Connecticut 2024 Regular Session Status: In Committee Bipartisan · 1 R · 1 D cosponsors

SB 447 — AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS AND AUTHORIZING THE DEFERRAL OF A CERTAIN MUNICIPALITY'S REAL PROPERTY REVALUATION.

Last action — FILE NO. 529

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2024 Regular Session. It reached “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

164 added · 103 removed

164 line(s) added, 103 removed.

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General Assembly Raised Bill No.
Senate General Assembly File No.
447 February Session, 2024 LCO No.
529 February Session, 2024 Substitute Senate Bill No.
3107 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by:
447 Senate, April 17, 2024 The Committee on Finance, Revenue and Bonding reported through SEN.
(FIN) AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS AND AUTHORIZING THE DEFERRAL OF A CERTAIN MUNICIPALITY'S REAL PROPERTY REVALUATION.
FONFARA of the 1st Dist., Chairperson of the Committee on the part of the Senate, that the substitute bill ought to pass.
AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS AND AUTHORIZING THE DEFERRAL OF A CERTAIN MUNICIPALITY'S REAL PROPERTY REVALUATION.
(Effective July 1, 2024) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2023 grand list exemption pursuant to said subdivision (76) in the town of Litchfield, 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 machinery and equipment included in such application, the assessor shall approve the exemption for such property.
If taxes, interest or penalties have been paid on the property for which such exemption is sSB447 / File No.
529 1 sSB447 File No.
529 approved, the town of Litchfield shall reimburse such person in an amount equal to the amount by which such taxes, interest or penalties exceed any taxes payable if the application had been filed in a timely manner.
Sec.
2.
If taxes, interest or penalties have been paid on the property for which such exemption is approved, the town of Manchester shall reimburse such person in an amount equal to the LCO No.
If taxes, interest or penalties have been paid on the property for which such exemption is approved, the town of Manchester shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the application had been filed in a timely manner.
3107 1 of 4 Raised Bill No.447 amount by which such taxes, interest and penalties exceed any taxes payable if the application had been filed in a timely manner.
2.
(Effective July 1, 2024) Notwithstanding the provisions of subparagraph (A) of subdivision (7) of section 12-81 of the general statutes and section 12-87a of the general statutes, any person otherwise eligible for a 2021, 2022 and 2023 grand list exemption pursuant to said subdivision (7) in the town of Middletown, except that such person failed to file the required statements within the time period prescribed, shall be regarded as having filed such statements in a timely manner if such person files such statements not later than thirty days after the effective date of this section, and pays the late filing fees pursuant to section 12-87a of the general statutes.
Upon confirmation of the receipt of such fees and verification of the exemption eligibility of such property, the assessor shall approve the exemptions for such property.
If taxes, interest or penalties have been paid on the property for which suchexemptionsareapproved,thetown ofMiddletownshallreimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the statements had been filed in a timely manner.
Sec.
(Effective July 1, 2024) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2019, 2020, 2021 and 2022 grand list exemption pursuant to said subdivision (76) in the town of Thomaston, except that such person failed to file therequired 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.
(Effective July 1, 2024) Notwithstanding the provisions of subsection (c) of subdivision (11) of section 12-81 of the general statutes and section 12-87a of the general statutes, any person otherwise eligible for a 2021 and 2022 grand list exemption in the town of Middletown, except that such person failed to submit evidence of certification pursuant to section 12-89a of the general statutes within the time period prescribed by the assessor or board of assessors or failed to file the required statements within the time period prescribed, or both, shall be regarded as having filed such evidence of certification or statements in a timely manner if such person files such evidence of certification or statements, or both, as required by the assessor, not later than thirty days after the effective date of this section and pays the late filing fees pursuant to section 12-87a of the general statutes.
Upon confirmationofthereceipt ofsuchfeesandverificationoftheexemption eligibilityofthemachineryandequipmentincludedinsuchapplication, the assessor shall approve the exemptions for such property.
Upon confirmation of the receipt of such fees and verification of the exemption eligibility of sSB447 / File No.
If taxes, interest or penalties have been paid on the property for which such exemptions are approved, the town of Thomaston shall reimburse such person in an amount equal to the amount by which such taxes, interest LCO No.
529 2 sSB447 File No.
3107 2 of 4 Raised Bill No.447 or penalties exceed any taxes payable if the applications had been filed in a timely manner.
529 such property, the assessor shall approve the exemptions for such property.
If taxes, interest or penalties have been paid on the property for which such exemptions are approved, the town of Middletown shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the evidence of certification or statements, or both, had been filed in a timely manner.
(Effective July 1, 2024) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2023 grand list exemption pursuant to said subdivision(76)inthecityofWestHaven,exceptthatsuchpersonfailed 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.
(Effective July 1, 2024) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2022 grand list exemption pursuant to said subdivision (76) in the town of Thomaston, 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.
If taxes, interest or penalties have been paid on the property for which such exemption is approved, the city of West Haven shall reimburse such person in an amount equal to the amount by which such taxes, interest or penalties exceed any taxes payable if the application had been filed in a timely manner.
If taxes, interest or penalties have been paid on the property for which such exemption is approved, the town of Thomaston shall reimburse such person in an amount equal to the amount by which such taxes, interest or penalties exceed any taxes payable if the application had been filed in a timely manner.
(Effective July 1, 2024) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2023 grand list exemption pursuant to said subdivision(76)inthecityofWestHaven,exceptthatsuchpersonfailed 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 machinery and equipment included in such application, the assessor sSB447 / File No.
529 3 sSB447 File No.
529 shall approve the exemption for such property.
If taxes, interest or penalties have been paid on the property for which such exemption is approved, the city of West Haven shall reimburse such person in an amount equal to the amount by which such taxes, interest or penalties exceed any taxes payable if the application had been filed in a timely manner.
Sec.
6.
LCO No.
This act shall take effect as follows and shall amend the following sections:
3107 3 of 4 Raised Bill No.
447 This act shall take effect as follows and shall amend the following sections:
5 from passage New section Statement of Purpose:
5 July 1, 2024 New section Sec.
To (1) allow certain persons to file for certain property tax exemptions, notwithstanding certain statutory deadlines, and (2) authorize the town of Stratford to defer the revaluation of real property in said town by one year.
6 from passage New section FIN Joint Favorable Subst.
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] LCO No.
sSB447 / File No.
3107 4 of 4
529 4 sSB447 File No.
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529 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.
In general, fiscal impacts are based upon a variety of informational sources, including the analyst’s professional knowledge.
Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.
OFA Fiscal Note State Impact:
None Municipal Impact:
Municipalities Effect FY 25 $ FY 26 $ Litchfield, Manchester, Cost/Revenue See Below None Middletown, Thomaston, and Loss West Haven Stratford Potential None See Below Revenue Impact Explanation The bill allows taxpayers in Litchfield, Manchester, Middletown, Thomaston, and West Haven to receive tax exemptions that they would have otherwise been eligible to receive if they had not missed the filing deadline for such exemptions in certain years.
Depending on whether the payments have already been made, this could result in a cost or revenue loss to these municipalities to reimburse such taxpayers.
It is anticipated that any impact would only occur in FY 25.
The Out Years:
The bill allows Stratford to defer implementation of a revaluation by one year.
This will shift out any fiscal impacts of the revaluation by one year to FY 27.
sSB447 / File No.
529 5 sSB447 File No.
529 OLR Bill Analysis sSB 447 AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS AND AUTHORIZING THE DEFERRAL OF A CERTAIN MUNICIPALITY'S REAL PROPERTY REVALUATION.
SUMMARY The Office of Legislative Research does not analyze Special Acts.
COMMITTEE ACTION Finance, Revenue and Bonding Committee Joint Favorable Substitute Yea 51 Nay 0 (04/02/2024) sSB447 / File No.
529 6
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Action History

  1. FILE NO. 529

  2. SENATE CALENDAR NUMBER 307

  3. FAV. RPT., TAB. FOR CAL., SEN.

  4. RPTD. OUT OF LCO

  5. REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 04/16/24

  6. FILED WITH LCO

  7. Joint Favorable Substitute

  8. PUBLIC HEARING 0328

  9. REF. TO JOINT COMM. ON Finance, Revenue and Bonding

Sponsors

Sponsorship breakdown

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4 sponsors · 0 co-sponsors · 183 not signed on

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (183)

183 members have not signed on to this bill.

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"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.

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Frequently asked questions

Who sponsors SB 447?
SB 447 is sponsored by Kevin C. Kelly, Ben McGorty (Republican), Joseph P. Gresko (Democratic), and Laura Dancho.
What is the current status of SB 447?
This bill died with 2024 Regular Session. It reached “In Committee” 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 SB 447?
Track SB 447 free on One Click Politics — get push/email alerts when it moves.

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