Earlier this year, the Connecticut General Assembly mandated a study of the possible implementation of a uniform capacity tax on solar photovoltaic (PV) systems in lieu of traditional personal and real property taxation. …
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/ Energy & Utilities, Real Estate - Residential, Taxation, Real Estate - Commercial
In its recent decision in FuelCell Energy, Inc. v. Town of Groton, 2024 WL 3529177 (2024), the Connecticut Supreme Court decided issues regarding the taxability of fuel cells. …
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/ Energy & Utilities, Science, Computers, & Technology, Taxation
In 2022, the Connecticut General Assembly enacted a group of laws that changed the manner in which motor vehicles are assessed and taxed. The complete implementation of these statutes has been delayed in part due to various…
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/ Administrative Law, Taxation, Transportation
The Connecticut General Assembly recently passed a bill requiring municipalities to assess properties used solely for low and moderate-income housing based on the capitalized value of their net rental income…
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/ Real Estate - Residential, Taxation
During the 2024 regular session of the Connecticut General Assembly, seven bills were passed and signed into law that deal with a variety of property tax matters. Of these, the most significant is Public Act No. 24-151. This…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
The Connecticut General Assembly's Planning and Development Committee will be holding a public hearing on March 13 at 10:00 a.m. on the following bills of interest to commercial property owners and taxpayers..…
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/ Real Estate - Commercial, Taxation, Zoning, Planning & Land Use
National and local news has been replete with stories discussing the challenges and benefits of converting underutilized commercial properties such as office buildings into needed housing. A recently introduced bill pending…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
As readers of this blog probably know, a property tax appeal is initiated by filing a petition with a municipality’s Board of Assessment Appeals. Typically, the appeal must be filed with the Board no later than February 20. In…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
In 2017, twenty years after purchasing a property in Fairfield, the owner became aware that the Town had been valuing her 1.06 acre lot as if it held 1.60 acres…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
The City of Norwalk, the sixth largest city in Connecticut, is near to completion of its 2023 real property revaluation. This revaluation is a “full measure and list” revaluation – meaning that it incorporates the results of…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
In 14 of our 50 states, laws are on the books that say when authorities foreclose real estate for unpaid taxes, the government is entitled to keep the full auction proceeds - even beyond the owner’s debt obligation. Enabled by…
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/ Real Estate - Residential, Taxation
While the recently concluded 2023 legislative session focused largely on other forms of taxation, the Connecticut General Assembly did pass several noteworthy acts regarding property taxation. Income and Expense Reports…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
A recent decision by the Appeals Court of Massachusetts* about the entitlement of two nonprofit corporations which rent apartments at below- market rates to low-income elderly individuals and individuals with disabilities…
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/ Nonprofit Law, Real Estate - Commercial, Real Estate - Residential, Taxation
In 14 of our 50 states, a taxing authority which forecloses real estate for unpaid taxes is entitled to keep the full auction proceeds even beyond the owner’s debt obligation. Enabled by laws known as “surplus retention…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
Most folks laboring in the property tax and valuation vineyards would not think that an easement attached to a parcel of real estate could create a separate tax liability for its owner. That presumption might be true in most…
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/ Real Estate - Residential, Taxation
