AN ACT REQUIRING THE ADVISORY COUNCIL ON INTERGOVERNMENTAL RELATIONS TO CONDUCT A STUDY CONCERNING THE FEASIBILITY OF AUTHORIZING MUNICIPALITIES THAT HAVE ENTERED INTO REVENUE SHARING AGREEMENTS TO ADOPT DIFFERENTIAL MILL RATES.

Senate
sSB446 / File No. 230 1

General Assembly File No. 230
February Session, 2026 Substitute Senate Bill No. 446

Senate, March 30, 2026

The Committee on Planning and Development reported
through SEN. RAHMAN of the 4th Dist., Chairperson of the
Committee on the part of the Senate, that the substitute bill
ought to pass.

AN ACT REQUIRING THE ADVISORY COUNCIL ON
INTERGOVERNMENTAL RELATIONS TO CONDUCT A STUDY
CONCERNING THE FEASIBILITY OF AUTHORIZING MUNICIPALITIES
THAT HAVE ENTERED INTO REVENUE SHARING AGREEMENTS TO
ADOPT DIFFERENTIAL MILL RATES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. ( Effective from passage ) The Connecticut Advisory 1
Commission on Intergovernmental Relations established pursuant to 2
section 2-79a of the general statutes shall conduct a study concerning 3
the feasibility of authorizing municipalities that have entered into 4
revenue sharing agreements pursuant to section 7 -148bb of the general 5
statutes to adopt differential mill rates applicable to taxable real 6
property for which the tax revenues are shared pursuant to such 7
agreements. Not later than January 1, 2027, the commission shall submit 8
a report, in accordance with the provisions of section 11-4a of the general 9
statutes, to the joint standing committee of the General Assembly 10
having cognizance of matters relating to planning and development. 11
sSB446 File No. 230

sSB446 / File No. 230 2

Such report shall include the findings of such study and any legislative 12
recommendations to authorize such municipalities to adopt such 13
differential mill rates. 14
This act shall take effect as follows and shall amend the following
sections:

Section 1 from passage New section

PD Joint Favorable Subst.

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sSB446 / File No. 230 3

The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of
the General Assembly, solely for purposes of information, summarization and explanation and do not
represent the intent of the General Assembly or either chamber thereof for any purpose. In general,
fiscal impacts are based upon a variety of informational sources, including the analyst’s professional
knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final
products do not necessarily reflect an assessment from any specific department.

OFA Fiscal Note

State Impact:
Agency Affected Fund-Effect FY 27 $ FY 28 $
Policy & Mgmt., Off. GF - Cost 50,000 None
Note: GF=General Fund
Municipal Impact: None
Explanation
The bill requires the Connecticut Advisory Commission on
Intergovernmental Relations within the Office of Policy and
Management (OPM) to (1) conduct a study regarding the feasibility of
setting different mill rates for municipalities that have entered into
revenue sharing agreements, and (2) submit a report by January 1, 2027.
This results in a one-time cost of $50,000 to OPM in FY 27 to conduct the
study and submit it by the required deadline.
The Out Years
None.

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sSB446 / File No. 230 4

OLR Bill Analysis
sSB 446

AN ACT REQUIRING THE ADVISORY COUNCIL ON
INTERGOVERNMENTAL RELATIONS TO CONDUCT A STUDY
CONCERNING THE FEASIBILITY OF AUTHORIZING
MUNICIPALITIES THAT HAVE ENTERED INTO REVENUE SHARING
AGREEMENTS TO ADOPT DIFFERENTIAL MILL RATES.

SUMMARY
The Office of Legislative Research does not analyze Special Acts.
COMMITTEE ACTION
Planning and Development Committee
Joint Favorable Substitute
Yea 21 Nay 0 (03/13/2026)