CT SB00914

Amends Section 12-119 of Connecticut general statutes to allow property owners to recover reasonable attorney's fees when they successfully challenge a wrongful property tax assessment and the court reduces the assessment

Applies to cases where property was taxed in the wrong municipality or where the assessment was "manifestly excessive" and disregarded statutory valuation provisions

Property owners and qualifying lessees must file applications for relief within one year from the date the property was last evaluated for taxation

Towns or cities must reimburse successful applicants for any overpayment of taxes in accordance with the court's judgment

Effective date: October 1, 2023