Bill Text: CT SB00200 | 2010 | General Assembly | Comm Sub


Bill Title: An Act Concerning Technical And Conforming Changes To Certain Property Tax Relief And Municipal Grant Programs.

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2010-04-22 - House Calendar Number 400 [SB00200 Detail]

Download: Connecticut-2010-SB00200-Comm_Sub.html

General Assembly

 

Substitute Bill No. 200

February Session, 2010

 

*_____SB00200FIN___041410____*

AN ACT CONCERNING TECHNICAL AND CONFORMING CHANGES TO CERTAIN PROPERTY TAX RELIEF AND MUNICIPAL GRANT PROGRAMS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Subsection (g) of section 7-536 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(g) Each municipality may apply to the secretary for expense reimbursement at the time it submits a local capital improvement project authorization request or any time after such authorization request has been approved by the secretary. The application for expense reimbursement shall be submitted on a form prescribed by the secretary and shall contain identification of the expenses for which reimbursement is sought and certification from the municipality that: (1) Expenditures for the project conform to the provisions of subdivision (4) of subsection (a) of this section and the municipality is entitled to the reimbursement requested in the application; and (2) the municipality agrees to maintain detailed accounting records of the project reflecting the expenditures for which reimbursement has been requested and to make such records available to its independent auditor and the state. The municipality shall provide any other certification required by the secretary. Not later than five business days after [such certification] the date the secretary certifies to the Comptroller the amount due to the municipality, the Comptroller shall draw his or her order on the Treasurer, who shall pay the grant to the municipality.

Sec. 2. Section 12-170d of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Beginning with the calendar year 1973 and for each calendar year thereafter any renter of real property, or of a mobile manufactured home, as defined in section 12-63a, which he occupies as his home, who meets the qualifications set forth in this section, shall be entitled to receive in the following year in the form of direct payment from the state, a grant in refund of utility and rent bills actually paid by or for him on such real property or mobile manufactured home to the extent set forth in section 12-170e. Such grant by the state shall be made upon receipt by the state of a certificate of grant, [with a copy of the application therefor attached,] as provided in section 12-170f, as amended by this act, provided [such] application for such grant shall be made within one year from the close of the calendar year for which the grant is requested. If the rental quarters are occupied by more than one person, it shall be assumed for the purposes of this section and sections 12-170e and 12-170f, as amended by this act, that each of such persons pays [his] a proportionate share of the rental and utility expenses levied thereon and grants shall be calculated on that portion of utility and rent bills paid that are applicable to the person making application for grant under said sections. For purposes of this section and said sections 12-170e and 12-170f, a husband and wife shall constitute one tenant, and a resident of cooperative housing shall be a renter. To qualify for such payment by the state, the renter shall meet qualification requirements in accordance with each of the following subdivisions: (1) (A) At the close of the calendar year for which a grant is claimed, shall be sixty-five years of age or over, or his spouse who is residing with him shall be sixty-five years of age or over [,] at the close of such year, or shall be fifty years of age or over and the surviving spouse of a renter who at the time of his death had qualified and was entitled to tax relief under this chapter, provided such spouse was domiciled with such renter at the time of his death, or (B) at the close of the calendar year for which a grant is claimed, shall be under age sixty-five and (i) be eligible in accordance with applicable federal regulations [,] to receive permanent total disability benefits under Social Security, or (ii) if he has not been engaged in employment covered by Social Security and accordingly has not qualified for benefits thereunder, [but has become] be qualified for permanent total disability benefits under any federal, state or local government retirement or disability plan, including the Railroad Retirement Act and any government-related teacher's retirement plan, determined by the Secretary of the Office of Policy and Management to contain requirements in respect to qualification for such permanent total disability benefits which are comparable to such requirements under Social Security; (2) shall reside within this state and shall have resided within this state for at least one year or his spouse who is domiciled with him shall have resided within this state for at least one year and shall reside within this state at the time of filing the claim and shall have resided within this state for the period for which claim is made; (3) shall have taxable and nontaxable income, the total of which shall hereinafter be called "qualifying income", during the calendar year preceding the filing of [his] a claim in an amount of not more than twenty thousand dollars, jointly with spouse, if married, and not more than sixteen thousand two hundred dollars if unmarried, provided such maximum amounts of qualifying income shall be subject to adjustment in accordance with subdivision (2) of subsection (a) of section 12-170e, and provided the amount of any Medicaid payments made on behalf of the renter or the spouse of the renter shall not constitute income; and (4) shall not have received financial aid or subsidy from federal, state, county or municipal funds, excluding Social Security receipts, emergency energy assistance under any state program, emergency energy assistance under any federal program, emergency energy assistance under any local program, payments received under the federal Supplemental Security Income Program, payments derived from previous employment, veterans and veterans disability benefits and subsidized housing accommodations, during the calendar year for which a grant is claimed, for payment, directly or indirectly, of rent, electricity, gas, water and fuel applicable to the rented residence. Notwithstanding the provisions of subdivision (4) of this subsection, a renter who receives cash assistance from the Department of Social Services in the calendar year prior to that in which such renter files an application for a grant may be entitled to receive such grant provided the amount of the cash assistance received shall be deducted from the amount of such grant and the difference between the amount of the cash assistance and the amount of the grant is equal to or greater than ten dollars. Funds attributable to such reductions shall be transferred annually from the appropriation to the Office of Policy and Management, for tax relief for elderly renters, to the Department of Social Services, to the appropriate accounts, following the issuance of such grants. Notwithstanding the provisions of subsection (b) of section 12-170aa, the owner of a mobile manufactured home may elect to receive benefits under section 12-170e in lieu of benefits under said section 12-170aa.

(b) For purposes of determining qualifying income under subsection (a) of this section with respect to a married renter who submits an application for a grant in accordance with sections 12-170d to 12-170g, inclusive, as amended by this act, the Social Security income of the spouse of such renter shall not be included in the qualifying income of such renter, for purposes of determining eligibility for benefits under said sections, if such spouse is a resident of a health care or nursing home facility in this state receiving payment related to such spouse under the Title XIX Medicaid program. An applicant who is legally separated pursuant to the provisions of section 46b-40, as of the thirty-first day of December preceding the date on which such person files an application for a grant in accordance with sections 12-170d to 12-170g, inclusive, as amended by this act, may apply as an unmarried person and shall be regarded as such for purposes of determining qualifying income under subsection (a) of this section.

Sec. 3. Section 12-170f of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Any renter, believing himself or herself to be entitled to a grant under section 12-170d, as amended by this act, for any calendar year, shall make application for such grant to the assessor of the municipality in which the renter resides or to the duly authorized agent of such assessor or municipality on or after May fifteenth and not later than September fifteenth of each year with respect to such grant for the calendar year preceding each such year, [on a form] in the form and manner prescribed [and furnished] by the Secretary of the Office of Policy and Management. [to the assessor.] A renter may make application to the secretary prior to December fifteenth of the claim year for an extension of the application period. The secretary may grant such extension in the case of extenuating circumstance due to illness or incapacitation as evidenced by a physician's certificate to that extent, or if the secretary determines there is good cause for doing so. A renter making such application shall present to such assessor or agent, in substantiation of the renter's application, a copy of the renter's federal income tax return, and if not required to file a federal income tax return, such other evidence of qualifying income, receipts for money received, or cancelled checks, or copies thereof, and any other evidence the assessor or such agent may require. When the assessor or agent is satisfied that the applying renter is entitled to a grant, such assessor or agent shall issue a certificate of grant [, in triplicate,] in such form as the secretary may prescribe [and supply] showing the amount of the grant due. The assessor or agent shall forward [the original copy and attached application] such certificate of grant to the secretary not later than the last day of the month following the month in which the renter has made application. On or after December 1, 1989, any municipality which neglects to transmit to the secretary the [claim and supporting applications] certificate of grant as required by this section shall forfeit two hundred fifty dollars to the state, provided said secretary may waive such forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54. A duplicate of such certificate [with a copy of the application attached] shall be delivered to the renter and the assessor or agent shall [keep the third] maintain a copy of such certificate [and a copy of the application] in the form and manner prescribed by the secretary. After the secretary's review of each [claim] certificate of grant, pursuant to section 12-120b, as amended by this act, and verification of the amount of the grant the secretary shall, not later than September thirtieth of each year, prepare a list of certificates approved for payment, and shall thereafter supplement such list monthly. Such list and any supplements thereto shall be approved for payment by the secretary and shall be forwarded by the secretary to the Comptroller, not later than ninety days after receipt of such [applications and] certificates of grant from the assessor or agent, and the Comptroller shall draw an order on the Treasurer, not later than fifteen days following, in favor of each person on such list and on supplements to such list in the amount of such person's [claim] grant and the Treasurer shall pay such amount to such person, not later than fifteen days following. Any claimant aggrieved by the results of the secretary's review shall have the rights of appeal as set forth in section 12-120b, as amended by this act. Applications filed under this section shall not be open for public inspection. Any person who, for the purpose of obtaining a grant under section 12-170d, as amended by this act, wilfully fails to disclose all matters related thereto or with intent to defraud makes false statement shall be fined not more than five hundred dollars.

(b) Any municipality may provide, upon approval by its legislative body, that the duties and responsibilities of the assessor, as required under this section and section 12-170g, shall be transferred to (1) the officer in such municipality having responsibility for the administration of social services, or (2) the coordinator or agent for the elderly in such municipality.

Sec. 4. Subdivision (3) of subsection (a) of section 12-120b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(3) "Program" means (A) property tax exemptions under section 12-81g or subdivision (55), (59), (60), (70), (72) or (74) of section 12-81, (B) tax relief pursuant to section [12-129d] 12-129b or 12-170aa, and (C) rebates under section 12-170d, as amended by this act.

This act shall take effect as follows and shall amend the following sections:

Section 1

from passage

7-536(g)

Sec. 2

from passage

12-170d

Sec. 3

from passage

12-170f

Sec. 4

from passage

12-120b(a)(3)

PD

Joint Favorable Subst.-LCO

 

FIN

Joint Favorable

 
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