CT SB00286

Modifies Section 12-120b to establish a reconsideration and appeal process for taxpayers whose property tax exemptions, credits, or rental rebates have been modified or denied by the Secretary of the Office of Policy and Management.

Removes subdivisions (72) and (74) of Section 12-81 from the programs eligible for state reimbursement review, keeping only subdivisions (55), (59), (60), and (70) plus sections 12-129d and 12-170aa.

Establishes a 30 business day deadline for taxpayers to request reconsideration with supporting documentation, followed by a 30 business day review period by the Secretary.

Allows aggrieved taxpayers to request a hearing before the Secretary within 30 business days of receiving a reconsideration determination, with hearings to be held within 30 business days and final decisions issued within 30 business days after the hearing.

Permits taxpayers to appeal the Secretary's final determination to superior court within 30 business days and provides retroactive relief for taxpayers who failed to timely request reconsideration for exemptions denied for the assessment year beginning October 1, 2006, with tax reimbursement if the exemption is approved.