The proposed legislation, General Assembly Raised Bill No. 6997, aims to amend Section 12-119 of the general statutes concerning the recovery of attorney's fees in cases of wrongful property tax assessments. The bill allows property owners or lessees, who believe they have been unfairly taxed, to apply for relief in the superior court within one year of the last property evaluation. The application process is outlined to follow the same procedures as civil actions, and the court is granted the authority to provide relief as deemed just and equitable.

Significantly, the bill introduces the provision for the recovery of reasonable attorney's fees if the court reduces the tax assessment, replacing the previous language that only mentioned "costs." Additionally, it ensures that if the assessment is reduced, the applicant will be reimbursed by the town or city for any overpaid taxes, in accordance with the court's judgment. This change is set to take effect on October 1, 2025.

Statutes affected:
Raised Bill: 12-119