Senate Bill No. 477, effective July 1, 2026, allows individuals in the towns of Berlin, Lebanon, Middletown, and West Hartford who missed the filing deadline for certain grand list exemptions in 2025 and 2024 to retroactively file their statements within thirty days of the bill's effective date. These individuals must also pay a late filing fee as stipulated in the general statutes. Upon verification of eligibility, the assessors in these towns will approve the exemptions, and if any taxes, interest, or penalties have been paid on the property, the respective town will reimburse the individual for the excess amount paid compared to what would have been owed had the statement been filed on time.

Additionally, Section 5 of the bill permits municipalities to abate all or part of delinquent real property taxes owed for the 2013 and 2014 grand lists on parcels of land less than six thousand square feet that have been under the same ownership for at least forty-five years. This provision allows local legislative bodies or boards of selectmen to vote on such abatements, potentially resulting in revenue loss for the municipalities if enacted. Overall, the bill aims to provide relief to taxpayers who missed deadlines and to offer municipalities the option to alleviate certain tax burdens.