Budget & Taxes

This bill allows property owners in the towns of Berlin, Lebanon, and West Hartford to request property tax exemptions for 2025 and 2021 even if they missed the original filing deadline. To qualify, eligible individuals must submit their exemption applications within 30 days of the bill's effective date on July 1, 2026, and pay the required late filing fee. Once the assessor verifies eligibility and receives payment, the exemption will be approved and any previously paid taxes, interest, or penalties will be reimbursed to the property owner. The legislation applies only to these three specific towns and does not change the general rules for property tax exemptions elsewhere in Connecticut.

SB 298 reallocates state funds across multiple agencies for the 2025-2026 fiscal year. It reduces $3.4 million from Temporary Family Assistance (TANF) funding for the Department of Social Services while appropriating $1.7 million to the Labor Department for unemployment program IT upgrades and $1.7 million to the Department of Education for Adult Education. The bill allocates $1.5 million to five school districts (Newington, Wethersfield, Cromwell, Rocky Hill, Middletown) for high-acuity school-based mental health programs and $750,000 for a teacher residency program operated by the Capitol Region Education Council. These changes directly affect TANF recipients, school districts, mental health providers, and teacher training initiatives.

This bill allows Connecticut municipalities to waive or refund interest on delinquent property taxes owed by large common interest communities that are in court-ordered receivership. To qualify for this relief, a community must have more than 500 units and be under a Superior Court order placing it in receivership, with the decision to grant the waiver or refund made by a local legislative vote. The provision applies to both unpaid interest on overdue taxes and interest that has already been paid by the community. If enacted, municipalities would lose potential revenue or incur costs depending on whether they choose to abate future interest or refund past payments.

This bill establishes the "Federal Cuts Response Fund" to help the state address reductions in federal funding for state programs. It transfers $330,811,954 from the state's Budget Reserve Fund into this new fund, which can be used by the Office of Policy and Management to respond to federal policy changes (like P.L. 119-21) that reduce funding for state programs. Unspent funds can carry over to the next fiscal year, but the state legislature must be notified of all spending or transfers and has 24 hours to disapprove any action. Any remaining balance in the fund must be returned to the Budget Reserve Fund by June 30, 2027, ending the fund's operation.