Bill Text: CT SB00945 | 2015 | General Assembly | Introduced

Connecticut Senate Bill 945 (Prior Session Legislation)

Introduced

Bill Title: An Act Concerning The Tax Exempt Status Of Certain Hospital Facilities.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2015-04-02 - Public Hearing 04/06 [SB00945 Detail]

Download: Connecticut-2015-SB00945-Introduced.html


General Assembly		*Governor's Bill No. 945*
*January Session, 2015*		LCO No. 3826
		03826__________
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
SEN. LOONEY, 11^th Dist. SEN. DUFF, 25^th Dist. REP. SHARKEY, 88^th Dist. REP. ARESIMOWICZ, 30^th Dist.

AN ACT CONCERNING THE TAX EXEMPT STATUS OF CERTAIN HOSPITAL FACILITIES.

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

Section 1. Section 12-20a of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2015, and applicable to assessment years commencing on or after said date):

(a) On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due to each municipality in the state, in accordance with this section, as a state grant in lieu of taxes with respect to real property owned by any (1) private nonprofit institution of higher learning, [or any] (2) nonprofit general hospital facility [or] that is operated in the same location as an emergency department or federally-qualified health center, (3) freestanding chronic disease hospital, or [an] (4) urgent care facility that operates for at least twelve hours a day and that had been the location of a nonprofit general hospital for at least a portion of calendar year 1996 to receive payments in lieu of taxes for such property, exclusive of any such facility operated by the federal government, except a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems, or the state of Connecticut or any subdivision thereof. As used in this section "private nonprofit institution of higher learning" means any such institution, as defined in subsection (a) of section 10a-34, or any independent institution of higher education, as defined in subsection (a) of section 10a-173, that is engaged primarily in education beyond the high school level, and offers courses of instruction for which college or university-level credit may be given or may be received by transfer, the property of which is exempt from property tax under any of the subdivisions of section 12-81, as amended by this act; "nonprofit general hospital facility" means any such facility that is used primarily for the purpose of general medical care and treatment, exclusive of any hospital facility used primarily for the care and treatment of special types of disease or physical or mental conditions; and "freestanding chronic disease hospital" means a facility that provides for the care and treatment of chronic diseases, excluding any such facility having an ownership affiliation with and operated in the same location as a chronic and convalescent nursing home.

(b) The grant payable to any municipality under the provisions of this section in the state fiscal year commencing July 1, 1999, and in each fiscal year thereafter, shall be equal to seventy-seven per cent of the property taxes which, except for any exemption applicable to any such institution of higher education or general hospital facility that is operated in the same location as an emergency department or federally-qualified health center under the provisions of section 12-81, as amended by this act, would have been paid with respect to such exempt real property on the assessment list in such municipality for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The amount of the grant payable to each municipality in any year in accordance with this section 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 section with respect to such year.

(c) Notwithstanding the provisions of subsection (b) of this section, the amount of the grant payable to any municipality under the provisions of this section with respect to a campus of the United States Department of Veterans Affairs Connecticut Healthcare Systems shall be as follows: (1) For the fiscal year ending June 30, 2007, twenty per cent of the amount payable in accordance with said subsection (b); (2) for the fiscal year ending June 30, 2008, forty per cent of such amount; (3) for the fiscal year ending June 30, 2009, sixty per cent of such amount; (4) for the fiscal year ending June 30, 2010, eighty per cent of such amount; (5) for the fiscal year ending June 30, 2011, and each fiscal year thereafter, one hundred per cent of such amount.

(d) As used in this section and section 12-20b, the word "municipality" means any town, consolidated town and city, consolidated town and borough, borough, district, as defined in section 7-324, and any city not consolidated with a town.

Sec. 2. Subdivision (16) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2015, and applicable to assessment years commencing on or after said date):

(16) Subject to the provisions of section 12-88, [all] the property of, or held in trust for, any Connecticut hospital society or corporation or sanatorium where a nonprofit general hospital facility, as defined in section 12-20a, as amended by this act, is operated in the same location as an emergency department or federally-qualified health center, provided (A) no officer, member or employee thereof receives or, at any future time, shall receive any pecuniary profit from the operations thereof, except reasonable compensation for services in the conduct of its affairs, and (B) in 1967, and quadrennially thereafter, a statement shall be filed by such hospital society, corporation or sanatorium on or before the first day of November with the assessor or board of assessors of any town, consolidated town and city or consolidated town and borough, in which any of its property claimed to be exempt is situated. Such statement shall be filed on a form provided by such assessor or board of assessors;


This act shall take effect as follows and shall amend the following sections:
Section 1	October 1, 2015, and applicable to assessment years commencing on or after said date	12-20a
Sec. 2	October 1, 2015, and applicable to assessment years commencing on or after said date	12-81(16)

Statement of Purpose:

To implement the Governor's budget recommendations.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]