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Bill

Bill

SB 477

AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS, A MUNICIPAL OPTION TO ABATE DELINQUENT PROPERTY TAXES ON CERTAIN PARCELS OF LAND, ALLOCATIONS OF CERTAIN STATE FUNDS AND ITEMS IMPLEMENTING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2027.

2026 Regular Session Introduced by Tom Delnicki and 1 co-sponsor

SB 477 establishes consequences and procedures for Connecticut property owners who fail to timely file for grand list tax exemptions.

SIGNED BY GOVERNOR
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WeVote Research Nonpartisan
Bill Summary · SB 477

Legislative bill overview

SB 477 addresses consequences for property owners who fail to file applications for grand list exemptions in Connecticut. The bill appears to establish penalties or procedural requirements related to missed exemption filing deadlines. Grand list exemptions typically include property tax relief for elderly homeowners, disabled persons, veterans, and other qualifying categories.

Why is this important

Property tax exemptions can significantly reduce tax burdens for eligible Connecticut residents, but only if applications are timely filed. This bill likely clarifies what happens when owners miss deadlines or fail to file—affecting whether they lose exemption eligibility, face back taxes, or have other remedies available. This impacts both individual property owners and municipal tax revenue predictability.

Potential points of contention

  • Retroactive relief vs. strict enforcement: Whether property owners who missed deadlines should receive back exemptions or be permanently barred from claiming them
  • Notification requirements: Whether municipalities must actively notify eligible property owners about exemption opportunities and filing deadlines
  • Hardship exceptions: Whether the bill allows waivers for owners with legitimate reasons for missing deadlines (illness, documentation loss, administrative error)

Compiled from official sources — confirm details with the bill’s official record.

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