CT HB05472

Allows individuals otherwise eligible for property tax exemptions on machinery and equipment to file late declarations/claims if submitted within 30 days of the July 1, 2014 effective date, waiving normal filing deadlines for specific grand list years in designated municipalities.

Requires town/city assessors to approve exemptions upon verification of eligibility for late-filed declarations in Seymour (2011), Monroe (2012), Berlin (2013), and Farmington (2013).

Requires late filers in Middletown (2013), East Haven (2009), Danbury (2009), and New Haven (2009-2010, 2011-2012) to pay applicable late filing fees in addition to submitting declarations within 30 days.

Mandates that municipalities reimburse eligible property owners for taxes, interest, or penalties already paid that would not have been owed if exemptions had been timely filed.

Applies retroactively to grand list years ranging from 2009 to 2013 across eight Connecticut municipalities.