Bill Text: CT HB07318 | 2017 | General Assembly | Comm Sub
Bill Title: An Act Concerning The Failure To File For Certain Grand List Exemptions, The Community Housing Land Bank And Land Trust Program And The Tax Revaluation Deadline For The Town Of Orange.
Spectrum: Committee Bill
Status: (Passed) 2017-07-11 - Signed by the Governor [HB07318 Detail]
Download: Connecticut-2017-HB07318-Comm_Sub.html
General Assembly |
Raised Bill No. 7318 | ||
January Session, 2017 |
LCO No. 6067 | ||
*_____HB07318FIN___042817____* | |||
Referred to Committee on FINANCE, REVENUE AND BONDING |
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Introduced by: |
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(FIN) |
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AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. (Effective July 1, 2017) Notwithstanding the provisions of section 12-89 of the general statutes, any person otherwise eligible for a 2013 grand list exemption and a 2014 grand list exemption, pursuant to subdivision (58) of section 12-81 of the general statutes, in the city of Danbury, except that such person failed to file the required exemption applications within the time periods prescribed, shall be regarded as having filed such applications in a timely manner if such person files such applications not later than thirty days after the effective date of this section. Upon confirmation of the receipt of such applications and verification of the exemption eligibility of the property 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 city of Danbury 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. 2. (Effective July 1, 2017) Notwithstanding the provisions of subparagraph (c) of subdivision (59) of section 12-81 of the general statutes, any person otherwise eligible for a 2016 grand list exemption pursuant to said subdivision (59) in the city of New Britain, 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 have been paid on the property for which such exemption is approved, the city of New Britain 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.
Sec. 3. (Effective July 1, 2017) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2016 grand list exemption pursuant to said subdivision (76) in the town of Berlin, 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 have been paid on the property for which such exemption is approved, the town of Berlin 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.
This act shall take effect as follows and shall amend the following sections: | ||
Section 1 |
July 1, 2017 |
New section |
Sec. 2 |
July 1, 2017 |
New section |
Sec. 3 |
July 1, 2017 |
New section |
FIN |
Joint Favorable |