Substitute House Bill No. 6893
Public Act No. 23-181
AN ACT CONCERNING CERTAIN ADJUSTMENTS TO GROSS
ASSESSMENTS OF TAXABLE REAL PROPERTY.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (a) of section 12-111 of the general statutes is
repealed and the following is substituted in lieu thereof (Effective July 1,
2023):
(a) (1) Any person, including any lessee of real property whose lease
has been recorded as provided in section 47-19 and who is bound under
the terms of a lease to pay real property taxes and any person to whom
title to such property has been transferred since the assessment date,
claiming to be aggrieved by the doings of the assessors of such town
may appeal therefrom to the board of assessment appeals. Such appeal
shall be filed in writing or by electronic mail in a manner prescribed by
such board on or before February twentieth. The appeal shall include,
but is not limited to, the property owner's name, name and position of
the signer, description of the property which is the subject of the appeal,
name, mailing address and electronic mail address of the party to be
sent all correspondence by the board of assessment appeals, reason for
the appeal, appellant's estimate of value, signature of property owner,
or duly authorized agent of the property owner, and date of signature.
The board shall notify each aggrieved taxpayer who filed an appeal in Substitute House Bill No. 6893
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the proper form and in a timely manner, no later than March first
immediately following the assessment date, of the date, time and place
of the appeal hearing. Such notice shall be sent no later than seven
calendar days preceding the hearing date except that the board may
elect not to conduct an appeal hearing for any commercial, industrial,
utility or apartment property with an assessed value greater than one
million dollars.
(2) The board shall, not later than March first, notify the appellant
that the board has elected not to conduct an appeal hearing. An
appellant whose appeal will not be heard by the board may appeal
directly to the Superior Court pursuant to section 12-117a.
(3) The board shall determine all appeals for which the board
conducts an appeal hearing and send written notification of the final
determination of such appeals to each such person within one week
after such determination has been made. Such written notification shall
include information describing the property owner's right to appeal the
determination of such board. Such board may equalize and adjust the
grand list of such town and may increase or decrease the assessment of
any taxable property or interest therein and may add an assessment for
property omitted by the assessors which should be added thereto; and
may add to the grand list the name of any person omitted by the
assessors and owning taxable property in such town, placing therein all
property liable to taxation which it has reason to believe is owned by
such person, at the percentage of its actual valuation, as determined by
the assessors in accordance with the provisions of sections 12-64 and 12-
71, from the best information that it can obtain. If such property should
have been included in the declaration, as required by section 12-41 or
12-43, the board shall add thereto twenty-five per cent of such
assessment; but, before proceeding to increase the assessment of any
person or to add to the grand list the name of any person so omitted, the
board shall mail to such person, postage paid, at least one week before Substitute House Bill No. 6893
Public Act No. 23-181 3 of 3
making such increase or addition, a written or printed notice addressed
to such person at the town in which such person resides, to appear
before such board and show cause why such increase or addition should
not be made.
(4) When the board increases or decreases the gross assessment of any
taxable real property or interest therein, the amount of such gross
assessment shall be fixed until the assessment year in which the
municipality next implements a revaluation of all real property
pursuant to section 12-62, unless the assessor increases or decreases the
gross assessment of the property to (A) comply with an order of a court
of jurisdiction, (B) reflect an addition for new construction, (C) reflect a
reduction for damage or demolition, or (D) by issuance of a certificate
of correction, correct a factual error [by issuance of a certificate of
correction. Notwithstanding the provisions of this subsection, if,] or
mistake or clerical error in accordance with section 12-60. If, prior to the
next revaluation, the assessor increases or decreases a gross assessment
established by the board for [any other reason] any such reason set forth
in subparagraphs (A) to (D), inclusive, the assessor shall submit a
written explanation to the board setting forth [the reason for such
increase or decrease] such reason. The assessor shall [also append the]
append such written explanation to the property card for the real estate
parcel whose gross assessment was increased or decreased for any such
reason. No assessor shall increase or decrease any such gross assessment
prior to the next revaluation for a reason other than those set forth in
subparagraphs (A) to (D) of this subdivision, inclusive.