The proposed bill, sSB1556, establishes the Connecticut Appeals Board for Property Valuation, which will operate under the Office of Policy and Management. This board will hear appeals from individuals who believe they have been wronged by municipal assessors in municipalities that choose to utilize this state board instead of local boards of assessment appeals. The board will consist of five members appointed by the Governor, with qualifications including experience in property appraisal or assessment and legal expertise. The bill outlines the appeal process, requiring applications to be submitted within two months of the municipal assessor's action, and mandates that the board issue decisions within 90 days of hearings. It also allows for hearings to be conducted via phone or video conferencing with the applicant's consent.

Key provisions include the prohibition of appeals based on the same facts as those pending in Superior Court, the ability for applicants to amend their appeals to include new assessment years, and the authority for the board to add omitted taxable properties to the grand list. The bill specifies that individuals aggrieved by the board's decisions can appeal to the Superior Court within two months, with the court having the authority to grant equitable relief and impose costs if the application lacks probable cause. Notable insertions in the bill include operational requirements for the board and the specific appeal process, while deletions involve outdated procedural language. The bill is expected to incur costs for the Office of Policy and Management and the Office of the State Comptroller, but it may also generate revenue through filing fees for appeal applications.