You want to know if towns can prorate the property taxes on homes when a local ordinance allows them to be occupied only during certain seasons.

The law does not allow towns to prorate the property taxes on these homes based on length of time during which they can be legally occupied. But the homes' tax bills could still be lower than those for other comparable but seasonally unrestricted homes. This could happen because tax bills are based on a property's fair market value, which reflects its location, lot size, structural quality, amenities, and other factors (CGS § 12-63), and the town's mill rate.

For this reason, a seasonally restricted home could be worth less than an unrestricted one unless other factors, such as a desirable shoreline location, compensate for the seasonal restriction. The owner, like all other property owners, can contest the assessment by appealing to the assessments to the town's board of assessment appeals. Attachment 1 is an OLR Report describing the process for bringing appeals (96-R-01001).

JR: ro