CT HB05183

Prohibits contingency fee agreements between attorneys and applicants in municipal tax appeals involving commercially used property with an assessed value of $1.5 million or more.

Applies the contingency fee prohibition to appeals brought under both Section 12-117a (appeals from board of tax review or board of assessment appeals) and Section 12-119 (appeals for manifestly excessive assessments).

Effective October 1, 2016 for both amended sections.

Preserves all existing provisions for municipal tax appeals, including court procedures, bond requirements, cost awards, and reimbursement of overpayments to applicants.