(a) There shall be a committee for the purpose of establishing a program and procedures for the training, examination and certification of assessment personnel, appointed by the Secretary of the Office of Policy and Management and consisting of seven members, six of whom shall serve without pay and shall be appointed initially as follows: Two members for two-year terms; two members for four-year terms; and two members for six-year terms. No less than one member shall be from a municipality with a population over fifty thousand, and no less than one member shall be from a municipality with a population under five thousand. The seventh member shall be an employee of the Office of Policy and Management, who shall have demonstrated competence in Connecticut assessment practices. The Secretary of the Office of Policy and Management shall thereafter appoint two members every two years for six-year terms. Each member of the committee, other than the representative from the Office of Policy and Management, shall, on and after July 1, 1984, be a person certified pursuant to subsection (b) of this section and shall have demonstrated competence in Connecticut assessment practices. Each member of the committee, other than the representative from the Office of Policy and Management, appointed on or after July 1, 1984, shall be employed by a municipality in the state in a position relating to the assessment of property for the purposes of the property tax. Any member of the committee who ceases to be an employee of the Office of Policy and Management, or to be certified pursuant to subsection (b) of this section, as the case may be, shall cease to be a member of the committee and the secretary shall appoint a replacement to fill the remainder of the term. Said committee shall (1) elect its own chairman, (2) adopt regulations, in accordance with the provisions of chapter 54, for the training, fees and examination of assessment personnel, including, but not limited to, standards for the certification and recertification of assessors, and (3) on or after May 27, 2022, amend such regulations to ensure that such training and examination is readily available online or at various locations throughout this state. Such regulations may include requirements for any type of training or experience, or combination thereof, the committee deems appropriate.
(b) Any person may participate in training on assessment practices prescribed by said committee. Upon completion of the requirements provided for in regulations adopted under subsection (a) of this section and successful completion of any examination prescribed by said committee, any person shall be recommended to the Secretary of the Office of Policy and Management as a candidate for certification as a certified Connecticut municipal assessor. The Secretary of the Office of Policy and Management shall certify any qualified candidate recommended by said committee as a certified Connecticut municipal assessor and may rescind such certification for sufficient cause as said secretary may determine. Such certification shall be valid for five years from the date of issuance. Said secretary may certify a candidate who has not completed such training provided such candidate has experience in Connecticut assessment practices to such extent, determined by said secretary, as to make it unnecessary to complete such training; provided, such candidate shall be required to successfully complete any examination prescribed by said committee.
(P.A. 74-255, S. 1–3; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 84-485, S. 1, 2; P.A. 95-283, S. 1, 68; P.A. 96-224, S. 3; P.A. 97-80, S. 1, 2; P.A. 22-122, S. 2.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 84-485 amended Subsec. (a) to include a member from the office of policy and management, halved population requirements related to member selection, and added certification and employment qualification for other members; P.A. 95-283 amended Subsec. (a) to add requirement for rules and regulations to include standards for certification and recertification of assessors and Subsec. (b) to provide that certification is valid for five years, effective July 6, 1995; P.A. 96-224 amended Subsec. (a) to authorize fees and amended Subsec. (b) to eliminate reference to training “courses”; P.A. 97-80 amended Subsec. (a) to make a technical change and add provision authorizing regulations to include requirements for any type of training or experience and amended Subsec. (b) to require completion of regulation requirements and successful completion of examination for recommendation, effective May 29, 1997; P.A. 22-122 amended Subsec. (a) by designating existing provisions re committee's duty to elect chairman as Subdiv. (1) and adopt regulations for training, fees and examination of assessment personnel as Subdiv. (2), adding Subdiv. (3) re amending regulations to ensure that training and examination is readily available online or at various locations throughout this state and making technical and conforming changes, effective May 27, 2022.
Structure Connecticut General Statutes
Chapter 203 - Property Tax Assessment
Section 12-40. - Notice requiring declaration of personal property.
Section 12-41. - Filing of declaration.
Section 12-43. - Property of nonresidents.
Section 12-44. - Penalty addition by certain municipal associations.
Section 12-45. - Return to assessors of personalty in trust.
Section 12-46. - Penalty for neglect by trustees, guardians or conservators.
Section 12-47. - Listing of estates of insolvent debtors and decedents.
Section 12-48. - Tenant for life or years to list property.
Section 12-49. - Lists to be verified.
Section 12-50. - List may be filed by spouse, attorney or agent.
Section 12-51. - List may be filed by holder of encumbrance.
Section 12-52. - Assessor not to accept defective list or neglect to return list. Penalty.
Section 12-53. - Addition of omitted property. Audits. Penalty.
Section 12-53a. - Assessment and taxation of new real estate construction.
Section 12-54. - Examination by assessors when declaration not filed.
Section 12-55. - Publication of grand list. Changes in valuation. Notice of assessment increase.
Section 12-56. - Assessors may take lists and abstract of previous year.
Section 12-57. - Certificates of correction. Application for refund.
Section 12-58. - Declaration of property of manufacturers and traders.
Section 12-59. - Declaration of corporation property. Stockholders exempt.
Section 12-60. - Correction of clerical error in assessment.
Section 12-61. - Special assessment forms; approval of secretary.
Section 12-62. - Revaluation of real property. Regulations. Treatment of certain Indian lands.
Section 12-62a. - Uniform assessment date and rate.
Section 12-62e. - Source of funds for state payments under section 12-62d.
Section 12-62g. - Increase in certain veteran's exemptions upon revaluation.
Section 12-62j. - Interlocal revaluation agreement grant.
Section 12-62l. - Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
Section 12-62m. - Reports of assessed valuation of property in towns phasing in revaluation.
Section 12-62o. - Municipal option to make annual adjustments in property values.
Section 12-62q. - Regional revaluation program.
Section 12-62u. - Optional regional property tax base revenue sharing: Definitions.
Section 12-62x. - Optional regional property tax base revenue sharing: Administrative auditor.
Section 12-62y. - Optional regional property tax base revenue sharing: Revenue distribution.
Section 12-63. - Rule of valuation. Depreciation schedules.
Section 12-63a. - Taxation of mobile manufactured homes and mobile manufactured home parks.
Section 12-63b. - Valuation of rental income real property.
Section 12-63d. - Change in assessed value of real estate. Relationship to sale price.
Section 12-63g. - Assessment of buffers to inland wetlands or watercourses.
Section 12-63h. - Land value taxation program.
Section 12-65. - Agreements fixing assessments on multifamily housing.
Section 12-65a. - Approval by state referee.
Section 12-65c. - Deferral of increased assessments due to rehabilitation: Definitions.
Section 12-65d. - Designation of rehabilitation area. Criteria for deferral of assessment increase.
Section 12-66. - Property of religious, educational or charitable corporations; leasehold interests.
Section 12-66a. - Taxation of real and personal property held by or on behalf of health system.
Section 12-66c. - Taxation of residential real property intended for student learning.
Section 12-67. - Taxation of dwelling houses of railroad companies.
Section 12-68. - Grantee failing to record deed, grantor taxed. Damages.
Section 12-69. - Real estate liable for payment of judgment.
Section 12-70. - Obligation of purchaser of real estate assuming payment of taxes.
Section 12-71a. - List of values of vessels. Use in assessing.
Section 12-71d. - Schedule of motor vehicle values. Schedule of motor vehicle plate classes.
Section 12-71e. - Motor vehicle mill rate.
Section 12-72. - Assessment of certain classes of vessels.
Section 12-73. - Taxation of municipal property used for sewage disposal.
Section 12-74. - Municipal airports located in another town.
Section 12-76a. - Taxation of land in which state or United States has easement or other right.
Section 12-77. - Taxation of water power.
Section 12-78. - Taxation of water power and works when power is used in another town.
Section 12-79. - Water power used outside the state.
Section 12-80. - Property of utility company to be taxed where located.
Section 12-80a. - Personal property used in rendering telecommunications service. Exceptions.
Section 12-80b. - Apportionment of property for purposes of section 12-80a.
Section 12-81a. - Property subject to tax exemption. Liability of purchaser.
Section 12-81aa. - Municipal option to abate taxes for urban and industrial reinvestment sites.
Section 12-81c. - Municipal option to exempt certain motor vehicles.
Section 12-81cc. - Portability of certain veterans' property tax exemptions.
Section 12-81d. - Notification of tax collector of exempt status of property.
Section 12-81e. - Exemption for certain vans used to transport employees to and from work.
Section 12-81gg. - Municipal option to exempt horses and ponies from property taxation.
Section 12-81kk. - Municipal option to provide exemption for certain veterans.
Section 12-81o. - Municipal option to abate property taxes on certain food manufacturing plants.
Section 12-81p. - Municipal option to abate property taxes on amusement theme parks.
Section 12-81s. - Municipal option to exempt commercial fishing apparatus.
Section 12-81v. - Municipal option to abate taxes on property of electric cooperatives.
Section 12-81y. - Municipal option to abate property taxes on school buses.
Section 12-82. - Exemptions of veterans of allied services of First World War.
Section 12-85. - Veterans' exemptions, residence and record ownership requirements.
Section 12-86. - Termination date of Second World War.
Section 12-87. - Additional report. Property, when taxable.
Section 12-87a. - Quadrennial property tax exemption statements; extension of time to file.
Section 12-88. - When property otherwise taxable may be completely or partially exempted.
Section 12-89. - Assessors or boards of assessors to determine exemptions.
Section 12-90. - Limitation on number of exemptions allowed.
Section 12-92. - Proofs to be filed by blind.
Section 12-93. - Veterans' exemptions; proof of claim.
Section 12-94a. - State reimbursement in lieu of tax revenue from totally disabled persons.
Section 12-94d. - Payment in lieu of tax revenue from electric generation facilities.
Section 12-94e. - Municipal option to grant certain previously waived exemptions.
Section 12-95. - Exemption only on submission of evidence.
Section 12-95a. - Exemption of merchandise in transit in warehouses.
Section 12-99. - Grounds for cancellation of classification. Taxation after cancellation.
Section 12-100. - Material cut for domestic use exempted from yield tax.
Section 12-101. - Due date and collection of tax.
Section 12-102. - Taxing of woodland.
Section 12-107a. - Declaration of policy.
Section 12-107b. - Definitions.
Section 12-107c. - Classification of land as farm land.
Section 12-107e. - Classification of land as open space land.
Section 12-107f. - Open space land.
Section 12-107g. - Classification of land as marine heritage land.
Section 12-108. - Stored property as property in transit.
Section 12-109. - Listing and valuation of tax-exempt property.
Section 12-110. - Sessions of board of assessment appeals.
Section 12-111. - Appeals to board of assessment appeals.
Section 12-112. - Limit of time for appeals.
Section 12-113. - When board of assessment appeals may reduce assessment.
Section 12-114. - Adjustment of assessment by board of assessment appeals.
Section 12-115. - Addition to grand list by board of assessment appeals.
Section 12-116. - Assessment and taxation under special acts.
Section 12-117a. - Appeals from boards of tax review or boards of assessment appeals.
Section 12-118. - Appeals from Connecticut Appeals Board for Property Valuation.
Section 12-118a. - Validation of pending appeals.
Section 12-119. - Remedy when property wrongfully assessed.
Section 12-121. - Compensation of assessors and boards of assessment appeals.
Section 12-121a to 12-121d. - Personal property exempt from assessment.
Section 12-121e. - Reduction in assessment of certain rehabilitated buildings.