Sec. 12-94b. State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment. Applicable until July 1, 2013.
Sec. 12-94b. State payment in lieu of taxes for commercial motor vehicles and
manufacturing machinery and equipment. Applicable until July 1, 2013. (a) As
used in this section, "municipality" means each town, city, borough, consolidated town
and city and consolidated town and borough and each district, as defined in section 7-324, and "next succeeding" means the second such date.
(b) On or before March fifteenth, annually, commencing March 15, 1998, the assessor or board of assessors of each municipality shall certify to the Secretary of the Office
of Policy and Management, on a form furnished by said secretary, the amount of exemptions approved under the provisions of subdivision (74) of section 12-81, together with
such supporting information as said secretary may require including the number of
taxpayers with approved claims under said subdivision (74) and the original copy of
the applications filed by them. Said secretary shall review each such claim as provided
in section 12-120b. Not later than December first next succeeding the conclusion of the
assessment year for which the assessor approved such exemption, the secretary shall
notify each claimant of the modification or denial of the claimant's exemption, in accordance with the procedure set forth in section 12-120b. Any claimant aggrieved by the
results of the secretary's review shall have the rights of appeal as set forth in section
12-120b. With respect to property first approved for exemption under the provisions of
subdivision (74) of section 12-81 for the assessment years commencing on or after
October 1, 2000, the grant payable for such property to any municipality under the
provisions of this subsection shall be equal to eighty per cent of the property taxes which,
except for the exemption under the provisions of subdivision (74) of section 12-81,
would have been paid. The secretary shall, on or before December fifteenth, annually,
certify to the Comptroller the amount due each municipality under the provisions of
this subsection, including any modification of such claim made prior to December first,
and the Comptroller shall draw an order on the Treasurer on or before the twenty-fourth
day of December following and the Treasurer shall pay the amount thereof to such
municipality on or before the thirty-first day of December following. If any modification
is made as the result of the provisions of this subsection on or after the December fifteenth
following the date on which the assessor has provided the amount of the exemption in
question, any adjustments to the amount due to any municipality for the period for which
such modification was made shall be made in the next payment the Treasurer shall make
to such municipality pursuant to this subsection. The amount of the grant payable to
each municipality in any year in accordance with this subsection 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 subsection with respect to such year.
(c) On or before March fifteenth, annually, commencing March 15, 2007, and ending March 15, 2011, the assessor or board of assessors of each municipality shall certify
to the Secretary of the Office of Policy and Management, on a form furnished by said
secretary, the amount of exemptions approved under the provisions of subdivision (72)
of section 12-81, together with such supporting information as said secretary may require
including the number of taxpayers with approved claims under said subdivision (72)
and the original copy of the applications filed by them. Said secretary shall review each
such claim as provided in section 12-120b. Not later than December first next succeeding
the conclusion of the assessment year for which the assessor approved such exemption,
the secretary shall notify each claimant of the modification or denial of the claimant's
exemption, in accordance with the procedure set forth in section 12-120b. Any claimant
aggrieved by the results of the secretary's review shall have the rights of appeal as set
forth in section 12-120b. With respect to property first approved for exemption under
the provisions of subdivision (72) of section 12-81 for the assessment years commencing
on or after October 1, 2000, but on or before October 1, 2010, the grant payable for such
property to any municipality under the provisions of this subsection shall be equal to
eighty per cent of the property taxes which, except for the exemption under the provisions
of subdivision (72) of section 12-81, would have been paid. The secretary shall, on or
before December fifteenth, annually, certify to the Comptroller the amount due each
municipality under the provisions of this subsection, including any modification of such
claim made prior to December first, and the Comptroller shall draw an order on the
Treasurer on or before the twenty-fourth day of December following and the Treasurer
shall pay the amount thereof to such municipality on or before the thirty-first day of
December following. If any modification is made as the result of the provisions of this
subsection on or after the December fifteenth following the date on which the assessor
has provided the amount of the exemption in question, any adjustments to the amount
due to any municipality for the period for which such modification was made shall be
made in the next payment the Treasurer shall make to such municipality pursuant to
this subsection.
(d) Machinery and equipment acquired between October 2, 2006, to October 1,
2010, inclusive, and approved for exemption under the provisions of subdivision (72)
of section 12-81 for the assessment year commencing October 1, 2010, shall continue
to be exempt from taxation for assessment years commencing on and after October 1,
2011. The grant determined in accordance with section 12-94g shall replace the grant
payable under the provisions of this section, in the fiscal year commencing July 1, 2013,
and each fiscal year thereafter.
(P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; 90-270, S. 29, 38; P.A. 93-142, S. 4, 7, 8; 93-434, S. 7, 20; P.A. 95-220, S.
4-6; 95-283, S. 16, 68; 95-307, 3. 5, 14; P.A. 96-261, S. 3, 4; 96-265, S. 3, 5; P.A. 97-244, S. 9, 13; June Sp. Sess. P.A.
01-6, S. 49, 57, 85; June 30 Sp. Sess. P.A. 03-6, S. 184; P.A. 06-83, S. 12; P.A. 07-140, S. 1.)
History: P.A. 90-270, S. 29 effective January 1, 1991, and applicable to assessment years commencing on or after
October 1, 1991; P.A. 93-434 changed the time for notification by the secretary from September first to November first
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 as provided in Sec. 12-33 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 in 1995 public and special acts, effective September 1, 1998); P.A. 95-307 added
new Subsec. (b) concerning appeal of the decision of the secretary to deny reimbursement and designated existing provisions
as Subsec. (a), effective July 6, 1995; P.A. 96-261 repealed changes made by P.A. 95-283, effective June 10, 1996; P.A.
96-265 amended Subsec. (a) to add reference to Sec. 12-81(74), to authorize secretary to reevaluate any vehicle included
in claim when he believes valuation is inaccurate and to require secretary to notify each municipality of his denial of claim,
and amended Subsec. (b) to add references to commercial motor vehicle and to substitute Sec. 12-81(72) or (74) for
reference to "this section" in the first sentence, effective October 1, 1996, and applicable to assessment years commencing
on or after said date (Revisor's note: Since the changes made in Subsec. (a) by P.A. 95-283 were repealed by P.A. 96-261
the Revisors editorially reversed those changes when codifying P.A. 96-265 by changing the sentence which read "Any
municipality aggrieved by the action of the secretary under the provisions of this section may appeal therefrom to the
superior court for the judicial district of Hartford-New Britain pursuant to section 12-391." back to "Any municipality
aggrieved by the action of the secretary under the provisions of this section may appeal therefrom as provided in section
12-33.", that is the way the sentence read prior to the changes made by P.A. 95-283); P.A. 97-244 amended Subsec. (a) to
advance the deadline for certifications from July 1 to March 15, added provisions re number of claimants and modifications
and defined the term "next succeeding", and replaced existing Subsec. (b) with new provisions re administrative procedure
in cases where the Secretary of the Office of Policy and Management modifies or denies an exemption claim, effective
July 1, 1997; June Sp. Sess. P.A. 01-6 deleted former provisions re administrative appeals, including former Subsec. (b),
added provisions re appeals under this section as provided in Sec. 12-120b, changed amount of the grant to 80% of taxes
which would have been paid for property first approved for exemption under Sec. 12-81(72) or (74) on or after October
1, 2001, and made technical changes for purposes of clarity and gender neutrality, effective July 1, 2001; June 30 Sp. Sess.
P.A. 03-6 added provision re reduction in grant amount under this section in the event total of grants exceeds the amount
appropriated, effective August 20, 2003, and applicable to assessment years commencing on or after October 1, 2002; P.A.
06-83 divided section into subsecs., repositioning existing definitions as Subsec. (a), designating remainder of existing
provisions as Subsec. (b) and amending same by removing references re machinery and equipment and making technical
changes, and adding Subsec. (c) re applicability to machinery and equipment limited to dates prior to March 15, 2011,
effective July 1, 2006; P.A. 07-140 made a technical change in Subsec. (c) and added Subsec. (d) re replacement of section's
grant provisions commencing July 1, 2013, effective June 19, 2007.
See Sec. 12-94f re phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment.