CT SB00477

Allows property owners in Berlin and West Hartford who missed the filing deadline for exemptions under subdivision (76) of section 12-81 to file within 30 days after July 1, 2026, upon payment of a late filing fee

Provides the same late-filing relief for property owners in Lebanon who missed the deadline for exemptions under subdivision (7) of section 12-81

Berlin and Lebanon provisions apply to the 2025 grand list; West Hartford provision applies to the 2021 grand list

Requires town assessors to approve exemptions upon receipt of the late filing fee and verification of eligibility

Mandates reimbursement of any taxes, interest, or penalties paid in excess of what would have been owed had the exemption been filed on time