CT HB05288

Amends Connecticut General Statutes Section 12-119 to allow property owners and certain lessees to seek judicial relief for property taxes on non-taxable property or manifestly excessive assessments in Superior Court.

Permits the court to award reasonable attorney's fees to successful applicants in wrongful property tax assessment actions, in addition to existing remedies.

Maintains the court's discretion to tax costs and requires towns or cities to reimburse applicants for tax overpayments if the assessment is reduced.

Applications must be filed within one year from the date the property was last evaluated for taxation purposes.

Effective January 1, 2019.