House Bill No. 6895
House Bill No. 6895
PUBLIC ACT NO. 97-270
AN ACT CONCERNING CHANGES RELATED TO ASSESSORS AND
BOARDS OF ASSESSORS AND APPEALS FROM DECISIONS OF
BOARDS OF ASSESSMENT APPEALS OR MUNICIPALITIES
WITH RESPECT TO ASSESSMENTS.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Section 12-61 of the general
statutes is repealed and the following is
substituted in lieu thereof:
The ASSESSOR OR board of assessors of any
municipality, having obtained the approval of the
Secretary of the Office of Policy and Management,
shall have authority to use any special assessment
form [or forms] IN LIEU OF ANY FORM PRESCRIBED BY
THE SECRETARY. In the event of such approval of
any special form, such ASSESSOR OR board shall not
be required to use any general form prescribed by
[law] THE SECRETARY for which such special form is
a substitute. No special form shall be approved by
the Secretary of the Office of Policy and
Management unless all the information which would
be available on the general form is also available
thereon. The [Secretary of the Office of Policy
and Management] SECRETARY may, at any time,
rescind his approval of any special form and the
regular form required by law shall be used in such
municipality beginning with its next succeeding
assessment DATE, unless in the interim another
special form has been approved. [by the Secretary
of the Office of Policy and Management.]
Sec. 2. Subsection (a) of section 12-117 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(a) The period prescribed by law for the
completion of the duties of any assessor, board of
assessors or board of assessment appeals may, for
due cause shown, be extended by the Secretary of
the Office of Policy and Management for a period
not exceeding one month, and in the case of the
board of assessment appeals in any town in the
assessment year immediately following completion
of a revaluation of all real property in such town
and adjustment of the assessment list for such
assessment year accordingly, such period may be
extended by said secretary for a period not
exceeding two months, provided such assessor or
board shall submit to said secretary, not less
than ten days before the expiration of the period
prescribed by law, a request in writing, approved
by the chief executive officer of the
municipality, for such extension, setting forth
the reasons therefor. If an extension is granted
to any assessor or board of assessors, the date by
which a taxpayer shall be required to submit a
written request for appeal to the board of
assessment appeals shall be extended to March
twentieth and said board shall conduct hearings
regarding such requests during the month of April.
The board shall send notification to the taxpayer
of the time and date of an appeal hearing at least
seven calendar days preceding the hearing date,
but no later than the first day of April. If the
board elects not to hear an appeal in accordance
with the provisions of section 12-111 it shall
notify the taxpayer of such decision no later than
the first day of April. All provisions of said
section 12-111, other than the extension of the
filing and notification dates as herein set forth,
shall be applicable to such appeals. If an
extension is granted to any board of assessment
appeals, the time period within which a taxpayer
may appeal from the decision of such board and the
time within which the [town clerk] ASSESSOR OR
BOARD OF ASSESSORS shall transmit an abstract of
the assessment lists shall be extended for a like
period.
Sec. 3. Subsection (b) of section 12-129b of
the general statutes is repealed and the following
is substituted in lieu thereof:
(b) The tax on the real property for which the
benefits under this section are claimed shall be
calculated by multiplying the assessed value, less
one thousand dollars, of said property for the
year 1966 or for any subsequent year in which the
taxpayer first files and has approved a claim
under this section and section 12-129c, by the
applicable mill rate of that year for the general
property tax, exclusive of any special tax levy,
except that, if such property is located in more
than one town, the tax payable to the town of the
taxpayer's voting residence shall be so calculated
and the tax payable to the other town or towns in
which such property is located shall be calculated
by multiplying the assessed value of said property
for the year 1968 or for any subsequent year in
which a taxpayer first files and has approved a
claim under this section and section 12-129c by
the applicable mill rate of such general property
tax of that year. If title to real property is
recorded in the name of the person or his spouse
making a claim and qualifying under said sections
and any other person or persons, the claimant
hereunder shall be entitled to pay his fractional
share of the tax on such property calculated in
accordance with the provisions of this section,
and such other person or persons shall pay his or
their fractional share of the tax without regard
for the provisions of said sections. [Any taxpayer
in a municipality changing to a uniform fiscal
year shall have his benefits calculated in
accordance with section 12-129h.] For the purposes
of this section, a "mobile manufactured home", as
defined in section 12-63a, shall be deemed to be
real property.
Sec. 4. Section 12-129n of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) Any municipality may, by vote of its
legislative body on recommendation of its board of
finance or equivalent body, provide property tax
relief, with respect to real property owned and
occupied as their principal residence by residents
of such municipality who are (1) sixty-five years
of age and over, or whose spouses, living with
them, are sixty-five years of age or over or sixty
years of age or over and the surviving spouse of a
taxpayer qualified in such municipality under this
section at the time of his death or with respect
to real property on which such residents or their
spouses are liable for taxes under section 12-48,
or (2) under age sixty-five and eligible in
accordance with applicable federal regulations to
receive permanent total disability benefits under
Social Security, or have not been engaged in
employment covered by Social Security and
accordingly have not qualified for benefits
thereunder, but have become qualified for
permanent total disability benefits under any
federal, state or local government retirement or
disability plan, including the Railroad Retirement
Act and any government-related teacher's
retirement plan, in which requirements with
respect to qualifications for such permanent total
disability benefits are comparable to such
requirements under Social Security, provided such
residents or their spouses under subdivisions (1)
or (2) above have been taxpayers of such
municipality for one year immediately preceding
their receipt of tax benefits under this section,
and meet the requirements which may be established
by such municipality with respect to maximum
income allowable during the calendar year
preceding the year in which application is made
for the tax relief provided in this section. No
such property tax relief, together with any relief
received by any such resident under the provisions
of sections 12-129b to 12-129d, inclusive,
[12-129h,] and 12-170aa shall exceed, in the
aggregate the total amount of the tax which would,
except for said sections 12-129b to 12-129d,
inclusive, [12-129h,] 12-170aa and this section,
be laid against the taxpayer.
(b) Prior to initial approval by the
legislative body of such municipality of the plan
of property tax relief to be provided pursuant to
the provisions of this section, the executive
authority of such municipality shall appoint a
committee consisting of not less than five
resident taxpayers of such municipality, which
shall undertake and complete within a period not
in excess of sixty days following such
appointment, a study and investigation with
respect to such property tax relief and, on the
basis thereof, prepare a report to be presented to
the board of finance or equivalent body of such
municipality, which report shall include the
following: (1) The fiscal effect of such property
tax relief on property tax revenue for such
municipality; (2) recommendations with respect to
the form and extent of such property tax relief.
After the initial approval of such property tax
relief by the legislative body of such
municipality, such plan may be amended from time
to time by vote of its legislative body on
recommendation of its board of finance or
equivalent body without compliance with the
requirements of this subsection applicable to such
initial approval.
(c) The total abatement of property tax
revenue, based on an estimate in any tax year by
the board of finance or equivalent body of such
municipality, which may be granted in such tax
year by such municipality pursuant to the
provisions of this section shall not exceed an
amount equal to ten per cent of the total real
property tax assessed in such municipality in the
preceding tax year.
(d) Any such property tax relief granted to
any such resident in accordance with the
provisions of this section shall not disqualify
such resident with respect to any benefits for
which such resident shall be eligible under the
provisions of sections 12-129b to 12-129d,
inclusive, [12-129h] and 12-170aa, and any such
property tax relief provided under this section
shall be in addition to any such benefits for
which such resident shall be eligible under said
sections.
(e) Reimbursement of such municipality under
the provisions of sections 12-129b to 12-129d,
inclusive, [12-129h, 12-129i] and 12-170aa shall
be limited to such amount as the municipality
would be entitled to receive for revenues lost
because of tax relief provided under the
provisions of said sections. The property tax
relief provided for in this section may, in any
case where title to real property is recorded in
the name of the taxpayer or his spouse and any
other person or persons, be prorated to reflect
the fractional share of such taxpayer or spouse
or, if such property is a multiple-family
dwelling, such relief may be prorated to reflect
the fractional portion of such property occupied
by the taxpayer.
(f) Any municipality providing property tax
relief under this section may establish a lien on
such property in the amount of the relief granted,
provided if the total amount of such property tax
relief with respect to any such taxpayer, when
combined with any such tax relief for which such
taxpayer may be eligible in accordance with
sections 12-129b to 12-129d, inclusive, [12-129h]
or 12-170aa, exceeds in the aggregate seventy-five
per cent of the property tax for which such
taxpayer would be liable but for the benefits
under this section and any of the sections
mentioned above in this subsection, such
municipality shall be required to establish a lien
on such property in the amount of the total tax
relief granted, plus interest applicable to the
total of such unpaid taxes at a rate to be
determined by such municipality. Any such lien
shall have a priority in the settlement of such
person's estate.
(g) (1) Any municipality establishing a
program of property tax relief under this section
shall make persons eligible for such relief if
they qualify in accordance with age and income
pursuant to subsection (a) of this section and are
unit owners of a cooperative.
(2) The amount of annual property tax relief
in accordance with this subsection to any such
person shall be determined in relation to an
assumed amount of property tax liability
applicable to the assessed value for the dwelling
unit which such person owns and occupies, as
determined by the assessor in the municipality in
which the cooperative is situated. Annually, not
later than the first day of June, the assessor in
such municipality, upon receipt of an application
for such relief, shall determine, with respect to
the assessment list in such municipality for the
assessment year commencing October first
immediately preceding, the portion of the assessed
value of the entire cooperative, as included in
such assessment list, attributable to the dwelling
unit occupied by such person. The assumed property
tax liability for purposes of determining the
amount of the relief shall be the product of such
assessed value and the mill rate in such
municipality as determined for purposes of
property tax imposed on said assessment list for
the assessment year commencing October first
immediately preceding. The amount of relief to
which such person shall be entitled for such
assessment year shall be equivalent to the amount
of tax reduction for which such person would
qualify, considering such assumed property tax
liability to be the actual property tax applicable
to such person's dwelling unit and such person as
liable for the payment of such tax.
Sec. 5. Subsection (b) of section 12-129o of
the general statutes is repealed and the following
is substituted in lieu thereof:
(b) [Sections 12-129d and 12-129i] SECTION
12-129d shall not be applicable with respect to
tax relief provided by any municipality in
accordance with the provisions of subsection (a)
of this section.
Sec. 6. Section 12-129p of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) Notwithstanding the provisions of sections
12-129b to [12-129i] 12-129d, inclusive, if the
amount of tax benefit calculated in accordance
with said sections and provided thereunder for any
homeowner qualified for the program of tax relief
under said sections is equivalent to two thousand
dollars or more in the assessment year commencing
October 1, 1985, such benefit shall not, in any
subsequent assessment year exceed the amount of
such benefit to which such homeowner was entitled
for said assessment year commencing October 1,
1985, and additionally, if the amount of such tax
benefit for any homeowner so qualified is less
than two thousand dollars in the assessment year
commencing October 1, 1985, the amount of such
homeowner's benefit shall not, in any subsequent
assessment year, exceed two thousand dollars.
(b) In any municipality which, as of July 6,
1987, has deferred any part of the amount of
increased assessed value of real property pursuant
to subsection (e) of section 12-62a, the maximum
benefit to which any homeowner shall be entitled
pursuant to subsection (a) of this section shall
be the amount to which such homeowner is entitled
pursuant to sections 12-129b to [12-129i] 12-129d,
inclusive, in the first assessment year in which
no deferral of assessed value occurs, and no
maximum benefit shall be imposed in any year prior
to such first assessment year in which no deferral
occurs.
Sec. 7. Section 12-65f of the general statutes
is repealed and the following is substituted in
lieu thereof:
[Any] (a) EXCEPT AS PROVIDED IN SUBSECTION
(b), ANY person aggrieved by any decision or
action, or failure to take action, by a
municipality under the provisions of sections
12-65c to 12-65e, inclusive, may appeal within
fifteen days of the notice of such decision or
action, or in the case of failure to take action,
within fifteen days after the expiration of
sixty-five days from the date of the submission of
the request for action to the legislative body of
the municipality, to the superior court for the
judicial district in which the municipality lies.
(b) ANY PERSON AGGRIEVED BY ANY DECISION OR
ACTION, OR FAILURE TO TAKE ACTION, BY A
MUNICIPALITY UNDER THE PROVISIONS OF SECTIONS
12-65c TO 12-65e, INCLUSIVE, THAT IS BASED ON AN
INITIAL ASSESSMENT FOLLOWING A REVALUATION OF SUCH
PROPERTY, MAY APPEAL SUCH DECISION, ACTION OR
FAILURE TO TAKE ACTION IN ANY SUBSEQUENT
ASSESSMENT YEAR.
Sec. 8. Section 12-117a of the general
statutes is repealed and the following is
substituted in lieu thereof:
[Any] (a) EXCEPT AS PROVIDED IN SUBSECTION (b)
OF THIS SECTION, ANY person, including any lessee
of real property whose lease has been recorded as
provided in section 47-19 and who is bound under
the terms of his lease to pay real property taxes,
claiming to be aggrieved by the action of the
board of tax review or the board of assessment
appeals, as the case may be, in any town or city
may, within two months from the date of the
mailing of notice of such action, make
application, in the nature of an appeal therefrom,
with respect to the assessment list for the
assessment year commencing October 1, 1989,
October 1, 1990, October 1, 1991, October 1, 1992,
October 1, 1993, October 1, 1994, or October 1,
1995, and with respect to the assessment list for
assessment years thereafter, to the superior court
for the judicial district in which such town or
city is situated, which shall be accompanied by a
citation to such town or city to appear before
said court. Such citation shall be signed by the
same authority and such appeal shall be returnable
at the same time and served and returned in the
same manner as is required in case of a summons in
a civil action. The authority issuing the citation
shall take from the applicant a bond or
recognizance to such town or city, with surety, to
prosecute the application to effect and to comply
with and conform to the orders and decrees of the
court in the premises. Any such application shall
be a preferred case, to be heard, unless good
cause appears to the contrary, at the first
session, by the court or by a committee appointed
by the court. The pendency of such application
shall not suspend an action by such town or city
to collect not more than seventy-five per cent of
the tax so assessed or not more than ninety per
cent of such tax with respect to any real property
for which the assessed value is five hundred
thousand dollars or more, and upon which such
appeal is taken. If, during the pendency of such
appeal, a new assessment year begins, the
applicant may amend his application as to any
matter therein, including an appeal for such new
year, which is affected by the inception of such
new year and such applicant need not appear before
the board of tax review or board of assessment
appeals, as the case may be, to make such
amendment effective. The court shall have power to
grant such relief as to justice and equity
appertains, upon such terms and in such manner and
form as appear equitable, and, if the application
appears to have been made without probable cause,
may tax double or triple costs, as the case
appears to demand; and, upon all such
applications, costs may be taxed at the discretion
of the court. If the assessment made by the board
of tax review or board of assessment appeals, as
the case may be, is reduced by said court, the
applicant shall be reimbursed by the town or city
for any overpayment of taxes, together with
interest and any costs awarded by the court, or,
at the applicant's option, shall be granted a tax
credit for such overpayment, interest and any
costs awarded by the court. Upon motion, said
court shall, in event of such overpayment, enter
judgment in favor of such applicant and against
such city or town for the whole amount of such
overpayment, together with interest and any costs
awarded by the court. The amount to which the
assessment is so reduced shall be the assessed
value of such property on the grand lists for
succeeding years until the tax assessor finds that
the value of the applicant's property has
increased or decreased.
(b) ANY PERSON CLAIMING TO BE AGGRIEVED BY THE
ACTION OF THE BOARD OF TAX REVIEW OR THE BOARD OF
ASSESSMENT APPEALS, AS THE CASE MAY BE, IN ANY
TOWN OR CITY MAY, IN ANY SUBSEQUENT ASSESSMENT
YEAR, MAKE APPLICATION IN THE NATURE OF AN APPEAL
THEREFROM IN THE MANNER PROVIDED IN SUBSECTION (a)
OF THIS SECTION, WITH RESPECT TO AN ASSESSMENT
THAT IS BASED ON AN INITIAL ASSESSMENT FOLLOWING A
REVALUATION OF SUCH PROPERTY.
Sec. 9. Subsection (b) of section 12-53 of the
general statutes is repealed and the following is
substituted in lieu thereof:
(b) If the assessor or board of assessors of
any town believe that taxable property has been
omitted from the list given in by any person or
that taxable property belongs to any person who
has not given in a list, or if the assessor or
board of assessors are unable to determine the
value of any property without the assistance of
the owner, custodian or other person having
knowledge of the same, they may give notice in
writing to the owner, custodian or other person
having knowledge of any such property or the
valuation thereof, of the time and place of a
hearing with respect thereto. Such notice shall,
within [three] TWO years after the due date for
the filing of such list or within [three] TWO
years after the date on which such list is
received by the assessor or board of assessors, if
later, be placed in the hands of such person or
left at his usual place of residence or business
or shall be sent to him by registered or certified
mail at his last-known place of residence or
business. Such notice shall direct the person
named therein to appear before the assessor or
board of assessors with books of account, papers,
documents and other records for examination under
oath relative to any such property or the
valuation thereof. All omitted taxable property,
discovered at such hearing or any adjournment
thereof and not listed by the owner as required by
law, shall be added to his list by such assessor
or board of assessors at the percentage of its
actual valuation, as determined by the assessor or
board of assessors in accordance with the
provisions of sections 12-63, 12-64 and 12-71, and
twenty-five per cent of such assessment shall be
added thereto. Subject to the provisions of
sections 12-57 and 12-129, if any property is
discovered at such hearing or any adjournment
thereof to be listed in error by the owner, it
shall be removed from such owner's list by the
assessor or board of assessors. No person shall be
excused from giving testimony or producing books
of account, papers, documents and other records on
the ground that such testimony and such production
of documents will tend to incriminate him, but
such testimony and such production of documentary
evidence shall not be used in any criminal
proceeding against him. Any person who fails to
appear at the time and place of such hearing in
such notice designated or at any adjournment
thereof, or, having appeared, refuses to answer
any pertinent question put to him or who fails to
produce the books, papers or other documents
mentioned in such notice, shall be fined not more
than one hundred dollars or imprisoned not more
than thirty days or both. All property which the
assessor or board of assessors believes should
have been listed for taxation and was not listed
and concerning which sufficient information cannot
be obtained by them at such hearing, or any
adjournment thereof, shall be added to the list at
such percentage of the actual valuation thereof
from the best information obtainable by the
assessor or board of assessors and twenty-five per
cent shall be added to such assessment.
Sec. 10. Subsection (a) of section 12-63c of
the general statutes is repealed and the following
is substituted in lieu thereof:
(a) In determining the present true and actual
value in any town of real property used primarily
for purposes of producing rental income, the
assessor, which term whenever used in this section
shall include assessor or board of assessors,
shall have power to require, subject to the
conditions in subsection (b) of this section, in
the conduct of any appraisal of such property
pursuant to the capitalization of net income
method, as provided in section 12-63b, that the
owner of such property annually submit or make
available to the assessor not later than the first
day of June, [on a form prescribed by the
Secretary of the Office of Policy and Management
or approved in accordance with section 12-61,] the
best available information disclosing the actual
rental and rental-related income and operating
expenses applicable to such property. THE
SECRETARY OF THE OFFICE OF POLICY AND MANAGEMENT
SHALL PREPARE A FORM WHICH THE ASSESSOR MAY USE TO
COLLECT SUCH INFORMATION. ALTERNATIVELY, THE
ASSESSOR MAY PREPARE HIS OWN FORM FOR THE
COLLECTION OF SUCH INFORMATION. ANY SUCH FORM
PREPARED BY THE ASSESSOR SHALL NOT INCLUDE A
REQUEST FOR ANY INFORMATION THAT IS NOT REQUESTED
ON THE FORM PREPARED BY THE SECRETARY.
Sec. 11. Subsection (b) of section 12-63c of
the general statutes is repealed and the following
is substituted in lieu thereof:
(b) The power of the assessor to require
submission or availability of information related
to actual rental and rental-related income and
operating expenses with respect to the use of any
real property used primarily for the purpose of
producing rental income, as described in
subsection (a), shall only be applicable to such
information in relation to the last [three income
years] INCOME YEAR of the owner of such property
immediately preceding a revaluation of all real
property in such town as required under section
12-62. Any such information related to actual
rental and rental-related income and operating
expenses and not already a matter of public record
which is submitted or made available to the
assessor shall not be subject to the provisions of
section 1-19.
Sec. 12. Sections 12-114, 12-129h and 12-129i
of the general statutes are repealed.
Sec. 13. This act shall take effect from its
passage, except that section 2 shall be applicable
to reports of grand lists for assessment years
commencing on and after October 1, 1996, and
sections 7 and 8 shall be applicable to assessment
years commencing on or after October 1, 1996.
Vetoed June 27, 1997