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General Assembly Substitute Bill No. 870
January Session, 2021
AN ACT CONCERNING TH E RECOMMENDATIONS OF THE OFFICE
OF POLICY AND MANAGE MENT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (b) of section 12-81g of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2021, and applicable to assessment years commencing on or after October 1, 3
2021): 4
(b) (1) Effective for the assessment year commencing October 1, [2013] 5
2021, and each assessment year thereafter, any municipality may, upon 6
approval by its legislative body or, in any town in which the legislative 7
body is a town meeting, by the board of selectmen, provide that, in lieu 8
of the additional exemption prescribed under subsection (a) of this 9
section, any person entitled to an exemption from property tax in 10
accordance with subdivision (20) of section 12-81, reflecting any increase 11
made pursuant to the provisions of section 12-62g, as amended by this 12
act, who has a disability rating of one hundred per cent, as determined 13
by the United States Department of Veterans Affairs, shall be entitled to 14
an additional exemption from such tax in an amount equal to three times 15
the amount of the exemption provided for such person pursuant to 16
subdivision (20) of section 12-81, provided such person's total adjusted 17
gross income as determined for purposes of the federal income tax, [plus 18 Substitute Bill No. 870
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any other income not included in such adjusted income,] excluding 19
veterans' disability payments, individually if unmarried, or jointly with 20
spouse if married, during the calendar year ending immediately 21
preceding the filing of a claim for any such exemption, is not more than 22
twenty-four thousand dollars if such person is married or not more than 23
twenty-one thousand dollars if such person is not married. 24
(2) The provisions of this subsection shall not limit the applicability 25
of the provisions of subsection (a) of this section for persons not eligible 26
for the property tax exemption provided by this subsection. 27
Sec. 2. Section 12-81cc of the general statutes is repealed and the 28
following is substituted in lieu thereof (Effective October 1, 2021, and 29
applicable to assessment years commencing on or after October 1, 2021): 30
Any person who has established his or her entitlement to a property 31
tax exemption under [subdivisions] subdivision (19), (20), (22), (23), (24), 32
(25), (26), (28) or (53) of section 12-81 or section 12-81g, as amended by 33
this act, for a particular assessment year shall be issued a certificate as 34
to such entitlement by the tax assessor of the relevant municipality. Such 35
person shall be entitled to such exemption in any municipality in this 36
state for such assessment year provided a copy of such certificate is 37
provided to the tax assessor of any municipality in which such 38
exemption is claimed and further provided such person would 39
otherwise have been eligible for such exemption in such municipality if 40
he or she had filed for such exemption as provided under the general 41
statutes. 42
Sec. 3. Subdivision (2) of subsection (a) of section 12-170e of the 43
general statutes is repealed and the following is substituted in lieu 44
thereof (Effective July 1, 2021): 45
(2) The amounts of income at each level of qualifying income, as 46
provided in the table in subdivision (1) of this subsection, shall be 47
adjusted annually in a uniform manner to reflect the annual inflation 48
adjustment in Social Security income. Each such adjustment of 49 Substitute Bill No. 870
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qualifying income shall be determined to the nearest one hundred 50
dollars and shall be applicable in determining the amount of grant 51
allowed under this subsection with respect to charges for rents, 52
electricity, gas, water and fuel actually paid during the preceding 53
calendar year. Each such adjustment of qualifying income shall be 54
prepared by the [Commissioner of Housing] Secretary of the Office of 55
Policy and Management in relation to the annual inflation adjustment 56
in Social Security, if any, becoming effective at any time during the 57
twelve-month period immediately preceding the first day of October 58
each year and shall be distributed to the assessors in each municipality 59
not later than the thirty-first day of December next following. 60
Sec. 4. Subsection (b) of section 16a-31 of the general statutes is 61
repealed and the following is substituted in lieu thereof (Effective July 1, 62
2021): 63
(b) [A] If an action specified in subsection (a) of this section is subject 64
to an early public scoping process pursuant to section 22a-1b, the 65
sponsoring state agency shall request, and the secretary shall provide, 66
an advisory statement commenting on the extent to which [any of the 67
actions specified in subsection (a) of this section] such action conforms 68
to the plan. [and any] Any agency may request, and upon such request 69
the secretary shall provide, such other advisory reports as the state 70
agency deems advisable. 71
Sec. 5. Subsections (c) and (d) of section 7-325 of the general statutes 72
are repealed and the following is substituted in lieu thereof (Effective July 73
1, 2021): 74
(c) The clerk of each district created pursuant to this chapter or any 75
provisions of the general statutes or any special act, shall report to the 76
town clerk of each town in which such district is located: (1) If created 77
by approval of a petition pursuant to subsection (a) of this section on or 78
after July 1, 1987, within seven days of such approval; and (2) on or 79
before July 31, 1993, and [annually thereafter for each such district, 80
irrespective of the date of creation] any time the charter or special act of 81 Substitute Bill No. 870
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such district is amended. The first report filed after the creation of a 82
district shall include a list of the officers of such district, a copy of the 83
charter or special act of such district and such other information on the 84
organization and the financial status of such district as the Secretary of 85
the Office of Policy and Management may recommend. A copy of the 86
charter or special act of such district shall be included in any subsequent 87
report if such charter or special act was amended after the date of the 88
previous filing. No district, irrespective of the date of creation, created 89
by approval of a petition pursuant to subsection (a) of this section shall 90
exist as a body corporate and politic until the clerk of such district has 91
filed at least one report required by this subsection. If a district is located 92
in more than one town, the report shall be filed by the district clerk with 93
the town clerk of each town in which the district is located. 94
(d) [Any fine imposed on and after July 1, 1992, on a clerk for failure 95
to file a report required pursuant to subsection (c) of this section shall 96
be waived.] Not later than July 1, 2021, and annually thereafter, the tax 97
collector of each district shall submit a statement to the Secretary of the 98
Office of Policy and Management on a form prescribed by the secretary. 99
Such statement shall include complete information concerning the mill 100
rate and tax levy in the district for the preceding year. Any tax collector 101
who neglects to submit a true and correct statement shall forfeit one 102
hundred dollars to the state. 103
Sec. 6. Subsection (a) of section 19a-308 of the general statutes is 104
repealed and the following is substituted in lieu thereof (Effective July 1, 105
2021): 106
(a) In any town in which there is a burial ground or cemetery 107
containing more than six places of interment [and not under the control 108
or management of any currently functioning cemetery association,] that 109
has been neglected and allowed to grow up to weeds, briars and bushes, 110
or about which the fences have become broken, decayed or dilapidated, 111
the selectmen of such town may cause such burial ground or cemetery 112
to be cleared of weeds, briars and bushes, may mow the ground's lawn 113
areas and may cause its fences or walls to be repaired and kept in 114 Substitute Bill No. 870
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orderly and decent condition and its memorial stones to be straightened, 115
repaired and restored. 116
Sec. 7. Section 12-62 of the general statutes is repealed and the 117
following is substituted in lieu thereof (Effective July 1, 2021, and 118
applicable to assessment years commencing on or after October 1, 2022): 119
(a) As used in this chapter: 120
(1) "Assessor" means the person responsible for establishing property 121
assessments for purposes of a town's grand list and includes a board of 122
assessors; 123
(2) "Field review" means the process by which an assessor, a member 124
of an assessor's staff or person designated by an assessor examines each 125
parcel of real property in its neighborhood setting, compares observable 126
attributes to those listed on such parcel's corresponding property 127
record, makes any necessary corrections based on such observation and 128
verifies that such parcel's attributes are accounted for in the valuation 129
being developed for a revaluation; 130
(3) "Full inspection" or "fully inspect" means to measure or verify the 131
exterior dimensions of a building or structure and to enter and examine 132
the interior of such building or structure in order to observe and record 133
or verify the characteristics and conditions thereof, provided permission 134
to enter such interior is granted by the property owner or an adult 135
occupant; 136
(4) "Planning region" has the same meaning as provided in section 4-137
124i; 138
[(4)] (5) "Real property" means all the property described in section 139
12-64; 140
[(5)] (6) "Revaluation" or "revalue" means to establish the present true 141
and actual value of all real property in a town as of a specific assessment 142
date; 143 Substitute Bill No. 870
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(7) "Revaluation zone" means one of five geographic areas in the state 144
established by the secretary utilizing the boundaries of the nine 145
planning regions; 146
[(6)] (8) "Secretary" means the Secretary of the Office of Policy and 147
Management, or said secretary's designee; and 148
[(7)] (9) "Town" means any town, consolidated town and city or 149
consolidated town and borough. 150
(b) (1) (A) Commencing October 1, 2006, and until September 30, 151
2022, each town shall implement a revaluation not later than the first 152
day of October that follows, by five years, the October first assessment 153
date on which the town's previous revaluation became effective, 154
provided, a town that opted to defer a revaluation, pursuant to section 155
12-62l, shall implement a revaluation not later than the first day of 156
October that follows, by five years, the October first assessment date on 157
which the town's deferred revaluation became effective. 158
(B) Commencing October 1, 2022, (i) each town shall implement a 159
revaluation not later than the first day of October that follows, by five 160
years, an October first assessment date set in accordance with a 161
revaluation date schedule prescribed by the secretary for each 162
revaluation zone, (ii) any town's required revaluation subsequent to any 163
delayed revaluation implemented pursuant to subparagraph (A) of this 164
subdivision shall be implemented in accordance with this section, and 165
(iii) any such revaluation subsequent to any delayed revaluation shall 166
recommence on the date set in such revaluation date schedule 167
prescribed for the revaluation zone in which such town is located, which 168
revaluation date schedule applied to such town prior to such delay. 169
(C) The town shall use assessments derived from each such 170
revaluation for the purpose of levying property taxes for the assessment 171
year in which such revaluation is effective and for each assessment year 172
that follows until the ensuing revaluation becomes effective. 173
(2) When conducting a revaluation, an assessor shall use generally 174 Substitute Bill No. 870
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accepted mass appraisal methods which may include, but need not be 175
limited to, the market sales comparison approach to value, the cost 176
approach to value and the income approach to value. Prior to the 177
completion of each revaluation, the assessor shall conduct a field 178
review. Except in a town that has a single assessor, the members of the 179
board of assessors shall approve, by majority vote, all valuations 180
established for a revaluation. 181
(3) An assessor, member of an assessor's staff or person designated 182
by an assessor may, at any time, fully inspect any parcel of improved 183
real property in order to ascertain or verify the accuracy of data listed 184
on the assessor's property record for such parcel. Except as provided in 185
subdivision (4) of this subsection, the assessor shall fully inspect each 186
such parcel once in every ten assessment years, provided, if the full 187
inspection of any such parcel occurred in an assessment year preceding 188
that commencing October 1, 1996, the assessor shall fully inspect such 189
parcel not later than the first day of October of 2009, and shall thereafter 190
fully inspect such parcel in accordance with this section. Nothing in this 191
subsection shall require the assessor to fully inspect all of a town's 192
improved real property parcels in the same assessment year and in no 193
case shall an assessor be required to fully inspect any such parcel more 194
than once during every ten assessment years. 195
(4) An assessor may, at any time during the period in which a full 196
inspection of each improved parcel of real property is required, send a 197
questionnaire to the owner of such parcel to (A) obtain information 198
concerning the property's acquisition, and (B) obtain verification of the 199
accuracy of data listed on the assessor's property record for such parcel. 200
An assessor shall develop and institute a quality assurance program 201
with respect to responses received to such questionnaires. If satisfied 202
with the results of said program concerning such questionnaires, the 203
assessor may fully inspect only those parcels of improved real property 204
for which satisfactory verification of data listed on the assessor's 205
property record has not been obtained and is otherwise unavailable. The 206
full inspection requirement in subdivision (3) of this subsection shall not 207 Substitute Bill No. 870
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apply to any parcel of improved real property for which the assessor 208
obtains satisfactory verification of data listed on the assessor's property 209
record. 210
(c) The following shall be available for public inspection in the 211
assessor's office, in the manner provided for access to public records in 212
subsection (a) of section 1-210, not later than the date written notices of 213
real property valuations are mailed in accordance with subsection (f) of 214
this section: (1) Any criteria, guidelines, price schedules or statement of 215
procedures used in such revaluation by the assessor or by any 216
revaluation company that the assessor designates to perform mass 217
appraisal or field review functions, all of which shall continue to be 218
available for public inspection until the town's next revaluation becomes 219
effective; and (2) a compilation of all real property sales in each 220
neighborhood for the twelve months preceding the date on which each 221
revaluation is effective, the selling prices of which are representative of 222
the fair market values of the properties sold, which compilation shall 223
continue to be available for public inspection for a period of not less than 224
twelve months immediately following a revaluation's effective date. If 225
the assessor changes any property valuation as determined by the 226
revaluation company, the assessor shall document, in writing, the 227
reason for such change and shall append such written explanation to the 228
property card for the real estate parcel whose revaluation was changed. 229
Nothing in this subsection shall be construed to permit the assessor to 230
post a plan or drawing of a dwelling unit of a residential property's 231
interior on the Internet or to otherwise publish such plan or drawing. 232
(d) (1) The chief executive officer of a town shall notify the Secretary 233
of the Office of Policy and Management that the town is effecting a 234
revaluation by sending a written notice to the secretary not later than 235
thirty days after the date on which such town's assessor signs a grand 236
list that reflects assessments of real property derived from a revaluation. 237
Any town that fails to effect a revaluation for the assessment date 238
required by this section shall be subject to a penalty effective for the 239
fiscal year commencing on the first day of July following such 240 Substitute Bill No. 870
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assessment date, and continuing for each successive fiscal year in which 241
the town fails to levy taxes on the basis of such revaluation, provided 242
the secretary shall not impose such penalty with respect to any 243
assessment year in which the provisions of subsection (b) of section 12-244
117 are applicable. Such penalty shall be the forfeit of the amount 245
otherwise allocable to such town pursuant to section 7-536, as amended 246
by this act, and the loss of fifty per cent of the amount of the grant that 247
is payable to such town pursuant to sections 3-55i, 3-55j and 3-55k. Upon 248
imposing said penalty, the secretary shall notify the chief executive 249
officer of the amount of the town's forfeiture for said fiscal year and that 250
the secretary's certification to the State Comptroller for the payments of 251
such grant in said year shall reflect the required reduction. 252
(2) The secretary may waive such penalty if, in the secretary's 253
opinion, there appears to be reasonable cause for the town not having 254
implemented a revaluation for the required assessment date, provided 255
the chief executive officer of the town submits a written request for such 256
waiver. Reasonable cause shall include: (A) An extraordinary 257
circumstance or an act of God, (B) the failure on the part of any 258
revaluation company to complete its contractual duties in a time and 259
manner allowing for the implementation of such revaluation, and 260
provided the town imposed the sanctions for such failure provided in a 261
contract executed with said company, (C) the assessor's death or 262
incapacitation during the conduct of a revaluation, which results in a 263
delay of its implementation, or (D) an order by the superior court for the 264
judicial district in which the town is located postponing such 265
revaluation, or the potential for such an order with respect to a 266
proceeding brought before said court. The chief executive officer shall 267
submit such written request to the secretary not earlier than thirty 268
business days after the date on which the assessor signs a grand list that 269
does not reflect real property assessments based on values established 270
for such required revaluation, and not later than thirty days preceding 271
the July first commencement date of the fiscal year in which said penalty 272
is applicable. Such request shall include the reason for the failure of the 273
town to comply with the provisions of subsection (b) of this section. The 274 Substitute Bill No. 870
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chief executive officer of such town shall promptly provide any 275
additional information regarding such failure that the secretary may 276
require. Not later than sixty days after receiving such request and any 277
such additional information, the secretary shall notify the chief 278
executive officer of the secretary's decision to grant or deny the waiver 279
requested, provided the secretary may delay a decision regarding a 280
waiver related to a potential court order until not later than sixty days 281
after the date such court renders the decision. The secretary shall not 282
grant a penalty waiver under the provisions of this subsection with 283
respect to consecutive years unless the General Assembly approves such 284
action. 285
(e) When conducting a revaluation, an assessor may designate a 286
revaluation company certified in accordance with section 12-2b to 287
perform [property] parcel data collection, analysis of such data and any 288
mass appraisal valuation or field review functions, pursuant to a 289
method or methods the assessor approves, and may require such 290
company to prepare and mail the valuation notices required by 291
subsection (f) of this section, provided nothing in this subsection shall 292
relieve any assessor of any other requirement relating to such 293
revaluation imposed by any provisions of the general statutes, any 294
public or special act, the provisions of any municipal charter that are not 295
inconsistent with the requirements of this section, or any regulations 296
adopted pursuant to subsection (g) of this section. 297
(f) Not earlier than the assessment date that is the effective date of a 298
revaluation and not later than the tenth calendar day immediately 299
following the date on which the grand list for said assessment date is 300
signed, the assessor shall mail a written notice to the last-known address 301
of the owner of each parcel of real property that was revalued. Such 302
notice shall include the valuation of such parcel as of said assessment 303
date and the valuation of such parcel in the last-preceding assessment 304
year, and shall provide information describing the property owner's 305
rights to appeal the valuation established for said assessment date, 306
including the manner in which an appeal may be filed with the board of 307 Substitute Bill No. 870
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assessment appeals. 308
(g) The secretary shall adopt regulations, in accordance with the 309
provisions of chapter 54, which an assessor shall use when conducting 310
a revaluation. Such regulations shall include (1) provisions governing 311
the management of the revaluation process, including, but not limited 312
to, the method of compiling and maintaining property records, 313
documenting the assessment year during which a full inspection of each 314
parcel of improved real property occurs, and the method of determining 315
real property sales data in support of the mass appraisal process, and 316
(2) provisions establishing criteria for measuring the level and 317
uniformity of assessments generated from a revaluation, provided such 318
criteria shall be applicable to different classes of real property with 319
respect to which a sufficient number of property sales exist. Certification 320
of compliance with not less than one of said regulatory provisions shall 321
be required for each revaluation and the assessor shall, not later than the 322
date on which the grand list reflecting assessments of real property 323
derived from a revaluation is signed, certify to the secretary and the 324
chief executive officer, in writing, that the revaluation was conducted in 325
accordance with said regulatory requirement. Any town effecting a 326
revaluation with respect to which an assessor is unable to certify such 327
compliance shall be subject to the penalty provided in subsection (d) of 328
this section. In the event the assessor designates a revaluation company 329
to perform mass appraisal valuation or field review functions with 330
respect to a revaluation, the assessor and the employee of said company 331
responsible for such function or functions shall jointly sign such 332
certification. The assessor shall retain a copy of such certification and 333
any data in support thereof in the assessor's office. The provisions of 334
subsection (c) of this section concerning the public inspection of criteria, 335
guidelines, price schedules or statement of procedures used in a 336
revaluation shall be applicable to such certification and supporting data. 337
(h) This section shall require the revaluation of real property (1) 338
designated within the 1983 Settlement boundary and taken into trust by 339
the federal government for the Mashantucket Pequot Tribal Nation 340 Substitute Bill No. 870
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before June 8, 1999, or (2) taken into trust by the federal government for 341
the Mohegan Tribe of Indians of Connecticut. 342
(i) Each assessor shall file with the secretary parcel data from each 343
revaluation implemented pursuant to this section upon forms 344
prescribed and furnished by the secretary, which forms shall be so 345
prescribed and furnished not later than thirty days prior to the date set 346
by the secretary for such filing. 347
Sec. 8. Section 12-62g of the general statutes is repealed and the 348
following is substituted in lieu thereof (Effective October 1, 2021): 349
In conjunction with each municipal revaluation of property in 350
accordance with section 12-62, as amended by this act, each 351
municipality shall increase (1) the amount of the exemption granted 352
pursuant to subdivisions (19), (20), (21), (22), (23), (24), (25) and (26) of 353
section 12-81, and (2) the amount of the exemption that each 354
municipality may allow pursuant to section 12-81f, for such year and for 355
each subsequent assessment year by multiplying the amount of 356
exemption in each of said subdivisions by a multiplier determined by 357
dividing the net taxable grand list for such year of revaluation by the net 358
taxable grand list of the last year prior to such revaluation and rounding 359
off the product to the nearest integer. 360
Sec. 9. Subsection (c) of section 12-55 of the general statutes is 361
repealed and the following is substituted in lieu thereof (Effective October 362
1, 2021): 363
(c) Each notice of assessment increase sent pursuant to this section 364
shall include: (1) The gross valuation, net valuation and any exempt 365
amounts prior to and after such increase; and (2) information describing 366
the manner in which an appeal may be filed with the board of 367
assessment appeals. If a notice of assessment increase affects the value 368
of personal property and the assessor or board of assessors used a 369
methodology to determine such value that differs from the 370
methodology previously used, such notice shall include a statement 371 Substitute Bill No. 870
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concerning such change in methodology, which shall indicate the 372
current methodology and the one that the assessor or assessors used for 373
the valuation prior to such increase. Each such notice shall be mailed not 374
earlier than the assessment date and not later than the tenth calendar 375
day immediately following the date on which the assessor or board of 376
assessors signs and attests to the grand list. If any such assessment 377
increase notice is sent later than the time period prescribed in this 378
subsection, such increase shall become effective on the next succeeding 379
grand list. 380
Sec. 10. Section 12-89 of the general statutes is repealed and the 381
following is substituted in lieu thereof (Effective October 1, 2021, and 382
applicable to assessment years commencing on or after October 1, 2021): 383
(a) The assessor or board of assessors of each town, consolidated 384
town and city or consolidated town and borough shall inspect the 385
statements and applications filed [with it and required by] pursuant to 386
sections 12-81 and 12-87 [from scientific, educational, literary, historical, 387
charitable, agricultural and cemetery organizations, shall] and 388
determine what part, if any, of the property claimed to be exempt [by 389
the organization] shall be in fact exempt. [and] The assessor or board of 390
assessors shall place a valuation upon all such property, if any, as is 391
found to be taxable, provided any property acquired by any tax-exempt 392
organization after the first day of October shall first become exempt on 393
the assessment date next succeeding the date of acquisition. 394
(b) Upon the denial in whole or in part of a statement or application 395
inspected pursuant to subsection (a) of this section, the assessor or board 396
of assessors shall mail a written notice of such denial to the last known 397
address of the property owner or lessee. Such notice shall be mailed not 398
earlier than the assessment date and not later than the tenth calendar 399
day immediately following the date on which the assessor or board of 400
assessors signs and attests to the grand list pursuant to section 12-55, as 401
amended by this act. Such notice shall include (1) the gross assessed 402
valuation of the property, the amounts of any exemption granted and 403
the net taxable valuation of the property, and (2) a statement that the 404 Substitute Bill No. 870
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owner or lessee may appeal the decision of the assessor or board of 405
assessors pursuant to subsection (c) of this section. 406
(c) Any taxpayer or organization filing a tax-exempt statement or 407
application for exemption, aggrieved at the action of the assessor or 408
board of assessors, may appeal, within the time prescribed by law for 409
such appeals, to the board of assessment appeals. Any such taxpayer or 410
organization claiming to be aggrieved by the action of the board of 411
assessment appeals may, within two months from the time of such 412
action, make application in the nature of an appeal therefrom to the 413
superior court for the judicial district in which such property is situated. 414
Sec. 11. Section 12-117a of the general statutes is repealed and the 415
following is substituted in lieu thereof (Effective July 1, 2021): 416
(a) Any person, including any lessee of real property whose lease has 417
been recorded as provided in section 47-19 and who is bound under the 418
terms of his lease to pay real property taxes, claiming to be aggrieved 419
by the action of the board of tax review or the board of assessment 420
appeals, as the case may be, in any town or city may, within two months 421
from the date of the mailing of notice of such action, make application, 422
in the nature of an appeal therefrom, with respect to the assessment list 423
for the assessment year commencing October 1, 1989, October 1, 1990, 424
October 1, 1991, October 1, 1992, October 1, 1993, October 1, 1994, or 425
October 1, 1995, and with respect to the assessment list for assessment 426
years thereafter, to the superior court for the judicial district in which 427
such town or city is situated, which shall be accompanied by a citation 428
to such town or city to appear before said court. Such citation shall be 429
signed by the same authority and such appeal shall be returnable at the 430
same time and served and returned in the same manner as is required 431
in case of a summons in a civil action. The authority issuing the citation 432
shall take from the applicant a bond or recognizance to such town or 433
city, with surety, to prosecute the application to effect and to comply 434
with and conform to the orders and decrees of the court in the premises. 435
Any such application shall be a preferred case, to be heard, unless good 436
cause appears to the contrary, at the first session, by the court or by a 437 Substitute Bill No. 870
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committee appointed by the court. The pendency of such application 438
shall not suspend an action by such town or city to collect not more than 439
seventy-five per cent of the tax so assessed or not more than ninety per 440
cent of such tax with respect to any real property for which the assessed 441
value is five hundred thousand dollars or more, and upon which such 442
appeal is taken. If, during the pendency of such appeal, a new 443
assessment year begins, the applicant may amend his application as to 444
any matter therein, including an appeal for such new year, which is 445
affected by the inception of such new year and such applicant need not 446
appear before the board of tax review or board of assessment appeals, 447
as the case may be, to make such amendment effective. The court shall 448
have power to grant such relief as to justice and equity appertains, upon 449
such terms and in such manner and form as appear equitable, and, if the 450
application appears to have been made without probable cause, may tax 451
double or triple costs, as the case appears to demand; and, upon all such 452
applications, costs may be taxed at the discretion of the court. If the 453
assessment made by the board of tax review or board of assessment 454
appeals, as the case may be, is reduced by said court, the applicant shall 455
be reimbursed by the town or city for any overpayment of taxes, 456
together with interest and any costs awarded by the court, or, at the 457
applicant's option, shall be granted a tax credit for such overpayment, 458
interest and any costs awarded by the court. Upon motion, said court 459
shall, in event of such overpayment, enter judgment in favor of such 460
applicant and against such city or town for the whole amount of such 461
overpayment, less any lien recording fees incurred under sections 7-34a 462
and 12-176, together with interest and any costs awarded by the court. 463
The amount to which the assessment is so reduced shall be the assessed 464
value of such property on the grand lists for succeeding years until the 465
tax assessor finds that the value of the applicant's property has increased 466
or decreased. 467
(b) No person who is compensated on a contingency basis for expert 468
testimony concerning the value of an applicant's property shall testify 469
in any appeal brought pursuant to this section. 470 Substitute Bill No. 870
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Sec. 12. Section 12-119 of the general statutes is repealed and the 471
following is substituted in lieu thereof (Effective July 1, 2021): 472
(a) When it is claimed that a tax has been laid on property not taxable 473
in the town or city in whose tax list such property was set, or that a tax 474
laid on property was computed on an assessment which, under all the 475
circumstances, was manifestly excessive and could not have been 476
arrived at except by disregarding the provisions of the statutes for 477
determining the valuation of such property, the owner thereof or any 478
lessee thereof whose lease has been recorded as provided in section 47-479
19 and who is bound under the terms of his lease to pay real property 480
taxes, prior to the payment of such tax, may, in addition to the other 481
remedies provided by law, make application for relief to the superior 482
court for the judicial district in which such town or city is situated. Such 483
application may be made within one year from the date as of which the 484
property was last evaluated for purposes of taxation and shall be served 485
and returned in the same manner as is required in the case of a summons 486
in a civil action, and the pendency of such application shall not suspend 487
action upon the tax against the applicant. In all such actions, the 488
Superior Court shall have power to grant such relief upon such terms 489
and in such manner and form as to justice and equity appertains, and 490
costs may be taxed at the discretion of the court. If such assessment is 491
reduced by said court, the applicant shall be reimbursed by the town or 492
city for any overpayment of taxes in accordance with the judgment of 493
said court. 494
(b) No person who is compensated on a contingency basis for expert 495
testimony concerning the value of an applicant's property shall testify 496
in any application for relief brought pursuant to this section. 497
Sec. 13. Subsection (d) of section 12-129b of the general statutes is 498
repealed and the following is substituted in lieu thereof (Effective July 1, 499
2021): 500
(d) If any person with respect to whom a claim for tax relief in 501
accordance with this section and section 12-129c has been approved for 502 Substitute Bill No. 870
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any assessment year transfers, assigns, grants or otherwise conveys 503
subsequent to the first day of October, but prior to the first day of 504
August in such assessment year the interest in real property to which 505
such claim for tax relief is related, regardless of whether such transfer, 506
assignment, grant or conveyance is voluntary or involuntary, the 507
amount of such tax relief benefit, determined as the amount by which 508
the tax payable without benefit of this section exceeds the tax payable 509
under the provisions of this section, shall be a pro rata portion of the 510
amount otherwise applicable in such assessment year to be determined 511
by a fraction the numerator of which shall be the number of full months 512
from the first day of October in such assessment year to the date of such 513
conveyance and the denominator of which shall be twelve. If such 514
conveyance occurs in the month of October the grantor shall be 515
disqualified for such tax relief in such assessment year. The grantee shall 516
be required within a period not exceeding ten days immediately 517
following the date of such conveyance to notify the assessor thereof, or 518
in the absence of such notice, upon determination by the assessor that 519
such transfer, assignment, grant or conveyance has occurred, the 520
assessor shall (1) determine the amount of tax relief benefit to which the 521
grantor is entitled for such assessment year with respect to the interest 522
in real property conveyed and notify the tax collector of the reduced 523
amount of such benefit and (2) notify the Secretary of the Office of Policy 524
and Management on or before the October first next following the end 525
of the assessment year in which such conveyance occurs of the reduction 526
in such benefit for purposes of a corresponding adjustment in the 527
amount of state payment to the municipality next following as 528
reimbursement for the revenue loss related to such tax relief. On or after 529
December 1, 1989, any municipality which neglects to transmit to the 530
Secretary of the Office of Policy and Management the adjustment as 531
required by this section shall forfeit two hundred fifty dollars to the 532
state, provided said secretary may waive such forfeiture in accordance 533
with procedures and standards adopted by regulation in accordance 534
with chapter 54. Upon receipt of such notice from the assessor, the tax 535
collector shall, if such notice is received after the tax due date in the 536
municipality, within [ten] thirty days thereafter mail or hand a bill to 537 Substitute Bill No. 870
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the grantee stating the additional amount of tax due as determined by 538
the assessor or assessors. Such tax shall be due and payable and 539
collectible as other property taxes and subject to the same liens and 540
processes of collection, provided such tax shall be due and payable in 541
an initial or single installment not sooner than thirty days after the date 542
such bill is mailed or handed to the grantee and in equal amounts in any 543
remaining, regular installments as the same are due and payable. 544
Sec. 14. Subsection (i) of section 12-170aa of the general statutes is 545
repealed and the following is substituted in lieu thereof (Effective July 1, 546
2021): 547
(i) If any person with respect to whom a claim for tax reduction in 548
accordance with this section has been approved for any assessment year 549
transfers, assigns, grants or otherwise conveys on or after the first day 550
of October but prior to the first day of August in such assessment year 551
the interest in real property to which such claim for tax credit is related, 552
regardless of whether such transfer, assignment, grant or conveyance is 553
voluntary or involuntary, the amount of such tax credit shall be a pro 554
rata portion of the amount otherwise applicable in such assessment year 555
to be determined by a fraction the numerator of which shall be the 556
number of full months from the first day of October in such assessment 557
year to the date of such conveyance and the denominator of which shall 558
be twelve. If such conveyance occurs in the month of October the 559
grantor shall be disqualified for tax credit in such assessment year. The 560
grantee shall be required within a period not exceeding ten days 561
immediately following the date of such conveyance to notify the 562
assessor thereof, or in the absence of such notice, upon determination 563
by the assessor that such transfer, assignment, grant or conveyance has 564
occurred, the assessor shall (1) determine the amount of tax reduction to 565
which the grantor is entitled for such assessment year with respect to 566
the interest in real property conveyed and notify the tax collector of the 567
reduced amount of tax reduction applicable to such interest and (2) 568
notify the Secretary of the Office of Policy and Management on or before 569
the October first immediately following the end of the assessment year 570 Substitute Bill No. 870
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in which such conveyance occurs of the reduction in such tax reduction 571
for purposes of a corresponding adjustment in the amount of state 572
payment to the municipality next following as reimbursement for the 573
revenue loss related to such tax reductions. On or after December 1, 574
1987, any municipality which neglects to transmit to the Secretary of the 575
Office of Policy and Management the claim as required by this section 576
shall forfeit two hundred fifty dollars to the state provided the secretary 577
may waive such forfeiture in accordance with procedures and standards 578
established by regulations adopted in accordance with chapter 54. Upon 579
receipt of such notice from the assessor, the tax collector shall, if such 580
notice is received after the tax due date in the municipality, within [ten] 581
thirty days thereafter mail or hand a bill to the grantee stating the 582
additional amount of tax due as determined by the assessor. Such tax 583
shall be due and payable and collectible as other property taxes and 584
subject to the same liens and processes of collection, provided such tax 585
shall be due and payable in an initial or single installment not sooner 586
than thirty days after the date such bill is mailed or handed to the 587
grantee and in equal amounts in any remaining, regular installments as 588
the same are due and payable. 589
Sec. 15. Subsection (b) of section 12-57 of the general statutes is 590
repealed and the following is substituted in lieu thereof (Effective July 1, 591
2021): 592
(b) When it has been determined by the assessors of a municipality, 593
at any time, that a motor vehicle registered with the Department of 594
Motor Vehicles has been assessed when it should not have been, the 595
assessors shall issue a certificate of correction removing such vehicle 596
from the list of the person who was assessed in error, and, if such vehicle 597
should have been subject to taxation for the same taxing period on the 598
grand list of another municipality in this state, the assessors shall 599
promptly notify, in writing, the assessors of the municipality where the 600
vehicle should be properly assessed and taxed, and the assessors of such 601
municipality shall assess such vehicle and shall thereupon issue a 602
certificate of correction adding such vehicle to the list of the person 603 Substitute Bill No. 870
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owning such vehicle, and the tax thereon shall be levied and collected 604
by the tax collector. Upon the issuance of a certificate of correction, any 605
person taxed in error may make application in writing to the collector 606
of taxes for the refund of the erroneously collected amount pursuant to 607
section 12-129, as amended by this act. 608
Sec. 16. Section 12-129 of the general statutes is repealed and the 609
following is substituted in lieu thereof (Effective July 1, 2021): 610
Any person, firm or corporation who pays any property tax in excess 611
of the principal of such tax as entered in the rate book of the tax collector 612
and covered by his warrant therein, or in excess of the legal interest, 613
penalty or fees pertaining to such tax, or who pays a tax from which the 614
payor is by statute exempt and entitled to an abatement, or who, by 615
reason of a clerical error on the part of the assessor or board of 616
assessment appeals, pays a tax in excess of that which should have been 617
assessed against his property, or who is entitled to a refund because of 618
the issuance of a certificate of correction, may make application in 619
writing to the collector of taxes for the refund of such amount. Such 620
application shall be delivered or postmarked by the later of (1) three 621
years from the date such tax was due, (2) such extended deadline as the 622
municipality may, by ordinance, establish, or (3) ninety days after the 623
deletion of any item of tax assessment by a final court order or pursuant 624
to subdivision (3) of subsection (c) of section 12-53, subsection (b) of 625
section 12-57, as amended by this act, or section 12-113. Such application 626
shall contain a recital of the facts and shall state the amount of the refund 627
requested. The collector shall, after examination of such application, 628
refer the same, with his recommendations thereon, to the board of 629
selectmen in a town or to the corresponding authority in any other 630
municipality, and shall certify to the amount of refund, if any, to which 631
the applicant is entitled. The existence of another tax delinquency or 632
other debt owed by the same person, firm or corporation shall be 633
sufficient grounds for denying the application. Upon such denial, any 634
overpayment shall be applied to such delinquency or other debt. Upon 635
receipt of such application and certification, the selectmen or such other 636 Substitute Bill No. 870
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authority shall draw an order upon the treasurer in favor of such 637
applicant for the amount of refund so certified. Any action taken by such 638
selectmen or such other authority shall be a matter of record, and the tax 639
collector shall be notified in writing of such action. Upon receipt of 640
notice of such action, the collector shall make in his rate book a notation 641
which will date, describe and identify each such transaction. Each tax 642
collector shall, at the end of each fiscal year, prepare a statement 643
showing the amount of each such refund, to whom made and the reason 644
therefor. Such statement shall be published in the annual report of the 645
municipality or filed in the town clerk's office within sixty days of the 646
end of the fiscal year. Any payment for which no timely application is 647
made or granted under this section shall permanently remain the 648
property of the municipality. Nothing in this section shall be construed 649
to allow a refund based upon an error of judgment by the assessors. 650
Notwithstanding the provisions of this section, the legislative body of a 651
municipality may, by ordinance, authorize the tax collector to retain 652
payments in excess of the amount due provided the amount of the 653
excess payment is less than five dollars. 654
Sec. 17. Subsection (e) of section 12-81a of the general statutes is 655
repealed and the following is substituted in lieu thereof (Effective July 1, 656
2021): 657
(e) Upon receipt of such notice from the assessor, the tax collector of 658
the town shall, if such notice is received after the normal billing date, 659
within [ten] thirty days thereafter mail or hand a bill to the purchaser 660
based upon an amount prorated by the assessor. Such tax shall be due 661
and payable and collectible as other municipal taxes and subject to the 662
same liens and processes of collection; provided such tax shall be due 663
and payable in an initial or single installment due and payable not 664
sooner than thirty days after the date such bill is mailed or handed to 665
the purchaser, and in any remaining, regular installments, as the same 666
are due and payable, and the several installments of a tax so due and 667
payable shall be equal. 668
Sec. 18. Section 12-128 of the general statutes is repealed and the 669 Substitute Bill No. 870
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following is substituted in lieu thereof (Effective July 1, 2021): 670
The amount of any tax which has been collected erroneously from 671
any person who has served in the Army, Navy, Marine Corps, Coast 672
Guard or Air Force of the United States, or from his relative, as specified 673
in section 12-81, may be recovered from the municipality to which the 674
same has been paid at any time within six years from the date of such 675
payment upon presentation of a claim therefor to the [collector of taxes] 676
assessor. The [collector] assessor shall examine such claim and, upon 677
finding the claimant entitled thereto, shall [certify to that effect to the 678
selectmen of such town or other proper official of such municipality. 679
Upon receipt of such certification, the selectmen or other proper official 680
shall draw an order upon the treasurer in favor of such claimant for the 681
amount, without interest, to which such claimant is entitled] issue a 682
certificate of correction. Upon the issuance of a certificate of correction, 683
any person taxed in error may make application in writing to the 684
collector of taxes for the refund of the erroneously taxed amount. Such 685
application shall contain a recital of the facts and the amount of the 686
refund requested. The collector shall, after examination of such 687
application, refer the same, with the collector's recommendations 688
thereon, to the board of selectmen in a town or the corresponding 689
authority in any other municipality, and certify to the amount of refund, 690
without interest, to which the person is entitled. Any payment for which 691
no timely application is made or granted under this section shall be the 692
property of the municipality. 693
Sec. 19. Subsection (a) of section 12-170f of the general statutes is 694
repealed and the following is substituted in lieu thereof (Effective July 1, 695
2021): 696
(a) Any renter, believing himself or herself to be entitled to a grant 697
under section 12-170d for any calendar year, shall apply for such grant 698
to the assessor of the municipality in which the renter resides or to the 699
duly authorized agent of such assessor or municipality on or after April 700
first and not later than October first of each year with respect to such 701
grant for the calendar year preceding each such year, on a form 702 Substitute Bill No. 870
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prescribed and furnished by the Secretary of the Office of Policy and 703
Management to the assessor. A renter may apply to the secretary prior 704
to [December] November fifteenth of the claim year for an extension of 705
the application period. The secretary may grant such extension in the 706
case of extenuating circumstance due to illness or incapacitation as 707
evidenced by a certificate signed by a physician or an advanced practice 708
registered nurse to that extent, or if the secretary determines there is 709
good cause for doing so. A renter making such application shall present 710
to such assessor or agent, in substantiation of the renter's application, a 711
copy of the renter's federal income tax return, and if not required to file 712
a federal income tax return, such other evidence of qualifying income, 713
receipts for money received, or cancelled checks, or copies thereof, and 714
any other evidence the assessor or such agent may require. When the 715
assessor or agent is satisfied that the applying renter is entitled to a 716
grant, such assessor or agent shall issue a certificate of grant in such 717
form as the secretary may prescribe and supply showing the amount of 718
the grant due. 719
Sec. 20. Subsection (h) of section 4-66l of the general statutes is 720
repealed and the following is substituted in lieu thereof (Effective July 1, 721
2021): 722
(h) (1) Except as provided in subdivision (2) of this subsection, for the 723
fiscal year ending June 30, 2018, and each fiscal year thereafter, the 724
amount of the grant payable to a municipality in any year in accordance 725
with subsection (d) or (f) of this section shall be reduced if such 726
municipality increases its adopted budget expenditures for such fiscal 727
year above a cap equal to the amount of adopted budget expenditures 728
authorized for the previous fiscal year by 2.5 per cent or more or the rate 729
of inflation, whichever is greater. Such reduction shall be in an amount 730
equal to fifty cents for every dollar expended over the cap set forth in 731
this subsection. For the purposes of this section, (A) "municipal 732
spending" does not include expenditures for debt service, special 733
education, implementation of court orders or arbitration awards, 734
expenditures associated with a major disaster or emergency declaration 735 Substitute Bill No. 870
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by the President of the United States, a disaster emergency declaration 736
issued by the Governor pursuant to chapter 517 or any disbursement 737
made to a district pursuant to subsection (c) or (g) of this section, 738
budgeting for an audited deficit, nonrecurring grants, capital 739
expenditures or payments on unfunded pension liabilities, (B) "adopted 740
budget expenditures" includes expenditures from a municipality's 741
general fund and expenditures from any nonbudgeted funds, and (C) 742
"capital expenditure" means a nonrecurring capital expenditure of one 743
hundred thousand dollars or more. Each municipality shall annually 744
certify to the secretary, on a form prescribed by said secretary, whether 745
such municipality has exceeded the cap set forth in this subsection and 746
if so the amount by which the cap was exceeded, except that in any fiscal 747
year for which the secretary publishes a list of payments made to 748
municipalities by state agencies, such certification shall not be required. 749
(2) For the fiscal year ending June 30, 2018, and each fiscal year 750
thereafter, the amount of the grant payable to a municipality in any year 751
in accordance with subsection (d) or (f) of this section shall not be 752
reduced in the case of a municipality whose adopted budget 753
expenditures exceed the cap set forth in subdivision (1) of this 754
subsection by an amount proportionate to any increase to its municipal 755
population from the previous fiscal year, as determined by the secretary. 756
Sec. 21. Sections 7-148dd, 12-63i and 12-63j of the general statutes are 757
repealed. (Effective July 1, 2021)758
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-81g(b)
Sec. 2 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-81cc Substitute Bill No. 870
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Sec. 3 July 1, 2021 12-170e(a)(2)
Sec. 4 July 1, 2021 16a-31(b)
Sec. 5 July 1, 2021 7-325(c) and (d)
Sec. 6 July 1, 2021 19a-308(a)
Sec. 7 July 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2022
12-62
Sec. 8 October 1, 2021 12-62g
Sec. 9 October 1, 2021 12-55(c)
Sec. 10 October 1, 2021, and
applicable to assessment
years commencing on or
after October 1, 2021
12-89
Sec. 11 July 1, 2021 12-117a
Sec. 12 July 1, 2021 12-119
Sec. 13 July 1, 2021 12-129b(d)
Sec. 14 July 1, 2021 12-170aa(i)
Sec. 15 July 1, 2021 12-57(b)
Sec. 16 July 1, 2021 12-129
Sec. 17 July 1, 2021 12-81a(e)
Sec. 18 July 1, 2021 12-128
Sec. 19 July 1, 2021 12-170f(a)
Sec. 20 July 1, 2021 4-66l(h)
Sec. 21 July 1, 2021 Repealer section
PD Joint Favorable Subst.
JUD Joint Favorable