§ 12-42 — Extension for filing declaration. Assessor preparation of declaration when none filed.

Connecticut § 12-42

• Jurisdiction: Connecticut
• Title 12: Taxation
• Ch. 203: Property Tax Assessment

Text

(a) Any person required by law to file an annual declaration of personal property may request a filing extension with the assessor of the municipality. Such request shall be made on or before the first day of November in writing, including by electronic filing if the municipality is able to and agrees to accept electronic filing under subsection (e) of section 12-41. When the first day of November is a Saturday or Sunday, the declaration or extension request may be filed or postmarked the next business day following. The assessor may grant an extension of not more than forty-five days to file the declaration required pursuant to section 12-41 upon determination that there is good cause. (b) If no declaration is filed, the assessor shall fill out a declaration including all property that the assessor has reason to believe is owned by the person for whom such declaration is prepared, liable to taxation, at the percentage of its actual valuation, as determined by the assessor in accordance with the provisions of sections 12-63 and 12-71 , from the best information the assessor can obtain, and add thereto twenty-five per cent of such assessment. See Sec. 12-54 re assessors' examination of persons failing to return list of taxable property.

Legislative History

(1949 Rev., S. 1718; June, 1955, S. 1036d; 1957, P.A. 673, S. 2; P.A. 87-245, S. 2, 10; P.A. 96-224, S. 1; P.A. 99-189, S. 3, 20; P.A. 19-200, S. 3; P.A. 22-118, S. 508.) History: P.A. 87-245 increased penalty from 10% to 25%, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987; P.A. 96-224 authorized assessors to grant an extension; P.A. 99-189 changed list to declaration and added timely filing requirement if deadline falls on Saturday or Sunday, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 19-200 designated existing provisions re extension of not more than 45 days to file declaration as Subsec. (a) and amended same to add provisions re requesting filing extension, designated existing provisions re no declaration filed as Subsec. (b) and amended same to delete provision re first day of November is Saturday or Sunday, and made technical changes, effective July 1, 2019; P.A. 22-118 amended Subsec. (a) to make a conforming change, effective July 1, 2022. Irregularities in perfecting grand list. 30 C. 394. One giving in list estopped from claiming listed property is not taxable. 30 C. 398; 51 C. 259. Listing of real property against nonresident bankrupt corporation before assignment recorded here, good. 36 C. 283. Assessors having information sufficient to found honest belief may fill out list for negligent taxpayer. 54 C. 436. They may do so without learning of or specifying particular property. Id., 440; 58 C. 269. Under former law, nonresidents not liable to ten per cent addition. 56 C. 351; 89 C. 437. Effect of assessors' action in adding property. Id., 438. Reference to previous list is insufficient description. 103 C. 152. Where assessors make out list, property must be listed in separate parcels; mandamus lies to compel performance of such duty. 104 C. 546, 547. Owner's valuation not required. 108 C. 125. Burden is on property owner to furnish facts. 117 C. 393. Cited. 123 C. 546; 147 C. 262; 212 C. 167; Id., 639; 232 C. 335; 240 C. 192; Id., 422.