Connecticut SB 362: AN ACT CONCERNING OPERATIONS OF THE STATE TREASURER.

Bill Text

Substitute Senate Bill No. 362

Public Act No. 26-114

AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO
MUNICIPAL PROPERTY TAX ASSESSMENT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Subsections (b) and (c) of section 7-100l of the general
statutes are repealed and the following is substituted in lieu thereof
(Effective October 1, 2026):
(b) On or before [May 1, 2019] September 1, 2027, and not less than
annually thereafter, each town that possesses or contracts for services
for the creation or maintenance of a digital parcel file shall transmit such
file to the regional council of governments of which it is a member. If a
town is not a member of a council of governments, such file shall be
transmitted to the Secretary of the Office of Policy and Management.
The digital parcel file shall include, but need not be limited to: (1) Any
information from the assessor database that (A) uniquely identifies each
property in the digital parcel file, (B) identifies the size of each property,
(C) identifies the address of each property, (D) identifies the value of the
land, buildings and other improvements for each property, and (E)
identifies the year in which buildings were constructed for each
property; and (2) any other information deemed necessary by the
applicable regional council of governments.

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Public Act No. 26-114 2 of 30

(c) On or before [July 1, 2019] October 1, 2027, and annually
thereafter, each regional council of governments shall submit a report to
the Secretary of the Office of Policy and Management and, in accordance
with the provisions of section 11-4a, to the joint standing committee of
the General Assembly having cognizance of matters relating to planning
and development, that lists each town that (1) has failed to provide its
digital parcel file, and (2) does not possess a digital parcel file.
Sec. 2. Section 12-19b of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2026):
Not later than April first in any assessment year, any town, borough
or fire district to which a grant is payable under the provisions of section
12-18b or 12-19a shall provide the Secretary of the Office of Policy and
Management with the assessed valuation of the real property eligible
therefor as of the first day of October immediately preceding, adjusted
in accordance with any gradual increase in or deferment of assessed
values of real property implemented in accordance with section 12-62c,
which is required for computation of such grant. Any town, borough or
fire district that neglects to transmit to the secretary the assessed
valuation as required by this section shall forfeit two hundred fifty
dollars to the state, provided the secretary may waive such forfeiture in
accordance with procedures and standards adopted by regulation in
accordance with chapter 54. Said secretary may, on or before the first
day of August of the state fiscal year in which such grant is payable,
reevaluate any such property when, in the secretary's judgment, the
valuation is inaccurate and shall notify such town, borough or fire
district of such reevaluation by [certified or registered mail] electronic
mail or other electronic means. Any town, borough or fire district
aggrieved by the action of the secretary under the provisions of this
section may, not later than ten business days following receipt of such
notice, appeal to the secretary for a hearing concerning such
reevaluation. Such appeal shall be in writing and shall include a

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statement as to the reasons for such appeal. The secretary shall, not later
than ten business days following receipt of such appeal, grant or deny
such hearing by notification in writing, including in the event of a
denial, a statement as to the reasons for such denial. Such notification
shall be sent by certified or registered mail. If any town, borough or fire
district is aggrieved by the action of the secretary following such hearing
or in denying any such hearing, the town, borough or fire district may
not later than ten business days after receiving such notice, appeal to the
superior court for the judicial district wherein such town, borough or
fire district is located. Any such appeal shall be privileged.
Sec. 3. Section 12-20b of the general statutes is repealed and the
following is substituted in lieu thereof (Effective July 1, 2026):
Not later than April first in each year, any municipality to which a
grant is payable under the provisions of section 12-18b or 12-20a shall
provide the Secretary of the Office of Policy and Management with the
assessed valuation of the tax-exempt real property as of the immediately
preceding October first, adjusted in accordance with any gradual
increase in or deferment of assessed values of real property
implemented in accordance with section 12-62c, which is required for