CT SB00182

Requires any non-attorney representing an applicant in municipal tax appeals under Section 12-117a must be a certified or provisionally licensed real estate appraiser.

Prohibits certified or provisionally licensed real estate appraisers from entering into contingency fee agreements with applicants in municipal tax appeals and applications for relief.

Bars expert witnesses from offering testimony concerning property value if they are compensated on a contingency basis in tax appeal proceedings.

Applies the same representation and contingency fee restrictions to applications for relief under Section 12-119 for allegedly excessive or invalid tax assessments.

Effective date: July 1, 2018.