CT HB06893

Allows lessees and property owners to appeal property assessments to the board of assessment appeals by filing written or electronic appeal on or before February 20th, with required information including property description, owner contact details, reason for appeal, and estimated value.

Requires the board to notify appellants of hearing date and time no later than seven calendar days before the hearing, except the board may elect not to conduct hearings for commercial, industrial, utility, or apartment properties with assessed values exceeding $1 million.

Mandates the board send written notification of final determination within one week after decision, including information about appeal rights to Superior Court under section 12-117a.

Freezes gross assessments set by the board until the next municipal revaluation under section 12-62, unless the assessor makes changes for court orders, new construction, damage/demolition, or corrections of factual, mistake, or clerical errors per section 12-60.

Requires assessors to submit written explanations to the board and append them to property cards whenever increasing or decreasing a board-established assessment, and prohibits assessors from making any other changes between revaluations.