SB 1238 — AN ACT CONCERNING A REVIEW OF BOARDS OF ASSESSMENT APPEALS PROCEEDINGS.

Senate General Assembly RaisedFile Bill No.

1238678 January Session, 2023 LCOSubstitute Senate Bill No.

65101238 ReferredSenate, toMay 2, 2023 The Committee on FINANCE,Finance, REVENUERevenue ANDand BONDINGBonding Introducedreported by:through SEN.

(FIN)FONFARA ANof ACTthe CONCERNING1st CERTAINDist., TAXChairperson ASSESSMENTof APPEALSthe PROCEEDINGS.Committee on the part of the Senate, that the substitute bill ought to pass.

AN ACT CONCERNING A REVIEW OF BOARDS OF ASSESSMENT APPEALS PROCEEDINGS.

Section(Effective 12-117afrom ofpassage) the(a) generalThere statutes is repealedestablished anda thetask followingforce isto substitutedreview inboards lieuof thereofassessment (Effectiveappeals Julyproceedings. 1, 2023):

(a)Such (1) (A) Any (i) 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 his lease to pay real property taxes, claiming to be aggrieved by the action of the board of tax review orshall theincludeanexaminationofthefeasibilityofimplementingaprofessional, boardindependent ofappeals assessmentappeals,assystem thecasemay be,inany townorcity,or(ii)person owning a commercial, industrial, utility or apartment property, claiming to be aggrieved by the action of the assessors in any town or city concerning such property may, within two months from the date of the mailing of notice of such action, make application, in the nature of an appeal therefrom to the superior court for the judicial district in which such townproceedings. or city is situated, which shall be accompanied by a citation to such town or city to appear before [said] such court.

(B)(b) SuchThe citationtask force shall beconsist signedof by the samefollowing authoritymembers: and such LCO No.

6510(1) 1One ofappointed 7by Raised Bill No.1238 appeal shall be returnable at the samespeaker timeof and served and returned in the sameHouse manner as is required in case of aRepresentatives; summons in a civil action.

The(2) authorityOne issuingappointed theby citation shall take from the applicantpresident apro bondtempore or recognizance to such town or city, with surety, to prosecute the application to effect and to comply with and conform to the orders and decrees of the courtSenate; in the premises.

Any(3) suchOne applicationappointed shallby be a preferred case, to be heard, unless good cause appears to the contrary,majority atleader theof first session, by the courtHouse orof byRepresentatives; a committee appointed by the court.

The(4) pendencyOne ofappointed such application shall not suspend an action by such town or city to collect not more than seventy-five per cent of the taxmajority soleader assessed or not more than ninety per cent of such tax with respect to any real property for which the assessedSenate; value is five hundred thousand dollars or more, and upon which such appeal is taken.

If,(5) duringOne theappointed pendency of such appeal, a new assessment year begins, the applicant may amend his application as to any matter therein, including an appeal for such new year, which is affected by the inceptionminority leader of such new year and such applicant need not appear before the boardHouse of taxRepresentatives; review or boardof assessment appeals, as the case may be, to make such amendment effective.

(2)sSB1238 For/ anyFile applicationNo. made on or after July 1, 2022, under [subparagraph (B) of] subdivision (1) of this subsection, if the assessed value of the real property that is the subject of such application is [one] five million dollars or more and the application concerns the valuation of such real property, the applicant shall file with the court, not later than one hundred twenty days after making such application, an appraisal of the real property that is the subject of the application.

Such678 appraisal1 shallsSB1238 beFile completedNo. by an individual or a company licensed to performrealestateappraisalsinthestate.The courtmayextendtheone- hundred-twenty-day period for good cause.

If678 such(6) appraisalOne isappointed notby timely filed, the courtminority mayleader dismissof the application.Senate;

(b) The court shall have power to grant such relief as to justice and equity(7) appertains,The uponSecretary suchof termsthe andOffice inof suchPolicy manner and formManagement as appear equitable, and, if the application appears to have been made without probable cause, may tax double or triple costs, as the casesecretary's LCOdesignee. No.

6510(c) 2Any member of 7the Raisedtask Billforce No.appointed under subdivision (1), (2), (3), (4), (5) or (6) of subsection (b) of this section may be a member of the General Assembly.

1238(d) appearsAll initial appointments to demand;the task force shall be made not later thanthirty daysafter theeffective date ofthis section.Any vacancy shall be filled by the appointing authority.

and,(e)The uponspeaker alloftheHouse suchofRepresentativesandthepresident applications,pro coststempore mayof bethe taxedSenate atshall select the discretionchairpersons of the court.task force from among the members of the task force.

IfSuch thechairpersons assessmentshall madeschedule bythefirst themeeting board of tax review or board of assessment appeals, as the casetask mayforce, be,whichshall isbeheld reducednot bylater saidthansixty court,days theafter applicant shall be reimbursed by the towneffective ordate city for any overpayment of taxes,this togethersection. with interest and any costs awarded by the court, or, at the applicant's option, shall be granted a tax credit for such overpayment, interest and any costs awarded by the court.

Upon(f) motion,The saidadministrative courtstaff shall, in event of suchthe overpayment,joint enterstanding judgmentcommittee in favor of suchthe applicantGeneral andAssembly againsthaving suchcognizance city or town for the whole amount of suchmatters overpayment,relating lessto anyfinance, lienrevenue recordingandbonding feesshallserve incurredasadministrative understaffofthetask sections7-34aforce. and 12-176,together withinterest and any costs awarded by the court.

The(g) amountNot tolater whichthan theJanuary assessment1, is2024, sothe reducedtask force shall besubmit a report on its findings and recommendations to the assessedjoint valuestanding committees of suchthe propertyGeneral onAssembly thehaving grandcognizance listsof formatters succeedingrelating yearsto untilfinance, therevenue taxand assessorbonding findsand thatlocal thegovernments, valuein ofaccordance with the applicant'sprovisions propertyof hassection increased11-4a orof decreased.the general statutes.

Sec.The task force shall terminate on the date that it submits such report or January 1, 2024, whichever is later.

2.

Section 12-111 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2023):

(a) (1) (A) 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, except that any person owning a commercial, industrial, utility or apartment property, claiming to beaggrievedby thedoingsoftheassessorsofsuch town concerning such property may appeal directly to the Superior Court pursuant to section 12-117a, as amended by this act.

(B) Such appeal to the board of assessment appeals shall be filed in writing or by electronic mail in a manner prescribed by such board on or beforeFebruarytwentieth.The appealshallinclude,but isnot limited to, the property owner's name, the name and position of the signer, a description of the property [which] that is the subject of the appeal, the name, mailing address and electronic mail address of the party to be LCO No.

6510 3 of 7 Raised Bill No.1238 sent all correspondence by the board of assessment appeals, the reason for the appeal, the appellant's estimate of value, the signature of the property owner [,] or the duly authorized agent of the property owner [,] and the date of signature.

The board shall notify each aggrieved taxpayer who filed anappealintheproper formandinatimely 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] (2) If an appeal for a commercial, industrial, utility or apartment property has been filed with the board of assessment appeals, the board may elect not to conduct an appeal hearing for any [commercial, industrial, utility or apartment] such property with an assessed value greater than one million dollars.

[(2)] The board shall, not later than March first, notify the appellant [that] if the board has elected not to conductanappealhearing.Anappellant whoseappealwillnotbeheard by the board may appeal directly to the Superior Court pursuant to section 12-117a, as amended by this act.

(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] that 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] that the board 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] the board can obtain.

If such property should have been included in the LCO No.

6510 4 of 7 Raised Bill No.1238 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 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.