Connecticut Seal

General Assembly


Substitute Bill No. 379

January Session, 2009




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

Section 1. (NEW) (Effective from passage) (a) The Secretary of the Office of Policy and Management shall establish a land value taxation pilot program in a single municipality. To be eligible for the program a municipality shall (1) be a distressed municipality, as defined in subsection (b) of section 32-9p of the general statutes; (2) have a population of not more then twenty-six thousand; and (3) have a city manager and city council form of government. The secretary shall establish an application procedure and any other criteria for the program. The secretary shall not select a municipality to participate in the pilot program unless the legislative body of the municipality has approved the application. The secretary shall send a notice of selection for the pilot program to the chief executive officer of the municipality.

(b) By ordinance adopted by its legislative body, a municipality selected for the program, notwithstanding the provisions of subsection (b) of section 12-62a of the general statutes, may (1) classify real estate as (A) land or land exclusive of buildings, or (B) buildings on land; and (2) establish a different rate of property tax for each class, provided the higher rate shall apply to land or land exclusive of buildings. Such ordinance shall be adopted not more than one year after receipt of the notice of selection provided by the Secretary of the Office of Policy and Management under subsection (a) of this section. The municipality shall send a copy of the ordinance to the secretary.

(c) The Secretary of the Office of Policy and Management shall establish criteria for submission to said secretary of periodic reports from the selected municipality on implementation of the pilot program.

(d) The pilot program shall terminate five years after the effective date of the ordinance adopted under subsection (b) of this section.

(e) The Secretary of the Office of Policy and Management shall submit a report to the joint standing committee of the General Assembly having cognizance of matters relating to planning and development on progress of the program on or before January 15, 2010, and annually thereafter, until termination of the program under subsection (d) of this section. Such report shall be submitted in accordance with the provisions of section 11-4a of the general statutes.

This act shall take effect as follows and shall amend the following sections:

Section 1

from passage

New section

Statement of Legislative Commissioners:

In section 1, the provision formerly in subsec. (a) re periodic reports was moved and designated as subsec. (c) for clarity.


Joint Favorable Subst.-LCO