CT HB06997

Amends Section 12-119 of Connecticut General Statutes to allow property owners to recover reasonable attorney's fees when successfully challenging a wrongful property tax assessment in Superior Court

Attorney's fees recovery is contingent on the court reducing the property tax assessment; costs remain at the court's discretion

Property owners and certain lessees may challenge taxes on property not taxable in the municipality or assessments that were "manifestly excessive" under statutory valuation provisions

Applications for relief must be filed within one year from the date the property was last evaluated for taxation purposes

Effective October 1, 2025; received Joint Favorable report from Planning and Development Committee