Raised S.B. No. 695
Session Year 2021


AN ACT CONCERNING PENALTIES FOR FAILURE TO FILE CERTAIN PROPERTY TAX ASSESSMENT INFORMATION AND CONTINGENCY AGREEMENTS FOR EXPERT TESTIMONY IN CERTAIN TAX ASSESSMENT APPEALS.

To (1) impose a certain penalty on owners of certain real property for failure to file certain information requested by the assessor, (2) allow for filings postmarked within the applicable filing period to be deemed not delinquent, (3) apply existing billing practices to tax bills issued to such owners, and (4) prohibit the use of certain expert witnesses in certain tax assessment appeals if such witness is compensated on a contingency basis for such testimony.