HB 7368 — AN ACT CONCERNING THE USE OF MASS APPRAISAL SOFTWARE.

General Assembly SubstituteRaised Bill No.

7368 January Session, 2019 ANLCO ACTNo. CONCERNING THE USE OF MASS APPRAISAL SOFTWARE.

5979 Referred to Committee on PLANNING AND DEVELOPMENT Introduced by:

(PD) AN ACT CONCERNING REGIONALLY SHARED TECHNOLOGY.

SectionSubsection 12-62(b) of section 10-4h of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2019):

(a)(b) AsGrant usedapplications inshall thisbe chapter:submitted annually to the Commissioner of Education at such time and on such forms as the commissioner prescribes.

(1)In "Assessor"determining meanswhether theto personaward responsiblea forgrant establishingpursuant propertyto assessmentsthis forsection purposesand in determining the amount of athe town'sgrant, grandthe listcommissioner andshall includesconsider, abut boardsuch ofconsideration assessors;shall not be limited to, the following factors:

(2)(1) "FieldThe review"nature, meansdescription theand processsystems bydesign which an assessor, a member of an assessor's staff or person designated by an assessor examines each parcel of real property in its neighborhood setting, compares observable attributes to those listed on such parcel's corresponding property record, makes any necessary corrections based on such observation and verifies that such parcel's attributes are accounted for in the valuationproject; being developed for a revaluation;

(3)(2) "Full inspection" or "fully inspect" means to measure or verify the exteriorresults dimensions of aan buildingassessment ordemonstrating structure and to enter and examine the interiorneed offor such buildinga orproject structure in order to observe and record or verify the characteristicscommunity; and conditions thereof, provided permission to enter such interior is granted by the property LCO \\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07368-R011 of 8 HB.docx Substitute Bill No.

7368(3) ownerthe ordegree anof adultplanning occupant;to use educational technology equipment and hardware, including the extent to which the school buildings will be capable of being linked to other schools, libraries, institutions of higher education and information networks and provision for the training of staff;

(4) "Realthe property"extent meansto allwhich the propertyapplicant described in sectionthe 12-development 64;of a plan LCO No.

(5)5979 "Revaluation"1 or "revalue" means to establish the present true and actual value of all2 realRaised propertyBill inNo. a town as of a specific assessment date;

(6)7368 "Secretary"[,] meansconsulted thewith Secretaryindividuals ofor thebusinesses Office[which] ofthat Policyhave andexpertise Management,in ortechnology saidand secretary'sinformation designee;systems;

[and](5) (7)the "Town"relative meanswealth anyof town,the consolidatedapplicant; town and city or consolidated town and borough;

[.](6) (8)the "System"number meansof aschool computer-aideddistricts massincluded appraisal software system used in connectionthe withgrant revaluation;application;

(9)(7) "Systemthe provider"size meansof athe companyschool thatbuilding; provides a system pursuant to a contract with a town;

and (10)(8) "Agent"the meansgrades aenrolled revaluation company certified in accordancethe withschool sectionbuilding. 12-2b and designated pursuant to subsection (e) of this section.

(b) (1) Commencing October 1, 2006, each town shall implement a revaluation not later than the first day of October that follows, by five years, the October first assessment date on which the town's previous revaluation became effective, provided, a town that opted to defer a revaluation, pursuant to section 12-62l, shall implement a revaluation not later than the first day of October that follows, by five years, the October first assessment date on which the town's deferred revaluation became effective.

The town shall use assessments derived from each such revaluation for the purpose of levying property taxes for the assessment year in which such revaluation is effective and for each assessment year that follows until the ensuing revaluation becomes effective.

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7368 (2) When conducting a revaluation, an assessor shall use generally accepted mass appraisal methods which may include, but need not be limited to, the market sales comparison approach to value, the cost approach to value and the income approach to value.

Prior to the completion of each revaluation, the assessor shall conduct a field review.

Except in a town that has a single assessor, the members of the board of assessors shall approve, by majority vote, all valuations established for a revaluation.

(3) An assessor, member of an assessor's staff or person designated by an assessor may, at any time, fully inspect any parcel of improved real property in order to ascertain or verify the accuracy of data listed on the assessor's property record for such parcel.

Except as provided in subdivision (4) of this subsection, the assessor shall fully inspect each such parcel once in every ten assessment years, provided, if the full inspection of any such parcel occurred in an assessment year preceding that commencing October 1, 1996, the assessor shall fully inspect such parcel not later than the first day of October of 2009, and shall thereafter fully inspect such parcel in accordance with this section.

Nothing in this subsection shall require the assessor to fully inspect all of a town's improved real property parcels in the same assessment year and in no case shall an assessor be required to fully inspect any such parcel more than once during every ten assessment years.

(4) An assessor may, at any time during the period in which a full inspection of each improved parcel of real property is required, send a questionnaire to the owner of such parcel to (A) obtain information concerning the property's acquisition, and (B) obtain verification of the accuracy of data listed on the assessor's property record for such parcel.

An assessor shall develop and institute a quality assurance program with respect to responses received to such questionnaires.

If satisfied with the results of said program concerning such questionnaires, the assessor may fully inspect only those parcels of improved real property for which satisfactory verification of data LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-073683 of 8 R01-HB.docx } Substitute Bill No.

7368 listed on the assessor's property record has not been obtained and is otherwise unavailable.

The full inspection requirement in subdivision (3) of this subsection shall not apply to any parcel of improved real property for which the assessor obtains satisfactory verification of data listed on the assessor's property record.

(c) The following shall be available for public inspection in the assessor's office, in the manner provided for access to public records in subsection (a) of section 1-210, not later than the date written notices of real property valuations are mailed in accordance with subsection (f) of this section:

(1) Any criteria, guidelines, price schedules or statement of procedures used in such revaluation by the assessor or by any revaluation company that the assessor designates to perform mass appraisal or field review functions, all of which shall continue to be available for public inspection until the town's next revaluation becomes effective;

and (2) a compilation of all real property sales in each neighborhood for the twelve months preceding the date on which each revaluation is effective, the selling prices of which are representative of the fair market values of the properties sold, which compilation shall continue to be available for public inspection for a period of not less than twelve months immediately following a revaluation's effective date.

If the assessor changes any property valuation as determined by the revaluation company, the assessor shall document, in writing, the reason for such change and shall append such written explanation to the property card for the real estate parcel whose revaluation was changed.

Nothing in this subsection shall be construed to permit the assessor to post a plan or drawing of a dwelling unit of a residential property's interior on the Internet or to otherwise publish such plan or drawing.

(d) (1) The chief executive officer of a town shall notify the Secretary of the Office of Policy and Management that the town is effecting a revaluation by sending a written notice to the secretary not later than thirty days after the date on which such town's assessor signs a grand list that reflects assessments of real property derived from a LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-073684 of 8 R01-HB.docx } Substitute Bill No.

7368 revaluation.

Any town that fails to effect a revaluation for the assessment date required by this section shall be subject to a penalty effective for the fiscal year commencing on the first day of July following such assessment date, and continuing for each successive fiscal year in which the town fails to levy taxes on the basis of such revaluation, provided the secretary shall not impose such penalty with respect to any assessment year in which the provisions of subsection (b) of section 12-117 are applicable.

Such penalty shall be the forfeit of the amount otherwise allocable to such town pursuant to section 7-536, and the loss of fifty per cent of the amount of the grant that is payable to such town pursuant to sections 3-55i, 3-55j and 3-55k.