Representative Town Meeting (RTM) Special Meeting

FIFTEEN ROPE FERRY ROAD
PHONE: 860-442-0553
WATERFORD, CT 06385-2886
www.waterfordct.org
AGENDA
REPRESENTATIVE TOWN MEETING
SPECIAL MEETING
Amended*
Monday, March 31, 2025
7:00pm — Waterford Town Hall
A. Pledge of Allegiance to the Flag
B. Roll Call
C. Correspondence
D. Public Comment
E. Transaction of Business on the Call:
1. To consider and act ona proposal from the Tax Assessor and Finance
Director to adopt by legislative action the motor vehicle assessment
depreciation schedule as permitted under Connecticut Legislative House
Bill HB 7067, as amended in March of 2025, effective for the October 1,
2024 grand list.
2. To consider and act on the above matter as emergency legislation and to
waive the 15-day waiting period, as the Connecticut Office of Policy and
Management must receive notice of the adoption of the proposal by April
1, 2025.
F. Adjournment
i &202
9€3 V HZ uF
‘a
u
* Corrected day of the week

Suisman Shapiro
Attorneys-At-Law
Robert A. Avena
Raymond L, Baribeault, Jr.
James P, Berryman MEMORANDUM
Michael A. Blanchard
tic W: Callahan TO: Robert Brule, First Selectman -
iaksgerilcaney Board of Selectmen, Town of Waterford
ML
Richard $. Cod: j
soln A cot . FROM: Robert A. Avena, Waterford Town Attorney fi it
fsabel V. Det Vecchio DATE: March 17, 2025
Bryan P. Fiengo
tins ©. Geant RE: Modifications to Motor Vehicle Depreciation Schedules
Theodore W. Heiser
Michael A. Hespeler
Jeltiey W. Hill Please find attached a memo and backup from the Tax Assessor and Finance
Cacolyn P. Kelly Director regarding a new statutory modification to the motor vehicle assessment
Kristi D. Kelly procedure in Connecticut that Connecticut towns may adopt. If the changes are to be
Nicholas ¥, Kepple adopted, pursuant to the statutory amendment, any change to the DMV Assessments
saltarieoniiee must be approved by the legislative body, in this case, the Representative Town
saqaionie Meeting. The proposal is set to be acted upon at a Special Meeting of the
— Representative Town Meeting on March 31, 2025.
Marjorie A. Richardson
Martha Singer
Kyle J: Zrenda
Pad
In Memoriam =
sul
Andrew J, Brand
James F, Brennan
James J, Courtney
L. Patrick Gray, IIL
Michael V. Sage
Matthew Shafher
11 € GiLI bYA
Max M. Shapiro,
Charles J. Suisman
Attachments
Thomas B. Wilson
eH Nes ce: Paige Walton, Tax Assessor
Kim Allen, Finance Director
OF Saunses David Campo, Town Clerk
Hinda K. Kimotsl Paul Goldstein, RTM Moderator
Jay B. Levin Nicholas Kepple, Waterford Town Attorney
Richard A. Schatz
A Tradition of Innovative Solutions
Suisman, Shapiro, Wool, Brennan, Gray & Greenberg, P.C.
2 Union Plaza, Suite 200 * P.O. Box 1591, New London, CT 06320
Phone 860-442-4416 © Fax 860-442-0495 * www.suismanshapiro.com

Robert Avena
situs eine een ain ceriaeminiaeiiaanen ema
From: Paige Walton <pwaltan@waterfordct.org>
Sent: Friday, March 14, 2025 10:38 AM
To: Robert Brule; Robert Avena; Kimberly Allen
Ce: Shannon Withey; David Campo
Subject: HB 7067 alternate MV depreciation schedule
Attachments: 2025HB-07067-RO0-HB.pdf
I think some clarification is necessary regarding the implementation timeline for the MV depreciation schedule in HB
7067.
if the town wishes to implement the loca! option the motor vehicle list must be recalculated using the new depreciation
schedule, all exemptions reapplied, values on override recalculated and the list must be rebalanced, reformatted,
republished and transmitted to OPM by the April 15** deadline. This is not an automatic process and will take both QDS
and this office some time to complete.
Given the April 7" RTM meeting date that was mentioned last week | have reached out to QDS to see if implementation
is even possible on such a tight timeline. QDS has indicated that they cannot guarantee republication of the MV list by
the 15", and that return of adjusted totals for OPM reporting purposes is dependent upon the length of time it takes our
office to complete ail of the necessary changes/steps in the process before transmitting it to them (so.no guarantea).
As such, |am very concerned about the town’s approval time line. The majority of towns across the state have either
already voted on the measure or are scheduled to vote within the next two weeks. | have attached a copy of the bill
with highlighted sections on pages 6 & 7. The bill states that implementation may be “by vote of its legislative body, or
ina municipality where the legislative body is a town meeting, by vote of its board of selectman.
Additionally, | was under the impression that the Board of Selectman would be voting on implementation on 3/18 and
moving it forward to the RTM for approval on 4/7. However it now appears that the BOS will be conducting a special
meeting to approve this measure after 3/18, Please be advised that | will be unavailable to attend any meetings
schedule between 3/26 and 4/5 as) will be out of the country.
Given the urgency of this matter, | would like to request that this agenda item be added to either the 3/18 BOS agenda
or that a BOS special meeting be scheduled for 3/25. In order for the local option to be effective and implemented by
the statutory deadline of 4/15 it will need to be added to the RTM’s 4/7 meeting as an emergency action.
Thank you,
Paige
Paige S. Walton, CCMA II
Assessor
Town of Waterford
(860) 444-5822
pwalton@waterfordct.org

@ CONNECTICUT Office of Policy and Management
March 5, 2025
Chief Executive Officers
Chief Financial Officers
Municipal Assessors
Municipal Tax Collectors
Special Taxing Districts
RE: HOUSE BILL 7067 - AN ACT CONCERNING AN EMERGENCY CERTIFICATE OF NEED APPLICATION
PROCESS FOR TRANSFERS OF OWNERSHIP OF HOSPITALS THAT HAVE FILED FOR BANKRUPTCY
PROTECTION, THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY TAXATION, A PROPERTY TAX
EXEMPTION FOR VETERANS WHO ARE PERMANENTLY AND TOTALLY DISABLED AND FUNDING OF THE
SPECIAL EDUCATION EXCESS COST GRANT.
Dear Municipal and District officials:
Pursuant to Bill Notification 2025~1, Governor Lamont signed and line-item vetoed House Bill 7067, IN
THE ORIGINAL, on March.3, 2025. The bill implements several provisions including (1) creating an option
for municipalities to adopt a modified depreciation schedule for motor vehicles, and (2) adjusting the
property tax exemption for permanently and totally disabled veterans. For more detail see Office of
Legislative Research Bill Analysis.
MUNICIPAL OPTION MOTOR VEHICLE DEPRECIATION SCHEDULE
Allows municipalities by legislative body vote to adopt a modified depreciation schedule for vehicles.
The modified schedule generally increases, by five percentage points, the taxable portion of a vehicle’s
MSRP that Is subject to property tax.
100% PERMANENTLY AND TOTALLY DISABLED VETERANS’ EXEMPTION
The bill specifies that a veteran qualifies for the exemption if he or she is determined by the U.S. DVA
- to be permanently and totally disabled based on a 100% service-connected disability rating.
Attached is a timeline chart for compliance and implementing the various measures of the municipal
option motor vehicle depreciation schedule and the adjusting for the veterans’ tax exemption. Please
review with your municipal or district attorney.
Sincerely,
Martin L. Heft, Undersecretary
450 Capital Avenue
Hartford, CT 66103 ct.gov/opm
Phone: 840-418-6365

@ CONNECTICUT Office of Polley and Management
Certification of Municipal Option ~ Alternative Motor Vehicle Depreciation Schedule
Municipality / Borough
District (if applicable)
Chief Executive Officer Name
Chief Executive Officer Title
Phone Number
E-mail Address
Legislative Body Vote
Date of Legislative Body Vote
Motor Vehicle information
Change effective with Grand List Year October |, |
Percentage of Total Grand List that is Motor Vehicle Assessment ; -
Pursuant to Subdivision (7) of subsection (b) of Section 12-63 of the general statutes:
(A) Total Motor Vehicle List at 85% start Depreciation Schedule.
(B) Total Motor Vehicle List at 90% start Depreciation Schedule »
Certification
1. 1am the Chief Executive Officer for the Municipality/Borough/ District and. have authority to
execute this certification on behalf of the Municipality/Borough/ District;
2, The Municipality/Borough/ District will comply with the provisions outline in Sections 2 dnd'3 of
House Bill 7067; and
3. The information provided is true, accurate and complete.
CEO SIGNATURE: DATE: |
RETURN PDF COPY WITHIN 14 DAYS OF LEGISLATIVE BODY VOTE TO MARTIN.HEFT@CT.GOV
430 Capitol Avenue
Hartford, C7 06108 ct.gov/epm
Phone: $60-418-6385

2(7)(B) Notification to OPM of legislative body vote to 4 “evs ner 14 days after vote of
apply the modified schedule legislative body legislative body
3(1) | CGS 12-55 Grand List Adjusted and Republished XX 4/15/2025
3(2) | CGS 12-0 BAA Meet and Conclude 458-60Days | 4/17/2025 - 5/2/2025
3(3) | CGS 12-1 & 112. BAA Appeal Made 30 Days 4/2/2025
3(4) _| CGS 12-111 BAA Notification of Hearing 60 Days 5/2/2025
3(5) | CGS 12-120 M13 Reporting 90 Days 6/1/2025
3(6) | CGS 12-142 Adopted Budget Adjustment XX 6/15/2025
6(1) CGS 12-55 Grand List Adjusted and Republished XX 4/15/2025
6(2) | CGS 12-110 BAA Meet and Conclude 45-60 Days | 4/17/2025 - 5/2/2025
6(3) | CGS 12-1! & 112 BAA Appeal Made 30 Days 4/2/2025
6(4) | CGS 12-111 BAA Notification of Hearing 60 Days 6/2/2025
6(5) _ | CGS 12-120 M13 Reporting 90 Days 6/1/2025
6(6) | CGS 12-142 Adopted Budget Adjustment XX 6/15/2025
All effective days are set in legislative language and:there are no exceptions
for holidays or weekends in the-determination of the due dates
450 Capital Avenue
Hartford, CT OGIO
Prati: 860° G- GARG
ct.gov/opm

General Assembly Bill No. 7067
January Session, 2025 LCO No. 5302
INARA GNARL
Referred to Committee on No Committee
Introduced by:
REP. RITTER, 1* Dist.
SEN. LOONEY, 11' Dist.
REP. ROJAS, 9% Dist.
SEN. DUFF, 25" Dist.
AN ACT CONCERNING AN EMERGENCY CERTIFICATE OF NEED
APPLICATION PROCESS FOR TRANSFERS OF OWNERSHIP OF
HOSPITALS THAT HAVE FILED FOR BANKRUPTCY PROTECTION,
THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY
TAXATION, A PROPERTY TAX EXEMPTION FOR VETERANS WHO
ARE PERMANENTLY AND TOTALLY DISABLED AND FUNDING OF
THE SPECIAL EDUCATION EXCESS COST GRANT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
WAN AA FS ON
Section 1. (NEW) (Effective from passage) (a) Notwithstanding any
provision ‘ef sections 19a-630 to 19a-639f, inclusive, of the general
statutes, any transacting parties involved in any transfer of ownership,
as defined in section~19a-630 of the general statutes, of a hospital
requiring a certificate of need Puxguant to section 19a-638 of the general
statutes in which (1) the hospital subjecttathe transfer of ownership has
filed for bankruptcy protection in any court O&competent jurisdiction,
and (2) a potential purchaser for such hospital has been or is required to
be approved by a bankruptcy court, may, at the discretion of the
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Commissioner of Health Strategy, apply for an emergency certificate of
need through the emergency certificate of need application process
described in this section. An emergency certificate of need issued by the
Health Sygtems Planning Unit of the Office of Health Strategy pursuant
to the provisions of this section and any conditions imposed on such
issuance shal\\apply to the applicant applying for the emergency
certificate of need, the hospital subject to the transfer of ownership and
any subsidiary or\group practice that would otherwise require a
certificate of need puxsuant to the provisions of section 19a-638 of the
general statutes and that is also subject to the transfer of ownership as
part of the bankruptcy proceeding. The availability of the emergency
certificate of need applicatisn process described in this section shall not
affect any existing certificate ef need issued pursuant to the provisions
of sections 19a-630 to 19a-639f, inclusive, of the general statutes.
(b) (1) The unit shall develop an emergency certificate of need
application, which shall identify any\data required to be submitted with
such application that the unit deems hecessary to analyze the effects of
a hospital's transfer of ownership on health care costs, quality and access
in the affected market, If a potential purkhaser of a hospital, described
in subsection (a) of this section, is a rprot entity, the unit's
emergency certificate of need application may require additional
information or data intended to ensure that the ongoing operation of the
hospital after the transfer of ownership will be maintained in the public
interest. The commissioner shall post any emergency certificate of need
application developed pursuant to the provisions of this subdivision on
the Office of Health Strategy's Internet web site may modify any
data required to be submitted with an emergency certificate of need
application, provided the commissioner posts any such\modification to
the office's Internet web site not later than fifteen days before such a
modification becomes effective.
(2) An applicant seeking an emergency certificate of need: shall
submit an emergency certificate of need application to the unit in a form
and manner prescribed by the commissioner.
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(3) An emergency certificate of need application shall be deemed
complete on the date the unit determines that an applicant has
submitted a complete application, including data required by the unit
pursuant to xubdivision (1) of this subsection. The unit shall determine
whether an application is complete not later than three business days
after an applicaty “submits an application. If, after making such a
determination, the uit deems an application incomplete, the unit shall,
not more than three kusiness days after deeming such application
incomplete, notify the applicant that such application is incomplete and
identify any application ok data elements that were not adequately
addressed by the applicant, The unit shall not review such an
application until the applicant\submits any such application or data
elements to the unit.
(4) The unit may hold a public heaying on an emergency certificate of
any other proceeding related to the emergency certificate of need
application process described in this section shall not be considered a
contested case pursuant to the provisions of chapter 54 of the general
statutes. Members of the public may submit public comments at any
time during the emergency certificate of need appKication process and
may request the unit to exercise its discretion to hoM a public hearing
pursuant to the provisions of this subdivision.
(5) When evaluating an emergency certificate of need\application, the
unit may consult any person and consider any relevatt information,
provided, unless prohibited by federal or state law, the\unit includes
any opinion or information gathered from consulting any such person
and any such relevant information considered in the record relating to
the emergency certificate of need application and cites any such opinion
or information and any such relevant information considered in its final
decision on the emergency certificate of need application. The unit may
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contract with one or more third-party consultants, at the expense of the
applicant, to analyze (A) the anticipated effect of the hospital's transfer
of ownership on access, cost and quality of health care in the affected
community, and (B) any other issue arising from the application review
process. The\aggregate cost of any such third-party consultations shall
not exceed tw’ hundred thousand dollars. Any reports or analyses
generated by any\guch third-party consultant that the unit considers in
issuing its final decigion on an emergency certificate of need application
shail, unless otherwise prohibited by federal or state law, be included in
the record relating to the emergency certificate of need application. The
provisions of chapter 57\pf the general statutes and sections 4-212 to 4-
219, inclusive, and 4e-19 of the general statutes shall not apply to any
retainer agreement executed pursuant to this subsection.
(c) (1) The unit shall issue a §
of need application not later thi
deemed complete. The unit's
al decision on an emergency certificate
sixty days after such application is
inal decision shali articulate the
anticipated effect of the hospital's fer of ownership on access, cost
and quality of health care in the affected community, including an
assessment of the effect on health care market concentration and health
care access for Medicaid recipients. When issuing a final decision, the
unit shall consider the effect of the hospital's bankruptcy on the patients
and communities served by the hospital
restore financial viability.
d the applicant's plans to
(2) The unit may impose any condition\on an approval of an
emergency certificate of need application, provided any such condition
is consistent with the purposes of sections 19a-63) to 19a-639f, inclusive,
of the general statutes. Before imposing any condition, the unit shall
weigh the value of imposing such condition in prdmoting the purposes
of sections 19a-630 to 19a-639f, inclusive, of the gengral statutes with the
cumulative burden of imposing such condition on the applicant and any
other transacting parties in the hospital's transfer of ownership. If the
unit imposes any condition on an approval of an e
of need application, the unit's final decision shall
rgency certificate
clude a concise
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reasonably tailored it\time and scope. The applicant and any other
transacting parties in the hdsgital's transfer of ownership may request
an amendment to or relief from condition, in a form and manner
prescribed by the unit, due to changedsizcumstances, hardship or for
other good cause. The unit may grant or denyany such request.
(d) The unit's final decision on an emergency certificate of need
application, including any conditions imposed on the approval of such
an application, shall not be subject to appeal.
Sec. 2. Subdivision (7) of subsection (b) of section 12-63 of the general
statutes is repealed and the following is substituted in lieu thereof
(Effective from passage and applicable to assessment years commencing on or
after October 1, 2024):
(7) [For] (A) Except_as provided in subparagraph (B) of this
subdivision, for assessment years commencing on or after October 1,
2024, the following schedule of depreciation shall be applicable with
respect to motor vehicles based on the manufacturer's suggested retail
price of such motor vehicles, provided no motor vehicle shall be
assessed at an amount less than five hundred dollars:
Percentage of
Manufacturer's Suggested
Age of Vehicle Retail Price
Up to year one Eighty-five per cent
Year two Eighty per cent
Year three Seventy-five per cent
Year four Seventy per cent
Year five Sixty-five per cent
Year six Sixty per cent
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Year seven Fifty-five per cent
Year eight Fifty per cent
Year nine Forty-five per cent
Year ten Forty per cent
Year eleven Thirty-five per cent
Year twelve Thirty per cent
Year thirteen Twenty-five per cent
Year fourteen Twenty per cent
Years fifteen to nineteen Fifteen per cent
Years twenty and beyond Not less than
five hundred dollars
(B) For assessment years commencing on orafter October 1) 2024 any
municipality may, by vote of its ‘legislative body) or in’a ‘municipality
where the lepislative body is’ emeéeting, by vo fs board: of
sélectimen; elect to apply the following middified schedile of
depreciation with respect to motor vehicles based on the mariufacturer's
suiggested re tail price of Such motor vehiéles, provided no midter vehielé
shall be assessed at ain aiiouiit léss than five himdred dollars:
Percentage of
Manufacturer's Suggested
Age of Vehicle Retail Price
Up to year one Ninety per cent
Year two Eighty-five per cent
Year three Eighty per cent
Year four Seventy-five per cent
Year five Seventy per cent
Year six Sixty-five per cent
Year seven Sixty per cent
Year eight Fifty-five per cent
Year nine Fifty per cent
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Year ten Forty-five per cent
Year eleven Forty per cent
Year twelve Thirty-five per cent
Year thirteen Thirty per cent
Year fourteen Twenty-five per cent
Years fifteen to nineteen Twenty per cent
Years twenty and beyond Not less than
five hundred dollars
Any municipality that elects to apply the modified schedule of
depreciation described in this subparagraph shall, not later than
fourteen days after such election, notify the Secretary of the. Office of
Policy and Management, in a form and manner prescribed by the
secretary, of such election and the first assessment year for which such
schedule shall be effective,
Sec. 3. (Effective from passage) In each municipality that elects to apply
the modified schedule of depreciation for motor vehicles described in
subparagraph (B) of subdivision (7) of subsection (b) of section 12-63 of
the general statutes, as amended by this act, for the assessment year
commencing October 1, 2024, in which the grand list for said assessment
year has been published and lodged for public inspection on or before
the effective date of this section:
ithetandinecthelprovision
uch municipali
(2) Notwithstanding the provisions of subsection (b) of section 12-110
of the general statutes, such municipality's board of assessment appeals
shall meet to hear appeals related to the assessment of property during
the period commencing forty-five days after the effective date of this
section and concluding sixty days after the effective date of this section,
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on business days as described in said subsection;
(3) Notwithstanding the provisions of subdivision (1) of subsection
(a) of section 12-111 of the general statutes and section 12-112 of the
general statutes, appeals from the doings of such municipality's
assessors shall be heard or entertained by such municipality's board of
assessment appeals if such appeal is made on or before the thirtieth day
after the effective date of this section;
(4) Notwithstanding the provisions of subdivisions (1) and (2) of
subsection (a) of section 12-111 of the general statutes, such
municipality's board of assessment appeals shall notify each taxpayer
who filed an appeal, whether to advise of the date, time and place of the
appeal hearing or to advise that such board has elected not to conduct
an appeal hearing, not later than sixty days after the effective date of this
section;
(5) Notwithstanding the provisions of section 12-120 of the general
statutes, such municipality's assessor or board of assessors shall
transmit to the Secretary of the Office of Policy and Management not
later than ninety days after the effective date of this section an abstract
of the assessment list that has been examined and corrected by the board
of assessment appeals; and
(6) Notwithstanding the provisions of section 12-142 of the general
statutes, title 7 of the general statutes, chapter 204 of the general statutes,
any special act, any municipal charter or any home rule ordinance, if
such municipality has adopted a budget or levied taxes for the fiscal
year ending June 30, 2026, such municipality may, not later than June
15, 2025, (A) amend its budget in the same manner as such budget was
originally adopted, and (B) adjust the tax levy and the amount of any
remaining installments of such taxes. If such municipality has levied a
tax that was due and payable in a single installment for the fiscal year
ending June 30, 2026, such municipality may mail or hand deliver to
persons liable therefor a supplemental rate bill for any additional tax
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levy resulting pursuant to subparagraph (B) of this subdivision. The
amendment to such grand list or budget shall be an amount reflecting
such modified schedule of depreciation.
Sec. 4, Subdivision (83) of section 12-81 of the general statutes is
repealed and the following is substituted in lieu thereof (Effective from
passage and applicable to assessment years commencing on or after October 1,
2024):
(83) (A) (i) A dwelling, including a condominium, as defined in
section 47-68a, and a unit in a common interest community, as defined
in section 47-202, that is (1) owned by any resident of this state who has
served in the Army, Navy, Marine Corps, Coast Guard, Air Force or
Space Force of the United States and has been determined by the United
States Department of Veterans Affairs to be permanently and totally
disabled based on a service-connected [permanent and total] disability
rating [as determined by the United States Department of Veterans
Affairs] of one hundred per cent, and (II) occupied by such resident as
the resident's primary residence, or (ii) lacking such residence, one
motor vehicle owned by such resident and garaged in this state.
(B) If such resident lacks such dwelling or motor vehicle in such
resident's name, the dwelling or motor vehicle, as applicable, belonging
to or held in trust for such resident's spouse, who is domiciled with such
resident, shall be so exempt. When any resident entitled to an exemption
under the provisions of this subdivision has died, the dwelling or motor
vehicle, as applicable, belonging to, or held in trust for, such deceased
resident's surviving spouse, while such spouse remains a widow or
widower, or belonging to or held in trust for such deceased resident's
minor children during their minority, or both, while they are residents
of this state, shall be so exempt as that to which such resident was or
would have been entitled at the time of such resident's death.
(C) No individual entitled to the exemption under this subdivision
and under one or more of subdivisions (19), (22), (23), (25) and (26) of
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this section shall receive more than one exemption.
(D) (i) No individual shall receive any exemption to which such
individual is entitled under this subdivision until such individual has
complied with section 12-95, and has submitted proof of such
individual's [disability rating, as determined] determination by the
United States Department of Veterans Affairs, to the assessor of the
town in which the exemption is sought. If there is no change to an
individual's [disability rating] determination, such proof shall not be
required for any assessment year following that for which the
exemption under this subdivision is granted initially. If the United
States Department of Veterans Affairs modifies an individual's
[disability rating] determination to other than permanently and totally
disabled based on a service-connected [permanent and total] disability
rating of one hundred per cent, such modification shall be deemed a
waiver of the right to the exemption under this subdivision. Any such
individual whose {disability rating] determination was modified to
other than permanently and totally disabled based on a service-
connected [permanent and total] disability rating of one hundred per
cent may seek the exemption under subdivision (20) of this section.
(ii) Any individual who has been unable to submit evidence of
[disability rating] such determination by the United States Department
of Veterans Affairs in the manner required by this subdivision, or who
has failed to submit such evidence as provided in section 12-95, may,
when such individual obtains such evidence, make application to the
tax collector not later than one year after such individual obtains such
proof or not later than one year after the expiration of the time limited
in section 12-95, as the case may be, for abaternent in case the tax has not
been paid, or for refund in case the whole tax or part of the tax has been
paid. Such abatement or refund may be granted retroactively to include
the assessment day next succeeding the date as of which such individual
was entitled to such [disability rating as determined] determination by
the United States Department of Veterans Affairs, but in no case shall
any abatement or refund be made for a period greater than three years.
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(iii) The tax collector shall, after examination of such application, refer
the same, with the tax collector's recommendations thereon, to the board
of selectmen of a town or to the corresponding authority of any other
municipality, and shall certify to the amount of abatement or refund to
which the applicant is entitled. Upon receipt of such application and
certification, the selectmen or other duly constituted authority shall, in
case the tax has not been paid, issue a certificate of abatement or, in case
the whole tax or part of the tax has been paid, draw an order upon the
treasurer in favor of such applicant for such amount, without interest.
Any action so taken by such selectmen or other authority shall be a
matter of record and the tax collector shall be notified in writing of such
action.
Sec. 5. Subdivision (20) of section 12-81 of the general statutes is
repealed and the following is substituted in lieu thereof (Effective from
passage and applicable to assessment years commencing on or after October 1,
2024):
(20) (A) Subject to the provisions hereinafter stated, property not
exceeding three thousand five hundred dollars in amount shall be
exempt from taxation, which property belongs to, or is held in trust for,
any resident of this state who has served, or is serving, in the Army,
Navy, Marine Corps, Coast Guard, Air Force or Space Force of the
United States and (i) has a disability rating as determined by the United
States Department of Veterans Affairs amounting to ten per cent or
more of total disability, other than a determination of being
permanently and totally disabled _based_on a service-connected
[permanent and total] disability rating of one hundred per cent,
provided such exemption shall be two thousand dollars in any case in
which such rating is between ten per cent and twenty-five per cent; two
thousand five hundred dollars in any case in which such rating is more
than twenty-five per cent but not more than fifty per cent; three
thousand dollars in any case in which such rating is more than fifty per
cent but not more than seventy-five per cent; and three thousand five
hundred dollars in any case in which such resident has attained sixty-
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five years of age or such rating is more than seventy-five per cent; or (ii)
is receiving a pension, annuity or compensation from the United States
because of the loss in service of a leg or arm or that which is considered
by the rules of the United States Pension Office or the Bureau of War
Risk Insurance the equivalent of such loss.
(B) If such veteran Jacks such amount of property in such veteran's
name, so much of the property belonging to, or held in trust for, such
veteran's spouse, who is domiciled with such veteran, as is necessary to
equal such amount shall also be so exempt. When any veteran entitled
to an exemption under the provisions of this subdivision has died,
property belonging to, or held in trust for, such deceased veteran's
surviving spouse, while such spouse remains a widow or widower, or
belonging to or held in trust for such deceased veteran's minor children
during their minority, or both, while they are residents of this state, shall
be exempt in the same aggregate amount as that to which the disabled
veteran was or would have been entitled at the time of such veteran's
death.
(C) No individual entitled to the exemption under this subdivision
and under one or more of subdivisions (19), (22), (23), (25) and (26) of
this section shall receive more than one exemption.
(D) (i) No individual shall receive any exemption to which such
individual is entitled under this subdivision until such individual has
complied with section 12-95 and has submitted proof of such
individual's disability rating, as determined by the United States
Department of Veterans Affairs, to the assessor of the town in which the
exemption is sought. If there is no change to an individual's disability
rating, such proof shalj not be required for any assessment year
following that for which the exemption under this subdivision is
granted initially. If the United States Department of Veterans Affairs
modifies a veteran's disability rating, such modification shall be deemed
a waiver of the right to the exemption under this subdivision until proof
of disability rating is submitted to the assessor and the right to such
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exemption is established as required initially, except that if such
disability rating is modified to a determination that such veteran is
permanently _and_ totally disabled based _on_a service-connected
[permanent and total] disability rating of one hundred per cent, such
veteran may seek the exemption under subdivision (83) of this section.
(ii) Any individual who has been unable to submit evidence of
disability rating in the manner required by this subdivision, or who has
failed to submit such evidence as provided in section 12-95, may, when
such individual obtains such evidence, make application to the tax
collector not later than one year after such individual obtains such proof
or not later than one year after the expiration of the time limited in
section 12-95, as the case may be, for abatement in case the tax has not
been paid, or for refund in case the whole tax has been paid, of such part
or the whole of such tax as represents the service exemption. Such
abatement or refund may be granted retroactively to include the
assessment day next succeeding the date as of which such person was
entitled to such disability rating as determined by the United States
Department of Veterans Affairs, but in no case shall any abatement or
refund be made for a period greater than three years.
(iii) The tax collector shall, after examination of such application, refer
the same, with the tax collector's recommendations thereon, to the board
of selectmen of a town or to the corresponding authority of any other
municipality, and shall certify to the amount of abatement or refund to
which the applicant is entitled. Upon receipt of such application and
certification, the selectmen or other duly constituted authority shall, in
case the tax has not been paid, issue a certificate of abatement or, in case
the whole tax has been paid, draw an order upon the treasurer in favor
of such applicant for the amount, without interest, that represents the
service exemption. Any action so taken by such selectmen or other
authority shall be a matter of record and the tax collector shall be
notified in writing of such action;
Sec. 6. (Effective from passage) In each municipality in which the grand
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list for the assessment year commencing October 1, 2024, has been
published and lodged for inspection on or before the effective date of
this section:
(1) Notwithstanding the provisions of section 12-55 of the general
statutes, such municipality's assessor or board of assessors may
disregard, adjust and republish said grand list not later than April 15,
2025;
(2) Notwithstanding the provisions of subsection (b) of section 12-110
of the general statutes, such municipality's board of assessment appeals
shall meet to hear appeals related to the assessment of property during
the period commencing forty-five days after the effective date of this
section and concluding sixty days after the effective date of this section,
on business days as described in said subsection;
(3) Notwithstanding the provisions of subdivision (1) of subsection
(a) of section 12-111 of the general statutes and section 12-112 of the
general statutes, appeals from the doings of such municipality's
assessors shall be heard or entertained by such municipality's board of
assessment appeals if such appeal is made on or before the thirtieth day
after the effective date of this section;
(4) Notwithstanding the provisions of subdivisions (1) and (2) of
subsection (a) of section 12-111 of the general statutes, such
municipality's board of assessment appeals shall notify each taxpayer
who filed an appeal, whether to advise of the date, time and place of the
appeal hearing or to advise that such board has elected not to conduct
an appeal hearing, not later than sixty days after the effective date of this
section;
(5) Notwithstanding the provisions of section 12-120 of the general
statutes, such municipality's assessor or board of assessors shall
transmit to the Secretary of the Office of Policy and Management not
later than ninety days after the effective date of this section an abstract
of the assessment list that has been examined and corrected by the board
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Bill No.
382 of assessment appeals; and
383 (6) Notwithstanding the provisions of section 12-142 of the general
384 statutes, title 7 of the general statutes, chapter 204 of the general statutes,
385 any special act, any municipal charter or any home rule ordinance, if
386 such municipality has adopted a budget or levied taxes for the fiscal
387 year ending June 30, 2026, such municipality may, not later than June
388 15, 2025, (A) amend its budget in the same manner as such budget was
389 originally adopted, and (B) adjust the tax levy and the amount of any
390 remaining installments of such taxes. If such municipality has levied a
391 tax that was due and payable in a single installment for the fiscal year
392 ending June 30, 2026, such municipality may mail or hand deliver to
393 persons liable therefor a supplemental rate bill for any additional tax
394 levy resulting pursuant to subparagraph (B) of this subdivision.
395 Sec. 7. (Effective from passage) The following sum is appropriated from
396 the GENERAL FUND for the purpose herein specified for the fiscal year
397 — ending June 30, 2025:
143. | GENERAL FUND 2024-2025
T44
T45 | DEPARTMENT OF EDUCATION
T46 | Excess Cost - Student Based 40,000,000
T47
T48 | TOTAL - GENERAL FUND 40,000,000
This act shall take effect as follows and shall amend the following
sections:
Section1 _| from passage New section
Sec. 2 from passage and 12-63(b)(7)
applicable to assessment
years commencing on or
after October 1, 2024
Sec. 3 from passage New section
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Bill No.
Sec. 4 from passage and 12-81(83)
applicable to assessment
years commencing on or
after October 1, 2024
Sec. 5 from passage and 12-81(20)
applicable to assessment
years commencing on or
after October 1, 2024
Sec. 6 from passage New section
Sec. 7 from passage New section
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