Raised S.B. No. 452
Session Year 2024

AN ACT CONCERNING THE PROPERTY TAX APPEALS PROCESS AND THE PENALTY RELATED TO THE SUBMISSION OF INCOME AND EXPENSES INFORMATION FOR RENTAL PROPERTIES.

To (1) remove the ability of boards of assessment appeals to elect not to conduct an appeal for certain types of properties, (2) require assessors to provide certain information before a board of assessment appeals hearing, (3) provide for mediation before a court may hear an appeal of the action of a board of tax review or a board of assessment appeals, (4) increase the valuation threshold for when an appraisal must be filed with the court for an appeal related to the valuation of real property, and (5) replace the existing penalty related to the submission of income and expenses information by rental property owners with a penalty of five hundred dollars.

Other Bills with Similar Topics

  Assessment Appeals, Boards of 

 

• SB00450 - AN ACT PHASING IN THE EXEMPTION OF MOTOR VEHICLES FROM PROPERTY TAX AND INCREASES IN THE UNIFORM PROPERTY ASSESSMENT RATE.

  Fines (Penalties) 

 

• HB05046 - AN ACT PROMOTING NURSING HOME RESIDENT QUALITY OF LIFE.
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• HB05477 - AN ACT CONCERNING PENALTIES FOR BLIGHT UPON REAL PROPERTY, MUNICIPAL AGREEMENTS TO FIX ASSESSMENTS AND A PERSONAL PROPERTY TAX EXEMPTION.
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• SB00132 - AN ACT CONCERNING DOG RACING.
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• SB00251 - AN ACT CONCERNING THE LEGISLATIVE COMMISSIONERS' RECOMMENDATIONS FOR TECHNICAL AND OTHER REVISIONS TO THE TAX AND RELATED STATUTES.
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• SB00412 - AN ACT CONCERNING THE PROTECTION OF WAREHOUSE WORKERS IN THE STATE.
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• SB00420 - AN ACT CONCERNING ILLEGALLY PASSING A SCHOOL BUS.
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• SB00426 - AN ACT CONCERNING COURT OPERATIONS AND ADMINISTRATIVE PROCEEDINGS.
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  Mediation 

 

• SB00426 - AN ACT CONCERNING COURT OPERATIONS AND ADMINISTRATIVE PROCEEDINGS.

  Property tax assessments 

 

• HB05172 - AN ACT CONCERNING THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY TAXATION.
• HB05302 - AN ACT CONCERNING THE DEPARTMENT OF REVENUE SERVICES' RECOMMENDATIONS FOR TAX ADMINISTRATION.
• HB05477 - AN ACT CONCERNING PENALTIES FOR BLIGHT UPON REAL PROPERTY, MUNICIPAL AGREEMENTS TO FIX ASSESSMENTS AND A PERSONAL PROPERTY TAX EXEMPTION.
• SB00435 - AN ACT CONCERNING THE DESIGNATION OF FARM LAND AND OPEN SPACE LAND AND REVISIONS TO THE CONNECTICUT ENTITY TRANSACTIONS ACT.
• SB00450 - AN ACT PHASING IN THE EXEMPTION OF MOTOR VEHICLES FROM PROPERTY TAX AND INCREASES IN THE UNIFORM PROPERTY ASSESSMENT RATE.
• SB00501 - AN ACT CONCERNING MOTOR VEHICLE ASSESSMENTS FOR PROPERTY TAXATION, INNOVATION BANKS, THE INTEREST ON CERTAIN TAX UNDERPAYMENTS, THE ASSESSMENT ON INSURERS, SCHOOL BUILDING PROJECTS, THE SOUTH CENTRAL CONNECTICUT REGIONAL WATER AUTHORITY CHARTER AND CERTAIN STATE HISTORIC PRESERVATION OFFICER PROCEDURES.

  Property tax assessors 

 

• HB05171 - AN ACT CONCERNING THE WAIVER OF INTEREST ON CERTAIN DELINQUENT PROPERTY TAX PAYMENTS.
• HB05172 - AN ACT CONCERNING THE ASSESSMENT OF MOTOR VEHICLES FOR PROPERTY TAXATION.
• HB05273 - AN ACT CONCERNING THE RECOMMENDATIONS OF THE INTERGOVERNMENTAL POLICY AND PLANNING DIVISION WITHIN THE OFFICE OF POLICY AND MANAGEMENT, AUDITS AND MUNICIPAL FINANCE.
• HB05393 - AN ACT CONCERNING CERTAIN ADJUSTMENTS TO GROSS ASSESSMENTS OF TAXABLE REAL PROPERTY.
• HB05395 - AN ACT REQUIRING DISCLOSURE OF MASS REAL PROPERTY APPRAISAL METHODS.
• HB05492 - AN ACT ESTABLISHING A FARM INVESTMENT TAX CREDIT AND CONCERNING THE THRESHOLD FOR CERTAIN OPTIONAL FARM-RELATED PROPERTY TAX EXEMPTIONS.
• HB05516 - AN ACT CONCERNING A MUNICIPAL OPTION FOR A HOMESTEAD PROPERTY TAX EXEMPTION.
• SB00224 - AN ACT REQUIRING NOTICE OF REVALUATION TO CERTAIN OWNERS OF RESIDENTIAL BUILDINGS WITH DEFECTIVE CONCRETE FOUNDATIONS.
• SB00251 - AN ACT CONCERNING THE LEGISLATIVE COMMISSIONERS' RECOMMENDATIONS FOR TECHNICAL AND OTHER REVISIONS TO THE TAX AND RELATED STATUTES.
• SB00435 - AN ACT CONCERNING THE DESIGNATION OF FARM LAND AND OPEN SPACE LAND AND REVISIONS TO THE CONNECTICUT ENTITY TRANSACTIONS ACT.
• SB00450 - AN ACT PHASING IN THE EXEMPTION OF MOTOR VEHICLES FROM PROPERTY TAX AND INCREASES IN THE UNIFORM PROPERTY ASSESSMENT RATE.
• SB00501 - AN ACT CONCERNING MOTOR VEHICLE ASSESSMENTS FOR PROPERTY TAXATION, INNOVATION BANKS, THE INTEREST ON CERTAIN TAX UNDERPAYMENTS, THE ASSESSMENT ON INSURERS, SCHOOL BUILDING PROJECTS, THE SOUTH CENTRAL CONNECTICUT REGIONAL WATER AUTHORITY CHARTER AND CERTAIN STATE HISTORIC PRESERVATION OFFICER PROCEDURES.

  Real estate appraisals 

 

• HB05236 - AN ACT CONCERNING RECOMMENDATIONS BY THE DEPARTMENT OF CONSUMER PROTECTION.
• HB05395 - AN ACT REQUIRING DISCLOSURE OF MASS REAL PROPERTY APPRAISAL METHODS.

  Rental housing 

 

• HB05152 - AN ACT CONCERNING RENTERS IN COMMON INTEREST OWNERSHIP COMMUNITIES.
• HB05158 - AN ACT CONCERNING THE STANDARDIZED VALUATION OF AFFORDABLE RENTAL HOUSING.
• HB05474 - AN ACT CONCERNING MUNICIPAL APPROVALS FOR HOUSING DEVELOPMENT, FINES FOR VIOLATIONS OF LOCAL ORDINANCES, REGULATION OF SHORT-TERM RENTALS, RENTAL ASSISTANCE PROGRAM ADMINISTRATION, NOTICES OF RENT INCREASES AND THE HOUSING ENVIRONMENTAL IMPROVEMENT REVOLVING LOAN AND GRANT FUND.

  Tax appeals 

 

• HB05393 - AN ACT CONCERNING CERTAIN ADJUSTMENTS TO GROSS ASSESSMENTS OF TAXABLE REAL PROPERTY.
• SB00443 - AN ACT CONCERNING THE ACCRUAL OF INTEREST ON CERTAIN TAX UNDERPAYMENTS AND THE BUSINESS OPERATING LOSS CARRY-OVER PERIOD.
• SB00501 - AN ACT CONCERNING MOTOR VEHICLE ASSESSMENTS FOR PROPERTY TAXATION, INNOVATION BANKS, THE INTEREST ON CERTAIN TAX UNDERPAYMENTS, THE ASSESSMENT ON INSURERS, SCHOOL BUILDING PROJECTS, THE SOUTH CENTRAL CONNECTICUT REGIONAL WATER AUTHORITY CHARTER AND CERTAIN STATE HISTORIC PRESERVATION OFFICER PROCEDURES.