CT SB01100

Allows late filing of grand list property tax exemption statements for eligible property owners in Hartford (2018-2019), Middletown (2017, 2017-2019), Plainville (2020), Danbury (2019-2020), and Seymour (2018) if filed within 30 days of the law's effective date, with late filing fees required.

Requires local assessors to approve exemptions upon verification of eligibility and receipt of late filing fees for properties that meet exemption criteria.

Mandates reimbursement by the respective municipalities for any excess taxes, interest, and penalties paid by property owners whose late-filed exemptions are approved.

Increases the annual report filing fee for limited liability companies from $20 to $80 for reports concerning years on or after July 1, 2020, while maintaining the $20 fee for prior years.

All exemption-related provisions are effective July 1, 2021, except for the Danbury and Seymour sections and the LLC fee change, which are effective immediately upon passage.