CT SB00447

Allows late filing of 2023 grand list machinery and equipment exemption applications in Litchfield until 30 days after July 1, 2024, with required late filing fee payment.

Permits late filing of 2021 grand list exemption applications in Manchester until 30 days after July 1, 2024, with applicable late filing fees.

Allows late filing of 2021 and 2022 grand list exemption certification or statements in Middletown until 30 days after July 1, 2024, with late filing fee payment.

Permits late filing of 2022 grand list machinery and equipment exemption applications in Thomaston and 2023 exemption applications in West Haven, each with 30-day windows after July 1, 2024, and required late filing fees.

Authorizes the town of Stratford to defer its required real property revaluation from October 1, 2024, to October 1, 2025, subject to legislative body approval.

All late-filing municipalities must reimburse applicants for any excess taxes, interest, or penalties paid if the exemption is approved.