Connecticut SB 477: AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS, A MUNICIPAL OPTION TO ABATE DELINQUENT PROPERTY TAXES ON CERTAIN PARCELS OF LAND, ALLOCATIONS OF CERTAIN STATE FUNDS AND ITEMS IMPLEMENTING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027.

Bill Text

Substitute Senate Bill No. 477 
 
Public Act No. 26-76 
 
 
AN  ACT  CONCERNING  THE  FAILURE  TO  FILE  FOR  CERTAIN 
GRAND  LIST  EXEMPTIONS,  A  MUNICIPAL  OPTION  TO  ABATE 
DELINQUENT  PROPERTY  TAXES  ON  CERTAIN  PARCELS  OF 
LAND,  ALLOCATIONS  OF CERTAIN  STATE  FUNDS  AND  ITEMS 
IMPLEMENTING   THE   STATE   BUDGET   FOR   THE   BIENNIUM 
ENDING JUNE 30, 2027. 
Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly convened: 
 
Section  1.  (Effective  July  1,  2026)  Notwithstanding  the  provisions  of 
subdivision  (76)  of  section  12-81  of  the  general  statutes,  any  person 
otherwise  eligible  for  a  2025  grand  list  exemption  pursuant  to  said 
subdivision in the town of Berlin, except that such person failed to file 
the  required  statement  within  the  time  period  prescribed,  shall  be 
regarded  as  having  filed  such  statement  in  a  timely  manner  if  such 
person files such statement not later than thirty days after the effective 
date  of  this  section and  pays  the  late  filing  fee  pursuant  to  section  12-
81k of the general statutes. Upon confirmation of the receipt of such fee 
and  verification  of  the  exemption  eligibility  of  such  property,  the 
assessor shall approve the exemption for such property. If taxes, interest 
or penalties have been paid on the property for which such exemption 
is  approved,  the  town  of  Berlin  shall  reimburse  such  person  in  an 
amount equal to the amount by which such taxes, interest and penalties 
exceed  any  taxes  payable  if  the  statement  had  been  filed  in  a  timely 
manner. 

Substitute Senate Bill No. 477 
 
Public Act No. 26-76 2 of 112 
 
Sec.  2. (Effective  July  1,  2026)  Notwithstanding  the  provisions  of 
subparagraph  (A)  of  subdivision  (7)  of  section  12-81  of  the  general 
statutes and section 12-87a of the general statutes, any person otherwise 
eligible for a 2025 grand list exemption pursuant to said subdivision (7) 
in  the  town  of  Lebanon,  except  that  such  person  failed  to  file  the 
required statement within the time period prescribed, shall be regarded 
as  having  filed  such  statement  in  a  timely  manner  if  such  person  files 
such statement not later than thirty days after the effective date of this 
section  and  pays  the  late  filing  fee  pursuant  to  section  12-87a  of  the 
general  statutes.  Upon  confirmation  of  the  receipt  of  such  fee  and 
verification  of  the  exemption  eligibility  of  such  property,  the  assessor 
shall  approve  the  exemption  for  such  property.  If  taxes,  interest  or 
penalties have been paid on the property for which such exemption is 
approved,  the  town  of  Lebanon  shall  reimburse  such  person  in  an 
amount equal to the amount by which such taxes, interest and penalties 
exceed  any  taxes  payable  if  the  statement  had  been  filed  in  a  timely 
manner. 
Sec.  3.  (Effective  July  1,  2026)  Notwithstanding  the  provisions  of 
subparagraph  (A)  of  subdivision  (7)  of  section  12-81  of  the  general 
statutes and section 12-87a of the general statutes, any person otherwise 
eligible for a 2025 grand list exemption pursuant to said subdivision in 
the  city  of  Meriden,  except  that  such  person  failed  to  file  the  required 
statement within the time period prescribed, shall be regarded as having 
filed  such  statement  in  a  timely  manner  if  such  person  files  such 
statement not later than thirty days after the effective date of this section 
and  pays  the  late  filing  fee  pursuant  to  section  12-87a  of  the  general 
statutes. Upon confirmation of the receipt of such fee and verification of 
the exemption eligibility of such property, the assessor shall approve the 
exemption  for  such  property.  If  taxes,  interest  or  penalties  have  been 
paid on the property for which such exemption is approved, the city of 
Meriden shall reimburse such person in an amount equal to the amount 
by which such taxes, interest and penalties exceed any taxes payable if 

Substitute Senate Bill No. 477 
 
Public Act No. 26-76 3 of 112 
 
the statement had been filed in a timely manner. 
Sec.  4.  (Effective  July  1,  2026)  Notwithstanding  the  provisions  of 
subdivision  (76)  of  section  12-81  of  the  general  statutes,  any  person 
otherwise  eligible  for  a  2024  grand  list  exemption  pursuant  to  said 
subdivision in the city of Middletown, except that such person failed to 
file  the required  statement  within  the  time  period  prescribed,  shall  be 
regarded  as  having  filed  such  statement  in  a  timely  manner  if  such 
person files such statement not later than thirty days after the effective 
date  of  this  section and  pays  the  late  filing  fee  pursuant  to  section  12-
81k of the general statutes. Upon confirmation of the receipt of such fee 
and  verification  of  the  exemption  eligibility