CT HB05349

Adds a new appeal deadline for residential property owners whose assessments increased by at least 20% from the previous year, allowing appeals up to 30 days before the second property tax installment is due.

Requires the board of assessment appeals to notify taxpayers of hearing dates within 15 days of receiving an appeal filed under the new residential provision, with at least 7 days' notice before the hearing.

Maintains the existing February 20th appeal deadline for all other property types and situations.

Applies to assessment years beginning on or after October 1, 2014.

Updates statutory references in Section 12-112 to include the new appeal deadline option for residential properties with qualifying assessment increases.