Bill Text: CT SB00246 | 2011 | General Assembly | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: An Act Establishing A Date For The Submission Of Personal Property Declarations And Property Tax Exemptions By Farmers.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2011-05-03 - Favorable Report, Tabled for the Calendar, Senate [SB00246 Detail]

Download: Connecticut-2011-SB00246-Comm_Sub.html

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General Assembly		Substitute Bill No. 246
January Session, 2011		*_____SB00246FIN___040711____*

AN ACT ESTABLISHING A DATE FOR THE SUBMISSION OF PERSONAL PROPERTY DECLARATIONS AND PROPERTY TAX EXEMPTIONS BY FARMERS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Subsection (d) of section 12-91 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(d) Annually, [within thirty days after the assessment date in each town, city or borough] on or before the first day of November, each such individual farmer, group of farmers, partnership or corporation shall make written application for the exemption provided for in subsection (a) of this section to the assessor or board of assessors in the town in which such farm is located, including therewith a notarized affidavit certifying that such farmer, individually or as part of a group, partnership or corporation, derived at least fifteen thousand dollars in gross sales from such farming operation, or incurred at least fifteen thousand dollars in expenses related to such farming operation, with respect to the most recently completed taxable year of such farmer prior to the commencement of the assessment year for which such application is made, on forms to be prescribed by the Commissioner of Agriculture. Failure to file such application in said manner and form [within the time limit prescribed] on or before the first day of November shall be considered a waiver of the right to such exemption for the assessment year. Any person aggrieved by any action of the assessors shall have the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the doings of the assessors or board of assessment appeals.

This act shall take effect as follows and shall amend the following sections:
Section 1	from passage	12-91(d)

ENV	Joint Favorable Subst. C/R	FIN
FIN	Joint Favorable