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HB 6961 Connecticut House · 2025 Regular Session

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

HB 6961 extends the deadline for municipal assessors to correct property tax errors from three to four years after the tax due date for most tangible personal property (like business equipment or personal belongings). It directly affects property owners who were incorrectly taxed and municipalities responsible for tax assessments. Key provisions include requiring written notice to affected owners if a correction increases their tax bill, and allowing payments "under protest" during appeals to avoid interest charges. The bill does not change rules for motor vehicle assessments, which remain correctable at any time.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 13, 2025 Last action Apr 9, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Raised Bill → PD Joint Favorable Substitute · 4 edits
MODERATE
The bill was reclassified from a 'Raised Bill' to a 'Substitute Bill' with a favorable substitute version approved by the Planning and Development committee. The core substantive change extends the deadline for assessors to issue correction certificates from three years to four years following the tax due date, allowing more time to fix assessment errors. The bill also adds new provisions requiring written notice to taxpayers when assessments are increased and clarifies appeal procedures for those affected by corrections.
Scope change
The bill's scope remains focused on municipal property tax assessment corrections, but the extended timeline broadens the window for addressing past errors.
TIMELINE

Extended the deadline for assessors to issue correction certificates from three years to four years following the tax due date.

REQUIREMENT

Added requirement for assessors to send written notice to taxpayers when an assessment correction increases their tax liability, including prior and post-correction amounts and reasons for the increase.

ENFORCEMENT

Added provisions allowing taxpayers to pay additional taxes 'under protest' during appeals and clarifying that they won't owe interest if they meet certain payment or appeal conditions.

TECHNICAL

Changed bill classification from 'Raised Bill' to 'Substitute Bill' and updated page numbering from 2 pages to 3 pages.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
9
Key actions
1
Committee
2
Mar 21, 2025
Lower · Passed
Joint Favorable Substitute
lower
Feb 13, 2025
Committee
REF. TO JOINT COMM. ON Planning and Development
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.