Board of Selectmen - Minutes - 03/18/2025

Suisman Shapiro
Attorneys-At-Law
Robert A. Avcna
Raymoiici L. Baribeaiill, Jr.
MEMOl^NDUM
James P. Berryman
Michael A. Blanchard
Robert Brule, First Selectman
Board of Selectmen, Town of Waterford
TO:
Eric W. Callahan
Michael P. Carey
Richard S. Cody
Robert A. Avena, Waterford Town Attorney
FROM:
John A. Collins, III
Isabel V Del Vccchio
March 17, 2025
DATE:
Bryan P. Fiengo
Linda C. Grclolli
Modifications to Motor Vehicle Depreciation Schedules
RE:
Theodore W. Heiser
Michael A. Hespelcr
Please find attached a memo and backup from the Tax Assessor and Finance
Director regarding a new statutory modification to the motor vehicle assessment
procedure in Connecticut that Connecticut towns may adopt. If the changes are to be
adopted, pursuant to the statutory amendment, any change to the DMV Assessments
must be approved by the legislative body, in this case, the Representative Town
Meeting. The proposal is set to be acted upon at  a Special Meeting of the
Representative Town Meeting on March 31, 2025.
JefTrey W. Hill
Carolyn P Kelly
Kristi D. Keliv
Nicholas F. Kepple
Jillian K. Miller
Samuel M. Nasseiia
Marjorie A. Richardson
Martha Singer
Kyle J. Zrenda
In Memoriam
Andrew J. Brand
James F Brennan
James J. Courtney
L. Patrick Gray. HI
Michael V Sage
Matthew Shafner
Max .M Shapiro
Charles J. Suisman
Attachments
Tiiomas B Wilson
Louis C. Wool
cc: Paige Walton, Tax Assessor
Kim Allen, Finance Director
David Campo, Town Clerk
Paul Goldstein, RTM Moderator
Nicholas Kepple, Waterford Town Attorney
OrCounsel
Hinda K. Kimmcl
Jay B Levin
Richard A. Schatz
/\ Traclili()}i oj Ifinovalive Si^lulions
Suisman, Shapiro, Wool, Brennan, Gray & Greenberg, P.C.
2 Union Plaza, Suite 200 G P.O. Box 1591, New London, CT 06320
Phone 860-442-4416 G Fax 860-442-0495 G www.suismanshapiro.com
#4b

Robert Avena
Paige Walton <pwalton@waterfordct.org>
Friday, March 14, 2025 10:38 AM
Robert Brule; Robert Avena; Kimberly Allen
Shannon Withey; David Campo
HB 7067 alternate MV depreciation schedule
2O25HB-07O67-R00-HB.pdf
From:
Sent:
To:
Cc:
Subject:
Attachments:
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 local 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 0PM 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 I 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 0PM reporting purposes is dependent upon the length of time it takes our
office to complete all of the necessary changes/steps in the process before transmitting it to them (so no guarantee).
As such , 
I 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. I have attached a copy of the bill
with highlighted sections on pages 6 & 7. The bill states that implementation may be "bv vote of its legislative body, or
in a municipality where the legislative body is a town meeting, by vote of its board of selectman.
Additionally, I 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 I will be unavailable to attend any meetings
schedule between 3/26 and 4/5 as I will be out of the country.
Given the urgency of this matter, I 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
pwaltonOwaterfordct.org
1

office of Policy and Management
0 
CONNECTICUT
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 (l) 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 Capitol Avenue
Hartford. CT 06106
Phone: 860-418-6355
ct.gov/opm

office of Policy and Management
C 
CONNECTICUT
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 1,
Percentage of Total Grand List that is Motor Vehicle Assessment
Pursuant to Subdivision (?) 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
I am the Chief Executive Officer for the Municipality/Borough/District and have authority to
execute this certification on behalf of the Municipality/Borough/District;
The Municipality/Borough/District will comply with the provisions outline in Sections 2 and 3 of
House Bill 7067; and
The information provided is true, accurate and complete.
1.
2.
3.
CEO SIGNATURE:
DATE:
RETURN PDF COPY WITHIN 14 DAYS OF LEGISLATIVE BODY VOTE TO MARTIN.HEFT@CT.GOV
450 Capitol Avenue
Hartford, CT 06106
Phone:860-418-6355
ct.gov/opm

HB 7067 - GOVERNOR SIGNED 3.3.2025
MUNICIPAL OPTION ALTERNATIVE MOTOR VEHICLE DEPRECIATION SCHEDULE
AFTER
EFFECTIVE DATE
DUE
SECTION
ITEM
14 days after
vote of
legislative body
Notification to 0PM of legislative body vote to
apply the modified schedule
14 days after vote of
legislative body
2(7)(B)
4/15/2025
3(1)
CGS12-55 Grand List Adjusted and Republished
XX
4/17/2025 - 5/2/2025
3(2)
CGS 12-110 BAA Meet and Conclude
45 - 60 Days
4/2/2025
3(3)
CGS 12-111 & 
112 BAA Appeal Made
30 Days
5/2/2025
3(4)
CGS 12-111 BAA Notification of Hearing
60 Days
6/1/2025
3(5)
CGS 12-120 M13 Reporting
90 Days
6/15/2025
3(6)
CGS 12-142 Adopted Budget Adjustment
XX
100% PERMANENTLY AND TOTALLY DISABLED VETERANS' EXEMPTION
AFTER
EFFECTIVE DATE
ITEM
DUE
SECTION
4/15/2025
6(1)
CGS 12-55 Grand List Adjusted and Republished
XX
4/17/2025 - 5/2/2025
6(2)
CGS 12-110 BAA Meet and Conclude
45 - 60 Days
4/2/2025
6(3)
CGS 12-111 & 
112 BAA Appeal Made
30 Days
5/2/2025
6(4)
CGS 12-111 BAA Notification of Hearing
60 Days
6/1/2025
6(5)
CGS 12-120 M13 Reporting
90 Days
6/15/2025
6(6)
CGS 12-142 Adopted Budget Adjustment
XX
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 Capitol Avenue
Hartford, CT 06106
Phone:860-418-6355
ct.gov/opm

General Assembly
Bill No. 7067
January Session, 2025
LCO No. 5302
G  0 5 3 0 2
Referred to Committee on No Committee
Introduced by:
REP. RITTER, 
Dist.
SEN. LOONEY, 
Dist.
REP. ROJAS, 
Dist.
SEN. DUFF, 25th Dist.
AN ACT CONCERNING AN EMERGENCY CERTIFICATE OF NEED
APPLICATION PROCESS FOR TRANSFERS OF OWNERSHIP OF
HOSPITALS THA T 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:
1
 Section 1. (NEW) {Effective from passage) (a) Notwithstanding any
2
 provisioiiNif sections 19a-630 to 19a-639f, inclusive, of the general
3
 statutes, any tmns^ting parties involved in any transfer of ownership,
4
 as defined in sectioni^^30 of the general statutes, of a hospital
5
 requiring a certificate of neeo^Tir^uant to section 19a-638 of the general
6
 statutes in which (1) the hospital subjecTtQ.^e transfer of ownership has
7
 filed for bankruptcy protection in any court oRj;pmpetent jurisdiction,
and (2) a potential purchaser for such hospital has feen or is required to
9
 be approved by a bankruptcy court, may, at the discretion of the
8
LCO No. 5302
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Bill No.
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 SJ^tems Planning Unit of the Office of Health Strategy pursuant
to the prov^ons of this section and any conditions imposed on such
issuance shalKapply to the applicant applying for the emergency
certificate of nee^ the hospital subject to the transfer of ownership and
any subsidiary oi\ctoup practice that would otherwise require a
certificate of need pui;suant 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 i^ceeding. The availability of the emergency
certificate of need applicati^ process described in this section shall not
affect any existing certificated need issued pursuant to the provisions
of sections 19a-630 to 19a-639f, inclusive, of the general statutes,
(b) (1) The unit shall develo^^ an emergency certificate of need
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application, which shall identify anyvdata required to be submitted with
such application that the unit deems kecessary to analyze the effects of
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a hospital's transfer of ownership on heMth care costs, quality and access
in the affected market. If a potential purchaser of a hospital, described
29 
in subsection (a) of this section, is a for-profit entity, the unit's
30 
emergency certificate of need application may require additional
31 
information or data intended to ensure that the ongoing operation of the
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hospital after the transfer of ownership will be maintained in the public
33 
interest. The commissioner shall post any emergency certificate of need
34 
application developed pursuant to the provisions\)f this subdivision
35 
the Office of Health Strategy's Internet web site
36 
data required to be submitted with an emergency Certificate of need
37 
application, provided the commissioner posts any such\modification to
38 
the office's Internet web site not later than fifteen days^fore such a
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modification becomes effective. 
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on
may modify any
(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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Bill No.
(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'subdivision (1) of this subsection. The unit shall determine
whether an ap^ication is complete not later than three business days
after an applicam^ submits an application. If, after making such a
determination, the uhit deems an application incomplete, the unit shall,
not more than three business days after deeming such application
incomplete, notify the applicant that such application is incomplete and
identify any application 
data elements that were not adequately
addressed by the applicanV The unit shall not review such an
application until the applicanr^ubmits any such application or data
elements to the unit. 
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(4) The unit may hold a public hewing on an emergency certificate of
need application, provided (A) the urat holds such public hearing not
later than thirty days after such applicatiton is deemed complete, and (B)
the unit notifies the applicant of such public hearing not less than five
days before the date of the public hearing, j^y such public hearing or
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 ch^ter 54 of the general
statutes. Members of the public may submit public comments at any
time during the emergency certificate of need application process and
may request the unit to exercise its discretion to hol'd a public hearing
pursuant to the provisions of this subdivision. 
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(5) When evaluating an emergency certificate of needWpplication, the
unit may consult any person and consider any relevant information,
provided, unless prohibited by federal or state law, themnit includes
any opinion or information gathered from consulting any such person
and any such relevant information considered in the recom 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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Bill No.
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. Th^ggregate cost of any such third-party consultations shall
not exceed tw\^ hundred thousand dollars. Any reports or analyses
generated by an}Xsuch third-party consultant that the unit considers in
issuing its final decMon on an emergency certificate of need application
shall, unless otherwi^ prohibited by federal or state law, be included in
the record relating to ™ 
emergency certificate of need application. The
provisions of chapter 57Vf the general statutes and sections 4-212 to 4-
219, inclusive, and 4e-19 m the general statutes shall not apply to any
retainer agreement executed pursuant to this subsection.
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(c) (1) The unit shall issue a final decision on an emergency certificate
of need application not later thW sixty days after such application is
deemed complete. The unit's Vinal decision shall articulate the
anticipated effect of the hospital's transfer of ownership on access, cost
and quality of health care in the afected community, including an
assessment of the effect on health care market concentration and health
care access for Medicaid recipients. Wnfen issuing a final decision, the
unit shall consider the effect of the hospit^'s bankruptcy on the patients
and communities served by the hospital ^d the applicant's plans to
restore financial viability. 
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(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-63y to 19a-639f, inclusive,
of the general statutes. Before imposing any condition, the unit shall
weigh the value of imposing such condition in promoting the purposes
of sections 19a-630 to 19a-639f, inclusive, of the general statutes with the
cumulative burden of imposing such condition on tne applicant and any
other transacting parties in the hospital's transfer or ownership. If the
unit imposes any condition on an approval of an ernergency certificate
of need application, the unit's final decision shall include a concise
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LCO No. 5302
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Bill No.
state«;ient of (A) the legal and factual basis for such condition, and (B)
which cnt^;ion of health care cost, quality or access in the affected area
s such condition to promote. Each condition shall be
that the unit int
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reasonably tailored irStjme and scope. The applicant and any other
transacting parties in the hbspital's transfer of ownership may request
an amendment to or relief from
condition, in a form and manner
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prescribed by the unit, due to changeohsimumstances, hardship or for
other good cause. The unit may grant or deny
such request.
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(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.
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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 3, 2024):
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(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:
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T1
Percentage of
Manufacturer's Suggested
Retail Price
T2
Age of Vehicle
T3
T4
Up to year one
Year two
Year three
Year four
Year five
Year six
T5
Eighty-five per cent
Eighty per cent
Seventy-five per cent
Seventy per cent
Sixty-five per cent
Sixty per cent
T6
T7
T8
T9
TIO
LCO No. 5302
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Bill No.
Fifty-five per cent
Fifty per cent
Forty-five per cent
Forty per cent
Thirty-five per cent
Thirty per cent
Twenty-five per cent
Twenty per cent
Fifteen per cent
Not less than
five hundred dollars
Year seven
Year eight
Year nine
Year ten
Year eleven
Year twelve
Year thirteen
Year fourteen
Years fifteen to nineteen
Years twenty and beyond
Til
T12
T13
T14
T15
T16
T17
T18
T19
T20
T21
For assessment years commencing on or after October 1,2024, any
municipality may, by vote of its legislative body, or in a municipality
where the legislative body is a town meeting, by vote of its board of
selectmen, elect to apply the following modified schedule of
depreciation 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:
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Percentage of
Manufacturer's Suggested
Retail Price
T22
T23
Age of Vehicle
T24
T25
Up to year one
Year two
Ninety per cent
Eighty-five per cent
Eighty per cent
Seventy-five per cent
Seventy per cent
Sixty-five per cent
Sixty per cent
Fifty-five per cent
Fifty per cent
T26
T27
Year three
T28
Year four
T29
Year five
T30
Year six
T31
Year seven
T32
Year eight
Year nine
T33
T34
LCO No. 5302
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Bill No.
Year ten
Forty-five per cent
Forty per cent
Thirty-five per cent
Thirty per cent
Twenty-five per cent
Twenty per cent
Not less than
five hundred dollars
T35
Year eleven
T36
Year twelve
T37
Year thirteen
T38
Year fourteen
T39
Years fifteen to nineteen
T40
Years twenty and beyond
T41
T42
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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
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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.
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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:
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(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;
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(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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LCO No. 5302
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Bill No.
159
on business days as described in said subsection;
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(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;
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(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;
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(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
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(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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LCO No. 5302
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BUI No.
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levy resulting pursuant to subparagraph (B) of this subdivision. The
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amendment to such grand list or budget shall be an amount reflecting
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such modified schedule of depreciation.
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Sec. 4. Subdivision (83) of section 12-81 of the general statutes is
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repealed and the following is substituted in lieu thereof {Effective from
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passage and applicable to assessment years commencing on or after October 1,
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2024):
(83) (A) (i) A dwelling, including a condominium, as defined in
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section 47-68a, and a unit in a common interest community, as defined
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in section 47-202, that is (I) owned by any resident of this state who has
served in the Army, Navy, Marine Corps, Coast Guard, Air Force or
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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
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Affairs] of one hundred per cent, and (II) occupied by such resident as
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the resident's primary residence, or (ii) lacking such residence, one
motor vehicle owned by such resident and garaged in this state.
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(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.
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(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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Bill No.
this section shall receive more than one exemption.
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(D) (i) No individual shall receive any exemption to which such
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individual is entitled under this subdivision until such individual has
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complied with section 12-95, and has submitted proof of such
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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
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individual's [disability rating] determination, such proof shall not be
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required for any assessment year following that for which the
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exemption under this subdivision is granted initially. If the United
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States Department of Veterans Affairs modifies an individual's
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[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
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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-
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connected [permanent and total] disability rating of one hundred per
cent may seek the exemption under subdivision (20) of this section.
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(ii) Any individual who has been unable to submit evidence of
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[disability rating] such determination by the United States Department
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of Veterans Affairs in the manner required by this subdivision, or who
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has failed to submit such evidence as provided in section 12-95, may,
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when such individual obtains such evidence, make application to the
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tax collector not later than one year after such individual obtains such
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proof or not later than one year after the expiration of the time limited
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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 or part of the tax has been
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paid. Such abatement or refund may be granted retroactively to include
the assessment day next succeeding the date as of which such individual
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was entitled to such [disability rating as determined] determination by
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the United States Department of Veterans Affairs, but in no case shall
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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.
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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):
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(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.
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(B) If such veteran lacks 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
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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.
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(D) (i) No individual shall receive any exemption to which such
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individual is entitled under this subdivision until such individual has
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complied with section 12-95 and has submitted proof of such
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individual's disability rating, as determined by the United States
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Department of Veterans Affairs, to the assessor of the town in which the
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exemption is sought. If there is no change to an individual's disability
rating, such proof shall not be required for any assessment year
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following that for which the exemption under this subdivision is
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granted initially. If the United States Department of Veterans Affairs
modifies a veteran’s disability rating, such modification shall be deemed
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a waiver of the right to the exemption under this subdivision until proof
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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
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disability rating is modified to a determination that such veteran is
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permanently and totally disabled based on a seryice-connected
322 [permanent and total] disability rating of one hundred per cent, such
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veteran may seek the exemption under subdivision (83) of this section.
(ii) Any individual who has been unable to submit evidence of
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disability rating in the manner required by this subdivision, or who has
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failed to submit such evidence as provided in section 12-95, may, when
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such individual obtains such evidence, make application to the tax
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collector not later than one year after such individual obtains such proof
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or not later than one year after the expiration of the time limited in
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section 12-95, as the case may be, for abatement in case the tax has not
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been paid, or for refund in case the whole tax has been paid, of such part
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or the whole of such tax as represents the service exemption. Such
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abatement or refund may be granted retroactively to include the
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assessment day next succeeding the date as of which such person was
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entitled to such disability rating as determined by the United States
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Department of Veterans Affairs, but in no case shall any abatement or
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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 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;
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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:
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(1) Notwithstanding the provisions of section 12-55 of the general
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statutes, such municipality's assessor or board of assessors may
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disregard, adjust and republish said grand list not later than April 15,
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2025;
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(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;
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(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;
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(4) Notwithstanding the provisions of subdivisions (1) and (2) of
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subsection (a) of section 12-111 of the general statutes, such
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municipality's board of assessment appeals shall notify each taxpayer
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who filed an appeal, whether to advise of the date, time and place of the
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appeal hearing or to advise that such board has elected not to conduct
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an appeal hearing, not later than sixty days after the effective date of this
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section;
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(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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of assessment appeals; and
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(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
levy resulting pursuant to subparagraph (B) of this subdivision.
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Sec. 7. {Effective from passage) The following sum is appropriated from
the GENERAL FUND for the purpose herein specified for the fiscal year
ending June 30, 2025;
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GENERAL FUND
2024-2025
T43
T44
DEPARTMENT OF EDUCATION
T45
Excess Cost - Student Based
40,000,000
T46
T47
TOTAL - GENERAL FUND
40,000,000
T48
This act shall take effect as follows and shall amend the following
sections:
from passage
from passage and
applicable to assessment
Section 1
New section
Sec. 2
12-63(b)(7)
years commencing on or
after October 1, 2024
from passage
Sec. 3
New section
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from passage and
applicable to assessment
Sec. 4
12-81(83)
years commencing on or
after October I, 2024
from passage and
applicable to assessment
Sec. 5
12-81(20)
years commencing on or
after October 1, 2024
from passage
Sec. 6
New section
from passage
Sec. 7
New section
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