Connecticut Seal

General Assembly

Amendment

 

February Session, 2008

LCO No. 4849

   
 

*SB0065504849SRO*

Offered by:

 

SEN. RORABACK, 30th Dist.

SEN. MCKINNEY, 28th Dist.

SEN. CALIGIURI, 16th Dist.

SEN. CAPPIELLO, 24th Dist.

SEN. DAILY, 33rd Dist.

SEN. DEBICELLA, 21st Dist.

SEN. FASANO, 34th Dist.

SEN. GUGLIELMO, 35th Dist.

SEN. KANE, 32nd Dist.

SEN. MAYNARD, 18th Dist.

SEN. NICKERSON, 36th Dist.

SEN. RUSSO, 22nd Dist.

REP. MINER, 66th Dist.

REP. WILLIS, 64th Dist.

REP. CHAPIN, 67th Dist.

REP. HAMM, 34th Dist.

REP. HURLBURT, 53rd Dist.

REP. KEHOE, 31st Dist.

REP. MUSHINSKY, 85th Dist.

REP. O'ROURKE, 32nd Dist.

REP. ROY, 119th Dist.

REP. SAWYER, 55th Dist.

REP. SPALLONE, 36th Dist.

REP. URBAN, 43rd Dist.

REP. WRIGHT, 41st Dist.

To: Subst. Senate Bill No. 655

File No. 388

Cal. No. 239

Strike lines 295 to 337, inclusive, in their entirety, and insert the following in lieu thereof:

"Sec. 8. Subdivision (7) of section 12-81 of the 2008 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage, and applicable to assessment years commencing on and after October 1, 2007):

(7) (A) Subject to the provisions of sections 12-87 and 12-88, the real property of, or held in trust for, a corporation organized exclusively for scientific, educational, literary, historical or charitable purposes or for two or more such purposes and used exclusively for carrying out one or more of such purposes or for the purpose of preserving open space land, as defined in section 12-107b, for any of the uses specified in said section, that is owned by any such corporation, and the personal property of, or held in trust for, any such corporation, provided [(A)] (i) any officer, member or employee thereof does not receive or at any future time shall not receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes or as proper beneficiary of its strictly charitable purposes, and [(B)] (ii) in 1965, and quadrennially thereafter, a statement shall be filed on or before the first day of November with the assessor or board of assessors of any town, consolidated town and city or consolidated town and borough, in which any of its property claimed to be exempt is situated. Such statement shall be filed on a form provided by such assessor or board of assessors. The real property shall be eligible for the exemption regardless of whether it is used by another corporation organized exclusively for scientific, educational, literary, historical or charitable purposes or for two or more such purposes.

(B) On and after July 1, 1967, housing subsidized, in whole or in part, by federal, state or local government and housing for persons or families of low and moderate income shall not constitute a charitable purpose under this section. As used in this subdivision, "housing" shall not include real property used for temporary housing belonging to, or held in trust for, any corporation organized exclusively for charitable purposes and exempt from taxation for federal income tax purposes, the primary use of which property is one or more of the following: (i) An orphanage; (ii) a drug or alcohol treatment or rehabilitation facility; (iii) housing for homeless, retarded or mentally or physically handicapped individuals, or for battered or abused women and children; (iv) housing for ex-offenders or for individuals participating in a program sponsored by the state Department of Correction or judicial branch; and (v) short-term housing operated by a charitable organization where the average length of stay is less than six months. The operation of such housing, including the receipt of any rental payments, by such charitable organization shall be deemed to be an exclusively charitable purpose.

Sec. 9. (NEW) (Effective from passage) Nothing in subparagraph (A) of subdivision (7) of section 12-81 of the 2008 supplement to the general statutes, as amended by this act, shall be construed to affect the terms of any stipulated judgment with regard to the imposition of property taxes. "