Substitute House Bill No. 5662
          Substitute House Bill No. 5662

              PUBLIC ACT NO. 98-242


AN  ACT CONCERNING VARIOUS CHANGES RELATING TO THE
ASSESSMENT AND VALUATION OF PROPERTY AND  PROPERTY
TAXES.


    Be  it  enacted  by  the  Senate  and House of
Representatives in General Assembly convened:
    Section  1.  Section  12-117  of  the  general
statutes, as amended by section 5  of  public  act
97-280,   is   repealed   and   the  following  is
substituted in lieu thereof:
    (a)  (1)  The period prescribed by law for the
completion of the duties of any assessor, board of
assessors  or board of assessment appeals may, for
due cause shown, be extended by the [Secretary  of
the   Office   of  Policy  and  Management]  CHIEF
EXECUTIVE OFFICER OF THE TOWN  for  a  period  not
exceeding  one month, and in the case of the board
of  assessment  appeals  in  any   town   in   the
assessment  year  immediately following completion
of a revaluation of all real property in such town
and  adjustment  of  the  assessment list for such
assessment year accordingly, such  period  may  be
extended   by  said  [secretary]  CHIEF  EXECUTIVE
OFFICER for a period not exceeding two months.  [,
provided  such  assessor  or board shall submit to
said secretary, not less than ten days before  the
expiration  of  the  period  prescribed  by law, a
request  in  writing,  approved   by   the   chief
executive  officer  of  the municipality, for such
extension, setting forth  the  reasons  therefor.]
NOT   LATER  THAN  TWO  WEEKS  AFTER  GRANTING  AN
EXTENSION AS PROVIDED UNDER SUBDIVISION (1) OR (2)
OF  THIS  SUBSECTION,  THE CHIEF EXECUTIVE OFFICER
SHALL SEND WRITTEN NOTICE OF THE EXTENSION TO  THE
SECRETARY  OF THE OFFICE OF POLICY AND MANAGEMENT.
If an extension is  granted  to  any  assessor  or
board  of  assessors, the date by which a taxpayer
shall be required to submit a written request  for
appeal to the board of assessment appeals shall be
extended to March twentieth and said  board  shall
conduct  hearings  regarding  such requests during
the  month  of  April.  The   board   shall   send
notification  to the taxpayer of the time and date
of an appeal hearing at least seven calendar  days
preceding  the hearing date, but no later than the
first day of April. If the  board  elects  not  to
hear  an  appeal in accordance with the provisions
of section 12-111 it shall notify the taxpayer  of
such  decision  no  later  than  the  first day of
April. (2) In addition to the extensions  provided
under  subdivision  (1)  of  this  subsection, the
period prescribed by law for the completion of the
duties  of  any  assessor,  board  of assessors or
board of assessment appeals in any town subject to
the  provisions  of  section  7-344 which fails to
adopt its budget in the time prescribed  shall  be
extended by the [Secretary of the Office of Policy
and Management]  CHIEF  EXECUTIVE  OFFICER  for  a
period  not  exceeding  three months, provided the
assessor  or  board  notifies  the  [secretary  in
writing,  and  such  extension  is approved by the
chief executive officer of the municipality] CHIEF
EXECUTIVE  OFFICER OF THE NEED FOR SUCH EXTENSION.
The date by which a taxpayer shall be required  to
submit  a  written request for appeal to the board
of assessment appeals  shall  be  extended  for  a
three-month  period  and  said board shall conduct
hearings regarding such requests during the  month
following  the  end  of  the  extended  period for
requests for appeals under this  subdivision.  The
board  shall  send notification to the taxpayer of
the time and date of an appeal  hearing  at  least
seven  calendar  days  preceding the hearing date,
but no later than the first day of  the  month  in
which  the  hearing  is  to  be held. If the board
elects not to hear an appeal  in  accordance  with
the  provisions  of section 12-111 it shall notify
the taxpayer of such decision. All  provisions  of
said  section  12-111, other than the extension of
the filing and notification dates as [as] provided
in  subdivisions  (1)  and (2) of this subsection,
shall  be  applicable  to  such  appeals.  If   an
extension  is  granted  to any board of assessment
appeals, the time period within which  a  taxpayer
may appeal from the decision of such board and the
time  within  which  the  assessor  or  board   of
assessors   shall  transmit  an  abstract  of  the
assessment lists shall  be  extended  for  a  like
period.
    (b)  If,  in  the  opinion  of  the  board  of
assessment  appeals  and   the   chief   executive
officer, the number of appeals pending before such
board is such as to preclude  fair  and  equitable
consideration  of  such  appeals  within  the time
restriction prescribed herein,  the  Secretary  of
the  Office of Policy and Management may, upon the
request in writing  of  the  board  of  assessment
appeals  approved  by the chief executive officer,
setting  forth   such   opinion,   authorize   the
assessors  to  assess all real estate according to
the list in effect immediately prior to  the  list
from which such appeals are taken, subject only to
transfers  of   ownership,   additions   for   new
construction  and  reductions for demolitions. The
list from which such appeals are taken shall  then
become  the  list  for  the  assessment  day  next
ensuing, subject only to such adjustments  as  are
authorized  by  the  board  of assessment appeals,
unless the  town  has,  in  the  intervening  time
period,   completed  a  revaluation  of  all  real
property in  accordance  with  section  12-62,  AS
AMENDED BY THIS ACT.
    (c)  During  any  assessment year in which the
provisions  of  subsection  (b)  of  this  section
become   applicable,  the  assessor  or  board  of
assessors shall, within sixty days of the date  on
which  the  Secretary  of the Office of Policy and
Management grants his authorization, complete  the
list  as  required  by said subsection. Each owner
whose property valuation on  such  list  has  been
increased  above the valuation of such property in
the last-preceding grand list  shall  be  sent  an
increase  notice.  The notice shall be prepared in
the  manner  prescribed  in  section   12-55,   AS
AMENDED,  and  shall  be sent not earlier than the
date  on   which   said   secretary   grants   his
authorization  and  not  later  than the tenth day
following the date on which the assessor completes
the  list  as required by this subsection. If such
increase notice is sent later than the time period
prescribed in this subsection, such increase shall
become effective  on  the  next  succeeding  grand
list.  Any  owner may appeal said valuation to the
board of assessment appeals within thirty days  of
the date the notice was sent.
    Sec.   2.   Section   12-87a  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    Whenever  any  organization claiming exemption
from  property  tax  under   the   provisions   of
subdivision  (7),  (10),  (11)  or (16) of section
12-81 has not filed within the time prescribed,  a
quadrennial  statement  concerning  such claim for
exemption as required in  said  subdivisions,  the
[Secretary of the Office of Policy and Management]
ASSESSOR OR BOARD OF ASSESSORS OF THE MUNICIPALITY
IN WHICH THE PROPERTY IS SITUATED, upon receipt of
proof   of   substantial   compliance   by    such
organization   with  the  requirements  concerning
submission  of  such  statement,  may   allow   an
extension  of time not exceeding sixty days within
which  such  statement  may  be  filed,   provided
whenever  an extension of time is so allowed, such
organization  shall  pay  a  fee  of   thirty-five
dollars  for  late-filing  to  the municipality in
which the property  with  respect  to  which  such
statement is submitted is situated.
    Sec.   3.   Section   12-62j  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    Any  two or more municipalities that implement
physical revaluations on or after October 1, 1996,
and  have  jointly  entered  into  a  contract for
services with a revaluation company  certified  in
accordance  with  section  12-2b  may apply to the
Secretary of the Office of Policy  and  Management
for an interlocal revaluation agreement grant. The
amount of such grant shall be [fifty per  cent  of
the  amount  of  the  grant-in-aid  provided under
subsection (c) of section 12-62f  for  which  each
such   municipality  qualified]  AS  FOLLOWS:  (1)
TWELVE  THOUSAND  FIVE  HUNDRED  DOLLARS  TO  EACH
MUNICIPALITY WITH A POPULATION OF LESS THAN TWENTY
THOUSAND;  (2)  SEVENTEEN  THOUSAND  FIVE  HUNDRED
DOLLARS  TO EACH MUNICIPALITY WITH A POPULATION OF
AT LEAST  TWENTY  THOUSAND  BUT  LESS  THAN  FIFTY
THOUSAND; (3) TWENTY-FIVE THOUSAND DOLLARS TO EACH
MUNICIPALITY WITH A POPULATION OF AT  LEAST  FIFTY
THOUSAND  BUT  LESS THAN ONE HUNDRED THOUSAND; AND
(4) THIRTY THOUSAND DOLLARS TO  EACH  MUNICIPALITY
WITH A POPULATION OF ONE HUNDRED THOUSAND OR MORE.
Any application for such grant shall be  submitted
in  writing  on  a form furnished by the secretary
and  shall  be  accompanied  by  such   supporting
documentation  as  the  secretary may require. The
applicant shall receive  written  notification  of
the  approval or rejection of his application. The
secretary shall certify  to  the  Comptroller  the
amount  due  under  the provisions of this section
upon approving such application.  The  Comptroller
shall draw his order on the Treasurer on or before
the  fifteenth  day  following   the   date   such
certification  is made and the Treasurer shall pay
the amount thereof not  later  than  fifteen  days
following.
    Sec.   4.   Section   12-62   of  the  general
statutes, as amended by section 2  of  public  act
97-68  and  section  1  of  public  act 97-254, is
amended by adding subsection (h) as follows:
    (NEW)  (h)  (1)  Nothing in this section shall
be construed as prohibiting a town  from  electing
to  effect  a  revaluation  of real estate earlier
than the year of next revaluation,  as  designated
in subsection (b) of this section.
    (2)   A  town  electing  to  effect  its  next
revaluation  earlier  than  required  pursuant  to
subsection  (b)  of  this section shall effect its
next subsequent  revaluation  for  the  assessment
date commencing four years following the effective
date of the revaluation so implemented.
    Sec.  5.  Notwithstanding  the  provisions  of
subparagraph (c) of  subdivision  (59)  of section
12-89  of  the   general   statutes,   any  person
otherwise eligible for an exemption, relating to a
manufacturing    facility    in    a    distressed
municipality having a  population of not less than
seventy thousand persons  and not more than ninety
thousand persons, pursuant  to subparagraph (a) of
said subdivision for  taxes payable in July, 1997,
and January, 1998,  except that such person failed
to make application  within  the time specified in
said subparagraph (c),  may  submit an application
for  exemption  within   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.
    Sec. 6. (NEW) Any municipality may, by vote of
its legislative body  or,  in a municipality where
the legislative body is a town meeting, by vote of
the board of  selectmen,  abate  up to one hundred
per cent of  the  property  taxes  due for any tax
year  with  respect   to   information  technology
personal property.
    Sec. 7. (NEW) Any municipality may, by vote of
its legislative body  or,  in a municipality where
the legislative body is a town meeting, by vote of
the board of  selectmen,  abate  up to one hundred
per cent of  the  property  taxes  due for any tax
year with respect  to real or personal property of
any communications establishment included in major
group    48,   in    the    Standard    Industrial
Classification  Manual, United  States  Office  of
Management and Budget, 1987 edition.
    Sec. 8. (a)  The  legislative body of the town
of Branford may,  with  respect  to  any  personal
property damaged as  a  direct  result of the fire
occurring in said  town on January 28, 1998, abate
all or a  portion  of  the  property  taxes or any
instalment thereof levied  on  the assessment list
for 1997 in  respect  to  such  property, provided
such abatement may not exceed that portion of such
total tax or  instalment  determined  as  the same
proportionate part of such total tax or instalment
as the damaged  portion  of such property bears to
the entire property subject to such tax.
    (b)  Any  person  claiming  to be aggrieved by
the doings of the assessor of the town of Branford
in  relation  to the determination of the value of
personal property for purposes of  subsection  (a)
of  this  section  may  appeal  to  the  board  of
assessment  appeals   in   accordance   with   the
provisions  of  sections  12-110 and 12-111 of the
general statutes, provided such  appeal  shall  be
extended  in  time to the next succeeding Board of
Assessment Appeals if the statutory period for the
meeting of such board has passed.
    Sec. 9. This  act  shall  take effect from its
passage, except that  sections  3 and 4 shall take
effect July 1, 1998, and sections 6 and 7 shall be
applicable to assessment  years  of municipalities
commencing on or after October 1, 1998.

Approved June 8, 1998