Connecticut 2019 Regular Session

Connecticut House Bill HB07368 Compare Versions

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7		-	General Assembly ~~Substitute~~ Bill No. 7368
	5	+	General Assembly Raised Bill No. 7368
8	6		January Session, 2019
	7	+	LCO No. 5979
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	9	+
	10	+	Referred to Committee on PLANNING AND DEVELOPMENT
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	12	+
	13	+	Introduced by:
	14	+	(PD)
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13		-
14		-	AN ACT CONCERNING TH E USE OF MASS APPRAISAL SOFTWARE.
	19	+	AN ACT CONCERNING RE GIONALLY SHARED TECHNOLOGY.
15	20		Be it enacted by the Senate and House of Representatives in General
16	21		Assembly convened:
17	22
18		-	Section 1. Section 12-62 of the general statutes is repealed and the 1
19		-	following is substituted in lieu thereof (Effective October 1, 2019): 2
20		-	(a) As used in this chapter: 3
21		-	(1) "Assessor" means the person responsible for establishing 4
22		-	property assessments for purposes of a town's grand list and includes 5
23		-	a board of assessors; 6
24		-	(2) "Field review" means the process by which an assessor, a 7
25		-	member of an assessor's staff or person designated by an assessor 8
26		-	examines each parcel of real property in its neighborhood setting, 9
27		-	compares observable attributes to those listed on such parcel's 10
28		-	corresponding property record, makes any necessary corrections based 11
29		-	on such observation and verifies that such parcel's attributes are 12
30		-	accounted for in the valuation being developed for a revaluation; 13
31		-	(3) "Full inspection" or "fully inspect" means to measure or verify 14
32		-	the exterior dimensions of a building or structure and to enter and 15
33		-	examine the interior of such building or structure in order to observe 16
34		-	and record or verify the characteristics and conditions thereof, 17
35		-	provided permission to enter such interior is granted by the property 18 Substitute Bill No. 7368
	23	+	Section 1. Subsection (b) of section 10-4h of the general statutes is 1
	24	+	repealed and the following is substituted in lieu thereof (Effective 2
	25	+	October 1, 2019): 3
	26	+	(b) Grant applications shall be submitted annually to the 4
	27	+	Commissioner of Education at such time and on such forms as the 5
	28	+	commissioner prescribes. In determining whether to award a grant 6
	29	+	pursuant to this section and in determining the amount of the grant, 7
	30	+	the commissioner shall consider, but such consideration shall not be 8
	31	+	limited to, the following factors: (1) The nature, description and 9
	32	+	systems design of the project; (2) the results of an assessment 10
	33	+	demonstrating the need for such a project in the community; (3) the 11
	34	+	degree of planning to use educational technology equipment and 12
	35	+	hardware, including the extent to which the school buildings will be 13
	36	+	capable of being linked to other schools, libraries, institutions of higher 14
	37	+	education and information networks and provision for the training of 15
	38	+	staff; (4) the extent to which the applicant in the development of a plan 16 Raised Bill No. 7368
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42		-	owner or an adult occupant; 19
43		-	(4) "Real property" means all the property described in section 12-20
44		-	64; 21
45		-	(5) "Revaluation" or "revalue" means to establish the present true 22
46		-	and actual value of all real property in a town as of a specific 23
47		-	assessment date; 24
48		-	(6) "Secretary" means the Secretary of the Office of Policy and 25
49		-	Management, or said secretary's designee; [and] 26
50		-	(7) "Town" means any town, consolidated town and city or 27
51		-	consolidated town and borough; [.] 28
52		-	(8) "System" means a computer-aided mass appraisal software 29
53		-	system used in connection with revaluation; 30
54		-	(9) "System provider" means a company that provides a system 31
55		-	pursuant to a contract with a town; and 32
56		-	(10) "Agent" means a revaluation company certified in accordance 33
57		-	with section 12-2b and designated pursuant to subsection (e) of this 34
58		-	section. 35
59		-	(b) (1) Commencing October 1, 2006, each town shall implement a 36
60		-	revaluation not later than the first day of October that follows, by five 37
61		-	years, the October first assessment date on which the town's previous 38
62		-	revaluation became effective, provided, a town that opted to defer a 39
63		-	revaluation, pursuant to section 12-62l, shall implement a revaluation 40
64		-	not later than the first day of October that follows, by five years, the 41
65		-	October first assessment date on which the town's deferred revaluation 42
66		-	became effective. The town shall use assessments derived from each 43
67		-	such revaluation for the purpose of levying property taxes for the 44
68		-	assessment year in which such revaluation is effective and for each 45
69		-	assessment year that follows until the ensuing revaluation becomes 46
70		-	effective. 47 Substitute Bill No. 7368
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77		-	(2) When conducting a revaluation, an assessor shall use generally 48
78		-	accepted mass appraisal methods which may include, but need not be 49
79		-	limited to, the market sales comparison approach to value, the cost 50
80		-	approach to value and the income approach to value. Prior to the 51
81		-	completion of each revaluation, the assessor shall conduct a field 52
82		-	review. Except in a town that has a single assessor, the members of the 53
83		-	board of assessors shall approve, by majority vote, all valuations 54
84		-	established for a revaluation. 55
85		-	(3) An assessor, member of an assessor's staff or person designated 56
86		-	by an assessor may, at any time, fully inspect any parcel of improved 57
87		-	real property in order to ascertain or verify the accuracy of data listed 58
88		-	on the assessor's property record for such parcel. Except as provided in 59
89		-	subdivision (4) of this subsection, the assessor shall fully inspect each 60
90		-	such parcel once in every ten assessment years, provided, if the full 61
91		-	inspection of any such parcel occurred in an assessment year 62
92		-	preceding that commencing October 1, 1996, the assessor shall fully 63
93		-	inspect such parcel not later than the first day of October of 2009, and 64
94		-	shall thereafter fully inspect such parcel in accordance with this 65
95		-	section. Nothing in this subsection shall require the assessor to fully 66
96		-	inspect all of a town's improved real property parcels in the same 67
97		-	assessment year and in no case shall an assessor be required to fully 68
98		-	inspect any such parcel more than once during every ten assessment 69
99		-	years. 70
100		-	(4) An assessor may, at any time during the period in which a full 71
101		-	inspection of each improved parcel of real property is required, send a 72
102		-	questionnaire to the owner of such parcel to (A) obtain information 73
103		-	concerning the property's acquisition, and (B) obtain verification of the 74
104		-	accuracy of data listed on the assessor's property record for such 75
105		-	parcel. An assessor shall develop and institute a quality assurance 76
106		-	program with respect to responses received to such questionnaires. If 77
107		-	satisfied with the results of said program concerning such 78
108		-	questionnaires, the assessor may fully inspect only those parcels of 79
109		-	improved real property for which satisfactory verification of data 80 Substitute Bill No. 7368
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116		-	listed on the assessor's property record has not been obtained and is 81
117		-	otherwise unavailable. The full inspection requirement in subdivision 82
118		-	(3) of this subsection shall not apply to any parcel of improved real 83
119		-	property for which the assessor obtains satisfactory verification of data 84
120		-	listed on the assessor's property record. 85
121		-	(c) The following shall be available for public inspection in the 86
122		-	assessor's office, in the manner provided for access to public records in 87
123		-	subsection (a) of section 1-210, not later than the date written notices of 88
124		-	real property valuations are mailed in accordance with subsection (f) 89
125		-	of this section: (1) Any criteria, guidelines, price schedules or statement 90
126		-	of procedures used in such revaluation by the assessor or by any 91
127		-	revaluation company that the assessor designates to perform mass 92
128		-	appraisal or field review functions, all of which shall continue to be 93
129		-	available for public inspection until the town's next revaluation 94
130		-	becomes effective; and (2) a compilation of all real property sales in 95
131		-	each neighborhood for the twelve months preceding the date on which 96
132		-	each revaluation is effective, the selling prices of which are 97
133		-	representative of the fair market values of the properties sold, which 98
134		-	compilation shall continue to be available for public inspection for a 99
135		-	period of not less than twelve months immediately following a 100
136		-	revaluation's effective date. If the assessor changes any property 101
137		-	valuation as determined by the revaluation company, the assessor 102
138		-	shall document, in writing, the reason for such change and shall 103
139		-	append such written explanation to the property card for the real 104
140		-	estate parcel whose revaluation was changed. Nothing in this 105
141		-	subsection shall be construed to permit the assessor to post a plan or 106
142		-	drawing of a dwelling unit of a residential property's interior on the 107
143		-	Internet or to otherwise publish such plan or drawing. 108
144		-	(d) (1) The chief executive officer of a town shall notify the Secretary 109
145		-	of the Office of Policy and Management that the town is effecting a 110
146		-	revaluation by sending a written notice to the secretary not later than 111
147		-	thirty days after the date on which such town's assessor signs a grand 112
148		-	list that reflects assessments of real property derived from a 113 Substitute Bill No. 7368
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155		-	revaluation. Any town that fails to effect a revaluation for the 114
156		-	assessment date required by this section shall be subject to a penalty 115
157		-	effective for the fiscal year commencing on the first day of July 116
158		-	following such assessment date, and continuing for each successive 117
159		-	fiscal year in which the town fails to levy taxes on the basis of such 118
160		-	revaluation, provided the secretary shall not impose such penalty with 119
161		-	respect to any assessment year in which the provisions of subsection 120
162		-	(b) of section 12-117 are applicable. Such penalty shall be the forfeit of 121
163		-	the amount otherwise allocable to such town pursuant to section 7-536, 122
164		-	and the loss of fifty per cent of the amount of the grant that is payable 123
165		-	to such town pursuant to sections 3-55i, 3-55j and 3-55k. Upon 124
166		-	imposing said penalty, the secretary shall notify the chief executive 125
167		-	officer of the amount of the town's forfeiture for said fiscal year and 126
168		-	that the secretary's certification to the State Comptroller for the 127
169		-	payments of such grant in said year shall reflect the required 128
170		-	reduction. 129
171		-	(2) The secretary may waive such penalty if, in the secretary's 130
172		-	opinion, there appears to be reasonable cause for the town not having 131
173		-	implemented a revaluation for the required assessment date, provided 132
174		-	the chief executive officer of the town submits a written request for 133
175		-	such waiver. Reasonable cause shall include: (A) An extraordinary 134
176		-	circumstance or an act of God, (B) the failure on the part of any 135
177		-	revaluation company to complete its contractual duties in a time and 136
178		-	manner allowing for the implementation of such revaluation, and 137
179		-	provided the town imposed the sanctions for such failure provided in 138
180		-	a contract executed with said company, (C) the assessor's death or 139
181		-	incapacitation during the conduct of a revaluation, which results in a 140
182		-	delay of its implementation, or (D) an order by the superior court for 141
183		-	the judicial district in which the town is located postponing such 142
184		-	revaluation, or the potential for such an order with respect to a 143
185		-	proceeding brought before said court. The chief executive officer shall 144
186		-	submit such written request to the secretary not earlier than thirty 145
187		-	business days after the date on which the assessor signs a grand list 146
188		-	that does not reflect real property assessments based on values 147 Substitute Bill No. 7368
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195		-	established for such required revaluation, and not later than thirty 148
196		-	days preceding the July first commencement date of the fiscal year in 149
197		-	which said penalty is applicable. Such request shall include the reason 150
198		-	for the failure of the town to comply with the provisions of subsection 151
199		-	(b) of this section. The chief executive officer of such town shall 152
200		-	promptly provide any additional information regarding such failure 153
201		-	that the secretary may require. Not later than sixty days after receiving 154
202		-	such request and any such additional information, the secretary shall 155
203		-	notify the chief executive officer of the secretary's decision to grant or 156
204		-	deny the waiver requested, provided the secretary may delay a 157
205		-	decision regarding a waiver related to a potential court order until not 158
206		-	later than sixty days after the date such court renders the decision. The 159
207		-	secretary shall not grant a penalty waiver under the provisions of this 160
208		-	subsection with respect to consecutive years unless the General 161
209		-	Assembly approves such action. 162
210		-	(e) (1) When conducting a revaluation, an assessor may designate a 163
211		-	revaluation company certified in accordance with section 12-2b to 164
212		-	perform property data collection, analysis of such data and any mass 165
213		-	appraisal valuation or field review functions, pursuant to a method or 166
214		-	methods the assessor approves, and may require such company to 167
215		-	prepare and mail the valuation notices required by subsection (f) of 168
216		-	this section, provided nothing in this subsection shall relieve any 169
217		-	assessor of any other requirement relating to such revaluation imposed 170
218		-	by any provisions of the general statutes, any public or special act, the 171
219		-	provisions of any municipal charter that are not inconsistent with the 172
220		-	requirements of this section, or any regulations adopted pursuant to 173
221		-	subsection (g) of this section. 174
222		-	(2) Each system provider shall provide any agent access, at no cost, 175
223		-	to the system maintained by such provider, including, but not limited 176
224		-	to, all data and databases in the system used by the town such agent 177
225		-	has contracted with or been designated by, in the electronic format 178
226		-	utilized by the town and in a form that is not encrypted. 179
227		-	(f) Not earlier than the assessment date that is the effective date of a 180 Substitute Bill No. 7368
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234		-	revaluation and not later than the tenth calendar day immediately 181
235		-	following the date on which the grand list for said assessment date is 182
236		-	signed, the assessor shall mail a written notice to the last-known 183
237		-	address of the owner of each parcel of real property that was revalued. 184
238		-	Such notice shall include the valuation of such parcel as of said 185
239		-	assessment date and the valuation of such parcel in the last-preceding 186
240		-	assessment year, and shall provide information describing the 187
241		-	property owner's rights to appeal the valuation established for said 188
242		-	assessment date, including the manner in which an appeal may be 189
243		-	filed with the board of assessment appeals. 190
244		-	(g) The secretary shall adopt regulations, in accordance with the 191
245		-	provisions of chapter 54, which an assessor shall use when conducting 192
246		-	a revaluation. Such regulations shall include (1) provisions governing 193
247		-	the management of the revaluation process, including, but not limited 194
248		-	to, the method of compiling and maintaining property records, 195
249		-	documenting the assessment year during which a full inspection of 196
250		-	each parcel of improved real property occurs, and the method of 197
251		-	determining real property sales data in support of the mass appraisal 198
252		-	process, and (2) provisions establishing criteria for measuring the level 199
253		-	and uniformity of assessments generated from a revaluation, provided 200
254		-	such criteria shall be applicable to different classes of real property 201
255		-	with respect to which a sufficient number of property sales exist. 202
256		-	Certification of compliance with not less than one of said regulatory 203
257		-	provisions shall be required for each revaluation and the assessor shall, 204
258		-	not later than the date on which the grand list reflecting assessments of 205
259		-	real property derived from a revaluation is signed, certify to the 206
260		-	secretary and the chief executive officer, in writing, that the 207
261		-	revaluation was conducted in accordance with said regulatory 208
262		-	requirement. Any town effecting a revaluation with respect to which 209
263		-	an assessor is unable to certify such compliance shall be subject to the 210
264		-	penalty provided in subsection (d) of this section. In the event the 211
265		-	assessor designates a revaluation company to perform mass appraisal 212
266		-	valuation or field review functions with respect to a revaluation, the 213
267		-	assessor and the employee of said company responsible for such 214 Substitute Bill No. 7368
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274		-	function or functions shall jointly sign such certification. The assessor 215
275		-	shall retain a copy of such certification and any data in support thereof 216
276		-	in the assessor's office. The provisions of subsection (c) of this section 217
277		-	concerning the public inspection of criteria, guidelines, price schedules 218
278		-	or statement of procedures used in a revaluation shall be applicable to 219
279		-	such certification and supporting data. 220
280		-	(h) This section shall require the revaluation of real property (1) 221
281		-	designated within the 1983 Settlement boundary and taken into trust 222
282		-	by the federal government for the Mashantucket Pequot Tribal Nation 223
283		-	before June 8, 1999, or (2) taken into trust by the federal government 224
284		-	for the Mohegan Tribe of Indians of Connecticut. 225
	44	+	[,] consulted with individuals or businesses [which] that have expertise 17
	45	+	in technology and information systems; (5) the relative wealth of the 18
	46	+	applicant; (6) the number of school districts included in the grant 19
	47	+	application; (7) the size of the school building; and (8) the grades 20
	48	+	enrolled in the school building. 21
285	49		This act shall take effect as follows and shall amend the following
286	50		sections:
287	51
288		-	Section 1 October 1, 2019 ~~12-62~~
	52	+	Section 1 October 1, 2019 10-4h(b)
289	53
290		-	PD Joint Favorable Subst.
	54	+	Statement of Purpose:
	55	+	To make a technical correction.
	56	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	57	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	58	+	not underlined.]
291	59