Bill Text: CT SB00321 | 2016 | General Assembly | Comm Sub

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Bill Title: An Act Concerning Property Taxes And Disabled Veterans Over The Age Of Sixty-five.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2016-05-03 - Senate Recommitted to Veterans' Affairs [SB00321 Detail]

Download: Connecticut-2016-SB00321-Comm_Sub.html

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General Assembly		Raised Bill No. 321
February Session, 2016		LCO No. 2105
		*_____SB00321APP___041916____*
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)

AN ACT CONCERNING PROPERTY TAXES AND DISABLED VETERANS OVER THE AGE OF SIXTY-FIVE.

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

Section 1. Subsection (b) of section 12-129b of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016):

(b) The tax on the real property for which the benefits under this section are claimed shall be calculated by multiplying the assessed value, less one thousand dollars, or, if the taxpayer is a veteran with a disability rating by the Veterans' Administration of the United States amounting to ten per cent or more of total disability, less three thousand dollars of said property for the year 1966 or for any subsequent year in which the taxpayer first files and has approved a claim under this section and section 12-129c, by the applicable mill rate of that year for the general property tax, exclusive of any special tax levy, except that, if such property is located in more than one town, the tax payable to the town of the taxpayer's voting residence shall be so calculated and the tax payable to the other town or towns in which such property is located shall be calculated by multiplying the assessed value of said property for the year 1968 or for any subsequent year in which a taxpayer first files and has approved a claim under this section and section 12-129c by the applicable mill rate of such general property tax of that year. If title to real property is recorded in the name of the person or the spouse making a claim and qualifying under said sections and any other person or persons, the claimant hereunder shall be entitled to pay the claimant's fractional share of the tax on such property calculated in accordance with the provisions of this section, and such other person or persons shall pay the person's or persons' fractional share of the tax without regard for the provisions of said sections. Any municipality may, upon approval of its legislative body, provide that any taxpayer who, as a veteran, is entitled to the exemption from property tax applicable to the assessed value of property of three thousand dollars, as provided in this subsection, shall be entitled to an additional exemption from such tax in an amount in excess of three thousand dollars of such assessed value as determined by such municipality. For the purposes of this section, a "mobile manufactured home", as defined in section 12-63a, shall be deemed to be real property.

Sec. 2. Subsection (a) of section 12-129p of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016):

(a) Notwithstanding the provisions of sections 12-129b to 12-129d, inclusive, as amended by this act, if the amount of tax benefit calculated in accordance with said sections and provided thereunder for any homeowner qualified for the program of tax relief under said sections, except for any veteran who has a disability rating by the Veterans' Administration of the United States amounting to ten per cent or more of total disability, is equivalent to two thousand dollars or more in the assessment year commencing October 1, 1985, such benefit shall not, in any subsequent assessment year exceed the amount of such benefit to which such homeowner was entitled for said assessment year commencing October 1, 1985, and additionally, if the amount of such tax benefit for any homeowner so qualified, except for any veteran who has a disability rating by the Veterans' Administration of the United States amounting to ten per cent or more of total disability, is less than two thousand dollars in the assessment year commencing October 1, 1985, the amount of such homeowner's benefit shall not, in any subsequent assessment year, exceed two thousand dollars.

This act shall take effect as follows and shall amend the following sections:
Section 1	October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016	12-129b(b)
Sec. 2	October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016	12-129p(a)

VA	Joint Favorable
APP	Joint Favorable