Sec. 12-7c. Report on the overall incidence of certain taxes.
Sec. 12-7d. Report on the state tax gap.
Sec. 12-18b. Grants in lieu of taxes for certain property.
Sec. 12-3c. Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees. (a) The Commissioners of Revenue Services and Administrative Services shall, subject to the provisions of section 31-51i, require each applicant for a position of employment with the Department of Revenue Services, each employee applying for transfer to said department and, at least once every five years or more often if required by the United States Department of the Treasury, each current employee of, the Department of Revenue Services, to (1) state in writing whether such applicant or employee has ever been convicted of a crime or whether criminal charges are pending against such applicant or employee and, if so, to identify the charges and court in which such charges are pending, and (2) be fingerprinted and submit to state and national criminal history records checks. The criminal history records checks required by this section shall be conducted in accordance with section 29-17a.
(b) If a contractor or subcontractor has a contract with the Department of Revenue Services to perform work for the department that entails such contractor or subcontractor or any employee thereof to access federal tax information or return or return information, as such terms are defined in section 12-15, such contractor or subcontractor and any such employee shall be subject to the requirements of subdivisions (1) and (2) of subsection (a) of this section prior to commencing such work and as often thereafter as required by subsection (a) of this section.
(P.A. 14-155, S. 1; P.A. 17-147, S. 11; P.A. 23-204, S. 103.)
History: P.A. 14-155 effective June 11, 2014; P.A. 17-147 added “and, at least once every ten years, each current employee of”, deleted “at the time of application for employment or transfer” in Subdiv. (1) and made a conforming change, effective July 7, 2017; P.A. 23-204 designated existing provision as Subsec. (a) and amended same to add reference to the Commissioner of Administrative Services, change “ten years” to “five years” and add “or more often if required by the United States Department of the Treasury” and added Subsec. (b) to require certain contractors, subcontractors and their employees to comply with Subsec. (a)(1) and (2), effective June 12, 2023.
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Sec. 12-7c. Report on the overall incidence of certain taxes. (a) The Commissioner of Revenue Services shall, on or before December 15, 2023, and biennially thereafter, submit to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, and post on the department's Internet web site a report on the overall incidence of the personal income tax, the affected business entity tax, sales and excise taxes, the corporation business tax, property tax and any other tax that generated at least one hundred million dollars in the most recent fiscal year prior to the submission of each report, for each of the most recent ten tax years for which complete data are available.
(1) The report shall include incidence projections for each such tax and shall present information on the distribution of the tax burden as follows:
(A) For individuals:
(i) Income classes, including income distribution and population distribution expressed for (I) every ten percentage points, (II) the top five per cent of all income taxpayers, (III) the top one per cent of all income taxpayers, and (IV) the top one-half of one per cent of all income taxpayers;
(ii) For each income class, the percentage of taxpayers who (I) are homeowners, (II) are single, (III) are married, (IV) are seniors, or (V) have children;
(iii) Effective tax rates by population distribution expressed as state taxes compared to local taxes;
(iv) Effective tax rates by population distribution expressed as taxes imposed on businesses compared to taxes imposed on individuals; and
(v) Other appropriate taxpayer characteristics, as determined by said commissioner.
(B) For businesses:
(i) Business size as established by gross receipts;
(ii) Legal organization; and
(iii) Industry by NAICS code.
(2) In addition to the information required under subdivision (1) of this subsection, the report shall include the following:
(A) For the personal income tax, information on the distribution of the property tax credit under section 12-704c, the earned income tax credit under section 12-704e, the affected business entity tax credit under section 12-699 and any other modification against the personal income tax that resulted in a revenue loss to the state of at least twenty-five million dollars in the most recent fiscal year prior to the submission of each report. Each such distribution shall be expressed for (i) every ten percentage points, (ii) the top five per cent of all income taxpayers, (iii) the top one per cent of all income taxpayers, and (iv) the top one-half per cent of all income taxpayers;
(B) For property tax, to the extent available, information on the distribution of residential and commercial property and for residential property, the distribution of homeowners and renters; and
(C) For any other tax other than the personal income tax or property tax that generated at least one hundred million dollars in the most recent fiscal year prior to the submission of each report, information on the distribution of any modification against such tax that resulted in a revenue loss to the state of at least twenty-five million dollars in the most recent fiscal year prior to the submission of each report. Each such distribution shall be expressed for (i) every ten percentage points, (ii) the top five per cent of all taxpayers paying such tax, (iii) the top one per cent of all taxpayers paying such tax, and (iv) the top one-half per cent of all taxpayers paying such tax.
(b) The Commissioner of Revenue Services may enter into a contract with any public or private entity for the purpose of preparing the report required pursuant to subsection (a) of this section, provided, if the commissioner enters into such contract, the commissioner shall include in such report the resources that the commissioner deems necessary to allow the Department of Revenue Services to prepare such report in-house.
(P.A. 13-247, S. 330; June Sp. Sess. P.A. 15-5, S. 123; May Sp. Sess. P.A. 16-3, S. 192; June Sp. Sess. P.A. 17-2, S. 108; P.A. 19-117, S. 92; P.A. 22-118, S. 460; P.A. 23-204, S. 375.)
History: P.A. 13-247 effective July 1, 2013; June Sp. Sess. P.A. 15-5 changed deadline for incidence report from December 31, 2014, and biennially thereafter, to February 15, 2017, and biennially thereafter, effective June 30, 2015; May Sp. Sess. P.A. 16-3 amended Subsec. (a) by changing deadline for incidence report from February 15, 2017, and biennially thereafter, to February 15, 2018, and biennially thereafter, and making a technical change, effective June 2, 2016; June Sp. Sess. P.A. 17-2 amended Subsec. (a) by replacing “February 15, 2018” with “February 15, 2020”, effective October 31, 2017; P.A. 19-117 amended Subsec. (a) by replacing “2020” with “2022”, effective June 26, 2019; P.A. 22-118 amended Subsec. (a) by replacing “February 15, 2022” with “December 15, 2023”, adding provisions re incidence report for each of the most recent 10 tax years for which complete data are available and incidence projections for each tax, and requiring, for individuals, tax burden distribution information for the top 5 and the top 1 per cent of all income taxpayers, effective July 1, 2022; P.A. 23-204 substantially revised Subsec. (a) re taxes and information to be included in tax incidence report and amended Subsec. (b) by adding proviso re inclusion in report of resources needed for in-house preparation of report, effective July 1, 2023.
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Sec. 12-7d. Report on the state tax gap. (a) The Commissioner of Revenue Services shall annually:
(1) Estimate the state tax gap and develop an overall strategy to promote compliance and discourage tax avoidance. Such estimate shall include an analysis of income distribution and population distribution expressed for (A) every ten percentage points, (B) the top five per cent of all income taxpayers, (C) the top one per cent of all income taxpayers, and (D) the top one-half of one per cent of all income taxpayers. As used in this section, “tax gap” means the difference between taxes and fees owed under full compliance with all state tax laws and the state taxes and fees voluntarily paid, where such difference may be due to a failure to file taxes, underreporting of tax liability or not paying all taxes and fees owing;
(2) Evaluate the specific staffing needs of the Department of Revenue Services to implement such overall strategy and reduce the state tax gap and determine the progress made, if any, towards filling such staffing needs; and
(3) Conduct (A) a cost benefit analysis of each major tax compliance initiative undertaken by the department in the preceding fiscal year, including tax amnesty programs, and (B) an analysis of audit rates, by income level, undertaken by the department in the preceding fiscal year.
(b) On or before December 15, 2024, and annually thereafter, the commissioner shall submit a report, in accordance with the provisions of section 11-4a, to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding and appropriations. Such report shall be posted on the Department of Revenue Service's Internet web site and shall include (1) the tax gap estimate and analysis and the compliance strategy developed under subdivision (1) of subsection (a) of this section and any information supporting the amount of the tax gap estimate, (2) a summary of the evaluation and determination of the department's staffing needs under subdivision (2) of subsection (a) of this section, and (3) the findings of the analyses conducted under subdivision (3) of subsection (a) of this section.
(c) On or before July 1, 2025, the commissioner shall publish a plan that includes the department's measurable goals for closing the tax gap, specific strategies to achieve such goals and a timetable to measure progress towards closing the tax gap. Such plan shall be posted on the department's Internet web site and updated annually.
(P.A. 23-204, S. 374.)
History: P.A. 23-204 effective July 1, 2023.
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Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty. (a) No officer or employee, including any former officer or former employee, of the state or of any other person who has or had access to returns or return information in accordance with subdivision (12) of subsection (b) of this section shall disclose or inspect any return or return information, except as provided in this section.
(b) The commissioner may disclose (1) returns or return information to (A) an authorized representative of another state agency or office, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any state law is being violated, or (B) an authorized representative of an agency or office of the United States, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any federal law is being violated, provided no such agency or office shall disclose such returns or return information, other than in a judicial or administrative proceeding to which such agency or office is a party pertaining to the enforcement of state or federal law, as the case may be, in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer except that the names and addresses of jurors or potential jurors and the fact that the names were derived from the list of taxpayers pursuant to chapter 884 may be disclosed by the Judicial Branch; (2) returns or return information to the Auditors of Public Accounts, when required in the course of duty under chapter 23; (3) returns or return information to tax officers of another state or of a Canadian province or of a political subdivision of such other state or province or of the District of Columbia or to any officer of the United States Treasury Department or the United States Department of Health and Human Services, authorized for such purpose in accordance with an agreement between this state and such other state, province, political subdivision, the District of Columbia or department, respectively, when required in the administration of taxes imposed under the laws of such other state, province, political subdivision, the District of Columbia or the United States, respectively, and when a reciprocal arrangement exists; (4) returns or return information in any action, case or proceeding in any court of competent jurisdiction, when the commissioner or any other state department or agency is a party, and when such information is directly involved in such action, case or proceeding; (5) returns or return information to a taxpayer or its authorized representative, upon written request for a return filed by or return information on such taxpayer; (6) returns or return information to a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer, when such person establishes, to the satisfaction of the commissioner, that such person has a material interest which will be affected by information contained in such returns or return information; (7) information to the assessor or an authorized representative of the chief executive officer of a Connecticut municipality, when the information disclosed is limited to (A) a list of real or personal property that is or may be subject to property taxes in such municipality, or (B) a list containing the name of each person who is issued any license, permit or certificate which is required, under the provisions of this title, to be conspicuously displayed and whose address is in such municipality; (8) real estate conveyance tax return information or controlling interest transfer tax return information to the town clerk or an authorized representative of the chief executive officer of a Connecticut municipality to which the information relates; (9) estate tax returns and estate tax return information to the Probate Court Administrator or to the court of probate for the district within which a decedent resided at the date of the decedent's death, or within which the commissioner contends that a decedent resided at the date of the decedent's death or, if a decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated, or within which the commissioner contends that real estate or tangible personal property of the decedent is situated; (10) returns or return information to the (A) Secretary of the Office of Policy and Management for purposes of subsection (b) of section 12-7a, and (B) Office of Fiscal Analysis for purposes of, and subject to the provisions of, subdivision (2) of subsection (f) of section 12-7b; (11) return information to the Jury Administrator or Clerk of the United States District Court for the District of Connecticut, when the information disclosed is limited to the names, addresses, federal Social Security numbers and dates of birth, if available, of residents of this state, as defined in subdivision (1) of subsection (a) of section 12-701; (12) returns or return information to any person to the extent necessary in connection with the processing, storage, transmission or reproduction of such returns or return information, and the programming, maintenance, repair, testing or procurement of equipment, or the providing of other services, for purposes of tax administration; (13) without written request and unless the commissioner determines that disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation, returns and return information which may constitute evidence of a violation of any civil or criminal law of this state or the United States to the extent necessary to apprise the head of such agency or office charged with the responsibility of enforcing such law, in which event the head of such agency or office may disclose such return information to officers and employees of such agency or office to the extent necessary to enforce such law; (14) names and addresses of operators, as defined in section 12-407, to tourism districts, as defined in section 10-397; (15) names of each licensed dealer, as defined in section 12-285, and the location of the premises covered by the dealer's license; (16) to a tobacco product manufacturer that places funds into escrow pursuant to the provisions of subsection (a) of section 4-28i, return information of a distributor licensed under the provisions of chapter 214 or chapter 214a, provided the information disclosed is limited to information relating to such manufacturer's sales to consumers within this state, whether directly or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes, as defined in section 4-28h, and further provided there is reasonable cause to believe that such manufacturer is not in compliance with section 4-28i; (17) returns or return information to the State Elections Enforcement Commission, upon written request by said commission, when necessary to investigate suspected violations of state election laws; (18) returns or return information for purposes of, and subject to the conditions of, subsection (e) of section 5-240; (19) to the extent allowable under federal law, return information to another state agency or to support a data request submitted through CP20 WIN, established in section 10a-57g, in accordance with the policies and procedures of CP20 WIN for the purposes of evaluation or research, provided the recipient of such data enters into a data sharing agreement pursuant to section 4-67aa if such recipient is not a state agency; and (20) return information to the Connecticut Health Insurance Exchange pursuant to section 12-156.
(c) Any federal returns or return information made available to the commissioner in accordance with a written agreement between the commissioner and the Internal Revenue Service concerning exchange of information for tax administration purposes, shall not be open to inspection by or disclosed to any individual or disclosed in any manner other than as permitted under the provisions of Section 6103 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended.
(d) (1) The commissioner may, upon request, verify whether or not any license, permit or certificate required under the provisions of this title to be conspicuously displayed has been issued by the commissioner to any particular person.
(2) The commissioner may make public the names and municipality of residence or postal district of persons entitled to tax refunds for purposes of notifying them when the commissioner, after reasonable effort and lapse of time, has been unable to locate such persons.
(e) The commissioner may refuse to open to inspection or disclose to any person any returns or return information made available to the commissioner by any tax officer of another state, a Canadian province or political subdivision of such other state or province or of the District of Columbia or by any officer of the United States Treasury Department or the United States Department of Health and Human Services in accordance with a written agreement between this state and such other state, province, political subdivision, the District of Columbia or department, respectively, which agreement provides that the disclosure of such returns or return information by the commissioner is prohibited. In addition, he may refuse to open to inspection or disclosure to any state or United States agency or office described in subdivision (1) of subsection (b) of this section, returns or return information unless such agency or office shall have: (1) Established and maintained, to the satisfaction of the commissioner, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure or inspection of returns or return information made by or to it; (2) established and maintained, to the satisfaction of the commissioner, a secure area or place in which such returns or return information shall be stored; (3) restricted, to the satisfaction of the commissioner, access to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under this section or by whom inspection may be made under this section; (4) provided such other safeguards which the commissioner prescribes as necessary or appropriate to protect the confidentiality of the returns or return information; (5) furnished a report to the commissioner, at such time and containing such information as the commissioner may prescribe, which describes the procedures established and utilized by such agency or office for ensuring the confidentiality of returns and return information required by this subsection; and (6) upon completion of use of such returns or return information, returned to the commissioner such returns or return information, along with any copies made therefrom, or makes such returns or return information undisclosable in such manner as the commissioner may prescribe and furnishes a written report to the commissioner identifying the returns or return information that were made undisclosable.
(f) Returns and return information shall, without written request, be open to inspection by or disclosure to: (1) Officers and employees of the Department of Revenue Services whose official duties require such inspection or disclosure for tax administration purposes; (2) officers or employees of an agency or office in accordance with subdivision (1) or (13) of subsection (b) of this section whose official duties require such inspection; and (3) officers or employees of any person in accordance with subdivision (12) of subsection (b) of this section, whose duties require such inspection or disclosure.
(g) Any person who violates any provision of this section shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.
(h) For purposes of this section:
(1) “Return” means any tax or information return, declaration of estimated tax, claim for refund, license application, permit application, registration application or other application required by, or provided for or permitted under, the provisions of this or any other title which is filed with the commissioner by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) “Return information” means a taxpayer's identity, the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax collected or withheld, tax underreportings, tax overreportings, or tax payments, whether the taxpayer's return was, is being, or will be examined or subjected to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the commissioner with respect to a return or with respect to the determination of the existence, or possible existence, of liability of any person for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense. “Return information” does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. Nothing in the preceding sentence, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining such standards or the disclosure of the identity of a confidential informant, whether or not a civil or criminal tax investigation has been undertaken or completed.
(3) “Disclosure” means the making known to any person, in any manner whatever, a return or return information.
(4) “Inspection” means any examination of a return or return information.
(5) “Tax administration” means the administration, management, conduct, direction and supervision of the execution and application of the tax laws of this state, and the development and formulation of tax policy relating to existing or proposed tax laws of this state, and includes assessment, collection, enforcement, litigation, publication and statistical gathering functions under such laws.
(1949 Rev., S. 1693; 1969, P.A. 538, S. 1; P.A. 77-382, S. 1, 2; P.A. 82-67, S. 1; P.A. 83-433, S. 1, 2; P.A. 84-479, S. 1, 2; P.A. 89-211, S. 20; P.A. 90-93; P.A. 91-102, S. 1, 2; P.A. 95-23; P.A. 97-165, S. 6, 16; 97-193, S. 4, 5; 97-200, S. 1; 97-243, S. 4, 67; P.A. 98-244, S. 1, 35; P.A. 99-121, S. 1, 28; P.A. 00-174, S. 51, 83; 00-196, S. 2; P.A. 01-2, S. 2, 4; June Sp. Sess. P.A. 01-6, S. 23, 85; June 30 Sp. Sess. P.A. 03-6, S. 238; P.A. 04-218, S. 12; P.A. 05-235, S. 12; 05-251, S. 65; June Sp. Sess. P.A. 05-3, S. 5, 36; P.A. 06-159, S. 4; P.A. 13-150, S. 2; P.A. 17-147, S. 20; June Sp. Sess. P.A. 21-2, S. 272; P.A. 23-46, S. 39; 23-204, S. 236, 301.)
History: 1969 act revised list of persons having access to data to include other officers and departments in the performance of official duties, removing limitation to officers and departments involved in assessing or collecting taxes, and included officers of U.S. treasury department and officers of other states in connection with federal taxes or other states' taxes; P.A. 77-382 added Subsec. (b) re disclosure of information re federal returns provided to commissioner; effect of P.A. 77-614 was to make “commissioner” refer to commissioner of revenue services rather than tax commissioner as previously, effective January 1, 1979; P.A. 82-67 combined in Sec. 12-15 references to limitations on disclosure of information obtained in examining records or returns of taxpayers in the course of duty, which limitations were previously included in Secs. 12-240, 12-426, 12-444 and 12-520, and which are deleted therefrom in P.A. 82-67; P.A. 83-433 inserted provision in Subsec. (a) allowing the commissioner or commissioner's attorney or agent to photocopy or microfilm certain tax information as necessary for administrative purposes; P.A. 84-479 amended Subsec. (a) so as to enable the commissioner to photocopy or microfilm tax records whenever necessary in the administration of state taxes, without limitation related to the specific purposes for disclosure as allowed under this section; P.A. 89-211 clarified reference to the Internal Revenue Code of 1986; P.A. 90-93 amended Subsec. (a) so as to provide with respect to each type of disclosure allowed that it applies to returns or return information, or to returns only, as in the case of disclosure to a successor, receiver, trustee, etc., added Subsec. (c) allowing disclosure as necessary for certain verification by the commissioner, in the processing of returns or return information or for purposes of tax administration and added Subsec. (d) defining “return”, “return information” and “disclosure”; P.A. 91-102 added Subsec. (a)(7) and (8) re information to municipal assessors and re information to town clerks, and added Subsec. (c)(3) re nondisclosure of certain information from other jurisdictions; P.A. 95-23 added prohibition on disclosure of confidential taxpayer information by former state employees and current and former employees of private contractors having access to returns and return information and required secure storage of information and return to the department; P.A. 97-165 added Subsec. (a)(9) re estate tax return and return information to the probate court and probate court administrator, effective July 1, 1997; P.A. 97-193 added Subsec. (a)(10) re return and return information to the Secretary of the Office of Policy and Management, effective June 24, 1997, and applicable to income years commencing on or after January 1, 1998; P.A. 97-200 amended Subsec. (a)(1) by specifying that names and addresses of jurors or potential jurors and fact that names were derived from list of taxpayers may be disclosed to judicial branch, and by adding Subdiv. (11) re return information disclosed to jury administrator of residents of state; P.A. 97-243 amended Subsec. (a) to allow disclosure to an authorized representative of a state agency and the chief executive officer of a municipality instead of the assessor or the town clerk, added Subsec. (c)(4) allowing the commissioner to voluntarily disclose information to another state agency or agency of the federal government when it is believed that a state or federal law is broken, and amended definition of “return” in Subsec. (e)(1), effective July 1, 1997; P.A. 98-244 reorganized section and added provisions re authorized representative of a municipality and of an agency or office of the United States, effective June 8, 1998; P.A. 99-121 amended Subsec. (b) to allow the department to disclose tax return information to a successor that has a material interest which is affected by the information contained in the return, effective June 3, 1999; P.A. 00-174 amended Subsec. (a) by making a technical change and added Subsec. (b)(14) re information which may be provided to tourism districts and making a technical change, effective May 26, 2000; P.A. 00-196 made a technical change in Subsec. (a); P.A. 01-2 added Subsec. (b)(15) re disclosure of names and locations of cigarette dealers, effective March 30, 2001; June Sp. Sess. P.A. 01-6 amended Subsec. (d) to designate existing provisions as Subdiv. (1), making a technical change for purposes of gender neutrality therein, and to add new Subdiv. (2) re publication of information about persons entitled to tax refunds, effective July 1, 2001; June 30 Sp. Sess. P.A. 03-6 made a technical change in Subsec. (b)(7) and changed section reference for tourism districts in Subsec. (b)(14), effective August 20, 2003; P.A. 04-218 added Subsec. (b)(16) re disclosure of return information of certain tobacco distributors, effective June 8, 2004; P.A. 05-235 added new Subdiv. In Subsec. (b), designated as (18), re disclosure of returns or return information to State Elections Enforcement Commission when necessary to investigate suspected violations of state election laws, effective July 1, 2005; P.A. 05-251 added Subsec. (b)(17) re disclosure of returns or return information for purposes of Sec. 12-217z, effective June 30, 2005, and applicable to income years commencing January 1, 2005; June Sp. Sess. P.A. 05-3 amended Subsec. (b)(17) to provide that a copy of the return filed with commissioner shall not be included, and changed effective date of P.A. 05-251, S. 65 to July 1, 2005, effective June 30, 2005; P.A. 06-159 amended Subsec. (b)(10) by designating provision re disclosure to secretary as Subpara. (A) and adding Subpara. (B) re disclosure to Office of Fiscal Analysis for certain purposes, effective July 1, 2006; P.A. 13-150 amended Subsec. (b) by adding Subdiv. (19) re disclosure of returns or return information for purposes of Sec. 5-240(e), effective June 25, 2013; P.A. 17-147 amended Subsec. (b)(12) by deleting “pursuant to regulations adopted by the commissioner,”, effective July 7, 2017; June Sp. Sess. P.A. 21-2 amended Subsec. (b) by adding Subdiv. (20) re disclosure of return information to another state agency, to support a data request through CP20 WIN or pursuant to a data sharing agreement; P.A. 23-46 amended Subsec. (b)(11) by adding disclosure of return information to the Clerk of the United States District Court for the District of Connecticut, effective June 13, 2023; P.A. 23-204 amended Subsec. (b) by deleting former Subdiv. (17) re disclosure of returns or return information for purposes of Sec. 12-217z and redesignating existing Subdivs. (18) to (20) as Subdivs. (17) to (19), effective July 1, 2023, and further amended Subsec. (b) by adding Subdiv. 21, codified by the Revisors as Subdiv. (20), re information disclosure to Connecticut Health Insurance Exchange, effective January 1, 2024.
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Sec. 12-15b. Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure. (a) The Commissioner of Revenue Services shall revise the tax return form prescribed under chapter 229 to include space on the tax return for residents to authorize the Connecticut Health Insurance Exchange to contact such residents regarding enrollment through the exchange. The commissioner, in consultation with the exchange, shall develop language to be included on the tax return form and include in the instructions accompanying the tax return a description of how the authorization provided will be relayed to the exchange.
(b) The Commissioner of Revenue Services, in consultation with the Commissioner of Social Services, shall enter into a memorandum of understanding with the exchange that sets forth the specific taxpayer information to be disclosed upon authorization pursuant to subsection (a) of this section and contains the terms and conditions for such disclosure. Any return or return information disclosed by the commissioner shall not be redisclosed by the recipient to a third party without permission from the commissioner and shall only be used by the exchange in the manner prescribed in the memorandum of understanding.
(P.A. 23-204, S. 300.)
History: P.A. 23-204 effective January 1, 2024.
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Sec. 12-18b. Grants in lieu of taxes for certain property. (a) For the purposes of this section:
(1) “College and hospital property” means all real property described in subsection (a) of section 12-20a;
(2) “Equalized net grand list per capita” means the grand list of a municipality upon which taxes were levied for the general expenses of such municipality three years prior to the fiscal year in which a grant under this section is to be paid, equalized in accordance with the provisions of section 10-261a and divided by the total population of such municipality;
(3) “Municipality” means any town, city, borough, consolidated town and city and consolidated town and borough;
(4) “State, municipal or tribal property” means all real property described in subsection (a) of section 12-19a;
(5) “Tier one municipality” means a municipality with an equalized net grand list per capita of less than one hundred thousand dollars;
(6) “Tier two municipality” means a municipality with an equalized net grand list per capita of one hundred thousand dollars to two hundred thousand dollars; and
(7) “Tier three municipality” means a municipality with an equalized net grand list per capita of greater than two hundred thousand dollars.
(b) Notwithstanding the provisions of sections 12-19a and 12-20a, on or before September thirtieth, annually, all funds appropriated for state grants in lieu of taxes shall be payable to municipalities and fire districts pursuant to the provisions of this section. On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due, as a state grant in lieu of taxes, to each municipality and fire district in this state wherein college and hospital property is located and to each municipality and fire district in this state wherein state, municipal or tribal property, except that which was acquired and used for highways and bridges, but not excepting property acquired and used for highway administration or maintenance purposes, is located. Such determination shall be calculated based on assessed values provided to the Office of Policy and Management prior to the preceding April first, pursuant to section 12-19b.
(1) The grant payable to any municipality or fire district for state, municipal or tribal property under the provisions of this section in the fiscal year ending June 30, 2022, and each fiscal year thereafter, shall be equal to the total of:
(A) One hundred per cent of the property taxes that would have been paid with respect to any facility designated by the Commissioner of Correction, on or before August first of each year, to be a correctional facility administered under the auspices of the Department of Correction or a juvenile residential center under direction of the Judicial Branch that was used for incarcerative purposes during the preceding fiscal year. If a list containing the name and location of such designated facilities and information concerning their use for purposes of incarceration during the preceding fiscal year is not available from the Secretary of the State on August first of any year, the Commissioner of Correction shall, on said date, certify to the Secretary of the Office of Policy and Management a list containing such information;
(B) One hundred per cent of the property taxes that would have been paid with respect to that portion of the John Dempsey Hospital located at The University of Connecticut Health Center in Farmington that is used as a permanent medical ward for prisoners under the custody of the Department of Correction. Nothing in this section shall be construed as designating any portion of The University of Connecticut Health Center John Dempsey Hospital as a correctional facility;
(C) One hundred per cent of the property taxes that would have been paid on any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation on or after June 8, 1999;
(D) One hundred per cent of the property taxes that would have been paid with respect to the property and facilities owned by the Connecticut Port Authority;
(E) Subject to the provisions of subsection (c) of section 12-19a, sixty-five per cent of the property taxes that would have been paid with respect to the buildings and grounds comprising Connecticut Valley Hospital and Whiting Forensic Hospital in Middletown;
(F) With respect to any municipality in which more than fifty per cent of the property is state-owned real property, one hundred per cent of the property taxes that would have been paid with respect to such state-owned property;
(G) Forty-five per cent of the property taxes that would have been paid with respect to all municipally owned airports; except for the exemption applicable to such property, on the assessment list in such municipality for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The grant provided pursuant to this section for any municipally owned airport shall be paid to any municipality in which the airport is located, except that the grant applicable to Sikorsky Airport shall be paid one-half to the town of Stratford and one-half to the city of Bridgeport;
(H) One hundred per cent of the property taxes that would have been paid with respect to any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation prior to June 8, 1999, or taken into trust by the federal government for the Mohegan Tribe of Indians of Connecticut, provided the real property subject to this subparagraph shall be the land only, and shall not include the assessed value of any structures, buildings or other improvements on such land; and
(I) Forty-five per cent of the property taxes that would have been paid with respect to all other state-owned real property.
(2) The grant payable to any municipality or fire district for college and hospital property under the provisions of this section in the fiscal year ending June 30, 2017, and each fiscal year thereafter, shall be equal to the total of seventy-seven per cent of the property taxes that, except for any exemption applicable to any college and hospital property under the provisions of section 12-81, would have been paid with respect to college and hospital property on the assessment list in such municipality or fire district for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable.
(c) The Secretary of the Office of Policy and Management shall list municipalities, boroughs and fire districts based on the equalized net grand list per capita. Boroughs and fire districts shall have the same equalized net grand list per capita as the town, city, consolidated town and city or consolidated town and borough in which such borough or fire district is located.
(d) For the fiscal year ending June 30, 2022, and each fiscal year thereafter:
(1) The total amount of the grants paid to a municipality or fire district pursuant to the provisions of this subsection shall not be lower than the total amount of the payment in lieu of taxes grants received by such municipality or fire district for the fiscal year ending June 30, 2021.
(2) If the total of grants payable to each municipality and fire district in accordance with the provisions of subsections (b) and (e) of this section exceeds the amount appropriated for the purposes of said subsection for a fiscal year:
(A) Each tier one municipality shall receive fifty-three per cent of the grant amount payable to such municipality as calculated under subsection (b) of this section;
(B) Each tier two municipality shall receive forty-three per cent of the grant amount payable to such municipality as calculated under subsection (b) of this section; and
(C) Each tier three municipality shall receive thirty-three per cent of the grant amount payable to such municipality as calculated under subsection (b) of this section.
(3) Each municipality designated as an alliance district pursuant to section 10-262u or in which more than fifty per cent of the property is state-owned real property shall be classified as a tier one municipality.
(4) Each fire district shall receive the same percentage of the grant amount payable to the municipality in which it is located.
(5) (A) If the total of grants payable to each municipality and fire district in accordance with the provisions of subsection (b) of this section exceeds the amount appropriated for the purposes of said subsection, but such appropriated amount exceeds the amount required for grants payable to each municipality and fire district in accordance with the provisions of subdivisions (1) to (4), inclusive, of this subsection, the amount of the grant payable to each municipality and fire district shall be increased proportionately.
(B) If the total of grants payable to each municipality and fire district in accordance with the provisions of subdivisions (1) to (4), inclusive, of this subsection exceeds the amount appropriated for the purposes of said subdivisions, the amount of the grant payable to each municipality and fire district shall be reduced proportionately, except that no grant shall be reduced below the amount set forth in subdivision (1) of this subsection.
(e) Notwithstanding the provisions of subsections (a) to (d), inclusive, of this section and sections 12-19b and 12-20b:
(1) The grant payable to any municipality or fire district with respect to a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems shall be one hundred per cent;
(2) For any municipality receiving payments under section 15-120ss, property located in such municipality at Bradley International Airport shall not be included in the calculation of any state grant in lieu of taxes pursuant to this section;
(3) The city of Bridgeport shall be due five million dollars, annually, which amount shall be in addition to the amount due such city pursuant to the provisions of subsection (b) or (d) of this section;
(4) There shall be an amount due the town of Voluntown, with respect to any state-owned forest, of an additional sixty thousand dollars, annually, for reimbursement to municipalities for loss of taxes on private tax-exempt property;
(5) The amount due the town of Branford, with respect to the Connecticut Hospice located in said town, shall be one hundred thousand dollars, annually, for reimbursement to municipalities for loss of taxes on private tax-exempt property; and
(6) The amount due the city of New London, with respect to the United States Coast Guard Academy located in said city, shall be one million dollars, annually, for reimbursement to municipalities for loss of taxes on private tax-exempt property.
(f) For purposes of this section, any real property that is owned by The University of Connecticut Health Center Finance Corporation established pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary corporations established pursuant to subdivision (13) of section 10a-254 and that is free from taxation pursuant to the provisions of section 10a-259 shall be deemed to be state-owned real property.
(P.A. 15-244, S. 183; P.A. 16-146, S. 1; May Sp. Sess. P.A. 16-2, S. 43; May Sp. Sess. P.A. 16-3, S. 190; P.A. 18-86, S. 53; P.A. 21-3, S. 5; June Sp. Sess. P.A. 21-2, S. 445; P.A. 22-74, S. 18; 22-110, S. 36; P.A. 23-46, S. 1; 23-204, S. 76, 139.)
History: P.A. 15-244 effective July 1, 2016; P.A. 16-146 amended Subsec. (a) by adding Subdiv. (16) defining “mill rate”, amended Subsec. (b)(2)(A) by replacing “institution of higher education or general hospital facility” with “college and hospital property”, amended Subsec. (e) by adding “, except for any exemption applicable to any college and hospital property under the provisions of section 12-81,” in Subdiv. (1)(B), adding “, except for any exemption applicable to any state property under the provisions of section 12-81,” in Subdiv. (1)(C), and adding “and said subdivision” and replacing “that would have been paid on select college and hospital property” and “that would have been paid on select state property” with “pursuant to this subsection” in Subdiv. (2), and made technical changes, effective July 1, 2016; May Sp. Sess. P.A. 16-2 amended Subsec. (d) by replacing “select payment in lieu of taxes account” with “Municipal Revenue Sharing Fund established in section 4-66p” in provision re additional payment in lieu of taxes grant in Subdiv. (2) and reducing grant amounts, and made technical changes, effective July 1, 2016; May Sp. Sess. P.A. 16-3 amended Subsec. (e) by redesignating existing Subdiv. (1) as Subdiv. (2) and amending same by replacing “June 30, 2018” with “June 30, 2020”, adding new Subdiv. (1) re grants payable to each municipality and district for fiscal years ending June 30, 2018, and June 30, 2019, and redesignating existing Subdiv. (2) as Subdiv. (3) and amending same by making a conforming change, effective July 1, 2016; P.A. 18-86 amended Subsec. (b)(1)(D) by adding reference to Whiting Forensic Hospital, effective June 4, 2018; P.A. 21-3 substantially revised section re calculation of payment of grants in lieu of taxes when total of grants payable under Subsec. (b) exceeds amount appropriated for a fiscal year, effective July 1, 2021; June Sp. Sess. P.A. 21-2 amended Subsec. (b) by adding references to district, and replacing “June 30, 2017” with “June 30, 2022”, adding new Subpara. (D) re property and facilities owned by Connecticut Port Authority, redesignating existing Subparas. (D) to (H) as Subparas. (E) to (I) and replacing “Forty-five” with “One hundred” in redesignated Subdiv. (1)(H), amended Subsec. (d) by replacing references to amount of grant paid with references to total amount of grants paid in Subdiv. (1) and making a technical change in Subdiv. (2), and amended Subsec. (e)(3) by deleting Subpara. (A) re payment from annual appropriation and Subpara. (B) designator, effective July 1, 2021; P.A. 22-74 amended Subsec. (a) by deleting Subdiv. (2) defining “district” and redesignating existing Subdivs. (3) to (8) as Subdivs. (2) to (7), amended Subsec. (b) by adding “on or before May thirtieth, annually,”, and specifying process for calculating determination of amount due, and changed references to “district” or “districts” to “fire district” or “fire districts”, effective July 1, 2022; P.A. 22-110 amended Subsec. (f) by replacing “the John Dempsey Hospital” with “The University of Connecticut Health Center”; P.A. 23-46 amended Subsec. (a)(1)(A) by replacing “juvenile detention center” with “juvenile residential center” and replacing “Department of Children and Families” with “Judicial Branch”, effective June 13, 2023; P.A. 23-204 amended Subsec. (b) by replacing “May thirtieth” with “September thirtieth”, amended Subsec. (d)(2) by replacing reference to Subsec. (b) with reference to Subsecs. (b) and (e), and amended Subsec. (e) by adding reference to Secs. 12-19b and 12-20b, deleting reference to thirtieth day of September in Subdiv. (3), adding Subdivs. (4) to (6) re amounts due to Voluntown, Branford and New London, respectively, and making technical and conforming changes, effective June 12, 2023, and amended Subsec. (d)(2) by replacing “fifty” with “fifty-three” in Subpara. (A), replacing “forty” with “forty-three” in Subpara. (B) and replacing “thirty” with “thirty-three” in Subpara. (C), effective July 1, 2023.
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Sec. 12-19b. Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals. Not later than April first in any assessment year, any town, borough or fire district to which a grant is payable under the provisions of section 12-18b or 12-19a shall provide the Secretary of the Office of Policy and Management with the assessed valuation of the real property eligible therefor as of the first day of October immediately preceding, adjusted in accordance with any gradual increase in or deferment of assessed values of real property implemented in accordance with section 12-62c, which is required for computation of such grant. Any town, borough or fire district that neglects to transmit to the secretary the assessed valuation as required by this section shall forfeit two hundred fifty dollars to the state, provided the secretary may waive such forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54. Said secretary may, on or before the first day of August of the state fiscal year in which such grant is payable, reevaluate any such property when, in the secretary's judgment, the valuation is inaccurate and shall notify such town, borough or fire district of such reevaluation by certified or registered mail. Any town, borough or fire district aggrieved by the action of the secretary under the provisions of this section may, not later than ten business days following receipt of such notice, appeal to the secretary for a hearing concerning such reevaluation. Such appeal shall be in writing and shall include a statement as to the reasons for such appeal. The secretary shall, not later than ten business days following receipt of such appeal, grant or deny such hearing by notification in writing, including in the event of a denial, a statement as to the reasons for such denial. Such notification shall be sent by certified or registered mail. If any town, borough or fire district is aggrieved by the action of the secretary following such hearing or in denying any such hearing, the town, borough or fire district may not later than ten business days after receiving such notice, appeal to the superior court for the judicial district wherein such town, borough or fire district is located. Any such appeal shall be privileged.
(1969, P.A. 766, S. 2; P.A. 76-436, S. 298, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 1, 127; P.A. 79-610, S. 2, 47; P.A. 81-305; P.A. 85-371, S. 1, 10; P.A. 87-115, S. 3, 8; 87-399, S. 2, 4; P.A. 88-230, S. 1, 12; 88-292, S. 2, 4; P.A. 90-98, S. 1, 2; 90-230, S. 17, 101; P.A. 91-79, S. 1, 4; P.A. 93-142, S. 4, 7, 8; 93-434, S. 2, 20; P.A. 95-220, S. 4–6; 95-283, S. 12, 68; P.A. 96-112, S. 1; 96-261, S. 3, 4; P.A. 97-261, S. 2, 3; P.A. 98-217, S. 2, 4; June Sp. Sess. P.A. 01-6, S. 58, 85; P.A. 06-148, S. 6; 06-187, S. 1; P.A. 15-244, S. 187; June Sp. Sess. P.A. 21-2, S. 446; P.A. 22-74, S. 19; P.A. 23-204, S. 77.)
History: P.A. 76-436 substituted superior court for court of common pleas and included judicial districts, effective July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 78-280 deleted reference to counties; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 81-305 changed annual date from March first to January first for towns to submit assessed valuation of state-owned land and buildings for purposes of state grants in lieu of taxes on state-owned real property; P.A. 85-371 extended final date for review by the secretary to the January first following deadline for receipt of statements, effective July 1, 1985, and applicable to any grant or claim information received by the secretary of the office of policy and management on or after that date; P.A. 87-115 added the provision for forfeiture by any town which neglects to transmit the assessed valuation as required and provided for waiver of such forfeiture in accordance with regulations to be adopted, effective May 11, 1987, and applicable to assessed valuations to be submitted on January 1, 1988, and thereafter; P.A. 87-399 changed valuation date from January first to April first, and changed reevaluation date from January first next succeeding valuation date to July fifteenth in the year following valuation date, effective June 26, 1987, and applicable to grants payable in the fiscal year commencing July 1, 1987, and thereafter; P.A. 88-292 provided clarification that the assessed value of state-owned real property is determined as of October first immediately preceding the date for submission and established September first of the year in which the grant is payable as the date by which the secretary of the office of policy and management must have completed any reevaluation of such property; P.A. 90-230 corrected an omission; P.A. 91-79 provided for the recognition of any gradual increase in assessed value related to a phase-in of a revaluation, effective April 26, 1991, and applicable to assessment years of municipalities commencing on or after October 1, 1991; P.A. 93-434 provided that assessed valuation be adjusted in accordance with any deferment and inserted reference to Sec. 12-62a(e), effective June 30, 1993, and applicable to assessment years commencing on and after October 1, 1992; P.A. 95-283 changed location of appeal from the judicial district in which the town is located to the judicial district of Hartford-New Britain, effective October 1, 1996 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of “judicial district of Hartford” for “judicial district of Hartford-New Britain” in 1995 public and special acts, effective September 1, 1998); P.A. 96-112 would have changed deadline for secretary to reevaluate property, from September first to August first, and added provisions authorizing aggrieved town to appeal to secretary before appealing to Superior Court, but failed to take effect because it amended the version of the section amended by P.A. 95-283 which was repealed in its entirety by P.A. 96-261; P.A. 96-261 repealed changes made by P.A. 95-283, effective June 10, 1996; P.A. 97-261 added municipally owned airports, effective July 1, 1997; P.A. 98-217 changed deadline by which the Office of Policy and Management must notify municipalities of adjustments and added process by which municipalities appeal decisions prior to filing a Superior Court appeal, effective July 1, 1998; June Sp. Sess. P.A. 01-6 provided for notification by certified or registered mail, applied section to boroughs, provided that appeals of the secretary's decision shall be taken not later than ten business days after receiving notice of the decision and made technical changes, effective July 1, 2001; P.A. 06-148 made a technical change, effective June 6, 2006; P.A. 06-187 designated existing provisions as Subsec. (a) and added Subsec. (b) re annual payment to Voluntown with respect to any state-owned forest, effective July 1, 2006; P.A. 15-244 amended Subsec. (a) by adding reference to grants payable under Sec. 12-18b and amended Subsec. (b) by replacing reference to Sec. 12-19a with reference to Sec. 12-18b, effective July 1, 2016; June Sp. Sess. P.A. 21-2 amended Subsec. (a) by adding references to district and to definition in Sec. 7-324, and making technical and conforming changes, and amended Subsec. (b) by replacing reference to annual appropriation with reference to municipal revenue sharing account, effective July 1, 2021; P.A. 22-74 amended Subsec. (a) by substituting “fire district” for “district”, deleting reference to definition in Sec. 7-324, and making a technical change, effective July 1, 2022; P.A. 23-204 deleted Subsec. designator (a) and former Subsec. (b) re amount due to Voluntown for state-owned forest, effective July 1, 2023.
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Sec. 12-20b. Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals. Not later than April first in each year, any municipality to which a grant is payable under the provisions of section 12-18b or 12-20a shall provide the Secretary of the Office of Policy and Management with the assessed valuation of the tax-exempt real property as of the immediately preceding October first, adjusted in accordance with any gradual increase in or deferment of assessed values of real property implemented in accordance with section 12-62c, which is required for computation of such grant. Any municipality which neglects to transmit to the Secretary of the Office of Policy and Management the assessed valuation as required by this section shall forfeit two hundred fifty dollars to the state, provided the secretary may waive such forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54. Said secretary may, on or before the first day of August of the state fiscal year in which such grant is payable, reevaluate any such property when, in his or her judgment, the valuation is inaccurate and shall notify such municipality of such reevaluation. Any municipality aggrieved by the action of said secretary under the provisions of this section may, not later than ten business days following receipt of such notice, appeal to the secretary for a hearing concerning such reevaluation, provided such appeal shall be in writing and shall include a statement as to the reasons for such appeal. The secretary shall, not later than ten business days following receipt of such appeal, grant or deny such hearing by notification in writing, including in the event of a denial, a statement as to the reasons for such denial. If any municipality is aggrieved by the action of the secretary following such hearing or in denying any such hearing, the municipality may not later than two weeks after such notice, appeal to the superior court for the judicial district in which the municipality is located. Any such appeal shall be privileged. If any recomputation is effected as the result of the provisions of this section on or after the January first following the date on which the municipality has provided the assessed valuation in question, any adjustments to the amount due to any municipality for the period for which such adjustments were made shall be made in the next payment the Treasurer shall make to such municipality pursuant to this section.
(P.A. 78-213, S. 2, 3; 78-303, S. 85, 136; P.A. 79-610, S. 2, 47; P.A. 81-472, S. 97, 159; P.A. 84-272, S. 1, 2; P.A. 85-371, S. 3, 10; P.A. 87-115, S. 4, 8; 87-418, S. 2, 3; P.A. 88-43, S. 2, 3; 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 91-79, S. 2, 4; P.A. 93-142, S. 4, 7, 8; 93-434, S. 3, 20; P.A. 95-220, S. 4–6; 95-283, S. 13, 68; P.A. 96-112, S. 2; 96-261, S. 3, 4; P.A. 98-217, S. 3, 4; June 30 Sp. Sess. P.A. 03-6, S. 187; P.A. 05-287, S. 18; June Sp. Sess. P.A. 05-3, S. 32; P.A. 06-148, S. 7; 06-187, S. 2; P.A. 15-244, S. 189; June Sp. Sess. P.A. 21-2, S. 447; P.A. 23-204, S. 78.)
History: P.A. 78-303 allowed change from tax commissioner to commissioner of revenue services called for in P.A. 77-614; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 81-472 replaced obsolete reference to county with reference to judicial district; P.A. 84-272 changed from July first to August first, the date by which a municipality must provide the assessed valuation of tax-exempt real property required for computation of the state grant; P.A. 85-371 extended final date for review by the secretary to August first following deadline for receipt of statements and added provisions concerning adjustments in amount due to towns resulting from a recomputation, effective July 1, 1985, and applicable to any grant or claim information received by the secretary of the office of policy and management on or after said date; P.A. 87-115 added the provision for forfeiture by any municipality which neglects to transmit the assessed valuation as required and provided for waiver of such forfeiture in accordance with regulations to be adopted, effective May 11, 1987, and applicable to assessed valuations to be submitted on August 1, 1988, and thereafter; P.A. 87-418 changed valuation date from August first to January first; changed reevaluation date from August first next succeeding valuation date to September first next following; changed date re recomputation effect from November first to September first; changed date for order by comptroller from December fifteenth to September fifteenth, and changed date for payment by treasurer from December thirty-first to September thirtieth; P.A. 88-43 changed the annual date, from January first to April first next following, when a municipality shall provide the assessed valuation, as of October first immediately preceding, as required for computation of the grant in lieu of taxes on real property of private colleges and general hospitals, effective April 13, 1988, and applicable to the assessment year in any municipality commencing October 1, 1988, and each assessment year thereafter; P.A. 91-79 provided for the recognition of any gradual increase in assessed value related to a phase-in of a revaluation, effective April 26, 1991, and applicable to assessment years of municipalities commencing on or after October 1, 1991; P.A. 93-434 provided that assessed valuation be adjusted in accordance with any deferment and inserted reference to Sec. 12-62a(e), effective June 30, 1993, and applicable to assessment years commencing on and after October 1, 1992; P.A. 95-283 changed location of appeal from the judicial district in which the municipality is located to the judicial district of Hartford-New Britain, effective October 1, 1996 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of “judicial district of Hartford” for “judicial district of Hartford-New Britain” in 1995 public and special acts, effective September 1, 1998); P.A. 96-112 would have changed deadline for secretary to reevaluate property from September first to August first and added provisions authorizing aggrieved municipality to appeal to secretary before appealing to Superior Court, but failed to take effect because it amended the version of the section amended by P.A. 95-283 which was repealed in its entirety by P.A. 96-261; P.A. 96-261 repealed changes made by P.A. 95-283, effective June 10, 1996; P.A. 98-217 changed deadline by which the Office of Policy and Management must notify municipalities of adjustments and added process by which municipalities appeal decisions prior to filing a Superior Court appeal, effective July 1, 1998; June 30 Sp. Sess. P.A. 03-6 designated existing provisions as Subsec. (a) and added Subsec. (b) re Connecticut Hospice in Branford, effective August 20, 2003, and applicable to assessment years commencing on or after October 1, 2002; P.A. 05-287 amended Subsec. (a) to make technical changes, replace reference to September first with reference to September fifteenth and replace “fifteenth day of September following” with “fifth business day following September fifteenth”, effective July 13, 2005; June Sp. Sess. P.A. 05-3 added Subsec. (c) re the United States Coast Guard Academy in New London, effective July 1, 2005; P.A. 06-148 made a technical change in Subsec. (a), effective June 6, 2006; P.A. 06-187 amended Subsec. (c) to change amount of annual payment to New London with respect to the United States Coast Guard Academy from $500,000 to $1,000,000, effective July 1, 2006; P.A. 15-244 amended Subsec. (a) by adding reference to grants payable under Sec. 12-18b, making technical changes and replacing reference to Sec. 12-20a re certification to the Comptroller with reference to Sec. 12-18b, and amended Subsecs. (b) and (c) by replacing references to Sec. 12-20a with references to Sec. 12-18b, effective July 1, 2016; June Sp. Sess. P.A. 21-2 amended Subsecs. (b) and (c) by replacing references to annual appropriation with references to municipal revenue sharing account, effective July 1, 2021; P.A. 23-204 amended Subsec. (a) by deleting Subsec. designator and provisions re certification by Secretary of Office of Policy and Management to Comptroller of amount due each municipality, and deleted former Subsecs. (b) and (c) re amount due to Branford for Connecticut Hospice and to New London for United States Coast Guard Academy, respectively, effective July 1, 2023.
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Sec. 12-20e. (Note: This section is effective June 1, 2024.) Grants in lieu of taxes for workforce housing development projects. (a) Beginning with the fiscal year commencing July 1, 2025, the Secretary of the Office of Policy and Management shall pay a state grant in lieu of taxes to any municipality that has opted to partially exempt from real property tax a workforce housing development project under section 12-81nn and submitted an application for such grant. A municipality shall apply for such grant annually on a form and in a manner prescribed by the secretary. On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due to such municipality, in accordance with this section.
(b) Any grant payable to any municipality that applies for a grant under the provisions of this section shall be equal to seventy per cent of the property taxes that, except for any exemption applicable to any such housing authority property under the provisions of chapter 128, would have been paid with respect to such exempt real property on the assessment list in such municipality for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable, for a maximum of seven assessment years. The amount of the grant payable to each municipality in any year in accordance with this section shall be reduced proportionately in the event that the total of such grants in such year exceeds the amount appropriated for the purposes of this section with respect to such year.
(P.A. 23-207, S. 33.)
History: P.A. 23-207 effective June 1, 2024.
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