Connecticut 2023 Regular Session

Connecticut House Bill HB06893 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+
	2	+
	3	+	LCO \\PRDFS1\HCOUSERS\BARRYJN\WS\2023HB-06893-R01-
	4	+	HB.docx
	5	+	1 of 2
	6	+
	7	+	General Assembly Substitute Bill No. 6893
	8	+	January Session, 2023
1	9
2	10
3	11
4		-	Substitute House Bill No. 6893
5		-
6		-	Public Act No. 23-181
7	12
8	13
9		-	AN ACT ~~CONCERNING~~ CERTAIN ~~ADJUSTMENTS TO GROSS~~
10		-	~~ASSESSMENTS OF TAXABLE REAL PROPERTY~~.
	14	+	AN ACT EXEMPTING CERTAIN VACANT LOTS FROM
	15	+	CONFORMANCE WITH ZONING REGULATIONS.
11	16		Be it enacted by the Senate and House of Representatives in General
12	17		Assembly convened:
13	18
14		-	Section 1. Subsection (a) of section 12-111 of the general statutes is
15		-	repealed and the following is substituted in lieu thereof (Effective July 1,
16		-	2023):
17		-	(a) (1) Any person, including any lessee of real property whose lease
18		-	has been recorded as provided in section 47-19 and who is bound under
19		-	the terms of a lease to pay real property taxes and any person to whom
20		-	title to such property has been transferred since the assessment date,
21		-	claiming to be aggrieved by the doings of the assessors of such town
22		-	may appeal therefrom to the board of assessment appeals. Such appeal
23		-	shall be filed in writing or by electronic mail in a manner prescribed by
24		-	such board on or before February twentieth. The appeal shall include,
25		-	but is not limited to, the property owner's name, name and position of
26		-	the signer, description of the property which is the subject of the appeal,
27		-	name, mailing address and electronic mail address of the party to be
28		-	sent all correspondence by the board of assessment appeals, reason for
29		-	the appeal, appellant's estimate of value, signature of property owner,
30		-	or duly authorized agent of the property owner, and date of signature.
31		-	The board shall notify each aggrieved taxpayer who filed an appeal in Substitute House Bill No. 6893
	19	+	Section 1. Subparagraph (A) of subdivision (2) of subsection (b) of 1
	20	+	section 8-26a of the general statutes is repealed and the following is 2
	21	+	substituted in lieu thereof (Effective October 1, 2023): 3
	22	+	(2) (A) (i) Any construction on a vacant lot shown on a subdivision 4
	23	+	or resubdivision plan approved before, on or after June 1, 2004, (ii) any 5
	24	+	vacant lot that is depicted on a subdivision or resubdivision plan 6
	25	+	recorded in the land records of the municipality in which such vacant 7
	26	+	lot is located before, on or after October 1, 2023, if the recorded chain of 8
	27	+	title for such vacant lot references such subdivision or resubdivision 9
	28	+	plan, or (iii) any vacant lot depicted on a subdivision or resubdivision 10
	29	+	plan recorded in the land records of the municipality prior to the 11
	30	+	adoption of zoning regulations, if such vacant lot conformed at any 12
	31	+	time with any zoning regulations that would have applied to such 13
	32	+	vacant lot if such vacant lot was depicted on a subdivision or 14
	33	+	resubdivision plan recorded after the adoption of zoning regulations, 15
	34	+	shall not be required to conform to a change in the zoning regulations 16
	35	+	or boundaries of zoning districts in a town, city or borough adopted 17
	36	+	after the approval or recording of the subdivision or resubdivision 18
	37	+	plan. Notwithstanding subdivision (1) of this subsection, any 19 Substitute Bill No. 6893
32	38
33		-	Public Act No. 23-181 2 of 3
34	39
35		-	the proper form and in a timely manner, no later than March first
36		-	immediately following the assessment date, of the date, time and place
37		-	of the appeal hearing. Such notice shall be sent no later than seven
38		-	calendar days preceding the hearing date except that the board may
39		-	elect not to conduct an appeal hearing for any commercial, industrial,
40		-	utility or apartment property with an assessed value greater than one
41		-	million dollars.
42		-	(2) The board shall, not later than March first, notify the appellant
43		-	that the board has elected not to conduct an appeal hearing. An
44		-	appellant whose appeal will not be heard by the board may appeal
45		-	directly to the Superior Court pursuant to section 12-117a.
46		-	(3) The board shall determine all appeals for which the board
47		-	conducts an appeal hearing and send written notification of the final
48		-	determination of such appeals to each such person within one week
49		-	after such determination has been made. Such written notification shall
50		-	include information describing the property owner's right to appeal the
51		-	determination of such board. Such board may equalize and adjust the
52		-	grand list of such town and may increase or decrease the assessment of
53		-	any taxable property or interest therein and may add an assessment for
54		-	property omitted by the assessors which should be added thereto; and
55		-	may add to the grand list the name of any person omitted by the
56		-	assessors and owning taxable property in such town, placing therein all
57		-	property liable to taxation which it has reason to believe is owned by
58		-	such person, at the percentage of its actual valuation, as determined by
59		-	the assessors in accordance with the provisions of sections 12-64 and 12-
60		-	71, from the best information that it can obtain. If such property should
61		-	have been included in the declaration, as required by section 12-41 or
62		-	12-43, the board shall add thereto twenty-five per cent of such
63		-	assessment; but, before proceeding to increase the assessment of any
64		-	person or to add to the grand list the name of any person so omitted, the
65		-	board shall mail to such person, postage paid, at least one week before Substitute House Bill No. 6893
	40	+	LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2023HB-06893-
	41	+	R01-HB.docx }
	42	+	2 of 2
66	43
67		-	Public Act No. 23-181 3 of 3
	44	+	construction on an improved lot shown on a subdivision or 20
	45	+	resubdivision plan approved before, on or after June 1, 2004, shall be 21
	46	+	required to conform to a zoning change adopted subsequent to said lot 22
	47	+	becoming an improved lot. 23
	48	+	This act shall take effect as follows and shall amend the following
	49	+	sections:
68	50
69		-	making such increase or addition, a written or printed notice addressed
70		-	to such person at the town in which such person resides, to appear
71		-	before such board and show cause why such increase or addition should
72		-	not be made.
73		-	(4) When the board increases or decreases the gross assessment of any
74		-	taxable real property or interest therein, the amount of such gross
75		-	assessment shall be fixed until the assessment year in which the
76		-	municipality next implements a revaluation of all real property
77		-	pursuant to section 12-62, unless the assessor increases or decreases the
78		-	gross assessment of the property to (A) comply with an order of a court
79		-	of jurisdiction, (B) reflect an addition for new construction, (C) reflect a
80		-	reduction for damage or demolition, or (D) by issuance of a certificate
81		-	of correction, correct a factual error [by issuance of a certificate of
82		-	correction. Notwithstanding the provisions of this subsection, if,] or
83		-	mistake or clerical error in accordance with section 12-60. If, prior to the
84		-	next revaluation, the assessor increases or decreases a gross assessment
85		-	established by the board for [any other reason] any such reason set forth
86		-	in subparagraphs (A) to (D), inclusive, the assessor shall submit a
87		-	written explanation to the board setting forth [the reason for such
88		-	increase or decrease] such reason. The assessor shall [also append the]
89		-	append such written explanation to the property card for the real estate
90		-	parcel whose gross assessment was increased or decreased for any such
91		-	reason. No assessor shall increase or decrease any such gross assessment
92		-	prior to the next revaluation for a reason other than those set forth in
93		-	subparagraphs (A) to (D) of this subdivision, inclusive.
	51	+	Section 1 October 1, 2023 8-26a(b)(2)(A)
	52	+
	53	+	Statement of Legislative Commissioners:
	54	+	Subsec. (b)(2)(A)(iii) was rewritten for clarity.
	55	+
	56	+	PD Joint Favorable Subst.
94	57