House Bill No. 6997 aims to amend Section 12-119 of the general statutes concerning the recovery of attorney's fees in actions for wrongful property tax assessments. The bill allows property owners or lessees, who believe they have been subjected to an illegal tax assessment, to apply for relief in the Superior Court. The court is now explicitly authorized to award reasonable attorney's fees to the applicant if it reduces the property tax assessment. This addition replaces the previous provision that only allowed for the awarding of costs deemed just and equitable by the court.

The bill maintains that a property tax is considered illegal if the property is not taxable by the town or if the assessment is excessively high, disregarding statutory valuation methods. If the court reduces the assessment, the municipality is required to reimburse the property owner for any overpayment of taxes. The changes will take effect on October 1, 2025, and may result in potential costs to municipalities if they are ordered to pay attorney's fees in these appeals.

Statutes affected:
Raised Bill: 12-119
PD Joint Favorable: 12-119
File No. 357: 12-119