The proposed bill, General Assembly Proposed Bill No. 6527, seeks to amend section 12-57 of the general statutes to allow municipal assessors the authority to issue certificates of correction for tangible personal property that has been assessed in error. The key change introduced by this bill is the removal of any restrictions on the timing of when these certificates can be issued, permitting assessors to correct such errors at any time after the tax due date for the property in question.

The purpose of this legislation is to streamline the process for correcting assessment errors, thereby providing greater flexibility for municipal assessors and ensuring that property owners are not unduly penalized for mistakes in property assessments. This change aims to enhance the accuracy of property tax assessments and improve the overall fairness of the taxation process.