Connecticut General Statutes/Title 29/Chapter 541/Section 29-265d

CGS § 29-265d. Reassessment of residential building made with defective concrete. Written evaluation by professional engineer. Adjustment by assessor. Appeal. Notification of revaluation. Notification if foundation repaired or replaced.

(a) Any owner of a residential building who has obtained a written evaluation from a professional engineer licensed pursuant to chapter 391 indicating that the foundation of such residential building was made with defective concrete may provide a copy of such evaluation to the assessor of the municipality in which such residential building is located, and request a reassessment of the residential building. Not later than ninety days after the receipt of such copy, or prior to the commencement of the assessment year next following, whichever is earlier, the assessor, or the assessor's designee, shall inspect the residential building and adjust its assessment to reflect its current value. Such reassessment may be appealed pursuant to section 12-111. Any reassessment under this section shall apply until the next revaluation becomes effective or the concrete foundation is repaired or replaced, and the assessor, or the assessor's designee, adjusts the assessment of the residential building, whichever is earlier. The assessor shall, in writing and not later than ninety days prior to the commencement of a revaluation, notify each owner of a residential building that was reassessed pursuant to this subsection that such residential building will be assessed during such revaluation.

(b) Notwithstanding the provisions of section 12-62, any residential building that has been reassessed pursuant to subsection (a) of this section shall be assessed during each revaluation cycle to reflect its current value.

(c) The owner of any residential building that has been reassessed pursuant to this section shall notify the assessor if the concrete foundation of such residential building is repaired or replaced. Such notification shall be made in writing not later than thirty days after the repair or replacement of the concrete foundation. Not later than ninety days after the receipt of such notification, or prior to the commencement of the assessment year next following, whichever is earlier, the assessor, or the assessor's designee, shall inspect the residential building and adjust its assessment to reflect its current value.

Short History

(P.A. 16-45, S. 2; P.A. 21-120, S. 1; P.A. 24-55, S. 1.)

Long History

History: P.A. 16-45 effective May 25, 2016, and applicable to assessment years commencing on or after October 1, 2016; P.A. 21-120 amended Subsec. (a) by deleting provision re 5-year limitation on applicability of reassessment and adding provision specifying reassessment applies until next revaluation becomes effective or concrete foundation is repaired or replaced and assessment is adjusted, whichever is earlier, added new Subsec. (b) re requiring assessment of property subject to adjusted assessment during each revaluation cycle, redesignated existing Subsec. (b) as Subsec. (c) and deleted from same provision limiting owner's duty to notify assessor of repaired or replaced concrete foundation to period of 5 assessment years for which reassessment is effective, effective July 6, 2021; P.A. 24-55 amended Subsec. (a) by adding “of the municipality in which such residential building is located,” and requiring assessors to notify owners of residential buildings reassessed pursuant to said subsection of impending revaluations, and made technical changes throughout, effective July 1, 2024.

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