O F F I C E O F L E G I S L A T I V E R E S E A R C H
P U B L I C A C T S U M M A R Y
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PA 23-181—sHB 6893 (VETOED)
Planning and Development Committee
AN ACT CONCERNING CE RTAIN ADJUSTMENTS TO GROSS
ASSESSMENTS OF TAXAB LE REAL PROPERTY
SUMMARY: This act limits when local property tax assessors may increase or
decrease gross property tax assessments following a board of assessment appeals’
(BAA) modification of an assessment. Under existing law and the act, assessors
may modify a gross assessment that was increased or decreased following an appeal
to the BAA to (1) comply with a court order; (2) reflect an addition for new
construction or a reduction for damage or demolition; or (3) to reflect changes made
by a certificate of correction (e.g., to correct a factual error).
Under prior law, assessors also had authority to change a BAA-modified gross
assessment between revaluations if they submitted a written explanation to the
board. Under the act, assessors may only change these assessments for the above-
listed reasons and must also give an explanation to the board.
The act also makes related minor and conforming changes.
EFFECTIVE DATE: July 1, 2023