Bill Text: CT SB00466 | 2016 | General Assembly | Introduced

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Bill Title: An Act Concerning Property Taxes And Payments In Lieu Of Property Taxes.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2016-03-18 - Public Hearing 03/22 [SB00466 Detail]

Download: Connecticut-2016-SB00466-Introduced.html

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General Assembly		Raised Bill No. 466
February Session, 2016		LCO No. 3262
		*03262_______FIN*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)

AN ACT CONCERNING PROPERTY TAXES AND PAYMENTS IN LIEU OF PROPERTY TAXES.

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

Section 1. Section 4-66l of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) For the purposes of this section:

(1) "FY 15 mill rate" means the mill rate a municipality uses during the fiscal year ending June 30, 2015;

(2) "Mill rate" means the mill rate a municipality uses to calculate tax bills for motor vehicles;

(3) "Municipality" means any town, city, consolidated town and city or consolidated town and borough;

(4) "Municipal spending" means:

T1	Municipal	–	Municipal
T2	spending for		spending for
T3	the fiscal year		the fiscal year
T4	prior to the		two years
T5	current fiscal		prior to the
T6	year		current year	X 100	= Municipal spending;
T7	______________________________
T8	Municipal spending for the fiscal
T9	year two years prior to the
T10	current year

(5) "Per capita distribution" means:

T11	[Town] Municipal population	X Sales tax revenue	= Per capita distribution;
T12	___________________
T13	Total state population

(6) "Pro rata distribution" means:

T14	Municipal weighted mill rate calculation	X Sales tax revenue	= Pro rata distribution;
T15
T16	____________________
T17	Sum of all municipal weighted mill rate calculations combined
T18
T19

(7) "Regional council of governments" means any such council organized under the provisions of sections 4-124i to 4-124p, inclusive;

(8) ["Town population"] "Municipal population" means the number of persons in a municipality according to the most recent estimate of the Department of Public Health;

(9) "Total state population" means the number of persons in this state according to the most recent estimate published by the Department of Public Health;

(10) "Weighted mill rate" means a municipality's FY 15 mill rate divided by the average of all municipalities' FY 15 mill rate;

(11) "Weighted mill rate calculation" means per capita distribution multiplied by a municipality's weighted mill rate;

(12) "Sales tax revenue" means the moneys in the account remaining for distribution pursuant to subdivision (7) of subsection (b) of this section;

(13) "District" means any district, as defined in section 7-324; [and]

(14) "Secretary" means the Secretary of the Office of Policy and Management; [.]

(15) For the fiscal year ending June 30, 2017, "mill rate cap" means 32 mills and for fiscal years ending on and after June 30, 2018, "mill rate cap" means 29.36 mills;

(16) "Actual levy" means the amount of property taxes levied by a municipality and any district located within such municipality on motor vehicles for the assessment year commencing October 1, 2013, including vehicles on the 2012 supplemental grand list;

(17) "Assessed value" means:

T20	Actual levy	X 1,000	= Assessed value; and
T21	___________________
T22	Mill rate for the fiscal
T23	year ending June 30, 2016

(18) "Levy that would have been received" means:

T24	Assessed value	X Mill rate cap
T25	___________________		= Levy that would have been
T26	1,000		received

(b) There is established an account to be known as the "municipal revenue sharing account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. The secretary shall set aside and ensure availability of moneys in the account in the following order of priority and shall transfer or disburse such moneys as follows:

(1) Ten million dollars for the fiscal year ending June 30, 2016, shall be transferred not later than April fifteenth for the purposes of grants under section 10-262h;

(2) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, moneys sufficient to make motor vehicle property tax grants payable to municipalities pursuant to subsection (c) of this section shall be expended not later than August first annually by the secretary;

(3) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, moneys sufficient to make the grants payable from the select payment in lieu of taxes grant account established pursuant to section 12-18c shall annually be transferred to the select payment in lieu of taxes account in the Office of Policy and Management;

(4) For the fiscal years ending June 30, 2017, June 30, 2018, and June 30, 2019, moneys sufficient to make the municipal revenue sharing grants payable to municipalities pursuant to subsection (d) of this section shall be expended not later than October thirty-first annually by the secretary;

(5) Ten million dollars for the fiscal year ending June 30, 2017, shall be transferred not later than April fifteenth for the purposes of grants under section 10-262h;

(6) (A) For the fiscal year ending June 30, 2017, three million dollars shall be expended by the secretary for the purposes of the regional services grants pursuant to subsection (e) of this section to the regional councils of governments, and (B) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, seven million dollars shall be expended for the purposes of the regional services grants pursuant to subsection (e) of this section to the regional councils of governments; and

(7) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, moneys in the account remaining shall be expended annually by the secretary for the purposes of the municipal revenue sharing grants established pursuant to subsection (f) of this section. Any such moneys deposited in the account for municipal revenue sharing grants between October first and June thirtieth shall be distributed to municipalities on the following October first and any such moneys deposited in the account between July first and September thirtieth shall be distributed to municipalities on the following January thirty-first. Any [town] municipality may apply to the Office of Policy and Management on or after July first for early disbursement of a portion of such grant. The Office of Policy and Management may approve such an application if it finds that early disbursement is required in order for a [town] municipality to meet its cash flow needs. No early disbursement approved by said office may be issued later than September thirtieth.

(c) (1) For the fiscal year ending June 30, 2017, motor vehicle property tax grants to municipalities that impose mill rates greater than 32 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 32 mills, shall be made in an amount equal to the difference between the [amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 32 mills] actual levy and the levy that would have been received; and (2) for the fiscal year ending June 30, 2018, and each fiscal year thereafter, motor vehicle property tax grants to municipalities that impose mill rates greater than 29.36 mills or that, when combined with the mill rate of any district located within the municipality, impose mill rates greater than 29.36 mills, shall be made in an amount equal to the difference between the [amount of property taxes levied by the municipality and any district located within the municipality on motor vehicles for the assessment year commencing October 1, 2013, and the amount such levy would have been if the mill rate on motor vehicles for said assessment year was 29.36 mills] actual levy and the levy that would have been received. Not later than fifteen calendar days after receiving a property tax grant pursuant to this section, the municipality shall disburse to any district located within the municipality the amount of any such property tax grant that is attributable to the district.

(d) (1) For the fiscal years ending June 30, 2017, June 30, 2018, and June 30, 2019, each municipality shall receive a municipal revenue sharing grant, except as provided in subdivision (2) of this subsection. The total amount of the grant payable is as follows:

T27	Municipality	Grant Amounts
T28	Andover	96,020
T29	Ansonia	643,519
T30	Ashford	125,591
T31	Avon	539,387
T32	Barkhamsted	109,867
T33	Beacon Falls	177,547
T34	Berlin	1,213,548
T35	Bethany	164,574
T36	Bethel	565,146
T37	Bethlehem	61,554
T38	Bloomfield	631,150
T39	Bolton	153,231
T40	Bozrah	77,420
T41	Branford	821,080
T42	Bridgeport	9,758,441
T43	Bridgewater	22,557
T44	Bristol	1,836,944
T45	Brookfield	494,620
T46	Brooklyn	149,576
T47	Burlington	278,524
T48	Canaan	21,294
T49	Canterbury	84,475
T50	Canton	303,842
T51	Chaplin	69,906
T52	Cheshire	855,170
T53	Chester	83,109
T54	Clinton	386,660
T55	Colchester	475,551
T56	Colebrook	42,744
T57	Columbia	160,179
T58	Cornwall	16,221
T59	Coventry	364,100
T60	Cromwell	415,938
T61	Danbury	2,993,644
T62	Darien	246,849
T63	Deep River	134,627
T64	Derby	400,912
T65	Durham	215,949
T66	East Granby	152,904
T67	East Haddam	268,344
T68	East Hampton	378,798
T69	East Hartford	2,036,894
T70	East Haven	854,319
T71	East Lyme	350,852
T72	East Windsor	334,616
T73	Eastford	33,194
T74	Easton	223,430
T75	Ellington	463,112
T76	Enfield	1,312,766
T77	Essex	107,345
T78	Fairfield	1,144,842
T79	Farmington	482,637
T80	Franklin	37,871
T81	Glastonbury	1,086,151
T82	Goshen	43,596
T83	Granby	352,440
T84	Greenwich	527,695
T85	Griswold	350,840
T86	Groton	623,548
T87	Guilford	657,644
T88	Haddam	245,344
T89	Hamden	2,155,661
T90	Hampton	54,801
T91	Hartford	1,498,643
T92	Hartland	40,254
T93	Harwinton	164,081
T94	Hebron	300,369
T95	Kent	38,590
T96	Killingly	505,562
T97	Killingworth	122,744
T98	Lebanon	214,717
T99	Ledyard	442,811
T100	Lisbon	65,371
T101	Litchfield	244,464
T102	Lyme	31,470
T103	Madison	536,777
T104	Manchester	1,971,540
T105	Mansfield	756,128
T106	Marlborough	188,665
T107	Meriden	1,893,412
T108	Middlebury	222,109
T109	Middlefield	131,529
T110	Middletown	1,388,602
T111	Milford	2,707,412
T112	Monroe	581,867
T113	Montville	578,318
T114	Morris	40,463
T115	Naugatuck	1,251,980
T116	New Britain	3,131,893
T117	New Canaan	241,985
T118	New Fairfield	414,970
T119	New Hartford	202,014
T120	New Haven	114,863
T121	New London	917,228
T122	New Milford	814,597
T123	Newington	937,100
T124	Newtown	824,747
T125	Norfolk	28,993
T126	North Branford	421,072
T127	North Canaan	95,081
T128	North Haven	702,295
T129	North Stonington	155,222
T130	Norwalk	4,896,511
T131	Norwich	1,362,971
T132	Old Lyme	115,080
T133	Old Saybrook	146,146
T134	Orange	409,337
T135	Oxford	246,859
T136	Plainfield	446,742
T137	Plainville	522,783
T138	Plymouth	367,902
T139	Pomfret	78,101
T140	Portland	277,409
T141	Preston	84,835
T142	Prospect	283,717
T143	Putnam	109,975
T144	Redding	273,185
T145	Ridgefield	738,233
T146	Rocky Hill	584,244
T147	Roxbury	23,029
T148	Salem	123,244
T149	Salisbury	29,897
T150	Scotland	52,109
T151	Seymour	494,298
T152	Sharon	28,022
T153	Shelton	1,016,326
T154	Sherman	56,139
T155	Simsbury	775,368
T156	Somers	203,969
T157	South Windsor	804,258
T158	Southbury	582,601
T159	Southington	1,280,877
T160	Sprague	128,769
T161	Stafford	349,930
T162	Stamford	3,414,955
T163	Sterling	110,893
T164	Stonington	292,053
T165	Stratford	1,627,064
T166	Suffield	463,170
T167	Thomaston	228,716
T168	Thompson	164,939
T169	Tolland	437,559
T170	Torrington	1,133,394
T171	Trumbull	1,072,878
T172	Union	24,878
T173	Vernon	922,743
T174	Voluntown	48,818
T175	Wallingford	1,324,296
T176	Warren	15,842
T177	Washington	36,701
T178	Waterbury	5,595,448
T179	Waterford	372,956
T180	Watertown	652,100
T181	West Hartford	2,075,223
T182	West Haven	1,614,877
T183	Westbrook	116,023
T184	Weston	304,282
T185	Westport	377,722
T186	Wethersfield	1,353,493
T187	Willington	174,995
T188	Wilton	547,338
T189	Winchester	323,087
T190	Windham	739,671
T191	Windsor	854,935
T192	Windsor Locks	368,853
T193	Wolcott	490,659
T194	Woodbridge	274,418
T195	Woodbury	288,147
T196	Woodstock	140,648

(2) A municipality may opt out, for up to two years, of receiving a municipal revenue sharing grant pursuant to this subsection, provided the chief elected official of such municipality has notified the secretary in writing, on a form prescribed by said secretary, of such municipality's election to opt out of receiving such grant.

(e) For the fiscal year ending June 30, 2017, and each fiscal year thereafter, each regional council of governments shall receive a regional services grant, the amount of which will be based on a formula to be determined by the secretary, provided thirty-five per cent of such grant moneys are awarded to regional councils of governments for the purpose of assisting regional education service centers in merging their human resource, finance or technology services with such services provided by municipalities within the region. No such council shall receive a grant for the fiscal year ending June 30, 2018, or any fiscal year thereafter, unless the secretary approves a spending plan for such grant moneys submitted by such council to the secretary on or before July 1, 2017, and annually thereafter. The regional councils of governments shall use such grants for planning purposes and to achieve efficiencies in the delivery of municipal services by regionalizing such services, including, but not limited to, region-wide consolidation of such services. Such efficiencies shall not diminish the quality of such services. A unanimous vote of the representatives of such council shall be required for approval of any expenditure from such grant. On or before October 1, 2017, and biennially thereafter, each such council shall submit a report, in accordance with section 11-4a, to the joint standing committees of the General Assembly having cognizance of matters relating to planning and development and finance, revenue and bonding. Such report shall summarize the expenditure of such grants and provide recommendations concerning the expansion, reduction or modification of such grants.

(f) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, each municipality shall receive a municipal revenue sharing grant as follows, except as provided in subdivision (3) of this subsection:

(1) (A) A municipality having a mill rate at or above twenty-five shall receive the per capita distribution or pro rata distribution, whichever is higher for such municipality.

(B) Such grants shall be increased by a percentage calculated as follows:

T197		Sum of per capita distribution amount
T198		for all municipalities having a mill rate
T199		below twenty-five – pro rata distribution
T200		amount for all municipalities
T201		having a mill rate below twenty-five
T202		_______________________________________
T203		Sum of all grants to municipalities
T204		calculated pursuant to subparagraph (A)
T205		of subdivision (1) of this subsection.

(C) Notwithstanding the provisions of subparagraphs (A) and (B) of this subdivision, Hartford shall receive not more than 5.2 per cent of the municipal revenue sharing grants distributed pursuant to this subsection; Bridgeport shall receive not more than 4.5 per cent of the municipal revenue sharing grants distributed pursuant to this subsection; New Haven shall receive not more than 2.0 per cent of the municipal revenue sharing grants distributed pursuant to this subsection and Stamford shall receive not more than 2.8 per cent of the equalization grants distributed pursuant to this subsection. Any excess funds remaining after such reductions in payments to Hartford, Bridgeport, New Haven and Stamford shall be distributed to all other municipalities having a mill rate at or above twenty-five on a pro rata basis according to the payment they receive pursuant to this subdivision; and

(2) A municipality having a mill rate below twenty-five shall receive the per capita distribution or pro rata distribution, whichever is less for such municipality.

(3) A municipality may opt out, for up to two years, of receiving a municipal revenue sharing grant pursuant to this subsection, provided the chief elected official of such municipality has notified the secretary in writing, on a form prescribed by said secretary, of such municipality's election to opt out of receiving such grant.

(g) Except as provided in subsection (c) of this section, a municipality may disburse any municipal revenue sharing grant funds to a district within such municipality.

(h) (1) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (d) or (f) of this section shall be reduced, except as provided in subdivision (2) of this subsection, if such municipality increases its [general] adopted budget expenditures for such fiscal year above a cap equal to the amount of [general] adopted budget expenditures authorized for the previous fiscal year by 2.5 per cent or more or the rate of inflation, whichever is greater. Such reduction shall be in an amount equal to fifty cents for every dollar expended over the cap set forth in this subsection. For the purposes of this section, (A) "municipal spending" does not include expenditures for debt service, special education, implementation of court orders or arbitration awards, expenditures associated with a major disaster or emergency declaration by the President of the United States or a disaster emergency declaration issued by the Governor pursuant to chapter 517, [or] any disbursement made to a district pursuant to subsection (c) or (g) of this section, budgeting for an audited deficit, nonrecurring grants, capital expenditures or payments on unfunded pension liabilities, (B) "adopted budget expenditures" includes expenditures from a municipality's general fund and expenditures from any nonbudgeted funds, and (C) "capital expenditure" means a nonrecurring capital expenditure of one hundred thousand dollars or more. Each municipality shall annually certify to the secretary, on a form prescribed by said secretary, whether such municipality has exceeded the cap set forth in this subsection and if so the amount by which the cap was exceeded.

(2) For the fiscal year ending June 30, 2018, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (d) or (f) of this section shall not be reduced in the case of a municipality whose adopted budget expenditures exceed the cap set forth in subdivision (1) of this subsection by an amount proportionate to any increase to its municipal population from the previous fiscal year, as determined by the secretary.

(i) For the fiscal year ending June 30, 2020, and each fiscal year thereafter, the amount of the grant payable to a municipality in any year in accordance with subsection (f) of this section shall be reduced proportionately in the event that the total of such grants in such year exceeds the amount available for such grants in the municipal revenue sharing account established pursuant to subsection (b) of this section.

Sec. 2. Section 12-18b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) For purposes of this section:

(1) "College and hospital property" means all real property described in subsection (a) of section 12-20a;

(2) "District" means any district, as defined in section 7-324;

(3) "Qualified college and hospital property" means college and hospital property described in subparagraph (B) of subdivision (2) of subsection (b) of this section;

(4) "Qualified state, municipal or tribal property" means state, municipal or tribal property described in subparagraphs (A) to (G), inclusive, of subdivision (1) of subsection (b) of this section;

(5) "Municipality" means any town, city, borough, consolidated town and city and consolidated town and borough;

(6) "Select college and hospital property" means college and hospital property described in subparagraph (A) of subdivision (2) of subsection (b) of this section;

(7) "Select payment in lieu of taxes account" means the account established pursuant to section 12-18c;

(8) "Select state property" means state property described in subparagraph (H) of subdivision (1) of subsection (b) of this section;

(9) "State, municipal or tribal property" means all real property described in subsection (a) of section 12-19a;

(10) "Tier one districts or municipalities" means the ten districts or municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;

(11) "Tier two districts or municipalities" means the next twenty-five districts or municipalities after tier one districts or municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;

(12) "Tier three districts or municipalities" means all districts and municipalities not included in tier one districts or municipalities or tier two districts or municipalities;

(13) "Tier one municipalities" means the ten municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more;

(14) "Tier two municipalities" means the next twenty-five municipalities after tier one municipalities with the highest percentage of tax exempt property on the list of municipalities prepared by the Secretary of the Office of Policy and Management pursuant to subsection (c) of this section and having a mill rate of twenty-five mills or more; and

(15) "Tier three municipalities" means all municipalities not included in tier one municipalities or tier two municipalities.

(b) Notwithstanding the provisions of sections 12-19a and 12-20a, all funds appropriated for state grants in lieu of taxes shall be payable to municipalities and districts pursuant to the provisions of this section. On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due, as a state grant in lieu of taxes, to each municipality and district in this state wherein college and hospital property is located and to each municipality in this state wherein state, municipal or tribal property, except that which was acquired and used for highways and bridges, but not excepting property acquired and used for highway administration or maintenance purposes, is located.

(1) The grant payable to any municipality for state, municipal or tribal property under the provisions of this section in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be equal to the total of:

(A) One hundred per cent of the property taxes that would have been paid with respect to any facility designated by the Commissioner of Correction, on or before August first of each year, to be a correctional facility administered under the auspices of the Department of Correction or a juvenile detention center under direction of the Department of Children and Families that was used for incarcerative purposes during the preceding fiscal year. If a list containing the name and location of such designated facilities and information concerning their use for purposes of incarceration during the preceding fiscal year is not available from the Secretary of the State on August first of any year, the Commissioner of Correction shall, on said date, certify to the Secretary of the Office of Policy and Management a list containing such information;

(B) One hundred per cent of the property taxes that would have been paid with respect to that portion of the John Dempsey Hospital located at The University of Connecticut Health Center in Farmington that is used as a permanent medical ward for prisoners under the custody of the Department of Correction. Nothing in this section shall be construed as designating any portion of The University of Connecticut Health Center John Dempsey Hospital as a correctional facility;

(C) One hundred per cent of the property taxes that would have been paid on any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation on or after June 8, 1999;

(D) Subject to the provisions of subsection (c) of section 12-19a, sixty-five per cent of the property taxes that would have been paid with respect to the buildings and grounds comprising Connecticut Valley Hospital in Middletown;

(E) With respect to any municipality in which more than fifty per cent of the property is state-owned real property, one hundred per cent of the property taxes that would have been paid with respect to such state-owned property;

(F) Forty-five per cent of the property taxes that would have been paid with respect to all municipally owned airports; except for the exemption applicable to such property, on the assessment list in such municipality for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The grant provided pursuant to this section for any municipally owned airport shall be paid to any municipality in which the airport is located, except that the grant applicable to Sikorsky Airport shall be paid one-half to the town of Stratford and one-half to the city of Bridgeport;

(G) Forty-five per cent of the property taxes that would have been paid with respect to any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation prior to June 8, 1999, or taken into trust by the federal government for the Mohegan Tribe of Indians of Connecticut, provided the real property subject to this subparagraph shall be the land only, and shall not include the assessed value of any structures, buildings or other improvements on such land; and

(H) Forty-five per cent of the property taxes that would have been paid with respect to all other state-owned real property.

(2) (A) The grant payable to any municipality or district for college and hospital property under the provisions of this section in the fiscal year ending June 30, 2017, and each fiscal year thereafter shall be equal to the total of seventy-seven per cent of the property taxes that, except for any exemption applicable to any institution of higher education or general hospital facility under the provisions of section 12-81, would have been paid with respect to college and hospital property on the assessment list in such municipality or district for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable; and

(B) Notwithstanding the provisions of subparagraph (A) of this subdivision, the grant payable to any municipality or district with respect to a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems shall be one hundred per cent.

(c) The Secretary of the Office of Policy and Management shall list municipalities, boroughs and districts based on the percentage of real property on the 2012 grand list of each municipality that is exempt from property tax under any provision of the general statutes other than that property described in subparagraph (A) of subdivision (1) of subsection (b) of this section. Boroughs and districts shall have the same ranking as the town, city, consolidated town and city or consolidated town and borough in which such borough or district is located.

(d) For the fiscal [year] years ending June 30, 2017, June 30, 2018, and June 30, 2019, in the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section exceeds the amount appropriated for the purposes of said subsection (b) for [said] the applicable fiscal year: (1) The amount of the grant payable to each municipality for state, municipal or tribal property and to each municipality or district for college and hospital property shall be reduced proportionately, provided the percentage of the property taxes payable to a municipality or district with respect to such property shall not be lower than the percentage paid to the municipality or district for such property for the fiscal year ending June 30, 2015; and (2) certain municipalities and districts shall receive an additional payment in lieu of taxes grant payable from the select payment in lieu of taxes account. The total amount of the grant payment is as follows:

T206	Municipality/District	Grant Amount
T207	Ansonia	20,543
T208	Bridgeport	3,236,058
T209	Chaplin	11,177
T210	Danbury	620,540
T211	Deep River	1,961
T212	Derby	138,841
T213	East Granby	9,904
T214	East Hartford	214,997
T215	Hamden	620,903
T216	Hartford	12,422,113
T217	Killingly	46,615
T218	Ledyard	3,012
T219	Litchfield	13,907
T220	Mansfield	2,630,447
T221	Meriden	259,564
T222	Middletown	727,324
T223	Montville	26,217
T224	New Britain	2,085,537
T225	New Haven	15,246,372
T226	New London	1,356,780
T227	Newington	176,884
T228	North Canaan	4,393
T229	Norwich	259,862
T230	Plainfield	16,116
T231	Simsbury	21,671
T232	Stafford	43,057
T233	Stamford	552,292
T234	Suffield	53,767
T235	Wallingford	61,586
T236	Waterbury	3,284,145
T237	West Hartford	211,483
T238	West Haven	339,563
T239	Windham	1,248,096
T240	Windsor	9,660
T241	Windsor Locks	32,533
T242	Borough of Danielson (Killingly)	2,232
T243	Borough of Litchfield	143
T244	Middletown: South Fire District	1,172
T245	Plainfield - Plainfield Fire District	309
T246	West Haven First Center (D1)	1,187
T247	West Haven: Allingtown FD (D3)	53,053
T248	West Haven: West Shore FD (D2)	35,065

(e) (1) For the fiscal year ending June 30, [2018] 2020, and each fiscal year thereafter, in the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section exceeds the amount appropriated for the purposes of said subsection (b) for said fiscal years:

(A) The amount of the grant payable to each municipality for qualified state, municipal or tribal property and to each municipality or district for qualified college and hospital property shall be reduced proportionately, provided the percentage of the property taxes payable to a municipality or district with respect to such property shall not be lower than the percentage paid to the municipality or district for such property for the fiscal year ending June 30, 2015;

(B) The amount of the grant payable to each municipality or district for select college and hospital property shall be reduced as follows: (i) Tier one districts or municipalities shall each receive a grant in lieu of taxes equal to forty-two per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property; (ii) tier two districts or municipalities shall each receive a grant in lieu of taxes equal to thirty-seven per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property; and (iii) tier three districts or municipalities shall each receive a grant in lieu of taxes equal to thirty-two per cent of the property taxes that would have been paid to such municipality or district on select college and hospital property. Grants in excess of thirty-two per cent of the property taxes that would have been paid to tier one districts or municipalities and to tier two districts or municipalities on select college and hospital property shall be payable from the select payment in lieu of taxes account; and

(C) The amount of the grant payable to each municipality for select state property shall be reduced as follows: (i) Tier one municipalities shall each receive a grant in lieu of taxes equal to thirty-two per cent of the property taxes that would have been paid to such municipality for select state property; (ii) tier two municipalities shall each receive a grant in lieu of taxes equal to twenty-eight per cent of the property taxes that would have been paid to such municipality for select state property; and (iii) tier three municipalities shall each receive a grant in lieu of taxes equal to twenty-four per cent of the property taxes that would have been paid to such municipality for select state property. Grants in excess of twenty-four per cent of the property taxes that would have been paid to tier one municipalities and to tier two municipalities on select state property shall be payable from the select payment in lieu of taxes account.

(2) In the event that the total of grants payable to each municipality and district in accordance with the provisions of subsection (b) of this section and subdivision (1) of this subsection exceeds the amount appropriated for the purposes of said subsection and the amount available in the select payment in lieu of taxes account in any fiscal year, the amount of the grant payable to each municipality for state, municipal or tribal property and to each municipality or district for college and hospital property shall be reduced proportionately, provided (A) the grant payable to tier one districts or municipalities for select college and hospital property shall be ten percentage points more than the grant payable to tier three districts or municipalities for such property, (B) the grant payable to tier two districts or municipalities for select college and hospital property shall be five percentage points more than the grant payable to tier three districts or municipalities for such property, (C) the grant payable to tier one municipalities for select state property shall be eight percentage points more than the grant payable to tier three municipalities for such property, and (D) the grant payable to tier two municipalities for select state property shall be four percentage points more than the grant payable to tier three municipalities for such property. Grants to tier one municipalities or districts and grants to tier two municipalities or districts in excess of grants paid to tier three municipalities or districts that would have been paid on select college and hospital property shall be payable from the select payment in lieu of taxes account. Grants to tier one municipalities and grants to tier two municipalities in excess of grants paid to tier three municipalities that would have been paid on select state property shall be payable from the select payment in lieu of taxes account.

(f) Notwithstanding the provisions of subsections (a) to (d), inclusive, of this section, for any municipality receiving payments under section 15-120ss, property located in such municipality at Bradley International Airport shall not be included in the calculation of any state grant in lieu of taxes pursuant to this section.

(g) For purposes of this section, any real property which is owned by the John Dempsey Hospital Finance Corporation established pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary corporations established pursuant to subdivision (13) of section 10a-254 and which is free from taxation pursuant to the provisions of section 10a-259 shall be deemed to be state-owned real property.

(h) The Office of Policy and Management shall report, in accordance with the provisions of section 11-4a, to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, on or before July 1, 2017, and on or before July first annually thereafter until July 1, 2020, with regard to the grants distributed in accordance with this section, and shall include in such reports any recommendations for changes in the grants.

This act shall take effect as follows and shall amend the following sections:
Section 1	from passage	4-66l
Sec. 2	from passage	12-18b

Statement of Purpose:

To amend the motor vehicle property tax grant calculation, to modify the spending cap for eligibility for such grants, to revise the fiscal years during which certain PILOT grant calculations are applied and to modify the requirements for grants to regional councils of governments.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]