The proposed bill, General Assembly Proposed Bill No. 6541, seeks to amend section 12-111 of the general statutes concerning the adjustments to gross assessments of taxable real property. The bill aims to clarify that the reasons for which a municipal tax assessor can modify a gross assessment established by the board of assessment appeals prior to a revaluation are limited to specific reasons outlined in the statute. Additionally, it mandates that any assessor who makes such changes must provide a written explanation for the adjustment.

The bill emphasizes transparency and accountability in the assessment process by ensuring that assessors document their rationale for any changes made to gross assessments. This legislative change is intended to enhance the clarity of the assessment process and protect the rights of property owners by ensuring that any modifications are justified and communicated effectively.