Bill Summary: SB01234

• Allows eligible property owners in Berlin, Thomaston, Thompson, West Hartford, and West Haven to file late grand list exemption statements within 30 days of July 1, 2023, and have them treated as timely filings upon payment of required late filing fees.

• Applies to 2022 grand list exemptions in Berlin; 2019-2022 exemptions in Thomaston; 2021 exemptions in Thompson, West Hartford, and West Haven.

• Requires assessors to approve exemptions upon confirmation of late fee receipt and verification of property eligibility.

• Mandates that municipalities reimburse property owners for any excess taxes, interest, and penalties paid compared to what would have been due if the statement had been filed on time.

• All provisions become effective July 1, 2023.