Section 29-265d - Reassessment of residential building made with defective concrete. Written evaluation by professional engineer. Adjustment by assessor. Appeal. Notification if foundation repaired or replaced(a) Any owner of a residential building who has obtained a written evaluation from a professional engineer licensed pursuant to chapter 391 indicating that the foundation of such residential building was made with defective concrete may provide a copy of such evaluation to the assessor of the municipality in which such residential building is located, and request a reassessment of the residential building. Not later than ninety days after the receipt of such copy, or prior to the commencement of the assessment year next following, whichever is earlier, the assessor, or the assessor's designee, shall inspect the residential building and adjust its assessment to reflect its current value. Such reassessment may be appealed pursuant to section 12-111. Any reassessment under this section shall apply until the next revaluation becomes effective or the concrete foundation is repaired or replaced, and the assessor, or the assessor's designee, adjusts the assessment of the residential building, whichever is earlier. The assessor shall, in writing and not later than ninety days prior to the commencement of a revaluation, notify each owner of a residential building that was reassessed pursuant to this subsection that such residential building will be assessed during such revaluation.(b) Notwithstanding the provisions of section 12-62, any residential building that has been reassessed pursuant to subsection (a) of this section shall be assessed during each revaluation cycle to reflect its current value.(c) The owner of any residential building that has been reassessed pursuant to this section shall notify the assessor if the concrete foundation of such residential building is repaired or replaced. Such notification shall be made in writing not later than thirty days after the repair or replacement of the concrete foundation. Not later than ninety days after the receipt of such notification, or prior to the commencement of the assessment year next following, whichever is earlier, the assessor, or the assessor's designee, shall inspect the residential building and adjust its assessment to reflect its current value.Conn. Gen. Stat. § 29-265d
Amended by P.A. 24-0055,S. 1 of the Connecticut Acts of the 2024 Regular Session, eff. 7/1/2024.Amended by P.A. 21-0120, S. 1 of the Connecticut Acts of the 2021 Regular Session, eff. 7/6/2021.Added by P.A. 16-0045, S. 2 of the Connecticut Acts of the 2016 Regular Session, eff. 5/25/2016, op. applicable to assessment years beginning on or after 10/1/2016.