Year fourteen Fifteen[Fifteen] Twenty per cent T68 Years fifteen to nineteen Ten[Ten] Fifteen per cent T69 Years twenty and beyond Not less than T70 five hundred dollars (8) The present true and actual value of leased personal property other than motor vehicles shall be determined in accordance with the provisions of this subdivision.
226648 7 sHB5172 File No.
226648 inclusive, of this subsection shall not be used with respect to motor vehicles, videotapes, horses or other taxable livestock or electric cogenerating equipment.
226648 8 sHB5172 File No.
226648 registered [in the office of the state Commissioner] with the Department of Motor Vehicles.
If applicable, the value of the motorvehicleforthecurrentassessmentyearshallbeproratedpursuant to section 12-71b, and shall not be considered omitted property, as defined in section 12-53, or subject to a penalty pursuant to subsection (f) of this section.] (c) The annual declaration of the tangible personal property owned by such person on the assessment date, shall include, but is not limited to, thefollowing property:Machinery usedinmillsand factories,cables, wires, poles, underground mains, conduits, pipes and other fixtures of water, gas, electric and heating companies, leasehold improvements classifiedasotherthanrealpropertyandfurnitureandfixturesofstores,classifiedasotherthanrealproperty andfurnitureandfixturesofstores, offices, hotels, restaurants, taverns, halls, factories and manufacturers.
226648 9 sHB5172 File No.
226648 which concerns motor vehicles,] shall not be open for public inspection but may be disclosed to municipal officers for tax collection purposes.
226648 10 sHB5172 File No.
226648 assessment years commencing on or after October 1, 2024):
226648 11 sHB5172 File No.
226648 Commissioner of Motor Vehicles on the first day of October in any assessment year and which is registered subsequent to said first day of OctoberbutpriortothefirstdayofAugustin suchassessmentyearshall be liable for the payment of property tax with respect to such motor vehicle in the town where such motor vehicle is subject to property tax, in an amount as hereinafter provided, on the first day of January immediately subsequent to the end of such assessment year.
(2) For assessment years commencing on or after October 1, 2024, any [person who owns a] motor vehicle [which] that is not registered with the Commissioner of Motor Vehicles on the first day of October in any assessment year and which is registered subsequent to said first day of October but prior to the [first day of April] last day of September in such assessment year shall be added to the grand list by the assessor, and the owner of such motor vehicle shall be liable for the payment of property tax with respect to such motor vehicle in the town where such motor sHB5172 / File No.
226648 12 sHB5172 File No.
226648 tax with respect to such motor vehicle in the town where such motor vehicle is subject to property tax, in an amount as hereinafter provided.
(b) (1) For assessment years commencing prior to October 1, 2024, wheneveranypersonwhoownsamotorvehiclewhichhasbeenentered in the taxable list of the town where such motor vehicle is subject to property tax in any assessment year and who, subsequent to the first day of October in such assessment year but prior to the first day of August in such assessment year, replaces such motor vehicle with another motor vehicle, hereinafter referred to as the replacement vehicle, which vehicle may be in a different classification for purposes sHB5172 / File No.
226648 13 sHB5172 File No.
226648 another motor vehicle, hereinafter referred to as the replacement vehicle, which vehicle may be in a different classification for purposes of registration than the motor vehicle replaced, and provided one of the following conditions is applicable with respect to the motor vehicle replaced:
(i) The property tax which would be payable if the replacement vehicle had been entered in thetaxablelist of the town in which the motor vehicle replaced is subject to property tax on the first day of October in such assessment year if such registration occurs prior to the first day of November, however if such registration occurs on or after the first day of November but prior to the first day of August in such assessment year, such tax shall be a pro rata portion of the amount of tax payable if such motor vehicle had been entered in the taxable list of such town on October first in such assessment year to be determined by a ratio, the numerator of which shall be the number of months from the date of such registration, including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, sHB5172 / File No.
Show all 137 changed lines (97 more)
226648 14 sHB5172 File No.
226648 including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, provided if such person, on said first day of October, was entitled to any exemption under section 12-81, as amended by this act, which was allowed in the assessment of the motor vehicle replaced, such exemption shall be allowed for purposes of determining the property tax payable with respect to the replacement vehicle as provided herein;
(A) The unexpired registration of the motor vehicle replaced is transferred to the replacement vehicle, (B) the motor vehicle replaced was stolen or totally damaged and proof concerning such theft or total damage is submitted to the assessor in such town, or (C) the motor vehicle replaced is sold by such person within forty-five days immediately prior to or following the date on which such person acquires the replacement vehicle, such motor vehicle shall be added by the assessor to the taxable grand list and such person shall be liable for the payment of property tax with respect to the replacement vehicle in thesHB5172 town/ inFile whichNo. the motor vehicle replaced is subject to property tax pursuant to subdivision [(4)] (3) of this subsection.
[,648 on the first day of July in such assessment year.] If a replacement vehicle is replaced by the sHB5172 / File No.
226648 15the sHB5172town Filein No.which the motor vehicle replaced is subject to property tax pursuant to subdivision [(4)] (3) of this subsection.
226[, on the first day of July in such assessment year.] If a replacement vehicle is replaced by the owner of such replacement vehicle prior to the first day of October next succeeding such assessment year, the replacement vehicle shall be added by the assessor to the taxable grand list and subject to property tax as provided in this subdivision.
[(3) For assessment years commencing on or after October 1, 2024, wheneveranypersonwhoownsamotorvehiclewhichhasbeenentered into the taxable list of the town where such motor vehicle is subject to property tax in any assessment year and who, on or after the first day of April of such assessment year but prior to the first day of October next succeeding, replaces such motor vehicle with another motor vehicle, hereinafter referred to as the replacement vehicle, which vehicle may be in a different classification for purposes of registration than the motor vehicle replaced, and provided one of the following conditions is applicable withrespect tothemotorvehiclereplaced:(A)Thetothemotorvehicle replaced:(A)The unexpired registration of the motor vehicle replaced is transferred to the replacement vehicle, (B) the motor vehicle replaced was stolen or totally damaged and proof concerning such theft or total damage is submitted to the assessor in such town, or (C) the motor vehicle replaced is sold by suchpersonwithinforty-five daysimmediately prior to or followingthe date on which such person acquires the replacement vehicle, such person shall be liable for the payment of property tax with respect to the replacement vehicle in the town in which the motor vehicle replaced is subject to property tax pursuant to subdivision (4) of this subsection, on the first day of January immediately succeeding such assessment year.
If a replacement vehicle is replaced by the owner of such replacement vehicle prior tothefirst day ofOctober next succeeding suchassessment year, the replacement vehicle shall be subject to property tax as provided in this subdivision and such other motor vehicle replacing the replacement vehicle, or any motor vehicle replacing such other motor vehicle in such assessment year, shall be deemed to be the replacement vehicle for purposes of this subdivision.] sHB5172 / File No.
226648 16 sHB5172 File No.
226648 replacement vehicle, or any motor vehicle replacing such other motor vehicle in such assessment year, shall be deemed to be the replacement vehicle for purposes of this subdivision.] [(4)] (3) The property tax payable with respect to a replacement vehicle described in subdivision (2) [or (3)] of this subsection shall be the amount by which (A) is in excess of (B) as follows:
(c) (1) For assessment years commencing prior to October 1, 2024,any person who owns a commercial motor vehicle which has been temporarily registered at any time during any assessment year and which has not during such period been entered in the taxable list of any town in the state for purposes of the property tax and with respect to which no permanent registration has been issued during such period, shallbeliableforthepaymentofpropertytaxwithrespecttosuchmotor sHB5172 / File No.
226648 17 sHB5172 File No.
226648 which has not during such period been entered in the taxable list of any town in the state for purposes of the property tax and with respect to which no permanent registration has been issued during such period, shallbeliableforthepaymentofpropertytaxwithrespecttosuchmotor vehicle in the town where such motor vehicle is subject to property tax on the first day of January immediately following the end of such assessment year, inanamount ashereinafterprovided.The property tax payable shall be in the amount which would be payable if such motor vehicle had been entered in the taxable list of the town where such motor vehicle is subject to property tax on the first day of October in such assessment year.
(2) For assessment years commencing on or after October 1, 2024, any person who owns a commercial motor vehicle which has been temporarily registered at any time during any assessment year and which has not during such period been entered in the taxable list of any town in the state for purposes of the property tax and with respect to which no permanent registration has been issued during such period, shallbeliableforthepaymentofpropertytaxwithshallbeliableforthepaymentofpropertytaxwithrespecttosuchmotor respecttosuchmotor vehicle in the town where such motor vehicle is subject to property tax.
[on the first day of July of such assessment year or the first day of January immediately following such assessment year, as applicable, pursuant to subdivisionssubdivisions(2)and(3)ofsubsection(b)ofthissection.]The (2)and(3)ofsubsection(b)ofthissection.]The property tax payable shall be in the amount which would be payable if such motor vehicle had been entered in the taxable list of the town where such motor vehicle is subject to property tax on the first day of October in such assessment year.
(2) For assessment years commencing on or after October 1, 2024, any motor vehicle subject to property tax as provided in this section shall, except as otherwise provided in subsection (b) of this section, be subject to property tax in the town in which such motor vehicle was first sHB5172 / File No.
226648 18 sHB5172 File No.
226648 (2) For assessment years commencing on or after October 1, 2024, any motor vehicle subject to property tax as provided in this section shall, except as otherwise provided in subsection (b) of this section, be subject to property tax in the town in which such motor vehicle was first registered in the assessment year.
[Said] (g) (1) For assessment years commencing prior to October 1, 2024, said owner may appeal the assessment of such motor vehicle, as determinedsHB5172 by/ theFile assessorNo. in accordance with [this] subsection (f) of this section, to the board of assessment appeals next succeeding the date on which the tax based on such assessment is payable, and thereafter, to the Superior Court as provided in section 12-117a.
If648 the amount of such sHB5172 / File No.
226648 19determined sHB5172by Filethe No.assessor in accordance with [this] subsection (f) of this section, to the board of assessment appeals next succeeding the date on which the tax based on such assessment is payable, and thereafter, to the Superior Court as provided in section 12-117a.
226If the amount of such tax is reduced upon appeal, the portion thereof which has been paid in excess of the amount determined to be due upon appeal shall be refunded to said owner.
(b) Any person claiming a property tax credit with respect to a motor vehicle in accordance with subsection (a) of this section shall file with thesHB5172 assessor/ inFile theNo. town in which such person is entitled to such property tax credit, documentation satisfactory to the assessor concerning the sale, total damage, theft or removal and registration of such motor vehicle.
[For648 assessment years commencing prior to October 1, 2024, such] Such documentation shall be filed not later than thethirty- sHB5172 / File No.
226648 20the sHB5172assessor Filein No.the town in which such person is entitled to such property tax credit, documentation satisfactory to the assessor concerning the sale, total damage, theft or removal and registration of such motor vehicle.
226[For assessment years commencing prior to October 1, 2024, such] Such documentation shall be filed not later than thethirty- first day of December immediately following the end of the assessment year which next follows the assessment year in which such motor vehicle was sold, damaged, stolen or removed and registered.
(74) (A) (i) 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 combinationtherewith,whichisusedexclusivelytotransportfreightforcombinationtherewith,whichisusedexclusively totransportfreightfor hire and:
(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 under subparagraph (A)(i) of this subdivision, that has a gross vehicle weight rating in excess of fifty-five thousand pounds and was not registeredsHB5172 in/ thisFile stateNo. or in any other jurisdiction but was registered in this state on or after August 1, 1999.
648 sHB5172 File No.
648 registered in this state or in any other jurisdiction but was registered in this state on or after August 1, 1999.
sHB5172(B) /Any Fileperson No.who on October first in any year holds title to or is the registrant of a vehicle for which such person intends to claim the exemption provided in this subdivision shall file with the assessor or board of assessors in the municipality in which the vehicle is subject to property taxation, on or before the first day of November in such year, a written application claiming such exemption on a form prescribed by the Secretary of the Office of Policy and Management.
226 21 sHB5172 File No.
226 (B) Any person who on October first in any year holds title to or is the registrant of a vehicle for which such person intends to claim the exemption provided in this subdivision shall file with the assessor or board of assessors in the municipality in which the vehicle is subject to property taxation, on or before the first day of November in such year, a written application claiming such exemption on a form prescribed by the Secretary of the Office of Policy and Management.
(C)Withrespect to any vehiclewhich is not registeredregisteredonthefirst onthefirst day of October in any assessment year and which is registered subsequent to said first day of October [but prior to the first day of August] in such assessment year, the value of such vehicle for property tax exemption purposes shall be a pro rata portion of the value determined in accordance with subparagraph (D) of this subdivision, to be determined by a ratio, the numerator of which shall be the number of months from the date of such registration, including the month in which registration sHB5172 / File No.
226648 22 sHB5172 File No.
226648 assessment year, the value of such vehicle for property tax exemption purposes shall be a pro rata portion of the value determined in accordance with subparagraph (D) of this subdivision, to be determined by a ratio, the numerator of which shall be the number of months from the date of such registration, including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve.
(a) Notwithstanding any provision of the general statutes or special act,municipalcharterorordinance,anymunicipalitymay,byordinance adopted by its legislative body, establish a fine to be imposed against any owner of a motor vehicle that is subject to property tax in the municipality pursuant to subsection [(g)] (h) of section 12-71b, as amended by this act, who fails to register such motor vehicle with the Commissioner of Motor Vehicles, provided (1) such motor vehicle is eligible for registration and required to be registered under the provisionssHB5172 of/ chapterFile 246,No. (2) such fine shall not be more than two hundred fifty dollars, (3) any penalty for the failure to pay such fine by a date prescribed by the municipality shall not be more than twenty-five per cent of such fine, and (4) such fine shall be suspended for a first time violator who presents proof of registration for such motor vehicle subsequent to the violation but prior to the imposition of a fine.
sHB5172648 /sHB5172 File No.
226648 23provisions sHB5172of Filechapter No.246, (2) such fine shall not be more than two hundred fifty dollars, (3) any penalty for the failure to pay such fine by a date prescribed by the municipality shall not be more than twenty-five per cent of such fine, and (4) such fine shall be suspended for a first time violator who presents proof of registration for such motor vehicle subsequent to the violation but prior to the imposition of a fine.
226 Sec.
2 July 1, 2024, and 12-71d(b) applicable to assessment years commencing on or after October 1, 2024 Sec.sHB5172 / File No.
648 sHB5172 File No.
648 Sec.
4 July 1, 2024, and 12-41(b) and (c) applicable to assessment years commencing on or after October 1, 2024 sHB5172Sec. / File No.
226 24 sHB5172 File No.
226 Sec.
12 from passage 12-71(f)(7)(B) PDsHB5172 Joint/ FavorableFile Subst.No.
sHB5172648 /sHB5172 File No.
226648 25The sHB5172following FileFiscal No.Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.
226 The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.
The bill changesincreasesthedepreciationschedule thefor way motor vehiclesvehiclesby arefive valued.percentage points for each year starting at 85% instead of 80%.
This mayresults result in a grand list reductionincrease forto motormunicipalities vehiclesbeginning betweenin 8%FY and26. 24% per townandanoverallmotorvehiclegrandlistreductionofapproximately 16%.
The bill also changes the minimum from $500 valued, to $500 assessed under the depreciation schedule.
A vehicle valued at $500 is approximately $350 assessed.
This results in a grand list increase beginning in FY 26 as no vehicles will have a taxable (assessed) value of less than $500.
This also results in a potential revenue gain to various municipalities associated with increasedsHB5172 interest/ chargedFile asNo. the due date for supplemental tax bills will be moved up.
648 26 sHB5172 File No.
648 increased interest charged as the due date for supplemental tax bills will be moved up.
This may result in a savings to municipalities beginning in FY 25 to the sHB5172extent /fewer Fileclaims No.are made due to the shorter deadline and less tax credits are issued.
226 26 sHB5172 File No.
226 extent fewer claims are made due to the shorter deadline and less tax credits are issued.
House "A" alters the original bill by (1) increasing the depreciation schedule for motor vehicles by five percentage points each year starting at 85% and (2) removing a provision that requires assessors to value a vehicle using its depreciated original cost if the manufacturer's suggested retail price (MSRP) cannot be obtained.
226648 27 sHB5172 File No.
226648 OLR Bill Analysis sHB 5172 (as amended by House "A")* AN ACT CONCERNING THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY TAXATION.
SUMMARY This bill changes laws on motor vehicle assessments and property tax billing procedures that, by law, take effect October 1, 20242024, (see BACKGROUND).
For these assessments, the bill additionallyadditionally: requires:
1.sHB5172 / File No.
OPM648 to28 annually establish valuation guidelines, in consultation sHB5172 / File No.
226648 281. sHB5172 File No.
226adjusts withthe depreciation schedule, increasing the Departmenttaxable portion of Motoreach Vehicles,vehicle’s thatMSRP assessorsby five percentage points (e.g., a vehicle up to one year old must usebe valued at 85% of its MSRP rather than 80%) and making corresponding changes to determinethe vehicles’increments useover forthe property20-year taxdepreciation purposesschedule (§ 2);3);
assessors,requires OPM to annually establish valuation guidelines, in consultation with the ConnecticutDepartment Association of AssessingMotor Officers,Vehicles, tothat valueassessors amust vehicleuse usingto itsdetermine depreciatedvehicles’ originaluse costfor ifproperty itstax MSRPpurposes cannot be obtained (§ 2);
and 3.
assessorsrequires toassessors, valuein tax-exemptconsultation commercialwith trucks, truck tractors, andtractorsandsemitrailersusedexclusively to transport freight for hire in the sameConnecticut wayAssociation asof otherAssessing vehiclesOfficers, (i.e., using their MSRP or original cost, as applicable, subject to depreciation),value rathera thanvehicle usingif theirits purchaseMSRP costcannot subjectbe toobtained depreciation (§ 10).2);
and 4.
requires assessors to value tax-exempt commercial trucks, truck tractors, and tractors and semitrailers used exclusively to transport freight for hire in the same way as other vehicles (i.e., using their MSRP subject to depreciation or assessor-determined values, as applicable), rather than using their purchase cost subject to depreciation (§ 10).
*House Amendment “A” (1) eliminates the requirement that assessors value vehicles using their original costs if their MSRPs are unavailable and (2) adds the provision adjusting the depreciation schedule for assessing motor vehicles.
July 1, 2024, and applicable to assessment years starting on or after October 1, 2024, except for a minor change in § 7, whichsHB5172 is/ effectiveFile JulyNo. 1, 2024, and a technical correction in § 12, which is effective upon passage.
648 29 sHB5172 File No.
648 which is effective July 1, 2024, and a technical correction in § 12, which is effective upon passage.
sHB5172Under /the Filebill, No.non-permanent modifications and attachments are considered personalproperty,whichtaxpayersmust list ontheir annual personal property declarations.
226 29 sHB5172 File No.
226 Under the bill, non-permanent modifications and attachments are considered personalproperty, whichtaxpayersmust list ontheir annual personal property declarations.
SUPPLEMENTAL MOTOR VEHICLE TAX BILLS AND CREDITS Late Additions to the Grand List Under current law, when an assessor receives notice from the motor vehicles commissioner about a taxable vehicle that is not already in the town’s taxable grand list, he or she must assess the vehicle and add it to thesHB5172 town’s/ grandFile listNo. for the immediately preceding October 1.
648 30 sHB5172 File No.
648 the town’s grand list for the immediately preceding October 1.
sHB5172The /bill Fileeliminates No.these statutory due dates and instead makes supplemental bills payable not later than the first day of the month after they become due.
226(Presumably, 30this sHB5172means Filemunicipalities No.will set supplemental tax bills’ due dates and interest will begin accruing the first day of the successive month.) Where Supplemental Motor Vehicle Tax is Paid Under current law, supplemental motor vehicle tax bills for vehicles registered after the start of the assessment year (other than replacement vehicles) are due to the municipality in which the vehicle was last registered in the assessment year immediately preceding the day on which the tax is payable.
226 The bill eliminates these statutory due dates and instead makes supplemental bills payable not later than the first day of the month after they become due.
(Presumably this means municipalities will set supplemental tax bills’ due dates and interest will begin accruing the first day of the successive month.) Where Supplemental Motor Vehicle Tax is Paid Under current law, supplemental motor vehicle tax bills for vehicles registered after the start of the assessment year (other than replacement vehicles) are due to the municipality in which the vehicle was last registered in the assessment year immediately preceding the day on which the tax is payable.
DeadlinesHB5172 to/ RequestFile CreditNo. The bill reestablishes the prior law’s deadline for a taxpayer to claim a credit against their property taxes for a vehicle that was sold, totaled, stolen, or the taxpayer registered in another state upon moving.
Thus,648 under the bill, the deadline remains the December 31 followingsHB5172 theFile firstNo. full assessment year after the assessment year in which the event (e.g., sale or theft) occurred.
648 Deadline to Request Credit The bill reestablishes prior law’s deadline for a taxpayer to claim a credit against their property taxes for a vehicle that was sold, totaled, stolen, or registered by the taxpayer in another state upon moving.
So, under the bill, the deadline remains the December 31 following the first full assessment year after the assessment year in which the event (e.g., sale or theft) occurred.
and (3) sHB5172modified /the Filetimeline No.for supplemental bills.
226 31 sHB5172 File No.
226 modified the timeline for supplemental bills.
226648 32
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Action History
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TRANSMITTED PURSUANT TO JOINT RULE 17
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SEN. PASSED, SEN. AMEND. SCH. A
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SEN. PASSED, HO. AMEND. SCH. A
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SEN. ADOPTED SEN. AMEND. SCH. A
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SEN. ADOPTED HO. AMEND. SCH. A
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FILE NO. 648
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SENATE CALENDAR NUMBER 416
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FAV. RPT., TAB. FOR CAL., SEN.
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HOUSE PASSED, HOUSE AMEND. SCH. A
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HOUSE ADOPTED HOUSE AMEND. SCH. A
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FILE NO. 226
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HOUSE CALENDAR NUMBER 167
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FAV. RPT., TABLED FOR HOUSE CALENDAR
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RPTD. OUT OF LCO
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REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 04/02/24
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FILED WITH LCO
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Joint Favorable Substitute
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PUBLIC HEARING 0221
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REF. TO JOINT COMM. ON Planning and Development
Sponsors
- Tom Delnicki · Primary
- Travis Simms · Primary
- Larry B. Butler · Primary
- Hilda E. Santiago · Primary
- Marilyn Moore · Primary
- Patricia Billie Miller · Primary
- James Sanchez · Primary
Sponsorship breakdown
Export CSV (upgrade) →7 sponsors · 0 co-sponsors · 180 not signed on · 44 voted No
Sponsors (7)
- Tom Delnicki Republican Voted No
- Travis Simms Democratic
- Larry B. Butler Democratic
- Hilda E. Santiago Democratic
- Marilyn Moore
- Patricia Billie Miller Democratic
- James Sanchez Democratic
Co-sponsors (0)
None.
Not signed on (180)
180 members have not signed on to this bill.
Show all 180 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 23 | 0 | 0 | 0 |
| Unaffiliated | 1 | 2 | 0 | 0 |
| Republican | 0 | 10 | 0 | 0 |
| Total | 24 | 12 | 0 | 0 |
| % of votes cast | 67% | 33% | 0% | 0% |
How each member voted (36)
| Member | Party | Vote |
|---|---|---|
| Kevin C. Kelly | — | Nay |
| Lisa Seminara | — | Nay |
| Marilyn Moore | — | Yea |
| Bob Duff | Democratic | Yea |
| Catherine A. Osten | Democratic | Yea |
| Ceci Maher | Democratic | Yea |
| Christine Cohen | Democratic | Yea |
| Derek Slap | Democratic | Yea |
| Douglas McCrory | Democratic | Yea |
| Gary A. Winfield | Democratic | Yea |
| Herron Gaston | Democratic | Yea |
| James J. Maroney | Democratic | Yea |
| Jan Hochadel | Democratic | Yea |
| Joan V. Hartley | Democratic | Yea |
| John W. Fonfara | Democratic | Yea |
| Jorge Cabrera | Democratic | Yea |
| Julie Kushner | Democratic | Yea |
| MD Rahman | Democratic | Yea |
| Mae Flexer | Democratic | Yea |
| Martha Marx | Democratic | Yea |
| Martin M. Looney | Democratic | Yea |
| Matthew L. Lesser | Democratic | Yea |
| Norman Needleman | Democratic | Yea |
| Patricia Billie Miller | Democratic | Yea |
| Rick Lopes | Democratic | Yea |
| Saud Anwar | Democratic | Yea |
| Eric C. Berthel | Republican | Nay |
| Heather S. Somers | Republican | Nay |
| Henri Martin | Republican | Nay |
| Jeff Gordon | Republican | Nay |
| John A. Kissel | Republican | Nay |
| Paul Cicarella | Republican | Nay |
| Rob Sampson | Republican | Nay |
| Ryan Fazio | Republican | Nay |
| Stephen G. Harding | Republican | Nay |
| Tony Hwang | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 80 | 1 | 0 | 0 |
| Republican | 11 | 32 | 0 | 1 |
| Unaffiliated | 17 | 6 | 0 | 3 |
| Total | 108 | 39 | 0 | 4 |
| % of votes cast | 72% | 26% | 0% | 3% |
How each member voted (151)
| Member | Party | Vote |
|---|---|---|
| Arnone | — | Yea |
| Khanna | — | Yea |
| Michel | — | Yea |
| Conley | — | Yea |
| Chaleski | — | Nay |
| Currey | — | Yea |
| Cheeseman | — | Nay |
| D'agostino | — | Yea |
| Cooley | — | Yea |
| Dancho | — | Nay |
| Palm | — | Yea |
| Denning | — | Not Voting |
| Porter | — | Yea |
| Ferraro | — | Nay |
| Cook | — | Yea |
| Ryan | — | Yea |
| Harrison | — | Nay |
| Figueroa | — | Yea |
| Hayes | — | Nay |
| Labriola | — | Not Voting |
| Tercyak | — | Yea |
| Sanchez, R. | — | Not Voting |
| Mccarthy Vahey | — | Yea |
| Mccarty, K. | — | Yea |
| Morrin Bello | — | Yea |
| Sanchez, J. | — | Yea |
| Aimee Berger-Girvalo | Democratic | Yea |
| Alphonse Paolillo | Democratic | Yea |
| Andre F. Baker | Democratic | Yea |
| Anne M. Hughes | Democratic | Yea |
| Anthony L. Nolan | Democratic | Yea |
| Antonio Felipe | Democratic | Yea |
| Aundre Bumgardner | Democratic | Yea |
| Bob Godfrey | Democratic | Yea |
| Bobby G. Gibson | Democratic | Yea |
| Brandon Chafee | Democratic | Yea |
| Christopher Poulos | Democratic | Yea |
| Christopher Rosario | Democratic | Yea |
| Corey P. Paris | Democratic | Yea |
| Derell Wilson | Democratic | Yea |
| Dominique Johnson | Democratic | Yea |
| Eleni Kavros DeGraw | Democratic | Yea |
| Emmanuel Sanchez | Democratic | Yea |
| Farley Santos | Democratic | Yea |
| Frank Smith | Democratic | Yea |
| Fred Gee | Democratic | Yea |
| Gary A. Turco | Democratic | Yea |
| Geoff Luxenberg | Democratic | Yea |
| Geraldo C. Reyes | Democratic | Yea |
| Gregory Haddad | Democratic | Yea |
| Hector Arzeno | Democratic | Yea |
| Henry J. Genga | Democratic | Yea |
| Hilda E. Santiago | Democratic | Yea |
| Hubert D. Delany | Democratic | Yea |
| Jaime S. Foster | Democratic | Yea |
| Jane M. Garibay | Democratic | Yea |
| Jason Doucette | Democratic | Yea |
| Jason Rojas | Democratic | Yea |
| Jennifer Leeper | Democratic | Yea |
| Jill Barry | Democratic | Yea |
| Jillian Gilchrest | Democratic | Yea |
| John-Michael Parker | Democratic | Yea |
| Jonathan Fazzino | Democratic | Yea |
| Jonathan Steinberg | Democratic | Yea |
| Joseph P. Gresko | Democratic | Yea |
| Josh Elliott | Democratic | Yea |
| Joshua M. Hall | Democratic | Yea |
| Juan R. Candelaria | Democratic | Yea |
| Julio A. Concepcion | Democratic | Yea |
| Kadeem Roberts | Democratic | Yea |
| Kai J. Belton | Democratic | Yea |
| Kara Rochelle | Democratic | Yea |
| Kate Farrar | Democratic | Yea |
| Kerry S. Wood | Democratic | Yea |
| Kevin Brown | Democratic | Yea |
| Larry B. Butler | Democratic | Yea |
| Liz Linehan | Democratic | Yea |
| Lucy Dathan | Democratic | Yea |
| Marcus Brown | Democratic | Yea |
| Maria P. Horn | Democratic | Yea |
| Mary Fortier | Democratic | Yea |
| Mary M. Mushinsky | Democratic | Yea |
| Mary Welander | Democratic | Yea |
| Maryam Khan | Democratic | Yea |
| Matt Blumenthal | Democratic | Yea |
| Matthew Ritter | Democratic | Yea |
| Melissa Osborne | Democratic | Yea |
| Michael D. Quinn | Democratic | Yea |
| Michael DiGiovancarlo | Democratic | Yea |
| Mike Demicco | Democratic | Yea |
| Minnie Gonzalez | Democratic | Yea |
| Moira Rader | Democratic | Yea |
| Patricia A. Dillon | Democratic | Yea |
| Patrick S. Boyd | Democratic | Yea |
| Raghib Allie-Brennan | Democratic | Yea |
| Robin E. Comey | Democratic | Yea |
| Roland J. Lemar | Democratic | Yea |
| Ronald A. Napoli | Democratic | Yea |
| Sarah Keitt | Democratic | Yea |
| Stephen R. Meskers | Democratic | Yea |
| Steven J. Stafstrom | Democratic | Yea |
| Susan M. Johnson | Democratic | Nay |
| Tammy R. Exum | Democratic | Yea |
| Toni E. Walker | Democratic | Yea |
| Travis Simms | Democratic | Yea |
| Trenee McGee | Democratic | Yea |
| William Heffernan | Democratic | Yea |
| Anne Dauphinais | Republican | Nay |
| Ben McGorty | Republican | Nay |
| Bill Buckbee | Republican | Yea |
| Brian Lanoue | Republican | Nay |
| Cara Christine Pavalock-D'Amato | Republican | Nay |
| Carol Hall | Republican | Yea |
| Chris Aniskovich | Republican | Yea |
| Christie M. Carpino | Republican | Nay |
| Craig C. Fishbein | Republican | Nay |
| Dave W. Yaccarino | Republican | Nay |
| David Rutigliano | Republican | Nay |
| Devin R. Carney | Republican | Nay |
| Donna Veach | Republican | Nay |
| Doug Dubitsky | Republican | Nay |
| Gale L. Mastrofrancesco | Republican | Nay |
| Greg S. Howard | Republican | Yea |
| Irene M. Haines | Republican | Not Voting |
| Jason Perillo | Republican | Nay |
| Jay M. Case | Republican | Nay |
| Joe Hoxha | Republican | Nay |
| Joe Polletta | Republican | Nay |
| John E. Piscopo | Republican | Nay |
| Joseph H. Zullo | Republican | Yea |
| Karen Reddington-Hughes | Republican | Nay |
| Kathy Kennedy | Republican | Nay |
| Kurt Vail | Republican | Nay |
| Lezlye Zupkus | Republican | Nay |
| Mark DeCaprio | Republican | Yea |
| Mark W. Anderson | Republican | Nay |
| Martin Foncello | Republican | Nay |
| Mitch Bolinsky | Republican | Nay |
| Nicole Klarides-Ditria | Republican | Nay |
| Patrick E. Callahan | Republican | Nay |
| Seth Bronko | Republican | Nay |
| Steve Weir | Republican | Nay |
| Tami Zawistowski | Republican | Yea |
| Tammy Nuccio | Republican | Nay |
| Tim Ackert | Republican | Yea |
| Tom Delnicki | Republican | Nay |
| Tom O'Dea | Republican | Yea |
| Tony J. Scott | Republican | Yea |
| Tracy Marra | Republican | Yea |
| Vincent J. Candelora | Republican | Nay |
| William Pizzuto | Republican | Nay |
Subjects
Frequently asked questions
- Who sponsors HB 5172?
- HB 5172 is sponsored by Tom Delnicki (Republican), Travis Simms (Democratic), Larry B. Butler (Democratic), Hilda E. Santiago (Democratic), Marilyn Moore, Patricia Billie Miller (Democratic), and James Sanchez (Democratic).
- What is the current status of HB 5172?
- This bill died with 2024 Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track HB 5172?
- Track HB 5172 free on One Click Politics — get push/email alerts when it moves.
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