Substitute House Bill No. 5865

Public Act No. 00-229

An Act Concerning The Property Tax Status Of Historically Tax-Exempt Residential Housing Properties.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (NEW) Any real or personal property which (1) is owned or leased by an entity considered to be a nonprofit organization for purposes of Section 501 (c)(3) of the Internal Revenue Service of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended and (2) is the location of or located at an institution licensed by the state pursuant to chapter 368v of the general statutes and described in subsection (c) of section 19a-490 of the general statutes, shall be exempt from taxation under chapter 203 of the general statutes. This section shall not affect (1) the taxability in assessment years commencing on or after October 1, 2000, of any such property that was taxable on the net grand list, as adjusted by the board of assessment appeals, next preceding the effective date of this act, or (2) any time-limited written agreement in existence on the effective date of this act with any municipality regarding the taxability of any such property.

Sec. 2. (NEW) Any municipality may provide to a special services district within such municipality a portion of any payment from the state in lieu of property tax revenues which would have been received except for a tax credit, tax exemption or tax abatement authorized under chapter 203 or 204 of the general statutes if such payment is attributable to property within such district.

Sec. 3. Section 12-62 of the general statutes is amended by adding subsection (j) as follows:

(NEW) (j) This section shall not require the revaluation of real estate (1) designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation before June 8, 1999, or (2) taken into trust by the federal government for the Mohegan Tribe of Indians of Connecticut.

Sec. 4. Section 12-62g of the general statutes is repealed and the following is substituted in lieu thereof:

In conjunction with each municipal revaluation of property in accordance with section 12-62, each municipality shall increase (1) the amount of the exemption granted pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of section 12-81 and (2) the amount of the exemption that each municipality may allow pursuant to section 12-81f, for such year and for each subsequent assessment year by multiplying the amount of exemption in said subsection by a multiplier determined by dividing the net taxable grand list for such year of revaluation by the net taxable grand list of the last year prior to such revaluation.

Sec. 5. (NEW) (a) In each tax year any municipality may, by vote of its legislative body, provide a grant to residential property owners in special service districts who are not delinquent in payment of taxes due on such property.

(b) As used in this section, "residential property" means a single parcel of property used for residential purposes and includes a single-family residence and a multiple-dwelling structure containing not more than three units, used by occupants as a place of permanent residence where one of the occupants is the owner.

Sec. 6. Subsection (m) of section 12-575 of the general statutes is repealed and the following is substituted in lieu thereof:

(m) (1) The executive director shall pay each municipality in which a horse race track is located, one-quarter of one per cent of the total money wagered on horse racing events at such race track, except the executive director shall pay each such municipality having a population in excess of fifty thousand one per cent of the total money wagered at such horse racing events in such municipality. The executive director shall pay each municipality in which a jai alai fronton or dog race track is located one-half of one per cent of the total money wagered on jai alai games or dog racing events at such fronton or dog race track, except the executive director shall pay each such municipality having a population in excess of fifty thousand one per cent of the total money wagered on jai alai games or dog racing events at such fronton or dog race track located in such municipality. The executive director shall pay each municipality in which an off-track betting facility is located one and three-fifths per cent of the total money wagered in such facility less amounts paid as refunds or for cancellations. The executive director shall pay to both the city of New Haven and the town of Windsor Locks an additional one-half of one per cent of the total money wagered less any amount paid as a refund or a cancellation in any facility equipped with screens for simulcasting after October 1, 1997, located within a fifteen mile radius of facilities in New Haven and Windsor Locks. Payment shall be made not less than four times a year and not more than twelve times a year as determined by the executive director, and shall be made from the tax imposed pursuant to subsection (d) of this section for horse racing, subsection (e) of this section for dog racing, subsection (f) of this section for jai alai games and subsection (g) of this section for off-track betting. (2) If, for any calendar year after the surrender of a license to conduct jai alai events by any person or business organization pursuant to subsection (c) of section 12-574c and prior to the opening of any dog race track by such person or business organization, any other person or business organization licensed to conduct jai alai events is authorized to conduct a number of performances greater than the number authorized for such licensee in the previous calendar year, the executive director shall pay the municipality in which the jai alai fronton for which such license was surrendered was located, rather than the municipality in which the jai alai fronton conducting the increased performances is located, one-half of one per cent of the total money wagered on jai alai games for such increased performances at the fronton which conducted the additional performances, except the executive director shall pay each such municipality having a population in excess of fifty thousand one per cent of the total money wagered on jai alai games for such increased performances at such fronton. (3) During any state fiscal year ending on or after June 30, 1993, the executive director shall pay [(A)] each municipality in which a dog race track was operating prior to July 5, 1991, [eight-tenths of] one per cent of the total money wagered on dog racing events at such dog race track. [, except the executive director shall pay each such municipality having a population in excess of fifty thousand one per cent of the total money wagered on dog racing events at such dog race track located in such municipality and (B)] (4) During the state fiscal year ending June 30, 2001, each municipality in which a dog race track was operating prior to July 5, 1991, shall pay the Northeast Connecticut Economic Alliance, Inc. two-tenths of one per cent of the total money wagered on dog racing events at any dog race track operating prior to July 5, 1991.

Sec. 7. This act shall take effect from its passage and shall be applicable to assessment years commencing on or after October 1, 1998, except that section 6 shall take effect July 1, 2000.

Approved June 1, 2000