Senate Bill No. 1234, also known as File No. 685, is a legislative proposal that aims to address the issue of taxpayers who failed to file for certain grand list exemptions within the prescribed time period in specific Connecticut municipalities. The bill proposes that any person who was otherwise eligible for a grand list exemption in the years 2019, 2020, 2021, or 2022 in the towns of Berlin, Thomaston, Thompson, West Hartford, and the city of West Haven, but did not file the required statement on time, will be considered to have filed in a timely manner if they submit the statement within thirty days after the effective date of this act (July 1, 2023) and pay the late filing fee as per section 12-81k of the general statutes. Upon verification of eligibility and receipt of the late filing fee, the assessor will approve the exemption. If the taxpayer has already paid taxes, interest, or penalties on the property for which the exemption is approved, the respective municipality will reimburse the taxpayer for the amount that exceeds what would have been payable if the filing had been timely.

The bill includes new sections that will take effect on July 1, 2023. The fiscal impact statement indicates that there is no state impact, but there will be a cost or revenue loss to the municipalities of Berlin, Thompson, Thomaston, West Haven, and West Hartford in fiscal year 2024, depending on whether the payments have already been made. There is no anticipated impact in the out years beyond FY 24. The bill has received a joint favorable vote from the Finance, Revenue and Bonding Committee. The Office of Legislative Research does not analyze Special Acts, and therefore, no intent of the General Assembly is represented beyond the information, summarization, and explanation provided for the members' benefit.