Connecticut Updates

This update highlights recent developments affecting commercial property taxation in Connecticut. It reflects analysis prepared by an APTC member firm based on conditions at the time of publication.

CT Public Act 26-114 (AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO MUNICIPAL PROPERTY TAX ASSESSMENT) This 2026 Act, effective primarily October 1, 2026, revises numerous Connecticut assessment statutes, several bearing directly on real property tax appeals. Section 15 re-enacts the core appeal statute, General Statutes § 12-117a, allowing any person (including a recorded lessee bound to pay taxes) aggrieved by a board of assessment appeals to apply to the Superior Court within two months after the mailing of notice of the board’s action; such appeals are preferred cases, require a citation and bond, and permit amendment when a new assessment year begins mid-appeal. It also preserves the municipality’s authority during a pending appeal to continue tax liens and to collect up to 75% of the tax (or 90% for property assessed at $500,000 or more). New Section 22 provides that when a chapter 203 deadline to file an application or extension falls on a Saturday, Sunday, or legal holiday, filing is timely on the next business day. Motor-vehicle valuation appeals proceed under the chapter’s existing appeal provisions.

Nicholas Vitti
Harris Beach Murtha
Member Firm, American Property Tax Counsel

For guidance on how these developments may apply to your property or portfolio, please contact the APTC representative listed above.