Connecticut Senate Bill SB00182

Connecticut 2018 Regular Session

• Introduced: 2/21/18
• Refer: 2/21/18
• Report Pass: 3/26/18
• Refer: 4/6/18
• Report Pass: 4/12/18
• Engrossed: 5/7/18
• Report Pass: 5/8/18

Caption

An Act Concerning Municipal Tax Appeals And Contingency Agreements.

Impact

The bill revises existing laws, notably Section 12-117a and Section 12-119 of the general statutes, to establish clearer guidelines for taxpayers wishing to contest their property taxes. It stipulates that applicants must provide a bond and offers the option for courts to award reimbursement for overpaid taxes, including interest, should an assessment be reduced. By ensuring that these cases can be promptly handled by judicial authorities, the act seeks to enhance the efficiency of tax appeal processes and ensure fair treatment for those contesting property valuations.

Summary

SB00182 is an act concerning municipal tax appeals and contingency agreements, aimed at addressing the processes through which property owners can appeal tax assessments made by towns or cities. The bill introduces provisions that allow property owners and lessees to seek judicial relief if they believe a tax has been improperly assessed. It emphasizes a structured appeal process, where such cases would be treated as preferred priorities by the courts, thereby facilitating a quicker resolution to tax disputes.

Sentiment

General sentiment around SB00182 appeared to be supportive among those advocating for taxpayer rights, as it bolsters avenues for appealing tax assessments. However, there are concerns from specific sectors regarding the implications of contingency agreements being curtailed, especially for real estate appraisers who would no longer be able to enter into such agreements. This aspect of the bill could narrow options for property owners seeking professional representation in their tax appeals, igniting discussions about the adequacy of support available for taxpayers.

Contention

A notable point of contention lies in the restriction of certified or provisionally licensed real estate appraisers from entering into contingency fee agreements when acting on behalf of applicants. Critics argue that this could inhibit access to quality representation for those appealing their assessments, particularly affecting those who may not have the resources for upfront fees. This tension underscores the balance the bill seeks to maintain between facilitating fair tax appeals and regulating the conduct of professionals assisting in such disputes.