Sec. 12-53a. Assessment and taxation of new real estate construction.
Sec. 12-53a. Assessment and taxation of new real estate construction. (a) Completed new construction of real estate completed after any assessment date shall be liable
for the payment of municipal taxes from the date the certificate of occupancy is issued
or the date on which such new construction is first used for the purpose for which same
was constructed, whichever is the earlier, prorated for the assessment year in which the
new construction is completed. Said prorated tax shall be computed on the basis of the
rate of tax applicable with respect to such property, including the applicable rate of tax
in any tax district in which such property is subject to tax following completion of such
new construction, on the date such property becomes liable for such prorated tax in
accordance with this section.
(b) The building inspector issuing the certificate shall, within ten days after issuing
the same, notify, in writing, the assessor of the town in which the property is situated.
(c) Not later than ninety days after receipt by the assessor of such notice from the
building inspector or from a determination by the assessor that such new construction
is being used for the purpose for which same was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the
assessment on the taxable grand list for the immediately preceding assessment date. He
shall prorate such amount from the date of issuance of the certificate of occupancy or
the date on which such new construction was first used for the purpose for which same
was constructed, as the case may be, to the assessment date immediately following and
shall add said increment as so prorated to the taxable grand list for the immediately
preceding assessment date and shall within five days notify the record owner as appearing on such grand list and the tax collector of the municipality of such additional
assessment. Such notice shall include information describing the manner in which an
appeal may be filed with the board of assessment appeals. Notwithstanding the provisions of this subsection, for new construction completed after October first but before
February first in any assessment year, the assessor shall, not later than ninety days after
completion of the duties of the board of assessment appeals, determine the increment
in accordance with this subsection.
(d) Any person claiming to be aggrieved by the action of the assessor hereunder
may appeal the doings of the assessor to the board of assessment appeals and the Superior
Court as otherwise provided in this chapter; provided such appeal shall be extended in
time to the next succeeding board of assessment appeals, if the statutory period for the
meeting of such board has passed. Any person, intending to so appeal, may indicate that
taxes paid by him upon the prorated increment herein specified during the pendency of
such appeal are paid "Under Protest" and thereupon he shall not be liable for any interest
on the taxes based upon such prorated increment, provided he shall have paid not less
than seventy-five per cent of the amount of such taxes within the time specified.
(e) Upon receipt of such notice from the assessor, the tax collector of the town shall,
if such notice is received after the normal billing date, within thirty days thereafter mail
or hand a bill to the owner based upon an amount prorated by the assessor. Such tax
shall be due and payable and collectible as other municipal taxes and subject to the same
liens and processes of collection; provided such tax shall be due and payable in an initial
or single installment due and payable not sooner than thirty days after the date such bill
is mailed or handed to the owner, and in any remaining, regular installments, as the
same are due and payable, and the several installments of a tax so due and payable shall
be equal.
(f) Nothing herein shall be deemed to authorize the collection of taxes twice in
respect of the land upon which the new construction is located.
(1971, P.A. 788; P.A. 75-467, S. 1, 2; P.A. 76-436, S. 299, 681; P.A. 82-226, S. 1, 2; P.A. 95-283, S. 34, 68; P.A. 96-171, S. 3, 16; 96-224, S. 4.)
History: P.A. 75-467 amended Subsec. (a) to detail the calculation of the prorated tax; P.A. 76-436 substituted superior
court for court of common pleas in Subsec. (d), effective July 1, 1978; P.A. 82-226 amended Subsec. (c) to increase from
15 days to 90 days the time allowed the assessor from commencement of use of new construction to the date of determination
of the increased assessed value, which increase is added to the previous assessment list for purposes of imposing the pro
rata tax applicable for the remaining portion of the assessment year after commencement of use; P.A. 95-283 amended
Subsec. (d) to replace board of tax review with board of assessment appeals, effective July 6, 1995; P.A. 96-171 amended
Subsec. (c) to add provision requiring the notice to include information describing the manner in which an appeal may be
filed with the board of assessment appeals, effective May 31, 1996; P.A. 96-224 amended Subsec. (c) by adding provision
re new construction completed after October first but before February first and amended Subsec. (e) to extend the time for
the tax collector to mail a bill from 10 to 30 days (Revisor's note: In Subsec. (c) the references to "October 1" and "February
1" were changed editorially by the Revisors to "October first" and "February first", respectively, for consistency with
customary statutory usage).
Cited. 207 C. 250. Cited. 226 C. 92.