Substitute Senate Bill No. 525
Substitute Senate Bill No. 525
PUBLIC ACT NO. 98-217
AN ACT CONCERNING GRANTS-IN-LIEU OF TAXES FOR
STATE CORRECTION FACILITIES AND APPEALS RELATED TO
STATE-OWNED REAL PROPERTY AND PRIVATE COLLEGES AND
GENERAL HOSPITALS.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Subsection (a) of section 12-19a of
the general statutes, as amended by section 1 of
public act 97-261, section 2 of public act 97-282
and section 27 of public act 97-11 of the June 18
special session, is repealed and the following is
substituted in lieu thereof:
(a) 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 town in this state
wherein state-owned real property, reservation
land held in trust by the state for an Indian
tribe or a municipally owned airport, 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. The grant payable to any
town under the provisions of this section in the
state fiscal year commencing July 1, 1993, and
each fiscal year thereafter, shall be equal to the
total of (1) (A) one hundred per cent of the
property taxes which would have been paid with
respect to any facility [listed in subsection (w)
of section 1-1 and any other facility certified]
DESIGNATED by the Commissioner of Correction, on
or before August first of each year, to [have been
used for incarcerative purposes during the
preceding fiscal year] 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 THE FIRST DAY OF AUGUST
OF ANY YEAR, SAID COMMISSIONER SHALL, ON SAID
FIRST DAY OF AUGUST, CERTIFY TO THE SECRETARY OF
THE OFFICE OF POLICY AND MANAGEMENT A LIST
CONTAINING SUCH INFORMATION, AND (B) ONE HUNDRED
PER CENT OF THE PROPERTY TAXES WHICH 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, (2) subject to the
provisions of subsection (c) of this section,
forty per cent of the property taxes which would
have been paid with respect to the buildings and
grounds comprising Connecticut Valley Hospital in
Middletown. Such grant shall commence with the
fiscal year beginning July 1, 1995, and continuing
each year thereafter, (3) notwithstanding the
provisions of subsections (b) and (c) of this
section, with respect to any town in which more
than fifty per cent of the property is state-owned
real property, one hundred per cent of the
property taxes which would have been paid with
respect to such state-owned property. Such grant
shall commence with the fiscal year beginning July
1, 1997, and continuing each year thereafter, and
(4) subject to the provisions of subsection (c) of
this section, twenty per cent of the property
taxes which would have been paid with respect to
all other state-owned real property and with
respect to all municipally owned airports; except
for the exemption applicable to such property, on
the assessment list in such town 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 half
to the town of Stratford and half to the city of
Bridgeport. For the fiscal year ending June 30,
1993, the amount of the grant payable to each
municipality in accordance with this section shall
be reduced proportionately in the event that the
total of such grants in such year exceeds the
amount appropriated for the purposes of this
section with respect to such year.
Sec. 2. Section 12-19b of the general
statutes, as amended by section 2 of public act
97-261, is repealed and the following is
substituted in lieu thereof:
Not later than April first in any assessment
year, any town to which a grant is payable under
the provisions of section 12-19a, AS AMENDED BY
THIS ACT, shall provide the Secretary of the
Office of Policy and Management with the assessed
valuation of the state-owned land and buildings
and the assessed valuation of the municipally
owned airport as of the first day of October
immediately preceding, adjusted in accordance with
any gradual increase in or deferment of assessed
values of real property implemented in accordance
with section 12-62c or subsection (e) of section
12-62a, AS AMENDED, which is required for
computation of such grant. Any town which neglects
to transmit to the Secretary of the Office of
Policy and Management the assessed valuation as
required by this section shall forfeit two hundred
fifty dollars to the state, provided the secretary
may waive such forfeiture in accordance with
procedures and standards adopted by regulation in
accordance with chapter 54. Said secretary may on
or before the first day of [September] AUGUST of
the state fiscal year in which such grant is
payable, reevaluate any such property when, in his
judgment, the valuation is inaccurate and shall
notify such town of such reevaluation. Any town
aggrieved by the action of the secretary under the
provisions of this section may, NOT LATER THAN TEN
BUSINESS DAYS FOLLOWING RECEIPT OF SUCH NOTICE,
APPEAL TO THE SECRETARY FOR A HEARING CONCERNING
SUCH REEVALUATION. SUCH APPEAL SHALL BE IN WRITING
AND SHALL INCLUDE A STATEMENT AS TO THE REASONS
FOR SUCH APPEAL. THE SECRETARY SHALL, NOT LATER
THAN TEN BUSINESS DAYS FOLLOWING RECEIPT OF SUCH
APPEAL, GRANT OR DENY SUCH HEARING BY NOTIFICATION
IN WRITING, INCLUDING IN THE EVENT OF A DENIAL, A
STATEMENT AS TO THE REASONS FOR SUCH DENIAL. IF
ANY TOWN IS AGGRIEVED BY THE ACTION OF THE
SECRETARY FOLLOWING SUCH HEARING OR IN DENYING ANY
SUCH HEARING, THE TOWN MAY within two weeks of
such notice, appeal to the superior court for the
judicial district wherein such town is located.
Any such appeal shall be privileged.
Sec. 3. Section 12-20b of the general statutes
is repealed and the following is substituted in
lieu thereof:
Not later than April first in each year, any
municipality to which a grant is payable under the
provisions of section 12-20a shall provide the
Secretary of the Office of Policy and Management
with the assessed valuation of the tax-exempt real
property as of the immediately preceding October
first, adjusted in accordance with any gradual
increase in or deferment of assessed values of
real property implemented in accordance with
section 12-62c or subsection (e) of section
12-62a, AS AMENDED, which is required for
computation of such grant. Any municipality which
neglects to transmit to the Secretary of the
Office of Policy and Management the assessed
valuation as required by this section shall
forfeit two hundred fifty dollars to the state,
provided the secretary may waive such forfeiture
in accordance with procedures and standards
adopted by regulation in accordance with chapter
54. Said secretary may, on or before the first day
of [September] AUGUST of the state fiscal year in
which such grant is payable, reevaluate any such
property when, in his judgment, the valuation is
inaccurate and shall notify such municipality of
such reevaluation. Any municipality aggrieved by
the action of said secretary under the provisions
of this section may, NOT LATER THAN TEN BUSINESS
DAYS FOLLOWING RECEIPT OF SUCH NOTICE, APPEAL TO
THE SECRETARY FOR A HEARING CONCERNING SUCH
REEVALUATION, PROVIDED SUCH APPEAL SHALL BE IN
WRITING AND SHALL INCLUDE A STATEMENT AS TO THE
REASONS FOR SUCH APPEAL. THE SECRETARY SHALL, NOT
LATER THAN TEN BUSINESS DAYS FOLLOWING RECEIPT OF
SUCH APPEAL, GRANT OR DENY SUCH HEARING BY
NOTIFICATION IN WRITING, INCLUDING IN THE EVENT OF
A DENIAL, A STATEMENT AS TO THE REASONS FOR SUCH
DENIAL. IF ANY MUNICIPALITY IS AGGRIEVED BY THE
ACTION OF THE SECRETARY FOLLOWING SUCH HEARING OR
IN DENYING ANY SUCH HEARING, THE MUNICIPALITY MAY
within two weeks of such notice, appeal to the
superior court for the judicial district in which
the municipality is located. Any such appeal shall
be privileged. Said secretary shall certify to the
Comptroller the amount due each municipality under
the provisions of section 12-20a, or under any
recomputation occurring prior to September first
which may be effected as the result of the
provisions of this section, and the Comptroller
shall draw his order on the Treasurer on or before
the fifteenth day of September following and the
Treasurer shall pay the amount thereof to such
municipality on or before the thirtieth day of
September following. If any recomputation is
effected as the result of the provisions of this
section on or after the January first following
the date on which the municipality has provided
the assessed valuation in question, any
adjustments to the amount due to any municipality
for the period for which such adjustments were
made shall be made in the next payment the
Treasurer shall make to such municipality pursuant
to this section.
Sec. 4. This act shall take effect July 1,
1998.
Approved June 8, 1998