CT HB05581

Establishes two-tier appeal process for sewer assessments: property owners may appeal directly to Superior Court or, if a municipality adopts an ordinance, first appeal to the board of assessment appeals within 21 days of assessment filing.

Adds machinery and equipment used in biotechnology to the property tax exemptions available as of October 1, 2014, requiring claimants to file requests with assessors by November first.

Extends deadline for late filing of property tax exemption claims under subdivisions (59), (60), (70), (72), (74), and (76) to December 15 upon request, with late filing fees ranging from $50 to $500 based on assessed property value.

Allows municipalities to grant property tax exemptions retroactively through legislative body or board of selectmen vote even when claimants fail to file timely or request extensions, based on hardship or economic development criteria established by the municipality.