Connecticut 2024 Regular Session

Connecticut House Bill HB05393

Introduced
2/29/24  
Introduced
2/29/24  
Report Pass
3/22/24  
Refer
2/29/24  
Refer
2/29/24  
Refer
4/4/24  
Report Pass
3/22/24  
Report Pass
3/22/24  
Report Pass
4/10/24  
Refer
4/4/24  
Refer
4/4/24  
Report Pass
4/10/24  

Caption

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

Impact

The significant change proposed by HB 05393 is the adjustment of existing laws governing the assessment of taxable real property. If enacted, this bill would streamline the appeal process for property assessments, thereby altering the relationship between property owners and local government assessors. It ensures that property owners have a formal process to contest their assessments, which could potentially lead to changes in local tax revenues depending on how assessments are adjusted following appeals. The bill specifies that adjustments made by the board are to remain fixed until the next municipality-wide revaluation, which could provide more predictability for property owners.

Summary

House Bill 05393 addresses the protocols related to the gross assessments of taxable real property. This legislation outlines the procedures for property owners who believe their assessments are incorrect and wish to appeal to the board of assessment appeals. It establishes clear guidelines for the appeal process, including requirements for filing, notification timelines, and the circumstances under which the board may choose not to conduct an appeal hearing, particularly for higher-value properties. The bill aims to standardize how real properties are assessed and appeals are managed across the state, intending to enhance clarity and efficiency in the assessment system.

Sentiment

The general sentiment around HB 05393 reflects a supportive stance from property owners and advocacy groups emphasizing transparency and fairness in property assessments. Proponents argue that providing clear procedures for contesting assessments empowers taxpayers and ensures that property values are accurately reflected. However, there are concerns raised by local governments about potential revenue impacts and administrative burdens associated with implementing the new review timelines and notification requirements. This tension highlights the ongoing debate between improving taxpayer rights and maintaining local government financial stability.

Contention

Notable contention exists regarding the thresholds set by the bill for certain properties, particularly high-value commercial, industrial, and utility properties, which may not undergo appeal hearings if their assessed value exceeds one million dollars. Critics argue that this exemption could create disparities in how different property owners are treated and could lead to unchallenged assessments on significant assets. Additionally, opponents highlight concerns over the potential resource strain on local agencies responsible for executing the new appeal protocols, suggesting that without adequate support, the bill could become more of a burden rather than a benefit.

Companion Bills

No companion bills found.

Previously Filed As

CT HB06893

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

CT HB06541

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

CT HB05349

An Act Concerning The Time In Which Certain Residential Property Owners May Appeal An Assessment.

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 SB01238

An Act Concerning A Review Of Boards Of Assessment Appeals Proceedings.

CT SB00341

An Act Concerning Property Tax Relief For Veterans And Members Of The Armed Forces.

CT HB06799

An Act Concerning Municipal Agencies.

CT SB01208

An Act Implementing A One-year Delay To Certain Changes In Statutes Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT SB00223

An Act Concerning Penalties For Failure To File Certain Property Tax Assessment Information.

CT SB00399

An Act Concerning Annual Adjustments To Assessment Rates Adopted For Apartment And Residential Properties.

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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.