House Bill No. 6997 aims to amend Section 12-119 of the general statutes concerning the recovery of attorney's fees in actions related to wrongful property tax assessments. The bill allows property owners or lessees, who believe they have been subjected to an illegal tax assessment, to appeal to the Superior Court. If the court finds in favor of the property owner and reduces the tax assessment, it is now explicitly authorized to award reasonable attorney's fees in addition to other forms of relief. This is a significant change from current law, which only allows for the awarding of costs and other equitable relief without specifying attorney's fees.

The bill also maintains the existing requirement that municipalities must reimburse property owners for any overpayment of taxes if the assessment is reduced. The changes will take effect on October 1, 2025, and may result in potential costs for municipalities if they are ordered to pay attorney's fees as a result of these appeals. The fiscal impact is contingent on the number of appeals filed by property owners seeking relief from wrongful tax assessments.

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