Substitute Senate Bill No. 1333

Public Act No. 01-187

AN ACT CONCERNING WAIVERS OF DEADLINES FOR CERTAIN PROPERTY TAX EXEMPTION APPLICANTS, VALIDATION OF THE TOWN OF GREENWICH'S REVALUATION, VALIDATION OF A NEW MILFORD BOND AUTHORIZATION NOTICE, VALIDATION OF THE GRAND LIST ABSTRACT FOR THE CITY OF BRIDGEPORT, INTEREST ON DELINQUENT PROPERTY TAXES IN THE TOWN OF ENFIELD, MUNICIPAL OPTION PROPERTY TAX RELIEF FOR CIVIL PREPAREDNESS STAFF, VALIDATION OF CERTAIN TAX LIENS, AND STATE GRANTS-IN-AID FOR REVALUATION SYSTEMS.

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

Section 1. Notwithstanding the provisions of subparagraph (c) of subdivision (59) of section 12-81 of the general statutes, any person otherwise eligible for an exemption under said subdivision, relating to a manufacturing facility in the city of New Haven pursuant to subparagraph (a) of said subdivision (59) for grand list year 1999, except that such person failed to make application within the time specified in said subparagraph (c), may submit an application for exemption not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, the municipality may 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 and notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 32-9s of the general statutes, shall be eligible for payment pursuant to said section 32-9s.

Sec. 2. Notwithstanding the provisions of subparagraph (c) of subdivision (59) of section 12-81 of the general statutes, any person otherwise eligible for an exemption under said subdivision, relating to a manufacturing facility in the city of Norwalk pursuant to subparagraph (a) of said subdivision (59) for grand list year 1999, except that such person failed to make application within the time specified in said subparagraph (c), may submit an application for exemption not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, the municipality may 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 and notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 32-9s of the general statutes, shall be eligible for payment pursuant to said section 32-9s.

Sec. 3. Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for a 1999 grand list exemption pursuant to said subdivision in the city of Newington 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 Newington 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. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor of the city of Newington may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Subject to the secretary's review and approval of such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 4. Notwithstanding the provisions of subparagraph (c) of subdivision (60) of section 12-81 of the general statutes, any person otherwise eligible for an exemption under said subdivision, relating to a manufacturing facility in the city of Milford pursuant to subparagraph (a) of said subdivision (60) for grand list year 1996, except that such person failed to make application within the time specified in said subparagraph (c), may submit an application for exemption not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, the municipality may 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 and notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 32-9s of the general statutes, shall be eligible for payment pursuant to said section 32-9s.

Sec. 5. Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for a 1996 grand list exemption pursuant to said subdivision in the city of Milford 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 Milford 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. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor of the city of Milford may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Subject to the secretary's review and approval of such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 6. Notwithstanding the provisions of subdivision (c) of subsection (59) of section 12-81 of the general statutes, any person otherwise eligible for an exemption, relating to real property taxes in the city of Hartford for which an eligibility certificate has been issued by the Department of Economic and Community Development pursuant to subdivision (a) of said subsection for assessment year 1999, except that such person failed to make application within the time specified in said subdivision (c), may submit an application for exemption not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, the municipality may 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 and, notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 32-9s of the general statutes, shall be eligible for payment pursuant to said section 32-9s.

Sec. 7. Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for a 1997 grand list exemption pursuant to said subdivision (72) in the town of Guilford except that such person failed to file a fully complete exemption application within the time period prescribed, shall be regarded as having filed a complete application in a timely manner if such person files such complete 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 Guilford 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. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor of the town of Guilford may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Subject to the secretary's review and approval of such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 8. Notwithstanding the provisions of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for a 1999 grand list exemption pursuant to said subdivision (72) in the town of Hamden 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 filed said application on or before thirty days after the effective date of this act, and pays a late filing fee as provided in 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. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Subject to the secretary's review and approval of such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 9. The town of Greenwich, having undertaken a revaluation of all real property to be effective with respect to the 2000 assessment list in said town, in order to comply one year earlier than required for the 2001 revaluation date set forth in section 12-62 of the general statutes, such revaluation not being completed in time to allow use of such revaluation in preparation of said 2000 assessment list in compliance with said section 12-62, is hereby authorized, notwithstanding sections 2-14, 12-62,12-62a, 12-63 and 12-64 of the general statutes, to complete such revaluation so as to be effective with respect to the 2001 assessment list. Accordingly, the town of Greenwich is authorized by this section to use the revaluation real property assessment list compiled for values as of October 1, 2000, subject to adjustments reflecting transfers of ownership, additions related to new construction and reductions for demolitions occurring after October 1, 2000, but not later than October 1, 2001, for purposes of the levy of property tax on real property in the assessment year commencing in 2001 to comply with the 2001 revaluation date set forth in section 12-62 of the general statutes. Any actions performed in accordance with this section are hereby validated and made binding upon the town of Greenwich.

Sec. 10. Notwithstanding the provisions of subparagraph (B) of subdivision (74) of section 12-81 of the general statutes, any person otherwise eligible for a 2000 grand list exemption pursuant to said subdivision (74) in the town of Stafford except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed 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 Stafford shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor of the town of Stafford may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 11. Notwithstanding the provisions of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for a 2000 grand list year exemption pursuant to said subdivision (72) in the town of West Haven 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 filed said application on or before thirty days after the effective date of this act, and pays a late filing fee as provided in 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. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Subject to the secretary's review and approval of such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 12. Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for a 1998 grand list exemption pursuant to said subdivision in the city of Newington 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 Newington 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. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor of the city of Newington may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Subject to the secretary's review and approval of such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 13. Notwithstanding the provisions of subparagraph (C) of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for an exemption under said subdivision, relating to a manufacturing facility in the city of Waterbury pursuant to subparagraph (A) of said subdivision (72) for (1) grand list year 2000, except that such person failed to make application within the time specified in said subparagraph (C) for said grand list year, and (2) grand list year 1999, except that such person understated the value of such exemption for said grand list year, may submit an application for such exemptions not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, the municipality may 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 and notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 12-94b of the general statutes, shall be eligible for payment pursuant to said section 12-94b.

Sec. 14. Notwithstanding the provisions of subparagraph (C) of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for an exemption under said subdivision, relating to manufacturing facilities in the town of Farmington and the city of Bristol pursuant to subparagraph (A) of said subdivision (72) for grand list year 2000, except that such person failed to make application within the time specified in said subparagraph (C) for said grand list year, may submit applications for such exemptions not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, each municipality may 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 and notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 12-94b of the general statutes, shall be eligible for payment pursuant to said section 12-94b.

Sec. 15. Notwithstanding the provisions of subparagraph (C) of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for an exemption under said subdivision, relating to a manufacturing facility in the city of Stamford pursuant to subparagraph (A) of said subdivision (72) for grand list year 2000, except that such person failed to make application within the time specified in said subparagraph (C) for said grand list year, may submit an application for such exemptions not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, the municipality may 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 and notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 12-94b of the general statutes, shall be eligible for payment pursuant to said section 12-94b.

Sec. 16. Notwithstanding the provisions of subdivision (72) of section 12-81 of the general statutes, any person otherwise eligible for a 1999 grand list exemption pursuant to said subdivision (72) in the town of Windsor 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 filed said application on or before thirty days after the effective date of this act, and pays a late filing fee as provided in 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. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, the assessor may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Subject to the secretary's review and approval of such exemption, such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes.

Sec. 17. Notwithstanding the provisions of subparagraph (c) of subdivisions (59) and (60) of section 12-81 of the general statutes, any person otherwise eligible for an exemption, relating to a manufacturing facility or machinery and equipment in the town of Killingly for which an eligibility certificate has been issued by the Department of Economic and Community Development pursuant to subparagraph (a) of said subdivisions for the grand list year 2000, except that such person failed to make application within the time specified in said subparagraph (c), may submit an application for exemption not later than thirty days after the effective date of this act. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of payment of such taxes, the municipality may 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 and notwithstanding the time for filing with the Secretary of the Office of Policy and Management specified in section 32-9s of the general statutes, shall be eligible for payment pursuant to said section 32-9s.

Sec. 18. Notwithstanding any defect in the publication of notice of a special town meeting for a two million five hundred thousand dollar appropriation and bond authorization for improvements to downtown New Milford, including, but not limited to, the omission of certain text of the notice, the town is authorized to issue and sell bonds for such purpose as set forth in the resolution adopted at the town meeting held on October 11, 2000, and the vote taken at such meeting and any bonds issued pursuant thereto, but not exceeding the principal amount set forth in such resolution, are hereby ratified, confirmed and validated, and such bonds shall be and are valid and binding general obligations of the town of New Milford.

Sec. 19. The grand list abstract for the assessment year commencing October 1, 2000, as extended pursuant to the provisions of subdivision (3) of subsection (d) of section 12-62 of the general statutes, utilizing property assessment values as of October 1, 1999, and signed by the assessor of the City of Bridgeport on May 5, 2001, is hereby validated, notwithstanding the assessor's failure to lodge such a grand list abstract for public inspection within the time period specified in section 12-55 of the general statutes. Notwithstanding the provisions of sections 12-110, 12-111 and 12-117 of the general statutes, the Bridgeport Board of Assessment Appeals may hold a hearing with respect to the assessment of any property included on the said grand list abstract, provided a written request for such hearing is submitted to said board on or before May 30, 2001. Said board shall send notification to the person having filed such request of the time and date of an appeal hearing at least seven calendar days preceding the hearing date, but no later than June 30, 2001. Such hearings may be held in the months of May, June, July and August of 2001 and said board shall complete its duties with respect to such appeals not later than August 31, 2001. If said board elects not to conduct an appeal hearing for any commercial, industrial, utility or apartment property with an assessment value greater than five hundred thousand dollars, it shall notify the taxpayer of such decision by June 30, 2001. All provisions of sections 12-111 and 12-117 of the general statutes, other than the extension of the filing and notification dates as provided in this section, shall be applicable to such appeals or denials of such appeals.

Sec. 20. Notwithstanding the provisions of section 12-146 of the general statutes, the town of Enfield shall not charge or collect interest, and may refund any interest collected, on delinquent property taxes for property on the Supplemental Motor Vehicle Grand List of 1999, for the period beginning February 2, 2001, and ending on April 30, 2001, inclusive, if the Enfield tax collector and tax assessor jointly determine that the delinquency (1) is attributable to the failure of a commercial mailing company or the United States Postal Service to deliver property tax bills to certain parts of Zip Codes 06082 and 06083, which the Enfield tax collector had contracted to be mailed, and (2) is not the result of any action or failure on the part of the taxpayer.

Sec. 21. Section 12-81w of the general statutes is repealed and the following is substituted in lieu thereof:

The legislative body of any municipality may establish, by ordinance, a program to provide property tax relief for the nonsalaried local director of civil preparedness and for individuals who volunteer their services as a firefighter, emergency medical technician, paramedic, civil preparedness staff or ambulance driver in the municipality. Such tax relief may provide either (1) an abatement of up to one thousand dollars in property taxes due for any fiscal year, or (2) an exemption applicable to the assessed value of real or personal property up to an amount equal to the quotient of one million dollars divided by the mill rate, in effect at the time of assessment, expressed as a whole number of dollars per one thousand dollars of assessed value. Any ordinance may authorize interlocal agreements for the purpose of providing property tax relief to such volunteers who live in one municipality but volunteer their services in another municipality.

Sec. 22. Notwithstanding the failure of the town of Oxford to timely file a certificate continuing a tax lien in compliance with the requirements of sections 12-272 to 12-275, inclusive, of the general statutes, any such certificate to continue which has been recorded in the book of tax liens in the office of the town clerk of Oxford prior to the effective date of the act shall be deemed sufficient for compliance with the provisions of said sections. Such liens are validated and shall have the same force and effect as though timely filed, provided any such liens shall not be valid against any interest in such property which was acquired for consideration and in good faith.

Sec. 23. Subsection (c) of section 12-62f of the general statutes is repealed and the following is substituted in lieu thereof:

(c) (1) Each municipality whose application for state financial assistance has been approved by the secretary shall receive a grant-in-aid on the basis of its population, as determined by the most recent estimates of the Department of Public Health. The amount of such grant-in-aid to any municipality with revaluation, as required in section 12-62, becoming effective in any of the years 1987 to 1996, inclusive, shall be as follows: [(1)] (A) Twenty-five thousand dollars to each municipality with a population of less than twenty thousand; [(2)] (B) thirty-five thousand dollars to each municipality with a population of at least twenty thousand but less than fifty thousand; [(3)] (C) fifty thousand dollars to each municipality with a population of at least fifty thousand but less than one hundred thousand; and [(4)] (D) sixty thousand dollars to each municipality with a population of one hundred thousand or more. Each municipality that completed a revaluation which became effective in the years from 1987 to 1996, inclusive, and qualified for the grants-in-aid provided for in this section, shall be eligible for an additional grant-in-aid equal to an amount not to exceed ten per cent of the grant-in-aid limit of the grant for which they originally qualified provided the additional grant-in-aid shall be used for training and for installations and modifications which are acquired and certified to be in compliance with the minimum computer-assisted mass appraisal revaluation standards and computerized administrative standards developed in accordance with subsection (b) of this section.

(2) A municipality that conducted a revaluation as required in section 12-62 without postponement or extension, but not between January 1, 1987, and December 31, 1996, shall be eligible to apply for and receive a grant and an additional grant-in-aid under subdivision (1) of this subsection.

(3) No municipality shall be eligible to receive a grant and an additional grant-in-aid pursuant to this section more than once.

Sec. 24. Notwithstanding the provisions of sections 12-174 and 12-175 of the general statutes, the East Haven Water Pollution Control Authority may continue tax liens against property in East Haven benefited by the East Haven Water Pollution Control Authority's sewerage system if the certificate continuing such lien is filed in the town clerk's office on or before August 1, 2001, and that upon such filing of the certificate, any such lien shall be continued from the expiration date of the lien and shall be deemed not to have lapsed or expired, provided title to the property which is the subject of the lien has not been transferred between the time of the expiration of the lien and the filing of the certificate.

Sec. 25. This act shall take effect from its passage, except that section 21 shall take effect October 1, 2001, and shall be applicable to assessment years commencing on and after said date.

Approved July 11, 2001