Connecticut 2024 Regular Session Status: In Committee

SB 452 — AN ACT CONCERNING THE PROPERTY TAX APPEALS PROCESS AND THE PENALTY RELATED TO THE SUBMISSION OF INCOME AND EXPENSES INFORMATION FOR RENTAL PROPERTIES.

Last action — FILE NO. 600

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

194 added · 24 removed

194 line(s) added, 24 removed.

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General Assembly Raised Bill No.
Senate General Assembly File No.
452 February Session, 2024 LCO No.
600 February Session, 2024 Senate Bill No.
3459 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by:
452 Senate, April 22, 2024 The Committee on Finance, Revenue and Bonding reported through SEN.
(FIN) AN ACT CONCERNING THE PROPERTY TAX APPEALS PROCESS AND THE PENALTY RELATED TO THE SUBMISSION OF INCOME AND EXPENSES INFORMATION FOR RENTAL PROPERTIES.
FONFARA of the 1st Dist., Chairperson of the Committee on the part of the Senate, that the bill ought to pass.
AN ACT CONCERNING THE PROPERTY TAX APPEALS PROCESS AND THE PENALTY RELATED TO THE SUBMISSION OF INCOME AND EXPENSES INFORMATION FOR RENTAL PROPERTIES.
The appeal shall include, but is not 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 sent all correspondence by the board of LCO 3459 1 of 9 Bill No.
The appeal shall include, but is not 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 SB452 / File No.
452 assessment appeals, the reason for the appeal, the appellant's estimate of value, the signature of the property owner [,] or the duly authorized agentofthepropertyowner [,]andthedateofsignature.Theboardshall notify each aggrieved taxpayer who filed an appeal in the proper form and in a timely manner, no later than March first immediately following the assessment date, of the date, time and place of the appeal hearing.
600 1 SB452 File No.
600 address of the party to be 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 agentofthepropertyowner [,]andthedateofsignature.Theboardshall notify each aggrieved taxpayer who filed an appeal in the proper form and in a timely manner, no later than March first immediately following the assessment date, of the date, time and place of the appeal hearing.
(3) The board shall consider all information provided by the person who filed the appeal and by the assessor pursuant to subdivisions (1) and (2) of this subsection, 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] not later LCO 3459 2 of 9 Bill No.
(3) The board shall consider all information provided by the person who filed the appeal and by the assessor pursuant to subdivisions (1) and (2) of this subsection, determine all appeals [for which the board conducts an appeal hearing] and send written notification of the final SB452 / File No.
452 than one week after such determination has been made.
600 2 SB452 File No.
600 determination of such appeals to each such person [within] not later than one week after such determination has been made.
(4)Whenthe boardincreasesordecreasesthegrossassessmentofany taxable real property or interest therein, the amount of such gross assessment shall be fixed until the assessment year in which the municipality next implements a revaluation of all real property pursuant to section 12-62, unless the assessor increases or decreases the gross assessment of the property to (A) comply with an order of a court of jurisdiction, (B) reflect an addition for new construction, (C) reflect a reduction for damage or demolition, or (D) correct a factual error by issuance of a certificate of correction.
(4)Whentheboardincreasesordecreasesthegrossassessmentofany taxable real property or interest therein, the amount of such gross assessment shall be fixed until the assessment year in which the municipality next implements a revaluation of all real property pursuant to section 12-62, unless the assessor increases or decreases the gross assessment of the property to (A) comply with an order of a court of jurisdiction, (B) reflect an addition for new construction, (C) reflect a reduction for damage or demolition, or (D) correct a factual error by issuance of a certificate of correction.
Notwithstanding the provisions of this subsection, if, prior to the next revaluation, the assessor increases or decreases a gross assessment established by the board for any other reason, the assessor shall submit a written explanation to the board LCO 3459 3 of 9 Bill No.
Notwithstanding the provisions of this subsection, if, prior to the next revaluation, the assessor increases or decreases a gross assessment established by the board for any other reason, the assessor shall submit a written explanation to the board SB452 / File No.
452 setting forth the reason for such increase or decrease.
600 3 SB452 File No.
600 setting forth the reason for such increase or decrease.
Any such application shall be a preferred case, to be heard, unless good LCO 3459 4 of 9 Bill No.
Any such application shall be a preferred case, to be heard, unless good SB452 / File No.
452 cause appears to the contrary, at the first session, by the court or by a committee appointed by the court.
600 4 SB452 File No.
600 cause appears to the contrary, at the first session, by the court or by a committee appointed by the court.
If such appraisal is not LCO 3459 5 of 9 Bill No.
If such appraisal is not SB452 / File No.
452 timely filed, the court may dismiss the application.
600 5 SB452 File No.
600 timely filed, the court may dismiss the application.
Section 12-63c of the 2024 supplement to the general statutes is LCO 3459 6 of 9 Bill No.
Section 12-63c of the 2024 supplement to the general statutes is SB452 / File No.
452 repealed and the following is substituted in lieu thereof (Effective July 1, 2024):
600 6 SB452 File No.
600 repealed and the following is substituted in lieu thereof (Effective July 1, 2024):
Any person claiming to be aggrieved by the action of the assessor under this section may appeal the actions of the assessor to the board of LCO 3459 7 of 9 Bill No.
Any person claiming to be aggrieved by the action of the assessor under this section may appeal the actions of the assessor to the board of assessment appeals and the Superior Court as otherwise provided in SB452 / File No.
452 assessment appeals and the Superior Court as otherwise provided in this chapter.
600 7 SB452 File No.
600 this chapter.
Such tax shall be due and payable and collectible as other municipaltaxesandsubjectto thesame liensandprocessesofcollection, provided such tax shall be due and payable in an initial or single installment due and payable not sooner than thirty days after the date prescribed by the tax collector and appearing on such bill, and in any remaining, regular installments, as such installments are due and payable, and the several installments of a tax so due and payable shall be equal] be subject to a penalty of five hundred dollars.
Such tax shall be due and payable and collectible as other municipaltaxesandsubjecttothesame liensandprocessesofcollection, provided such tax shall be due and payable in an initial or single installment due and payable not sooner than thirty days after the date prescribed by the tax collector and appearing on such bill, and in any remaining, regular installments, as such installments are due and payable, and the several installments of a tax so due and payable shall be equal] be subject to a penalty of five hundred dollars.
LCO 3459 8 of 9 Bill No.
(e) Any income and expense disclosure form described in subsection SB452 / File No.
452 (e) Any income and expense disclosure form described in subsection (a) of this section received by the assessor to which such form is due that isinanenvelopebearingapostmark,asdefinedinsection1-2a,showing a date within the allowed filing period, shall not be deemed delinquent.
600 8 SB452 File No.
600 (a) of this section received by the assessor to which such form is due that isinanenvelopebearingapostmark,asdefinedinsection1-2a,showing a date within the allowed filing period, shall not be deemed delinquent.
3 July 1, 2024 12-63c FIN Joint Favorable LCO 3459 9 of 9
3 July 1, 2024 12-63c FIN Joint Favorable SB452 / File No.
600 9 SB452 File No.
600 The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.
In general, fiscal impacts are based upon a variety of informational sources, including the analyst’s professional knowledge.
Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.
OFA Fiscal Note State Impact:
None Municipal Impact:
Municipalities Effect FY 25 $ FY 26 $ All Municipalities STATE Potential Potential MANDATE 1 - Cost Various Municipalities Revenue See Below See Below Gain/Loss Explanation The bill makes various changes regarding property tax assessment appeals that results in a cost and a potential revenue gain or loss beginning in FY 25 to municipalities described below.
Section 1 requires boards of assessment appeals to hear appeals for certain property assessed at over $1 million.
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This results in a potential cost to municipalities associated with an increased number of appeal hearings.
Under current law, boards of assessment appeals have the option to decline hearing these appeals.
This section also requires assessors to provide certain information at no charge to the person who filed the appeal.
This may result in a cost to municipalities to the extent that this information is not readily available for the assessor to share.
1State mandate is defined in Sec.
2-32b(2) of the Connecticut General Statutes, "state mandate" means any state initiated constitutional, statutory or executive action that requires a local government to establish, expand or modify its activities in such a way as to necessitate additional expenditures from local revenues.
SB452 / File No.
600 10 SB452 File No.
600 Section 2 requires (1) applicants and assessors to retain a mediator for property tax assessment appeals brought to Superior Court and (2) for applicants and assessors to share the cost of the mediator.
This results in a cost to municipalities to the extent that a mediator is required.
The section also limits property tax assessment appeals for which applicants must file a property tax appraisal.
This may result in an increased number of property tax assessment appeals and a corresponding cost to municipalities associated with this increase.
Section 3 changes the penalty for property owners who fail to file income and operating expense statements associated with rental properties on time from a 10% increase in the property's assessed value to a flat $500 fee.
This results in a revenue gain or loss to municipalities that is dependent on the current penalty in place.
The Out Years The annualized ongoing fiscal impact identified above would continue into the future subject to inflation, the number of assessment appeals, and penalties.
SB452 / File No.
600 11 SB452 File No.
600 OLR Bill Analysis SB 452 AN ACT CONCERNING THE PROPERTY TAX APPEALS PROCESS AND THE PENALTY RELATED TO THE SUBMISSION OF INCOME AND EXPENSES INFORMATION FOR RENTAL PROPERTIES.
SUMMARY This bill makes numerous changes regarding property tax assessment appeals.
The bill:
1.
eliminates a boardofassessment appeals’ optionto refuse to hear appeals regarding certain property assessed at over $1 million;
2.
requires the boards to notify taxpayers who filed assessment appeals of the date, time, and place of their scheduled hearings at least 10, rather than seven, days before;
3.
for appeals concerning real property valuations, requires assessors to give the person who filed the appeal (i.e., applicant) and board specific assessment records for the property, at no charge, at least seven days before the hearing and allows these applicants to request a minimum 14-day extension if the assessor does not do so;
and 4.
requires the boards to consider all of the information provided by applicants and assessors at appeals hearings and include the reasons supporting their determinations in their written notices of their final determinations.
For property tax assessment appeals brought to Superior Court on or after July 1, 2024, by any taxpayer aggrieved by a board of assessment appeals decision, the bill (1) generally requires applicants and assessors to use a mutually agreed-upon mediator and (2) limits the requirement that applicants file a property appraisal to appeals concerning the SB452 / File No.
600 12 SB452 File No.
600 valuation of real property assessed at $7 million or more, rather than $1 million or more.
Lastly, the bill replaces the current penalty for failing to file annual income and operating expense statements with an assessor (i.e., a 10% increase in the property’s assessed value) with a flat $500 penalty.
EFFECTIVE DATE:
July 1, 2024 § 1 — APPEALS TO BOARDS OF ASSESSMENT APPEALS Appeals for Certain High-Value Properties Under current law, boards of assessment appeals may decline to hear appeals for commercial, industrial, utility, or apartment properties assessed at over $1 million.
The bill eliminates their ability to do so, thus requiring them to hear these appeals.
It makes related conforming changes, including eliminating provisions allowing these property owners to appeal directly to the Superior Court if the board refuses to hear their appeal.
Required Assessment Information From Assessors For appeals concerning the valuation of real property, the bill requires assessors to give applicants and boards of assessment appeals the assessment record cards for the applicable property, including the (1) cost and income valuation approaches used and (2) sales analysis for the neighborhood or relevant property type.
Assessors must provide this information at no charge and at least seven days before the appeal hearing.
If assessors do not provide this information before the hearing, the bill requires that they provide it there and allows applicants to request that the hearing be rescheduled.
The rescheduled hearing must be at least 14 days after the initial hearing and the board must grant the applicant’s request.
Under the bill, these extensions are not considered extensions that require the municipality’s chief executive officer’s (CEO) or Office of Policy and Management (OPM) secretary’s approval.
By law, a SB452 / File No.
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600 municipality’s CEO can grant a one-month extension for good cause if assessors and boards of assessment appeals need more time to complete their work (or two months if the town completed a revaluation).
The OPM secretary may also postpone revaluations if he determines that the number of pending assessment appeals in a municipality would preclude a fair and equitable consideration of them, even with the CEO- approved extension.
§ 2 — ASSESSMENT APPEALS BROUGHT TO SUPERIOR COURT Mediation Requirement For property tax assessment appeals brought to Superior Court on or after July 1, 2024, the bill requires applicants and assessors to retain the services of a mutually agreed-upon mediator knowledgeable in tax, property valuation, or conflict resolution, unless the court waives this requirement.
The parties must (1) retain the mediator’s services within days after the applicant files the appeal, (2) equally share the mediator’s cost, and (3) notify the court in writing when the mediation ends and indicate whether they reached an agreement.
Under the bill, the court may not hear the appeal application until the parties have notified the court that they did not reach an agreement.
Property Appraisal Requirement The bill also limits the property tax assessment appeals brought to Superior Court for which applicants must file a property appraisal.
By law, taxpayers aggrieved by an appeals board’s decision may appeal to Superior Court.
Current law requires these appeals applicants to file a property appraisal with the court within 120 days of filing the appeal if the application concerns the valuation of real property assessed at $1 million or more.
For applications made on or after July 1, 2024, the bill limits this requirement to appeals concerning the valuation of real property assessed at $7 million or more and requires that applicants file the appraisal within 120 days after the mediation required under the bill ends without reaching an agreement.
SB452 / File No.
600 14 SB452 File No.
600 As under existing law, (1) the appraisal must be completed by an individual or company licensed to perform real estate appraisals in Connecticut and (2) the court may extend the filing deadline for good cause and dismiss the appeal if the appraisal is not timely filed.
§ 3 — INCOME AND EXPENSE STATEMENTS FOR RENTAL PROPERTY By law, assessors may require rental property owners to file annual income and operating expense statements to be used in their property valuations.
Under current law, property owners required to file these statements who fail to timely file or file incomplete or fraudulent statements are subject to a 10% increase in the property’s assessed value for the assessment year.
The bill instead sets the penalty at a flat $500 and correspondingly eliminates the current provisions on applying, calculating, and collecting the 10% penalty.
COMMITTEE ACTION Finance, Revenue and Bonding Committee Joint Favorable Yea 33 Nay 18 (04/03/2024) SB452 / File No.
600 15
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Action History

  1. FILE NO. 600

  2. SENATE CALENDAR NUMBER 354

  3. FAV. RPT., TAB. FOR CAL., SEN.

  4. RPTD. OUT OF LCO

  5. REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 04/22/24

  6. FILED WITH LCO

  7. Joint Favorable

  8. PUBLIC HEARING 0401

  9. REF. TO JOINT COMM. ON Finance, Revenue and Bonding

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 187 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (187)

187 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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This bill died with 2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
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