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Connecticut Public Acts 1996

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Senate Bill No. 289

PUBLIC ACT NO. 96-1

AN ACT CONCERNING ASSESSMENT APPEALS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Notwithstanding the provisions of section 12-111 of the general statutes, as amended, to the contrary, with respect to the assessment year of municipalities commencing October 1, 1995, if an extension was granted to an assessor or board of assessors pursuant to section 12-117 of the general statutes, as amended, a taxpayer request for an appeal may be filed with the board of assessment appeals, in writing, no later than March 20, 1996, and said board shall hear such requests during the month of April. The board of assessment appeals shall notify the taxpayer of the date, time and place of the hearing at least seven calendar days preceding the hearing date but no later than April 1, 1996. If the board elects not to hear an appeal in accordance with the provisions of said section 12-111, as amended, it shall notify the taxpayer of such decision no later that April 1, 1996. Each written request for appeal shall contain all the information required under said section 12-111, as amended.

Sec. 2. Subsection (a) of section 12-117 of the general statutes, as amended by section 55 of public act 95-283, is repealed and the following is substituted in lieu thereof:

(a) The period prescribed by law for the completion of the duties of any assessor, board of assessors or board of assessment appeals may, for due cause shown, be extended by the Secretary of the Office of Policy and Management for a period not exceeding one month, and in the case of the board of assessment appeals in any town in the assessment year immediately following completion of a revaluation of all real property in such town and adjustment of the assessment list for such assessment year accordingly, such period may be extended by said secretary for a period not exceeding two months, provided such assessor or board shall submit to said secretary, not less than ten days before the expiration of the period prescribed by law, a request in writing, approved by the chief executive officer of the municipality, for such extension, setting forth the reasons therefor. IF AN EXTENSION IS GRANTED TO ANY ASSESSOR OR BOARD OF ASSESSORS, THE DATE BY WHICH A TAXPAYER SHALL BE REQUIRED TO SUBMIT A WRITTEN REQUEST FOR APPEAL TO THE BOARD OF ASSESSMENT APPEALS SHALL BE EXTENDED TO MARCH TWENTIETH AND SAID BOARD SHALL CONDUCT HEARINGS REGARDING SUCH REQUESTS DURING THE MONTH OF APRIL. THE BOARD SHALL SEND NOTIFICATION TO THE TAXPAYER OF THE TIME AND DATE OF AN APPEAL HEARING AT LEAST SEVEN CALENDAR DAYS PRECEDING THE HEARING DATE, BUT NO LATER THAN THE FIRST DAY OF APRIL. IF THE BOARD ELECTS NOT TO HEAR AN APPEAL IN ACCORDANCE WITH THE PROVISIONS OF SECTION 12-111, AS AMENDED, IT SHALL NOTIFY THE TAXPAYER OF SUCH DECISION NO LATER THAN THE FIRST DAY OF APRIL. ALL PROVISIONS OF SAID SECTION 12-111, OTHER THAN THE EXTENSION OF THE FILING AND NOTIFICATION DATES AS HEREIN SET FORTH, SHALL BE APPLICABLE TO SUCH APPEALS. If an extension is granted to any board of assessment appeals, the time period within which a taxpayer may appeal from the decision of such board and the time within which the town clerk shall transmit an abstract of the assessment lists shall be extended for a like period.

*Sec. 3. Section 12-117a of the general statutes is repealed and the following is substituted in lieu thereof:

[Notwithstanding the provisions of sections 12-118, 12-121aa and 12-121bb, any] ANY person, including any lessee of real property whose lease has been recorded as provided in section 47-19 and who is bound under the terms of his lease to pay real property taxes, claiming to be aggrieved by the action of the board of tax review OR THE BOARD OF ASSESSMENT APPEALS, AS THE CASE MAY BE, in any town or city [with respect to the assessment list for the assessment year commencing October 1, 1989, October 1, 1990, October 1, 1991, October 1, 1992, October 1, 1993, or October 1, 1994,] may, within two months from the [time] DATE OF THE MAILING OF NOTICE of such action, make application, in the nature of an appeal therefrom, WITH RESPECT TO THE ASSESSMENT LIST FOR THE ASSESSMENT YEAR COMMENCING OCTOBER 1, 1989, OCTOBER 1, 1990, OCTOBER 1, 1991, OCTOBER 1, 1992, OCTOBER 1, 1993, OCTOBER 1, 1994, OR OCTOBER 1, 1995, to the superior court for the judicial district in which such town or city is situated, AND WITH RESPECT TO THE ASSESSMENT LIST FOR ASSESSMENT YEARS COMMENCING ON OR AFTER OCTOBER 1, 1996, TO THE SUPERIOR COURT FOR THE JUDICIAL DISTRICT OF HARTFORD-NEW BRITAIN AT HARTFORD, which shall be accompanied by a citation to such town or city to appear before said court. Such citation shall be signed by the same authority and such appeal shall be returnable at the same time and served and returned in the same manner as is required in case of a summons in a civil action. The authority issuing the citation shall take from the applicant a bond or recognizance to such town or city, with surety, to prosecute the application to effect and to comply with and conform to the orders and decrees of the court in the premises. [Any such application shall be a preferred case, to be heard, unless good cause appears to the contrary, at the first session, by the court or by a committee appointed by the court, and the] THE pendency of such application shall not suspend an action by such town or city to collect not more than seventy-five per cent of the tax so assessed or not more than ninety per cent of such tax with respect to any real property for which the assessed value is five hundred thousand dollars or more, and upon which such appeal is taken. If, during the pendency of such appeal, a new assessment year begins, the applicant may amend his application as to any matter therein, including an appeal for such new year, which is affected by the inception of such new year and such applicant need not appear before the board of tax review OR BOARD OF ASSESSMENT APPEALS, AS THE CASE MAY BE, to make such amendment effective. The court shall have power to grant such relief as to justice and equity appertains, upon such terms and in such manner and form as appear equitable, and, if the application appears to have been made without probable cause, may tax double or triple costs, as the case appears to demand; and, upon all such applications, costs may be taxed at the discretion of the court. If the assessment made by the board of tax review OR BOARD OF ASSESSMENT APPEALS, AS THE CASE MAY BE, is reduced by said court, the applicant shall be reimbursed by the town or city for any overpayment of taxes, together with interest and ANY costs AWARDED BY THE COURT, or, at the applicant's option, shall be granted a tax credit for such overpayment, interest and ANY costs AWARDED BY THE COURT. Upon motion, said court shall, in event of such overpayment, enter judgment in favor of such applicant and against such city or town for the whole amount of such overpayment, together with interest and ANY costs AWARDED BY THE COURT. The amount to which the assessment is so reduced shall be the assessed value of such property on the grand lists for succeeding years until the tax assessor finds that the value of the applicant's property has increased or decreased.

*(Revisors' note: See also P.A. 96-261, S. 1, 4.)

Sec. 4. Section 17 of public act 95-283 is repealed.

Sec. 5. This act shall take effect from its passage and shall be applicable to assessment years of municipalities commencing on or after October 1, 1995.

Approved March 6, 1996. Effective March 6, 1996, and applicable as provided in section 5.

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