Substitute Senate Bill No. 1267
Substitute Senate Bill No. 1267
PUBLIC ACT NO. 97-254
AN ACT CONCERNING THE BALANCING OF THE REVALUATION
SCHEDULE.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Section 12-62 of the general
statutes is repealed and the following is
substituted in lieu thereof:
[(a)(1)(A) The assessor or board of assessors
of each town which levies real property taxes on
the basis of a revaluation that was implemented
for an assessment year commencing on or before
October 1, 1986, shall, for the assessment year
commencing October 1, 1997, revalue all real
property for assessment purposes by physical
observation;
(B) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1987,
shall, for the assessment year commencing October
1, 1998, revalue all real property for assessment
purposes by physical observation;
(C) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1988,
shall, for the assessment year commencing October
1, 1999, revalue all real property for assessment
purposes by physical observation;
(D) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1989,
shall, for the assessment year commencing October
1, 1999, revalue all real property for assessment
purposes by use of statistical adjustments in
value, and shall, for the assessment year
commencing October 1, 2003, revalue all such
property by physical observation;
(E) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1990,
shall, for the assessment year commencing October
1, 2000, revalue all real property for assessment
purposes by use of statistical adjustments in
value, and shall, for the assessment year
commencing October 1, 2004, revalue all such
property by physical observation;
(F) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1991,
shall, for the assessment year commencing October
1, 2000, revalue all real property for assessment
purposes by use of statistical adjustments in
value, and shall, for the assessment year
commencing October 1, 2004, revalue all such
property by physical observation;
(G) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1992,
shall, for the assessment year commencing October
1, 2001, revalue all real property for assessment
purposes by use of statistical adjustments in
value, and shall, for the assessment year
commencing October 1, 2005, revalue all such
property by physical observation;
(H) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1993,
shall, for the assessment years commencing October
1, 2001, and October 1, 2005, revalue all real
property for assessment purposes by use of
statistical adjustments in value, and shall, for
the assessment year commencing October 1, 2009,
revalue all such property by physical observation;
(I) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1994,
shall, for the assessment years commencing October
1, 2001, and October 1, 2005, revalue all real
property for assessment purposes by use of
statistical adjustments in value, and shall, for
the assessment year commencing October 1, 2009,
revalue all such property by physical observation;
and
(J) The assessor or board of assessors of
each town which levies real property taxes on the
basis of a revaluation that was implemented for
the assessment year commencing October 1, 1995,
shall, for the assessment years commencing October
1, 2001, and October 1, 2005, revalue all real
property for assessment purposes by use of
statistical adjustments in value, and shall, for
the assessment year commencing October 1, 2009,
revalue all such property by physical
observation.]
(a) (1) COMMENCING OCTOBER 1, 1997, THE
ASSESSOR OR BOARD OF ASSESSORS OF EACH TOWN SHALL
REVALUE ALL OF THE REAL ESTATE IN THEIR RESPECTIVE
MUNICIPALITIES FOR ASSESSMENT PURPOSES IN
ACCORDANCE WITH THE PROVISIONS OF SUBSECTION (b)
OF THIS SECTION. THE ASSESSMENTS DERIVED FROM EACH
SUCH REVALUATION SHALL BE USED FOR THE PURPOSE OF
LEVYING PROPERTY TAXES IN SUCH MUNICIPALITY IN THE
ASSESSMENT YEAR IN WHICH SUCH REVALUATION BECOMES
EFFECTIVE AND IN EACH ASSESSMENT YEAR THEREAFTER
UNTIL THE NEXT SUCCEEDING REVALUATION IN
ACCORDANCE WITH THE PROVISIONS OF SUBSECTION (b)
OF THIS SECTION. IN THE PERFORMANCE OF THESE
DUTIES, EXCEPT IN ANY MUNICIPALITY WHERE THERE IS
A SINGLE ASSESSOR, AT LEAST TWO OF THE ASSESSORS
SHALL ACT TOGETHER AND ALL VALUATIONS SHALL BE
SEPARATELY APPROVED BY A MAJORITY OF THE
ASSESSORS.
[(2) For the assessment year commencing not
later than twelve years following the revaluation
by physical observation of all real property
required under subdivision (1) of this subsection
or under subsection (g) of this section and not
later than every twelve years thereafter, the
assessors of all towns, consolidated towns and
cities and consolidated towns and boroughs or
their designees shall revalue all of the real
estate in their respective municipalities for
assessment purposes by means of physical
observation. In addition to any statistical
revaluation required under subdivision (1) of this
subsection, not later than every four years
following each physical revaluation conducted
pursuant to said subdivision (1) or subsection (g)
of this section and this subdivision, such
assessors or their designees shall revalue all
real property for assessment purposes by use of a
statistical method of adjusting the value, without
a physical observation, reflecting any change in
the value of such real estate as compared to its
value determined for the purposes of said
immediately preceding revaluation.]
(2) THE ASSESSOR OR BOARD OF ASSESSORS OF
EACH TOWN SHALL VIEW BY PHYSICAL INSPECTION ALL OF
THE REAL ESTATE IN THEIR RESPECTIVE MUNICIPALITIES
FOR ASSESSMENT PURPOSES WITHIN THE PERIOD OF TIME
PROVIDED IN SUBDIVISION (3) OF THIS SUBSECTION.
(3) [The assessments derived from each
physical and statistical revaluation under
subdivisions (1) and (2) of this subsection shall
be used for the purpose of levying property taxes
in such municipality in the assessment year in
which such revaluation becomes effective and in
each assessment year thereafter until the next
succeeding revaluation in accordance with this
section becomes effective. In the performance of
these duties, except in any municipality where
there is a single assessor, at least two of the
assessors shall act together, and all valuations
shall be separately approved by a majority of the
assessors.] An assessor shall have fulfilled the
requirement to view by physical inspection if a
physical inspection of a property has been made at
any time from the [assessment date of the
immediately preceding statistical revaluation to
the assessment date of the succeeding revaluation
by physical inspection. Nothing in this subsection
shall be construed as prohibiting a town from
effecting more frequent revaluations by means of
either physical observation or a statistical
method of adjusting assessed valuations, provided
no more than twelve years shall elapse between the
implementation of each physical revaluation and a
statistical revaluation shall be implemented no
less than every four years between the
implementation of each physical revaluation]
EFFECTIVE DATE OF THIS ACT TO OCTOBER 1, 2009,
INCLUSIVE, AND THEREAFTER, THE ASSESSOR OR BOARD
OF ASSESSORS SHALL VIEW BY PHYSICAL INSPECTION
EACH PARCEL OF REAL ESTATE NO LATER THAN TWELVE
YEARS FOLLOWING THE PRECEDING INSPECTION.
[(b) Except as provided in subdivision (1) of
subsection (a) of this section, nothing in this
section shall be construed to extend the period
between revaluations made by viewing beyond twelve
years. The Secretary of the Office of Policy and
Management shall adopt regulations concerning
acceptable methods for use by a municipality in
conducting a revaluation by use of statistical
adjustments in value.]
(b) (1) THE ASSESSOR OR BOARD OF ASSESSORS OF
EACH TOWN SHALL REVALUE ALL OF THE REAL ESTATE IN
THEIR RESPECTIVE MUNICIPALITIES IN ACCORDANCE WITH
THE SCHEDULE PROVIDED IN THIS SECTION. NOTHING IN
THIS SUBSECTION SHALL BE CONSTRUED TO PROHIBIT A
TOWN FROM EFFECTING MORE FREQUENT REVALUATIONS
BETWEEN THE IMPLEMENTATION OF EACH REVALUATION
REQUIRED IN ACCORDANCE WITH THE PROVISIONS OF THIS
SECTION.
TOWN/CITY YEAR OF NEXT YEAR OF
REVALUATION SUBSEQUENT
REVALUATION
ANDOVER 2001 2005
ANSONIA 2002 2006
ASHFORD 2002 2006
AVON 1999 2003
BARKHAMSTED 1999 2003
BEACON FALLS 2001 2005
BERLIN 1997 OR 1998 2002
BETHANY 1999 2003
BETHEL 1999 2003
BETHLEHEM 1999 2003
BLOOMFIELD 2000 2004
BOLTON 1999 2003
BOZRAH 2001 2005
BRANFORD 2000 2004
BRIDGEPORT 1999 2003
BRIDGEWATER 1999 2003
BRISTOL 1997 OR 1998 2002
BROOKFIELD 2001 2005
BROOKLYN 2000 2004
BURLINGTON 1999 2003
CANAAN 1997 OR 1998 2002
CANTERBURY 2000 2004
CANTON 1999 2003
CHAPLIN 1999 2003
CHESHIRE 1999 2003
CHESTER 1999 2003
CLINTON 2000 2004
COLCHESTER 2001 2005
COLEBROOK 2000 2004
COLUMBIA 2001 2005
CORNWALL 2001 2005
COVENTRY 2000 2004
CROMWELL 1999 2003
DANBURY 1997 OR 1998 2002
DARIEN 1999 2003
DEEP RIVER 2001 2005
DERBY 2000 2004
DURHAM 2000 2004
EASTFORD 1997 OR 1998 2002
EAST GRANBY 1999 2003
EAST HADDAM 2002 2006
EAST HAMPTON 2000 2004
EAST HARTFORD 2001 2005
EAST HAVEN 2000 2004
EAST LYME 2001 2005
EASTON 2002 2006
EAST WINDSOR 2002 2006
ELLINGTON 2000 2004
ENFIELD 2001 2005
ESSEX 1999 2003
FAIRFIELD 2001 2005
FARMINGTON 2002 2006
FRANKLIN 1999 2003
GLASTONBURY 2002 2006
GOSHEN 1997 OR 1998 2002
GRANBY 1997 OR 1998 2002
GREENWICH 2001 2005
GRISWOLD 2001 2005
GROTON 2001 2005
GUILFORD 2002 2006
HADDAM 2001 2005
HAMDEN 2000 2004
HAMPTON 1999 2003
HARTFORD 1999 2003
HARTLAND 2001 2005
HARWINTON 1999 2003
HEBRON 2001 2005
KENT 1999 2003
KILLINGLY 2002 2006
KILLINGWORTH 2001 2005
LEBANON 1999 2003
LEDYARD 2001 2005
LISBON 2001 2005
LITCHFIELD 1999 2003
LYME 1999 2003
MADISON 2000 2004
MANCHESTER 2000 2004
MANSFIELD 2000 2004
MARLBOROUGH 2001 2005
MERIDEN 2001 2005
MIDDLEBURY 2001 2005
MIDDLEFIELD 2001 2005
MIDDLETOWN 1997 OR 1998 2002
MILFORD 2000 2004
MONROE 1999 2003
MONTVILLE 2001 2005
MORRIS 2000 2004
NAUGATUCK 1997 OR 1998 2002
NEW BRITAIN 2002 2006
NEW CANAAN 1999 2003
NEW FAIRFIELD 2000 2004
NEW HARTFORD 1999 2003
NEW HAVEN 2000 2004
NEWINGTON 2000 2004
NEW LONDON 1999 2003
NEW MILFORD 2001 2005
NEWTOWN 2002 2006
NORFOLK 1999 2003
NORTH BRANFORD 2001 2005
NORTH CANAAN 1997 OR 1998 2002
NORTH HAVEN 2000 2004
NORTH STONINGTON 2000 2004
NORWALK 1999 2003
NORWICH 1999 2003
OLD LYME 2000 2004
OLD SAYBROOK 1999 2003
ORANGE 2000 2004
OXFORD 2000 2004
PLAINFIELD 1997 OR 1998 2002
PLAINVILLE 2000 2004
PLYMOUTH 2001 2005
POMFRET 2000 2004
PORTLAND 2001 2005
PRESTON 1997 OR 1998 2002
PROSPECT 2000 2004
PUTNAM 1999 2003
REDDING 1997 OR 1998 2002
RIDGEFIELD 1997 OR 1998 2002
ROCKY HILL 1999 2003
ROXBURY 1997 OR 1998 2002
SALEM 2001 2005
SALISBURY 2000 2004
SCOTLAND 1999 2003
SEYMOUR 2001 2005
SHARON 1999 2003
SHELTON 2001 2005
SHERMAN 1999 2003
SIMSBURY 2002 2006
SOMERS 2002 2006
SOUTHBURY 1997 OR 1998 2002
SOUTHINGTON 2001 2005
SOUTH WINDSOR 2002 2006
SPRAGUE 2000 2004
STAFFORD 2000 2004
STAMFORD 2001 2005
STERLING 1997 OR 1998 2002
STONINGTON 2002 2006
STRATFORD 2000 2004
SUFFIELD 1999 2003
THOMASTON 1999 2003
THOMPSON 2000 2004
TOLLAND 2000 2004
TORRINGTON 1999 2003
TRUMBULL 2000 2004
UNION 1999 2003
VERNON 2000 2004
VOLUNTOWN 2001 2005
WALLINGFORD 2000 2004
WARREN 1997 OR 1998 2002
WASHINGTON 1999 2003
WATERBURY 1997 OR 1998 2002
WATERFORD 1997 OR 1998 2002
WATERTOWN 1999 2003
WESTBROOK 2001 2005
WEST HARTFORD 1999 2003
WEST HAVEN 2000 2004
WESTON 1999 2003
WESTPORT 1999 2003
WETHERSFIELD 1999 2003
WILLINGTON 1999 2003
WILTON 2002 2006
WINCHESTER 2002 2006
WINDHAM 2001 2005
WINDSOR 1999 2003
WINDSOR LOCKS 1999 2003
WOLCOTT 2000 2004
WOODBRIDGE 2000 2004
WOODBURY 1999 2003
WOODSTOCK 2000 2004
(2) FOR THE ASSESSMENT DATE FOUR YEARS
FOLLOWING THE DATE OF THE SUBSEQUENT REVALUATION
REQUIRED UNDER SUBDIVISION (1) OF THIS SUBSECTION
AND EVERY FOURTH YEAR THEREAFTER, THE ASSESSOR OR
BOARD OF ASSESSORS SHALL REVALUE ALL OF THE REAL
ESTATE IN THEIR RESPECTIVE MUNICIPALITIES.
(3) ANY MUNICIPALITY REQUIRED TO REVALUE ALL
REAL PROPERTY FOR ASSESSMENT YEAR 1997 OR 1998,
WHICH REVALUED SUCH REAL PROPERTY FOR THE
ASSESSMENT YEAR 1996, SHALL NOT BE REQUIRED TO
REVALUE FOR ASSESSMENT YEAR 1997 OR 1998 BUT SHALL
BE REQUIRED TO REVALUE ALL REAL PROPERTY FOR
ASSESSMENT YEAR 2002.
(c) During the conduct of any [such]
revaluation in accordance with this section in any
municipality and during a period of not less than
twelve months immediately following the date on
which such revaluation becomes effective, any
criteria, guidelines, price schedules or statement
of procedures used in such revaluation by the
assessors or any revaluation company shall be
available for public inspection in the assessor's
office in such municipality in the manner provided
for public records in subsection (a) of section
1-19. Any such criteria, guidelines, price
schedules or statement of procedures shall
continue to be available for public inspection
until the next revaluation of real property
becomes effective. The provisions of this
subsection shall be applicable to any such
criteria, guidelines, price schedules or statement
of procedures placed on file in such assessor's
office on or after October 1, 1996.
(d) Written notice of the implementation of a
revaluation shall be filed by the chief executive
officer of the municipality with the Secretary of
the Office of Policy and Management. Such notice
shall be filed not later than five business days
following the date on which final action with
respect to the establishment of a mill rate for
the revalued grand list is taken. Any municipality
which fails to comply with the provisions of this
section shall forfeit ten per cent of the total
amount of state grants-in-aid determined by
statutory formula, as of the date certification of
payment is required to be made to such
municipality, for the fiscal year next following
the October first assessment date on which the
required revaluation was not implemented. Such
forfeit shall be based upon the state
grants-in-aid which are included in the estimate
prepared by the Secretary of the Office of Policy
and Management pursuant to section 4-71b. For each
succeeding assessment year in which the provisions
of this section are not met, such municipality
shall forfeit ten per cent of such state
grants-in-aid. If the secretary determines that
such a forfeit is required, he shall cause the
certification made to the State Comptroller for
each such grant-in-aid to the municipality, to
reflect the amount of reduction in such
grant-in-aid. The secretary may waive such forfeit
if, in his opinion, there appears to be reasonable
cause for the municipality not having implemented
a revaluation as required, provided the chief
executive officer of the municipality submits a
written request for such waiver. Such request
shall include the reason for the failure of the
municipality to comply with the provisions of this
section. The secretary shall promptly consider
such request and shall, within fifteen business
days, notify the municipality of his decision to
grant or deny a waiver of the forfeit. Reasonable
cause shall include, but not be limited to (1) a
postponement of a revaluation in any town or city,
provided such postponement is allowed by the
secretary in accordance with the provisions of
section 12-117, or is ordered by the superior
court for the judicial district in which the
municipality is located, (2) failure on the part
of any person or organization performing such
revaluation under contract to complete contractual
duties to the satisfaction of the municipality or
(3) the death or serious illness of the assessor
during the conduct of a revaluation, which results
in a delay of its implementation.
(e) Any assessor required to view by physical
observation OR TO REVALUE all real estate in a
municipality by the provisions of this section may
designate a revaluation company certified in
accordance with section 12-2b to view and evaluate
OR TO EVALUATE, pursuant to a methodology approved
by such assessor, all or any portion of such real
estate, provided nothing in this subsection shall
relieve any assessor of any other requirement
relating to such revaluation imposed by any
provisions of the general statutes, any public or
special act or any municipal charter.
(f) The assessor or board of assessors shall
send written notice by mail of each revaluation
conducted pursuant to this section to each person
whose property was revalued. Such notice shall
include information describing the property
owner's rights to appeal the valuation of his
property, including the manner in which an appeal
may be filed with the board of assessment appeals.
THE WRITTEN NOTICE SHALL BE MAILED NO EARLIER THAN
THE ASSESSMENT DATE AND NO LATER THAN THE TENTH
CALENDAR DAY IMMEDIATELY FOLLOWING THE DATE ON
WHICH THE GRAND LIST ABSTRACT IS SIGNED AND
ATTESTED TO BY THE ASSESSOR OR BOARD OF ASSESSORS.
THE ASSESSOR OR BOARD OF ASSESSORS MAY REQUIRE THE
REVALUATION COMPANY TO SEND SUCH WRITTEN NOTICE.
(g) Notwithstanding the provisions of
subparagraph (B) of subdivision (1) of subsection
(a) of this section any town which has entered
into an agreement to conduct a physical
revaluation for a contiguous town and which levies
real property taxes on the basis of a revaluation
that was implemented for the assessment year
commencing October 1, 1987, shall for the
assessment year commencing October 1, 1999,
revalue all such real property by physical
observation.
Sec. 2. Section 12-62a of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) Each municipality, as defined in section
7-381, shall establish a uniform assessment date
of October first. [, commencing not later than
October 1, 1978, for the assessment of all
property other than motor vehicles and October 1,
1976, for the assessment of motor vehicles. Any
municipality with an assessment date other than
October first may, by vote of the local
legislative body, have two assessment dates in the
same calendar year in each such year prior to and
including the year in which such municipality
converts to a uniform assessment date of October
first.]
(b) Each such municipality shall [, no later
than the close of its next revaluation required
under the provisions of section 12-62,] assess all
property for purposes of the local property tax at
a uniform rate of seventy per cent of present true
and actual value, as determined under section
12-63.
(c) Repealed by P.A. 96-171, S. 15, 16.
(d) Repealed by P.A. 96-171, S. 15, 16.
(e) Commencing October 1, 1996, any such
municipality may, with respect to the assessment
list in such municipality in a year in which a
revaluation becomes effective, as required under
section 12-62, [provided such revaluation has
resulted in an increase in the total assessed
value of all real property on the assessment list
in the year immediately preceding such
revaluation] AS AMENDED BY SECTION 1 OF THIS ACT,
by vote of its legislative body and in the manner
provided in this subsection, defer all or any part
of the amount of [such] ANY increase in the
assessed value of real property included in the
assessment list in the year such revaluation
becomes effective, provided in the year such
revaluation becomes effective and in any
succeeding year in which such deferment is allowed
by such municipality, the assessed value of [such]
ANY real property in the year immediately
preceding revaluation shall be increased in such
equal amounts in each of such years that the
assessed value of such real property in the last
year of such deferment, but in no event later than
the third year following the year of such
revaluation, shall be no less than the assessed
value applicable to such property in the year of
revaluation except for deferment of such increased
assessment in accordance with this subsection. In
any municipality with such a revaluation becoming
effective and electing to defer all or any part of
the amount of such increase in the assessed value
of real property over the period of three years
immediately following, as provided in this
subsection, subject to approval by the legislative
body as provided above with respect to real
property included in the assessment list in the
year of such revaluation, new real estate
construction in such municipality which is
completed and determined to be subject to property
tax as provided in section 12-53a after the
assessment date in the year of such revaluation
and prior to the assessment date in the third year
following the year of such revaluation, may be
assessed during such period in a manner similar to
that provided in this subsection for real property
included in the assessment list in the year of
such revaluation, deferring a portion of the
actual assessed value of such new construction as
of the date liability for property tax is
established and adding such portion in equal
increments to an assessed value for such new
construction estimated as that which would have
been applicable if it had been completed
immediately prior to the assessment date in the
year of such revaluation, such increments to be
added in each assessment year commencing with the
year in which liability for property tax is so
established and ending not later than the third
year following the year of such revaluation. The
assessed value for purposes of this subsection in
each of said years shall be determined as the sum
of (1) such estimated assessed value (2) any of
the equal increments already added to such
estimated value for purposes of determining the
assessed value in accordance with this subsection
and (3) the increment for the year with respect to
which such assessed value is being determined. The
portion of the actual assessed value of such new
construction as of the date of such liability
which is to be deferred and added in increments to
such estimated assessed value shall be the amount
by which the actual assessed value of such new
construction on the date tax liability is so
established exceeds the estimated assessed value
for such new construction as described in this
subsection.
(f) Any municipality which has elected to
defer all or any part of the amount of increase in
the assessed value of real property as provided in
subsection (e) may (1) continue the plan of such
deferment as approved by the legislative body of
such municipality until the third year following
the year of such revaluation as provided in said
subsection (e) or (2) at any time, subject to
approval by the legislative body in such
municipality, discontinue the plan of such
deferment as adopted and notwithstanding the
provisions of section 7-344 and any other public
or special act or charter, lay such rate of
property tax on the assessment list for the
assessment year in which such discontinuance
occurs, as completed and placed in the town
clerk's office in accordance with section 12-55,
AS AMENDED BY SECTION 5 OF THIS ACT, without any
deferment of amounts of increase in assessed
values in accordance with said subsection (e), in
the amount that would have been applicable with
respect to said assessment list if such plan of
deferment had not been adopted. In the event any
such tax in accordance with said subsection (e)
has been levied and become due and payable in such
assessment year prior to the date of such
discontinuance as provided in this subsection, the
amount of tax due and payable under this
subsection shall be that portion of such tax in
excess of the amount of tax due and payable prior
to the date of such discontinuance and which
amount, notwithstanding discontinuance of such
plan of deferment, shall continue to be
collectible by the tax collector. Within a period
not exceeding thirty days following the date on
which such plan of deferment is discontinued, the
assessor in such municipality shall notify the tax
collector as to the additional amounts of such tax
due with respect to the assessment list for the
assessment year in which such discontinuance
occurs and the tax collector shall within ten days
thereafter mail a bill to the owner of each parcel
of real property subject to such additional tax.
Such tax shall be due and payable and collectible
as other municipal property taxes, provided such
tax shall be due and payable in an initial or
single instalment not sooner than thirty days
following the date such bill is mailed to the
owner and in any remaining instalments of equal
amounts as the same are determined to be due and
payable by the legislative body.
(g) Repealed by P.A. 83-465, S. 3, 4.
Sec. 3. 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.
(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 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.
(c) If upon receipt of information as
required under subsection (a) of this section the
assessor finds that such information does not
appear to reflect actual rental and rental-related
income or operating expenses related to the
current use of such property, additional
verification concerning such information may be
requested by the assessor. Any person claiming to
be aggrieved by the action of the assessor
hereunder may appeal the actions of the assessor
to the board of assessment appeals and the
Superior Court as otherwise provided in this
chapter.
(d) Any owner of such real property required
to submit or make available information to the
assessor in accordance with subsection (a) of this
section for any assessment year, who fails to
submit such information or fails to make it
available as required under said subsection (a) or
who submits information or makes it available in
incomplete or false form with intent to defraud,
shall be subject to a penalty assessment equal to
a ten per cent increase in the assessed value of
such property for such assessment year.
Sec. 4. Section 12-62h of the general
statutes is repealed and the following is
substituted in lieu thereof:
[(a) Notwithstanding any provision of this
title, the local legislative body of a
municipality may, at its option, stay the
implementation of such municipality's October 1,
1993, 1994, or 1995 revaluation, for a period not
to exceed three years, two years and one year,
respectively, in order to implement the
recommendations of the Property Tax Reform
Commission enacted during the 1995 session of the
General Assembly and any revisions thereto as
enacted during the 1996 session of the General
Assembly. On or before the date by which a mill
rate to provide for the levy of taxes relative to
any such assessment year is established, any
distressed municipality, as defined in subsection
(b) of section 32-9p, shall by majority vote of
its legislative body approve such stay and any
municipality, other than a distressed municipality
shall by two-thirds vote of its legislative body
approve such stay. The assessors of any
municipality in which the legislative body
approves a stay of revaluation in accordance with
the provisions of this section may use such
municipality's most recently completed grand list
prior to revaluation as updated by any additions,
deletions, splits, combinations and other changes
in ownership as of the October first date which,
except for such approval, would be the effective
date of revaluation. Alternatively, any such
municipality, except a municipality implementing
revaluation as of October 1, 1995, may commence a
phase-in of its revaluation pursuant to subsection
(e) of section 12-62a or section 12-62c with
respect to such assessment year and may after the
first year of such phase-in stay the further
implementation of such phase-in.
(b) (1) The assessor of each municipality
having stayed the implementation of an October 1,
1993, 1994, or 1995 revaluation, shall, on the
grand list for the assessment year commencing
October 1, 1996, reflect assessments based upon
the revaluation that was stayed.]
(a) The assessor of each municipality having
stayed the further implementation of phase-in with
respect to a revaluation implemented on October 1,
1993, shall, on the grand list for the assessment
year commencing October 1, 1996, recommence such
phase-in by reflecting assessments that include
the incremental value that would, except for such
stay, have been added in the assessment year
commencing October 1, 1994, and for each
assessment year thereafter, until the term of the
phase-in as adopted by the municipality is
completed, such assessors shall reflect
assessments which include the addition of the
applicable phase-in increment. Any municipality
which has elected to defer all or part of the
increase in the assessed value of real property
pursuant to section 12-62a, AS AMENDED BY SECTION
2 OF THIS ACT, or 12-62c, shall, as of October 1,
1996, reflect ownership and valuation changes for
each assessment year during such stay.
[(2)] (b) Notwithstanding the provisions of
any special act or this section, any municipality
which elected to defer further implementation of a
phase-in adopted pursuant to section 12-62c, or
pursuant to subsection (e) of section 12-62a, AS
AMENDED BY SECTION 2 OF THIS ACT, may continue to
defer the further implementation of such phase-in
for the assessment years commencing October 1,
1995, and October 1, 1996, provided ownership and
appropriate valuation changes with respect to such
assessment years shall be reflected. The grand
list of any such municipality for the assessment
year commencing October 1, 1997, shall include
assessments that reflect seventy per cent of the
fair market value of real property as determined
in accordance with said revaluation.
Sec. 5. Section 12-55 of the general statutes
is repealed and the following is substituted in
lieu thereof:
(a) When the lists of any town have been so
received or made by the assessor or board of
assessors, they shall equalize the same, if
necessary, and make any assessment omitted by
mistake or required by law. The assessor or board
of assessors may increase or decrease the
valuation of property as named in any of such
lists or in the last-preceding grand list, but, in
each case of any increase in valuation of such
property above the valuation, if any, stated by
the person filing such list or in each case of any
increase of valuation above the valuation of such
property in the last-preceding grand list, except
with respect to the valuation of any motor
vehicle, they shall send written notice by mail of
such increase in accordance with subsection (b) of
this section OR IN ACCORDANCE WITH SUBSECTION (f)
OF SECTION 12-62, AS AMENDED BY SECTION 1 OF THIS
ACT, IN THE YEAR OF A REVALUATION, including in
such notice the valuation prior to and after such
increase with respect to each parcel of real
property, [or any improvement thereon,] the
valuation of which has been increased, to the
last-known address of the person whose list or
valuation is so changed. Such notice shall include
information describing the manner in which an
appeal may be filed with the board of assessment
appeals. When such lists have been so completed,
the assessor or board of assessors shall arrange
such lists in alphabetical order and lodge the
same, except as otherwise specially provided by
law, in the town clerk's or assessors' office, on
or before the thirty-first day of January, for
public inspection. Such assessor or board of
assessors shall make an abstract of such lists,
including the twenty-five per cent added thereto,
shall take and subscribe the oath provided by law,
which shall be certified by the officer
administering the same and endorsed upon or
attached to such abstract, and, except as
otherwise specially provided by law, shall lodge
such abstract in the town clerk's office, on or
before the thirty-first day of January next after
the date prescribed for the filing of such lists,
for public inspection. For the grand list of
October 1, 2000, and each grand list thereafter,
each assessor who signs the grand list of the town
shall be certified in accordance with the
provisions of section 12-40a. Any assessor or
board of assessors of any town who fails to comply
with any provision of this section shall be fined
five dollars.
(b) The written notice of assessment increase
as required in subsection (a) of this section
shall be mailed no earlier than the assessment
date and no later than the tenth calendar day
immediately following the date on which the grand
list abstract is signed and attested to by the
assessor or board of assessors. If such assessment
increase notice is sent later than the time period
herein prescribed, such increase shall become
effective on the next succeeding grand list.
Sec. 6. This act shall take effect from its
passage.
Approved June 27, 1997