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Connecticut Public Acts 1996

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Substitute House Bill No. 5737

PUBLIC ACT NO. 96-261

AN ACT CONCERNING PROPERTY TAX APPEALS AND CLAIMS FOR STATE REIMBURSEMENT FOR LOSS OF PROPERTY TAX UNDER THE TAX RELIEF PROGRAM FOR CERTAIN ELDERLY OR TOTALLY DISABLED HOMEOWNERS.

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

Section 1. Section 12-117a of the general statutes, as amended by section 3 of public act 96-1, is repealed and the following is substituted in lieu thereof:

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 may, within two months from the 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, AND WITH RESPECT TO THE ASSESSMENT LIST FOR ASSESSMENT YEARS THEREAFTER 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. 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.

Sec. 2. (NEW) Notwithstanding the provisions of section 12-170aa of the general statutes, as amended, any municipality which included taxes paid to a fire district in the claim for tax reduction required under subsection (g) of said section 12-170aa and submitted to the Office of Policy and Management for the assessment year commencing October 1, 1994, may continue to include taxes paid to a fire district in such claim for assessment years commencing on or after October 1, 1995.

Sec. 3. Sections 11 to 21, inclusive, of public act 95-283 are repealed.

Sec. 4. 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 June 10, 1996. Effective June 10, 1996, and applicable as provided in section 4.

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