Public Act No. 19-200 Summary

• Allows eligible persons in New London, New Haven, and Fairfield to file late 2017 grand list exemptions within 30 days of the act's effective date (July 1, 2019) by paying late filing fees, with municipalities reimbursing overpaid taxes, interest, and penalties upon approval.

• Permits eligible persons in Bloomfield to file late 2017 machinery and equipment exemptions within 45 days of the original filing deadline and allows the town to reimburse overpaid taxes, penalties, or both.

• Authorizes the Commissioner of Energy and Environmental Protection to pay $176,332 to the town of Wallingford to reimburse extension of municipal water services to five homes on South Broad Street.

• Revises section 12-42 to allow municipalities to grant up to 45-day filing extensions for annual personal property declarations made in writing by November 1st, including electronic filing where available.

• Allows businesses to claim 2017 tax credits under chapter 228a despite paying required contributions after the prescribed deadline, treating late payments as timely.

• Permits eligible persons in Windsor to file late 2018 machinery and equipment exemptions within 30 days of the act's effective date and allows the town to reimburse overpaid taxes.