Planning and Development Committee

JOINT FAVORABLE REPORT

Bill No.:

HB-5581

Title:

AN ACT AUTHORIZING SEWER ASSESSMENT APPEALS TO BE MADE TO THE BOARD OF ASSESSMENT APPEALS AND CONCERNING MACHINERY AND EQUIPMENT USED IN CONNECTION WITH BIOTECHNOLOGY.

Vote Date:

3/25/2014

Vote Action:

Joint Favorable Substitute

PH Date:

3/21/2014

File No.:

SPONSORS OF BILL:

Planning and Development Committee

REASONS FOR BILL:

This bill allows municipalities to assess sewer assessment appeals. Assessments shall not be made until after a public hearing before the water pollution control authority where the owner of the assessed land has an opportunity to be heard. Any person filing a property tax exemption for any machinery or equipment associated with biotechnology shall no later than November first file a request with an assessor. The bill also grants extensions to any person claiming exemption from property taxes for the machinery or equipment associated with biotechnology.

JOINT FAVORABLE SUBSTITUTE:

Line 60 removes “file a request with the assessor and shall”

Line 60 after the word shall, add “not later than November first, file a request with the assessor on a form prescribed by such assessor. Such person”.

Line 102 after the word body, add “or, where the legislative body is a town meeting, by a vote of its board of selectmen,”.

RESPONSE FROM ADMINISTRATION/AGENCY:

None

NATURE AND SOURCES OF SUPPORT:

Connecticut Association of Assessing Officers, Inc. (CAAO): CAAO supports this bill because the obligation to file an application for exemption with the assessor will ensure that all equipment claimed for exemption meets statutory definition of exempt equipment and allows property owners the ability to request an extension.

NATURE AND SOURCES OF OPPOSITION:

Connecticut Association of Water Pollution Control Authorities: opposes this bill because the proposed legislation would effectively create veto authority for elected officials whose interests may not be consistent with the efficient operation of a wastewater treatment system.

Reported by: Greg Castelli

Date: 3/27/14