AN ACT CONCERNING THE ISSUANCE OF CERTIFICATES OF CORRECTION FOR TANGIBLE PERSONAL PROPERTY ASSESSED IN ERROR.

HB 6527 requires municipal assessors to issue certificates of correction for tangible personal property (like business equipment or vehicles) that was incorrectly assessed for property tax, even after the regular tax due date. This change directly affects property owners who were overcharged due to assessment errors, allowing them to seek corrections without waiting for the next tax cycle. The key provision removes the previous time limit for issuing these correction certificates, enabling assessors to address errors at any time after the tax due date. This simplifies the process for property owners to resolve overpayment issues.