CT HB05393

Property owners and lessees may file written appeals to board of assessment appeals by February 20th regarding property tax assessments, with appeals requiring property description, estimated value, and other specified information.

Boards of assessment appeals must notify appellants by March 1st of hearing date and time, but may elect not to conduct hearings for commercial, industrial, utility, or apartment properties with assessed values exceeding $1 million.

Appellants whose hearings are not conducted may appeal directly to Superior Court; boards must issue written determinations within one week of hearings and provide information about appeal rights.

Gross assessments determined by the board remain fixed until the municipality's next revaluation under section 12-62, except for court orders, new construction, damage/demolition, certificates of correction, factual errors, assessment equalization, or board determinations.

Assessors must submit written explanations to the board and append them to property cards when increasing or decreasing gross assessments set by the board for reasons other than those specified exceptions.