Connecticut 2019 Regular Session

Connecticut Senate Bill SB01012

Introduced
3/7/19  
Refer
3/7/19  
Report Pass
3/25/19  
Refer
4/5/19  
Report Pass
4/11/19  
Report Pass
4/11/19  

Caption

An Act Concerning Certain Municipal Property Tax Appeals And Contingency Agreements For Expert Testimony In Such Appeals.

Impact

If enacted, the bill would significantly modify how property tax appeals are handled in Connecticut. By defining clear timelines and responsibilities for both property owners and municipal authorities, it seeks to create a more structured approach to tax disputes. Moreover, the bill would prohibit individuals compensated on a contingency basis from providing expert testimony, which proponents argue will ensure fairer and more objective assessments. Overall, these changes may lead to a reduction in drawn-out disputes regarding property valuations and taxes.

Summary

Substitute Bill No. 1012 proposes amendments to current statutes governing municipal property tax appeals and the role of expert testimony in those appeals. The bill aims to clarify the procedures for property owners to contest their tax assessments, allowing for a more streamlined judicial process. This includes provisions for appealing assessments and the conditions under which property owners can seek relief from excessive taxes imposed by local authorities. The legislation is set to take effect on July 1, 2019, signifying a clear commitment to updating and improving municipal tax regulations.

Sentiment

The discussion surrounding SB01012 reflects a generally positive sentiment from legislators advocating for property owners' rights. Supporters emphasized the need for fairness in tax appeals and recognized the importance of reducing the financial burden on property owners. However, there were some concerns about the implications of limiting expert testimony fees, with critics suggesting it could undermine the quality of assessments provided to the court. Still, the overall legislative environment remained supportive of reforming property tax processes.

Contention

Despite the positive sentiment, notable contention exists regarding the expert testimony provisions. Critics argue that by excluding those compensated on a contingency basis from testifying, the bill might inadvertently disadvantage property owners who require expert opinions to support their appeals, potentially leading to inequitable outcomes in court proceedings. While the bill is aimed at improving the appeals process, concerns linger about its impact on the ability of property owners to present comprehensive cases against potentially unfair tax assessments.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00452

An Act Concerning The Property Tax Appeals Process And The Penalty Related To The Submission Of Income And Expenses Information For Rental Properties.

CT HB05477

An Act Concerning Penalties For Blight Upon Real Property, Municipal Agreements To Fix Assessments And A Personal Property Tax Exemption.

CT SB00447

An Act Concerning The Failure To File For Certain Grand List Exemptions And Authorizing The Deferral Of A Certain Municipality's Real Property Revaluation.

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT SB00501

An Act Concerning Motor Vehicle Assessments For Property Taxation, Innovation Banks, The Interest On Certain Tax Underpayments, The Assessment On Insurers, School Building Projects, The South Central Connecticut Regional Water Authority Charter And Certain State Historic Preservation Officer Procedures.

CT HB05524

An Act Authorizing And Adjusting Bonds Of The State And Concerning Provisions Related To State And Municipal Tax Administration, General Government And School Building Projects.

CT HB05393

An Act Concerning Certain Adjustments To Gross Assessments Of Taxable Real Property.

CT SB00450

An Act Phasing In The Exemption Of Motor Vehicles From Property Tax And Increases In The Uniform Property Assessment Rate.

CT HB05516

An Act Concerning A Municipal Option For A Homestead Property Tax Exemption.

CT HB05492

An Act Establishing A Farm Investment Tax Credit And Concerning The Threshold For Certain Optional Farm-related Property Tax Exemptions.

Similar Bills

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CA AB1500

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DC B25-0486

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CA SB964

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CA SB603

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CA SB1091

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HI HB1398

Relating To Property.