Page 551

House Bill No. 5506

Public Act No. 22-118 551 of 739

[or] (2) above 45 mills for the assessment [year] years commencing October 1, 2017, to October 1, 2020, inclusive, or (3) above 32.46 mills for the assessment year commencing October 1, 2021, and each assessment year thereafter. (c) Notwithstanding the provisions of any special act, municipal charter or home rule ordinance, a municipality or district that set a motor vehicle mill rate prior to [October 31, 2017] the effective date of this section, for the assessment year commencing October 1, [2016] 2021, may, by vote of its legislative body, or if the legislative body is a town meeting, the board of selectmen, revise such mill rate to meet the requirements of this section, provided such revision occurs not later than [December 15, 2017] June 15, 2022. (d) Notwithstanding the provisions of section 12-112, any board of assessment appeals of a municipality that mailed or distributed, prior to October 31, 2017, bills to taxpayers for motor vehicle property taxes based on assessments made for the assessment year commencing October 1, 2016, shall hear or entertain any appeals related to such assessments not later than December 15, 2017. (e) For the purposes of this section, "municipality" means any town, city, borough, consolidated town and city, consolidated town and borough and "district" means any district, as defined in section 7-324. Sec. 414. Subsection (c) of section 4-66l of the 2022 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage): (c) (1) For the fiscal year ending June 30, 2022, [and each fiscal year thereafter,] motor vehicle property tax grants to municipalities that impose mill rates on real property and personal property other than motor vehicles greater than 45 mills or that, when combined with the mill rate of any district located within the municipality, impose mill