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ConnecticutSB 004772026 Regular SessionSenateWALLET
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.
Sponsored By: Finance, Revenue and Bonding Committee
Signed by Governor
Summary
To allow certain persons to file for property tax exemptions, notwithstanding certain statutory deadlines.
finance, revenue and bonding
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Bill Overview
Analyzed Economic Effects
61 provisions identified: 45 benefits, 3 costs, 13 mixed.
Debt-free program expands to bachelor’s degrees
Starting with fall 2026 enrollment, eligible graduates can continue the debt-free college program while earning a bachelor’s degree. Students must have maintained program eligibility and earned an associate’s degree from Connecticut State Community College in fall 2025, spring 2026, or later. They must attend an eligible Connecticut school, qualify as in-state students, make satisfactory academic progress, complete the FAFSA, and accept all available financial aid.
Angel tax credits for Connecticut investors
The law creates angel-investor credits for qualifying cash investments of at least $25,000: 25% for qualified Connecticut businesses and 40% for qualified cannabis businesses. An investor’s lifetime credit limit is $500,000; credits can be transferred and carried forward for five years. For businesses with fewer than 25 employees, the residency threshold falls from 75% to 50%. Related business and person applications count as one application.
Loans for eligible innocence claimants
The Judicial Branch runs a separate, non-expiring loan account for claimants who may qualify for compensation under state law. The account receives $400,000 for fiscal year 2026 and $500,000 for fiscal year 2027. The law does not set individual loan amounts or terms.
Tax credit for small business health plans
Starting with tax years in 2026, a qualifying business with fewer than 50 Connecticut employees can claim a credit for offering an individual coverage health reimbursement arrangement through the state exchange. The credit is limited to the business’s contributions, $1,000 per covered employee, and the amount reserved. It is available for the first year offered and the next year. Total reserved credits cannot exceed $5 million per year, and unused credit expires.
Lower penalties for unlicensed institutions
Starting October 1, 2026, operating an institution without a required license or certificate becomes a class C misdemeanor instead of a class D felony. The maximum criminal fine falls from $5,000 to $2,000 per day. The maximum civil penalty falls from $25,000 to $5,000 per day, and the commissioner must hold a hearing before imposing it.
Towns receive one-time grant funding
The state provides $100,000,006 in municipal grants for the year ending June 30, 2026. The money is divided among towns according to the act’s schedule and remains available for the same purpose in fiscal year 2027. Each town must report its spending by January 1, 2027.
Tweed terminal brings town payments
After the required permit is approved and certified, the state pays East Haven $4.4 million and New Haven $2.9 million each year. Payments cannot start before July 1, 2027, and continue only while a qualifying East Haven terminal operates. The terminal must support scheduled and charter flights and have at least 2,100 parking spaces. These payments are in addition to other state grants in lieu of taxes.
Nursing home staff get wage increases
Within available funding, the state raises nursing-home rates to support wage increases for direct-care and support staff. The increases are 3% starting July 1, 2025, 3% starting July 1, 2026, and 4% starting January 1, 2027. Directors and assistant directors of nursing are excluded from the 2026 increase. Facilities that receive an adjustment but do not provide the wage increase may lose the same amount from their rate.
More funding for magnet schools
The state distributes $6.41 million to eligible interdistrict magnet programs for the year ending June 30, 2027. Programs receive funding based on their share of enrolled students. The allocation is limited to programs run by qualifying colleges or approved nonprofit groups, not local or regional school boards.
More state grants for education programs
Hartford receives $5 million of its education grant for the year ending June 30, 2026. The state also makes $210,000 for Stamford’s education foundation and $500,000 for disconnected youth programs available from 2026 funds. For 2027, it makes another $220,000 for Stamford and $500,000 for disconnected youth programs available. Town grants must support education and cannot replace local funding.
Higher Cornfield Point lot assessments
For lots in the Cornfield Point Association, the maximum annual assessment rises from $500 to $1,000 for a lot with a home or cottage. For a vacant lot, the maximum rises from $100 to $200. The association can charge less than these limits.
Changes to hospital taxes and payments
Starting July 1, 2026, qualifying children’s general hospitals fall within the state’s hospital tax rules. Medicaid supplemental payments also go to specified hospitals and related providers. Hospital taxes and payments return to their June 1, 2025 structure and amounts if federal approvals or legal requirements trigger reversion. Pending hospital tax appeals can lead to a recalculated bill or refund.
New employer surcharge and training grants
Starting January 1, 2027, the state’s workforce plan includes an annual surcharge formula for employers that maintain a productivity gap. Employers also lose the stated tax exemption for increased productivity. The law directs account funds to retraining, career transition, technical education, and grants for artificial intelligence tools and staff training. Grant-supported tools must measurably raise output per worker without reducing headcount.
Infusion approvals explain possible extra costs
Starting January 1, 2027, people receiving approval for an infusion or injection service must get a written or electronic cost notice. It explains that a hospital-based outpatient center outside the hospital campus may cost more than a non-hospital center. The notice does not set the amount of the bill.
More languages for hospital aid notices
Starting October 1, 2026, hospitals must translate required financial-assistance notices into languages spoken by at least 1,000 people or 5% of the relevant community. The rule improves access to information but does not change who qualifies for aid or how much aid they receive.
New nursing home option for specific residents
State agencies can create or arrange a nursing home for people who need nursing-home-level care and are transitioning from a state correctional facility or receive services from the mental health agency. Some usual nursing-home rules do not apply when they conflict with this authority.
More time for property tax exemptions
Eligible property owners in Berlin, Lebanon, Meriden, Middletown, Waterbury, and West Hartford get 30 days after July 1, 2026, to file specified missed exemptions. The filing must include the required late fee, and the assessor must confirm eligibility. Middletown’s window covers specified 2024 and 2025 exemptions; the other towns’ provisions cover specified 2025 exemptions. Towns must repay excess taxes, interest, or penalties already paid.
Property tax relief for some long-held lots
A municipality can vote to reduce all or part of delinquent property taxes for the 2013 or 2014 grand list. The parcel must be smaller than 6,000 square feet and have remained under the same ownership for at least 45 years. The law does not require a town to approve an abatement.
Free bus passes for high school students
Starting July 1, 2026, public school students in grades 9 through 12 can get free public bus passes through their school boards. Passes can cover transit-district services. The transportation commissioner can require reports and repayment if a board uses grant money for another purpose.
Higher pay for designated judges
Starting July 1, 2026, judges with listed administrative roles receive $1,481 in additional compensation, up from $1,419. Judge trial referees receive $326 for each qualifying workday, plus covered expenses and retirement salary.
Higher pay for family support officials
Beginning July 1, 2026, the chief family support magistrate earns $188,979 per year. Each other family support magistrate earns $179,859 per year. Family support referees receive $280 for each day worked in that role, plus expenses such as mileage.
Higher pay for state judges
Beginning July 1, 2026, listed Connecticut judges and court administrators receive annual salaries from $217,109 to $259,764, based on their positions. The law does not state the prior salaries.
Tax-free school supplies for families
Starting July 1, 2026, qualifying nonelectronic school supplies bought for nonbusiness use are exempt from Connecticut sales tax. The revenue commissioner will identify which supplies qualify. The law does not state how much households will save.
A new review for petition 1668
The Connecticut Siting Council can reopen petition 1668 if the petitioner applies. When deciding whether to issue a ruling, the council may consider the finances of the town where the project is located.
More ways to start charter changes
Until December 31, 2026, Connecticut towns with more than 20,000 but fewer than 30,000 people can start a charter-change process. A majority vote of the appointing authority or a petition signed by at least 10% of electors is required. The law also accepts the Cornfield Point Association’s charter-change request despite a late filing of its resolution, as long as the request is otherwise valid.
State funds police social work project
The state must make an agreement with Southern Connecticut State University by January 1, 2027, for at least $850,000. The money supports a social work and law enforcement project. Other uses require written approval from the commissioner.
State reviews correctional health care
The state makes up to $100,000 available in fiscal year 2027 for a study of health and mental health services in correctional facilities. The study looks at accreditation, but the law does not require facilities to earn accreditation.
Stronger security for license plate data
Entities holding or storing automated license plate reader data for a contracting public agency must follow recognized data security practices. They must encrypt the data while it is stored or sent.
Language help plans for state services
The state must create a language access plan by January 1, 2027. It must identify the 12 most common non-English languages and prioritize public services and documents for translation. The legislative branch must also plan for language help at public hearings, meetings, notices, and online. Both branches must report each year starting January 15, 2027; the legislative branch must post how to request help by July 1, 2027.
Newtown can build a walking crossing
Newtown can build a public crossing for people walking or biking over the railroad near Milepost 0.0. The town, the Housatonic Railroad Company, and the Maybrook Railroad Company must approve it, and construction must follow state transportation recommendations. For state crossing-liability rules, the two railroad companies and their successors count as owners at the crossing.
Newtown studies emergency call services
The state must give the South Central Region Council of Governments a $250,000 grant for the year ending June 30, 2027. The money funds a study of combining public service answering points. The grant does not require the services to combine.
More Shore Line East train service
For the year ending June 30, 2027, the state makes $4 million available for Shore Line East operations. It also directs $3 million to increase service. The law does not specify the new schedule, number of added trips, or any fare change.
State power project gets new options
The law classifies Project NE 53142 as a customer-side distributed resource. Connecticut can also contract to direct power from the project to selected state electricity accounts, but the law does not require a contract or promise household savings.
Waste authority receives state grant
The state provides a $500,000 grant to the Northwest Resource Recovery Authority by June 30, 2026. The money comes from a specified non-expiring state account. The law does not state a direct household payment or service change.
Electricity tariff option for one project
Project NE 53142 can qualify for an electricity tariff with terms used for municipal customers if the state utility authority gives final approval. The authority can consider the financial condition of the project’s municipality. The law does not promise household savings.
Tweed airport gains financing options
Starting July 1, 2026, the Tweed-New Haven Airport Authority can treat more airport work, leases, licenses, operations, and property as financing projects. The authority can contract with a participating corporation for these projects. The law does not set a project amount.
Higher Medicaid pay for optometrists
The state must pay Connecticut-licensed optometrists the same Medicaid rate as physicians for services under four listed billing codes. The law covers codes 92004, 92014, 92015, and 92250. The commissioner must seek federal approval if needed. The law does not state the new payment amounts.
Hospitals get new payment review rights
Before finalizing the hospital payment growth method, the state must give each hospital its preliminary results, data, and assumptions. Hospitals get at least 90 days to check and challenge them. The state must consider corrections submitted during that period.
Nursing homes get more bed-planning flexibility
The state can use an occupancy level below the usual 96% threshold when deciding bed need for a nursing-home project that relocates beds and creates rooms with no more than two beds. The rule gives these projects more flexibility; it does not set a direct household payment.
Airport zones support local development
Starting July 1, 2026, municipalities can propose development zones near general aviation airports. The state must establish a zone around Tweed-New Haven Airport after a qualifying proposal from East Haven, New Haven, or both. Proposals must match the state development plan and airport master plan and list expected benefits and costs. Without General Assembly approval, a zone cannot extend beyond two miles or include airport land.
Early childhood funds stay available
Unspent early childhood funds released for the year ending June 30, 2026, do not expire at year-end. The commissioner can use them in later years until they are spent. The law does not state the amount or which services the money will support.
More arts support for Burns Academy
The state can carry forward up to $90,000 in unused fiscal year 2026 education funds for a fiscal year 2027 grant to Burns Latino Academy. That is up from the previous $25,000 limit. The grant pays for musical instruments and instruction.
Science academy keeps leftover funds
The Connecticut Academy of Science and Engineering can use up to $45,000 of leftover fiscal year 2026 funding in fiscal year 2027. The money must support the same purpose as the original funding.
Suffield school can seek state grant
Suffield’s middle school project can be considered for a state grant even though the earlier application deadline passed. Project costs cannot exceed $119.5 million, and the town must apply before July 1, 2027. The project must meet other requirements, and a grant is not guaranteed.
Suffield school gets more state aid
Starting July 1, 2026, the state reimbursement rate for the Suffield Middle School project increases by 10 percentage points. The project can receive state grant consideration for costs up to $119.5 million if its application is filed by July 1, 2027.
Youth groups keep unspent grant money
Unspent fiscal year 2026 youth prevention funds for four named groups do not expire at year-end. The Dominican American Coalition of Connecticut, Intempo Organization, Second Chance Re-entry Initiative Program, and Tri-Town Youth Services can use the money in later years until it is spent. The law also allows up to $200,000, up from $100,000, to carry forward for a fiscal year 2027 grant to My Architecture Workshops.
Youth job funds reach regional boards
Starting July 1, 2026, available youth job and training funds support services for people ages 14 to 24. The Labor Commissioner allocates the money among regional workforce boards using a formula developed with the boards. The Northwest board must receive at least its allocation for the year ending June 30, 2026; funding depends on available appropriations.
Community groups keep grant funding
The state carries forward up to $100,000 for Angel of Edgewood and up to $175,000 for the Rich Dae Foundation. Both grants are available during the year ending June 30, 2027. The state also carries forward up to $500,000 for leadership work and operations at a community development corporation in Hartford’s South End during that year.
Film tax credits for three cities
Eligible production companies can apply for an added state tax credit for qualifying costs in income years beginning in 2027 or 2028. Principal photography must take place in Bridgeport, Hartford, or New Haven for at least 20 days. Credit rates are 30%, 35%, or 50%, depending on costs. Total vouchers are capped at $1.5 million, and approval requires production completion and cost verification.
Presidential electors must follow pledges
Beginning October 1, 2026, presidential electors must cast ballots that match their signed pledges. The Secretary of the State must reject a ballot that does not match. An elector who casts an inconsistent ballot or refuses required steps forfeits the office.
Youth prevention grant removed
The state removes a $200,000 grant to My Architecture Workshops from the youth prevention budget for the year ending June 30, 2026. The law does not name a replacement grant or direct household payment.
Hartford can delay property revaluation
Hartford can move its revaluation from the assessment year starting October 1, 2026, to the year starting October 1, 2027, with approval from its legislative body. The delay can postpone either an increase or a decrease in an individual property’s assessment; the law does not set the effect on any tax bill.
Wilton assessment notices remain valid
The law confirms that Wilton’s assessment-increase notices and related appeal hearings for the October 1, 2025 grand list are legally valid. It does not change assessment amounts or property tax rates.
New rules for election sites
The law adds exceptions to restrictions on access near election sites. They cover certain law-enforcement buildings within 250 feet, off-duty voting, protected political expression, necessary passage, and people who live nearby. Starting July 1, 2027, electors can ask clerks to mail prefilled absentee-ballot applications for each election, referendum, and applicable primary. Clerks send them 90 days beforehand or as soon as practical; electors leave the program if they ask, become inactive, or their application is returned as undeliverable.
Tweed airport board rules change
After a qualifying East Haven terminal permit is issued, New Haven’s mayor appoints eight airport authority members and East Haven’s mayor appoints seven. Two regional appointees’ terms end when East Haven makes its first appointments. After the permit, at least 10 board members must approve bylaw changes, except when action is needed for federal rules, grant terms, or airport safety and security.
Bridgeport grant excluded from school budget test
Bridgeport’s one-time municipal grant does not count toward the town’s education budget when the state calculates its minimum education budget requirement. This changes the budget calculation, but the law does not say whether school spending or household costs change.
State carries forward auditor funds
The government can carry forward up to $200,000 in unused fiscal year 2026 auditor funds. The money can pay other expenses in the year ending June 30, 2027, rather than the original personal-services purpose.
New deadline for a utility project
Project 3066 in a state utility regulator’s docket must be completed within three years of this section’s effective date. The law does not state a direct household payment or effect.
Airport bonds limit repayment sources
When the airport authority issues revenue bonds for a participating corporation, the bonds must state that repayment comes only from assets pledged for them. This limits the authority’s repayment responsibility but also limits the assets bondholders can claim for repayment.
Gas delivery rebates for clean energy facilities
Gas companies must rebate delivery charges for gas transported to qualifying shared clean energy facilities. They can recover rebate costs through their rate mechanisms, which can affect other customers’ rates.
New rules for measuring provider costs
Starting July 1, 2026, the state measures each provider group’s cost growth across public and private payers. The method must account for patient risk and major changes in payment methods. The law changes how growth is measured, not household coverage or bills directly.
Sponsors & Cosponsors
Sponsor
Finance, Revenue and Bonding Committee
Affiliation unavailable
Cosponsors
Patricia Billie Miller
Democratic • Senate
Tom Delnicki
Republican • House
Roll Call Votes
House vote • 4/1/2026
House Roll Call Vote 271 AS AMENDED
Yes: 0 • No: 0
Senate vote • 4/1/2026
Senate Roll Call Vote 295
Yes: 0 • No: 0
Senate vote • 4/1/2026
FIN Vote Tally Sheet (Joint Favorable Substitute)
Yes: 0 • No: 0
Senate vote • 4/1/2026
Senate Roll Call Vote 297
Yes: 0 • No: 0
Senate vote • 4/1/2026
Senate Roll Call Vote 296
Yes: 0 • No: 0
Senate vote • 4/1/2026
Senate Roll Call Vote 294
Yes: 0 • No: 0
Actions Timeline
Signed by the Governor
5/27/2026legislatureTransmitted by Secretary of the State to Governor
5/15/2026legislatureTransmitted to the Secretary of State
5/15/2026legislaturePublic Act 26-76
5/14/2026legislatureIn Concurrence
5/6/2026legislatureHouse Passed as Amended by Senate Amendment Schedule A,B
5/6/2026HouseHouse Adopted Senate Amendment Schedule A,B
5/6/2026HouseRules Suspended
5/6/2026legislatureHouse Calendar Number 580
5/6/2026HouseFavorable Report, Tabled for the Calendar, House
5/6/2026HouseTransmitted Pursuant To Joint Rule 17
5/5/2026legislatureSenate Passed as Amended by Senate Amendment Schedule A,B
5/5/2026SenateSenate Rejected Senate Amendment Schedule C 6177
5/5/2026SenateSenate Adopted Senate Amendment Schedule B 6173
5/5/2026SenateSenate Adopted Senate Amendment Schedule A 6140
5/5/2026SenateFile Number 654
4/16/2026legislatureSenate Calendar Number 417
4/16/2026SenateFavorable Report, Tabled for the Calendar, Senate
4/16/2026SenateReported Out of Legislative Commissioners' Office
4/16/2026legislatureReferred to Office of Legislative Research and Office of Fiscal Analysis 04/15/26 5:00 PM
4/10/2026legislatureFiled with Legislative Commissioners' Office
4/1/2026legislatureJoint Favorable Substitute
4/1/2026legislaturePublic Hearing 03/16
3/12/2026legislatureReferred to Joint Committee on Finance, Revenue and Bonding
3/11/2026legislature
Bill Text
Public Act No. 26-76
5/5/2026
File No. 654
4/16/2026
FIN Joint Favorable Substitute
4/1/2026
Raised Bill
3/11/2026
Bill Analysis For File Copy 654
Bill Analysis for SB-477, as amended by Senate "A" and "B"
FIN Joint Fav. Rpt
FIN Vote Tally Sheet (Joint Favorable Substitute)
Fiscal Note For File Copy 654
Fiscal Note for Amendment LCO 6140 (See Fiscal Note Details)
Fiscal Note for Amendment LCO 6158 (Reduces Cost In Bill)
Fiscal Note for Amendment LCO 6160 (No Fiscal Impact)
Fiscal Note for Amendment LCO 6166 (No Fiscal Impact)
Fiscal Note for Amendment LCO 6168 (Potential Cost)
Fiscal Note for Amendment LCO 6173 (See Fiscal Note Details)
Fiscal Note for Amendment LCO 6177 (No Fiscal Impact)
Fiscal Note for Amendment LCO 6185 (Potential Cost)
Fiscal Note for Amendment LCO 6186 (No Fiscal Impact)
Fiscal Note for SB-477, As Amended by Senate "A" (LCO 6140), Senate "B" (LCO 6173)
House LCO Amendment #6185 (R)
House LCO Amendment #6186 (R)
House Roll Call Vote 271 AS AMENDED
Senate LCO Amendment #6158 (R)
Senate LCO Amendment #6160 (R)
Senate LCO Amendment #6166 (R)
Senate LCO Amendment #6168 (R)
Senate Roll Call Vote 294
Senate Roll Call Vote 295
Senate Roll Call Vote 296
Senate Roll Call Vote 297
Senate Schedule A LCO# 6140 (D)
Senate Schedule B LCO# 6173 (D)
Senate Schedule C LCO# 6177 (R)
Summary for Public Act No. 26-76
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