CT SB00363

Municipalities may adopt ordinances imposing a $5 per square foot annual assessment on commercial properties that remain vacant for more than 180 days within designated districts or zones

"Vacant" is defined as not occupied or actively used for more than 180 days (consecutive or nonconsecutive) in an assessment year; properties must be zoned commercial with no residential use

Exemptions apply for properties under active renovation with approved building permits, those with pending permit applications, properties facing legal/regulatory barriers such as litigation or environmental reviews, and properties impacted by natural disasters

"Active renovation" requires construction or repair work under an approved permit ongoing for at least 90 consecutive days

Effective October 1, 2026, with assessments due on the same date as property taxes and appealable under existing property tax appeal procedures (Section 12-111)