Connecticut House Bill HB06759

Connecticut 2019 Regular Session

• Introduced: 1/29/19
• Refer: 1/29/19

Caption

An Act Concerning Property Tax Exemptions For Real Property Used For Charitable Purposes And The Recovery Of Certain Fees And Damages In Wrongful Property Tax Assessment Actions.

Impact

In addition to clarifying tax exemptions, HB 06759 proposes allowing for the recovery of attorneys' fees and compensatory damages in successful actions concerning wrongful property tax assessments. This part of the bill is significant as it empowers property owners, particularly those using their space for charitable purposes, to seek restitution if they are wrongly assessed. This could lead to more property owners contesting assessments they perceive as unfair, thus potentially increasing accountability in the assessment process and reducing wrongful taxation cases.

Summary

House Bill 06759 seeks to amend existing statutes concerning property tax exemptions specifically for real property utilized for charitable purposes. The intent of the bill is to provide greater clarity and guidance to boards of assessors in applying property tax exemptions. By doing so, it aims to ensure that properties used for charitable activities are not inadvertently taxed, which could hinder their ability to serve the community effectively. The bill recognizes the social importance of these properties and attempts to acknowledge their role in providing public benefit without the burden of taxation.

Conclusion

Overall, HB 06759 reflects a legislative effort to balance the need for supporting charitable organizations while maintaining a fair property tax system. The clarity it seeks to bring could ultimately lead to a more efficient resolution of property tax assessments and recognizes the societal value of properties used for charitable purposes.

Contention

The notable points of contention surrounding HB 06759 could arise from differing opinions about the implications of tax exemptions. Advocates for the bill argue that it supports essential community services and encourages charitable activities by relieving the financial burden of property taxes, whereas critics might express concerns about the potential loss of tax revenue for local governments or the possibility of misuse of exemptions. Additionally, the provision allowing recovery of fees may raise debates regarding its application and whether it would deter or incentivize unjust assessments.