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SB 362

AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO MUNICIPAL PROPERTY TAX ASSESSMENT.

2026 Regular Session Introduced by Tom Delnicki and 2 co-sponsors

SB 362 modifies Connecticut municipal property tax assessment procedures, potentially reshaping how local taxes are calculated and distributed across residential and commercial properties.

SIGNED BY GOVERNOR
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Bill Summary · SB 362

Legislative bill overview

SB 362 revises Connecticut's municipal property tax assessment statutes, modifying how local governments evaluate and assess property values for taxation purposes. The bill has progressed through committee review and public hearing, currently undergoing refinement with a joint favorable substitute filed in March 2026.

Why is this important

Property tax assessment directly affects how much homeowners, businesses, and commercial property owners pay annually in local taxes. Changes to assessment procedures can shift tax burdens between residential, commercial, and industrial properties, and impact municipal revenue for schools, services, and infrastructure.

Potential points of contention

  • Equity concerns: Revisions may affect whether assessments are applied uniformly across property types or geographic areas, potentially benefiting certain property owners while increasing burdens on others
  • Municipal revenue impact: Altering assessment methods could reduce or increase total municipal tax revenue, affecting local government budgets and service provision
  • Implementation complexity: Changes to assessment procedures require retraining assessors and updating valuation systems, creating administrative costs and potential assessment delays

Compiled from official sources — confirm details with the bill’s official record.

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