FORM FORMAT DUE DATE FILED BY CONTENT USE STATUTE PENALTY WAIVER

OPM Portal User

 Paper form  N/A  CEO  User Authorization To file required reporting in OPM Portal  N/A N/A N/A

D-1

 Paper application  Prior to date on which Assessor signs Grand List  Taxpayer  Application for Totally Disabled Exemption  Grant purposes. Must submit to Assessor with proof of disability  CGS 12-81(55)   none none
 D-2 Paper application  January 1  Taxpayer  Application for Permanently and Totally Disabled Veteran 100% Service-Connected Disability Rating  Exemption Application  CGS 12-93   none none
LoCIP Grant   OPM Portal September 1  Finance   Annual Expense Submission Grant Purposes  CGS 
7-536 
none  none 

Declaration of Personal Property

M-PPD-L

M-PPD-S

M-PPD-MV

M-PPD-MVa

Paper application November 1 Taxpayer Listing of assets with financial data   Determination of taxable personal property CGS 12-41 25% CGS 12-41
M-1 OPM Portal July 1 Tax Collector Mill rate(s) and property tax levies Various state grant purposes CGS 12-9 and 7-325 $100 RCSA 12-9-2
M-13 OPM Portal May 1 Assessor Taxable grand list and property exemption data Equalized Net Grand List (ENGL) calculations and Annual report to the General Assembly CGS 12-120 $100 RCSA 12-120-2
M-13a OPM Portal May 1 Assessor Tax exempt grand list data Annual report to the General Assembly CGS 12-120 $100 RCSA 12-120-2

M-35B

Paper report with electronic file submitted to OPM July 1 Assessor and Tax Collector Municipal Claim for Reimbursement - Elderly Homeowners Grant purposes and Annual report to the General Assembly CGS 12-170aa(g) $250 RCSA 12-170aa-4

M-35H

Paper application February 1 - May 15 Taxpayer Elderly Homeowner Application Grant purposes. Statute requires submission to Assessor with proof of income CGS 12-170aa(f) none none

M-35P

Paper report October 1 Assessor Reductions to Elderly Homeowners Claim for Reimbursement Grant purposes CGS 12-170aa(i) $250 RCSA 12-170aa-4

M-35R

Paper application with electronic submission by municipality April 1 - September 30  Taxpayer Application for Renter's Rebate Grant purposes. Statute requires submission to Assessor/Municipal Agent with proof of income and rent/utilities paid CGS 12-170f $250 Assessor or Agent RCSA
12-120f-2

M-36

Paper report January 1 Assessor and Tax Collector Municipal Claim for Reimbursement - Elderly Homeowner Freeze Program Grant purposes and Annual report to the General Assembly CGS 12-129d $250 RCSA 12-129d-2

M-36P

Paper report October 1 Assessor Reductions to Freeze Reimbursement Grant purposes CGS 12-129b(d) $250 RCSA 12-129b-2

M-36R

Paper application February 1 - May 15 Taxpayer Application for Elderly Homeowner Freeze Program Grant purposes. Statute requires submission to Assessor with proof of income CGS 12-129c none none
M-37 OPM Portal April 1 Assessor Report of State Owned Real Property Grant purposes CGS 12-19b $250 RCSA 12-129b-2
M-37C&H OPM Portal April 1 Assessor Report of Colleges and Hospitals Real Property Grant purposes CGS 12-20b $250 RCSA 12-20b-2

M-42B

Paper report July 1 Assessor Municipal Claim for Reimbursement - Totally Disabled Program Grant purposes CGS 12-94a $250 RCSA 12-94a-2

M-44/M-44a

Paper application  November 1  Taxpayer Tax Exemption Application for Certain Energy Systems  Exemption Application   CGS 12-81 (56), (57), (62), (63) none  none 
M-45 OPM Portal Monthly Assessor and Town Clerk Data concerning real property transfers Determination of sales/assessment ratios used in ENGL calculation CGS 10-261b $1 per form RCSA 10-261b-2
M-46 OPM Portal August 1 Assessor Municipal Claim for Reimbursement - Distressed Municipality Program Grant purposes and Annual report to General Assembly CGS 32-9s $250 RCSA 32-9s-2
M-46A OPM Portal August 1 Assessor Distressed Municipality Program - real property exemptions Grant purposes. Statute requires submission with Form M-46 CGS 32-9s $250 RCSA 32-9s-2
M-46B OPM Portal August 1 Assessor Distressed Municipality Program - personal property exemptions Grant purposes. Statute requires submission with Form M-46 CGS 32-9s $250 RCSA 32-9s-2

M-55

Paper application November 1 Taxpayer Application - Distressed Municipality Program Grant purposes. Statute requires annual submission to Assessor 12-81(59), (60), (70) none none

M-59

Paper report with electronic file submitted to OPM August 1 Assessor and Tax Collector Municipal Claim for Reimbursement - Additional Veterans' Exemption Program Grant purposes and Annual Report to General Assembly CGS 12-81g $250 RCSA 12-81g-4

M-59a

Paper application February 1 - October 1 Taxpayer Application for Additional Veterans' Exemption Grant purposes. Regulations require submission to Assessor with proof of income CGS 12-81g none none

M-65MV

Paper application  November 1 Taxpayer   Application for Commercial Vehicle Exemption  Exemption Application  CGS 12-81 (74)   none none
 

M-66

Paper application   September 1 - October 30 Taxpayer Application for Maritime Heritage Land  Designation of land for assessment CGS 12-120f  none none
MM&E OPM Portal  May 1  Assessor  MM&E Exemptions Annual Report to General Assembly  CGS 12-120c  none  none
Motor Vehicle Depreciation Schedule Option  Paper Certification 14 days after vote  Assessor and CEO   Municipal Option to adopted Motor Vehicle Alternative Depreciation Schedule  Notification to OPM  Public Act 25-2  none none

Motor Vehicle Tax Bill

 Guidance N/A  Tax Collector Municipal Tax Bill Language with Scholarship Fund  Local Option CGS 12-169a  none  none
 Municipal Spending Cap  FHMS Portal July 1 Finance  Reporting of Municipal Spending Cap Data Grant purpose. Statutory requirement.    CGS 4-66p none none
 PA-490  Guidance  N/A Assessor  Schedule of Unit Prices for Land Classification  Recommendation  CGS 12-2b(1) none none
Revaluation   OPM Portal      Demonstration  Various coincided with Grand List Signing   Assessor  M-64 Veterans, Performance Based Revaluation Certification  Statute requirements CGS 12-62  none  none