CT HB06961

Extends the deadline for municipal assessors to issue certificates of correction for erroneously assessed tangible personal property from three years to four years following the tax due date

Extends the timeframe for assessors or boards of assessment appeals to correct clerical omissions or mistakes in tax assessments from three years to four years following the tax due date

Requires written notice within 10 days to property owners when a certificate of correction increases their assessment, including the before and after assessment amounts and the reason for the increase

Allows taxpayers to pay taxes "under protest" during an appeal and avoid interest liability if they pay at least 75% of the amount or if the board of assessment appeals reduces the valuation

Effective date: July 1, 2025