Planning and Development Committee
JOINT FAVORABLE REPORT
Bill No.: HB-6103
AN ACT CONCERNING PROPERTY TAX EXEMPTIONS FOR PROPERTY
Title: USED FOR CHARITABLE PURPOSES.
Vote Date: 3/31/2021
Vote Action: Joint Favorable Substitute
PH Date: 2/3/2021
File No.: 527
Disclaimer: The following JOINT FAVORABLE Report is prepared for the benefit of the
members of the General Assembly, solely for purposes of information, summarization and
explanation and does not represent the intent of the General Assembly or either chamber
thereof for any purpose.
SPONSORS OF BILL:
Rep. Kenneth M Gucker, 138th Dist.
Sen. Saud Anwar, 3rd Dist.
REASONS FOR BILL:
HB-6103 seeks to require assessors and boards of assessors to post certain property tax
exemption statement forms on such assessors' and boards' Internet web sites, specify that
payments made by federal, state or local governments for the treatment, support or care of
certain individuals shall not constitute housing subsidies for the purposes of determining what
is a charitable purpose and require boards of assessors to consider whether certain property
claimed to be exempt is owned or held in trust by federal tax-exempt charitable organizations.
RESPONSE FROM ADMINISTRATION/AGENCY:
None Submitted for HB-6103.
NATURE AND SOURCES OF SUPPORT:
Catherine F. Abercrombie, State Representative of 83rd House District- supports this bill
because it doesn't propose any changes or additional exemptions this bill clarifies the current
law.
Wendy Bury, Executive Director of Southeastern CT Cultural Coalition- supports this bill
because she believes that it protects the arts cultural nonprofits.
Carrie Dyer, Chief Executive Officer of Reliance Health supports this bill because it
would clarify and protect nonprofit charitable property tax exemptions.
Pamela Fields, CEO of MidState Arc- supports this bill because it allows their agency's
properties that are used in the services for people with intellectual disabilities to be tax
exempt which will allow them to reach their goal and continue a partnership with the state of
CT.
David Fitzmaurice, Executive Director of The Arts Council of Greater New Haven-
supports this bill because it would take a number of steps towards ensuring that nonprofit
charitable property exemptions are protected.
Kathy Flaherty, Esq, Executive Director of CT Legal Rights Project, INC.- supports this
bill because people who are hospitalized depend on the availability of services in the
community in order to be able to return to the community they also have the legal right to
receive services from the community.
Bob Godfrey, State Representative of the 110th House District, Deputy Speaker Pro
Tempore supports this bill because it doesnt add any new tax exemptions or any
expansion of current tax exemptions, he states that this bill is a reasonable proposal that
would only clarify current law.
Hartford Foundation- support this bill because under the current law property used for
charitable causes would be under massive stress and this bill would partially alleviates that
potential burden.
Linda Iovanna, CEO of MARC Community Resources- supports this bill because it would
take a number of steps to ensuring that nonprofit charitable property tax exemptions are
protected. She also states that nonprofits exist for the public benefit and are explicitly exempt
from Federal, State, and local taxes for a "Good Reason"
Robert Lafrance, Director of Policy, Audubon Connecticut- supports this bill because of
the transparency that it provides in the process that determines if a property will receive a tax
exemption.
Jaime Ley, Perception Programs Inc. supports this bill because it would take a number of
steps to ensuring that nonprofit charitable property tax exemptions are protected.
Priya Morganstern, Esq, Director of Connecticut Program, Pro Bono Partnership, Inc.
supports this bill because due to the nationwide economy it would be "particularly cruel" to
expect nonprofits to divert funding from critical activities to pay for newly imposed taxes.
Fernando J. Muniz, Chief Executive Officer of Community Solutions, Inc.- supports this
bill because it would take a number of steps towards ensuring that nonprofit charitable
property tax exemptions are protected.
Gary J. Nielsen, CPA, Chief Financial Officer/ Chief Operating Officer of Easterseals of
Greater Waterbury supports this bill because it takes a number of steps toward ensuring
that nonprofit charitable property tax exemptions are protected.
Page 2 of 4 HB-6103
Daniel Osborne, CEO Gilead Community Services supports this bill because it would be
an important step toward ensuring that nonprofit charitable property tax exemptions are
protected. He also states that nonprofits are explicitly exempt for federal state and local taxes
because he believes that these nonprofits execute essential services and that erroneous
denials of tax exemption applications come with a significant financial cost to the nonprofit in
question.
Luis B. Perez, LCSW, President & CEO of Mental Health Connecticut supports this bill
because it takes a number of steps towards ensuring that nonprofit charitable property tax
exemptions are protected.
Mark Perkins, COO of Journey Found supports this bill because it provides a necessary
revision and clarification to the existing statue governing property tax exemptions for
nonprofits and it would help direct resources where they are most needed and effective within
each individual nonprofit organization.
Deb Polum, Executive Director of Connecticut Association for Community Action
supports this bill because if this bill is not enacted it will leave many Connecticut residents
who depend on community services with nowhere to go.
Emmett Riley, State Representative of the 46th House District supports this bill because
it would be an important step toward ensuring that nonprofit charitable property tax
exemptions are protected. He also states that nonprofits are explicitly exempt for federal state
and local taxes because he believes that these nonprofits execute essential services and that
erroneous denials of tax exemption applications come with a significant financial cost to the
nonprofit in question.
Richard Sebastian, President and CEO of the Kennedy Center supports this bill
because it would be an important step toward ensuring that nonprofit charitable property tax
exemptions are protected. He also states that nonprofits are explicitly exempt for federal state
and local taxes because he believes that these nonprofits execute essential services and that
erroneous denials of tax exemption applications come with a significant financial cost to the
nonprofit in question.
Ben Shaiken, Manager of Advocacy and Public Policy, The Alliance supports this bill
because nonprofits are explicitly exempt from federal, state, and local taxes because they
provide essential services to residents so the government doesn't have to.
Stan Soby, Vice President, Public Policy and External Affairs at Oak Hill supports this
bill because it would be an important step toward ensuring that nonprofit charitable property
tax exemptions are protected. He also states that nonprofits exist for public benefit and that
their goal is to improve the health and well-being of their local communities, enhance quality
of life and serve the public good. He believes that in exchange of that, nonprofits are exempt
from taxes.
Kathleen Stauffer, Chief Executive Officer of The Arc Eastern Connecticut- supports this
bill because it will continue to empower citizens to form nonprofit entities to address social
and human needs. She also states that nonprofits are explicitly exempt from federal, state,
Page 3 of 4 HB-6103
and local taxes for a "good reason" which she states is that they provide essential services so
the government doesn't have to.
NATURE AND SOURCES OF OPPOSITION:
John Chaponis, CCMA- opposes this bill because it would expand the tax exemption for
group homes and will cost municipalities large amounts of tax revenue.
Betsy Gara, Executive Director of Connecticut Council of Small Towns- opposes this bill
because she feels that due to the fiscal challenges facing municipalities and the uncertain
economic impact that COVID-19 will have on residents and businesses the state must refrain
from expanding or establishing new property tax exemptions.
Reported by: Chris Peritore Date: 4/16/2021
Page 4 of 4 HB-6103


Statutes affected:
Raised Bill: 12-89
PD Joint Favorable Substitute: 12-89
File No. 527: 12-89