Share
Connecticut’s short legislative session wrapped up on May 6, 2026 and property owners across the state should take note of several property tax measures that were adopted. These measures now await Governor Lamont’s signature before taking effect.
Senate Bill No. 1: New Homestead Exemption
Adopts the new homestead property tax exemption program that was discussed in detail in my April 24, 2026 blog post. (Secs. 224 and 225, applicable to assessment years commencing on or after October 1, 2027)
Senate Bill No. 362: Assessor Inspections, Personal Property Depreciation and Filing Deadlines
- Makes interior inspections of properties by assessors every 10 years optional rather than mandatory. (Sec. 6)
- Revises Connecticut General Statutes Sec. 12-63 to eliminate the requirement that municipalities must affirmatively adopt by ordinance the personal property depreciation schedules set forth in that statute and clarifies that taxpayers can no longer challenge the values of motor vehicles on a fair market value basis. (Secs. 10 and 12)
- Adopts a new taxpayer-friendly provision providing that “[w]hen the final day prescribed . . . for a taxpayer to file any application or extension relating to the assessment of property taxes falls on a Saturday, Sunday or a legal holiday, . . . such application or extension shall be considered timely if it is filed or postmarked on the next day that is not Saturday, Sunday or a legal holiday.” (Sec. 22)
All of these provisions are effective as of October 1, 2026.
Senate Bill No. 477: Targeted Taxpayer Relief and Hartford’s Revaluation Delay
- Allows taxpayers in Berlin, Lebanon, Meriden, Middletown, Waterbury and West Hartford to submit applications for certain property tax exemptions after the normal due date. (Secs. 1-7, all effective July 1, 2026)
- Permits the City of Hartford to delay its October 1, 2026 revaluation until October 1, 2027. (Sec. 25, effective from passage)
This blog/web site presents general information only. The information you obtain at this site is not, nor is it intended to be, legal advice, and you should not consider or rely on it as such. You should consult an attorney for individual advice regarding your own situation. This website is not an offer to represent you. You should not act, or refrain from acting, based upon any information at this website. Neither our presentation of such information nor your receipt of it creates nor will create an attorney-client relationship with any reader of this blog. Any links from another site to the blog are beyond the control of Pullman & Comley, LLC and do not convey their approval, support or any relationship to any site or organization. Any description of a result obtained for a client in the past is not intended to be, and is not, a guarantee or promise the firm can or will achieve a similar outcome.
About Our Property Tax and Valuation Law Blog
Alerts, commentary, and insights from the attorneys of Pullman & Comley’s Property Tax and Valuation practice with timely information for businesses, nonprofits and individuals in commercial property tax appeals and eminent domain matters.