Connecticut General Statutes

Conn. Gen. Stat. § 12-62a (2026)

Uniform assessment date and rate

✓ current as of May 2026

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(a) Each municipality, as defined in section 7-381, shall establish a uniform assessment date of October first.

(b) Each such municipality shall assess all property for purposes of the local property tax at a uniform rate of seventy per cent of present true and actual value, as determined under section 12-63.

(d) Repealed by P.A. 96-171, S. 15, 16.

(e) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4.

(f) Repealed by P.A. 06-148, S. 10 and P.A. 06-176, S. 4.

(g) Repealed by P.A. 83-465, S. 3, 4.

(P.A. 74-299, S. 1, 3, 4; P.A. 76-338, S. 4, 8; P.A. 78-256, S. 3, 4; 78-339, S. 1, 3; P.A. 79-612, S. 1, 2; P.A. 80-321, S. 1, 3; 80-427, S. 1, 2; P.A. 82-410, S. 2, 4; P.A. 83-465, S. 1, 3, 4; P.A. 84-428, S. 1, 4 P.A. 92-197, S. 2, 3; P.A. 96-171, S. 8, 15, 16; 96-218, S. 2, 6; P.A. 97-254, S. 2, 6; P.A. 06-148, S. 10; 06-176, S. 4.)

History: P.A. 76-338 amended Subsec. (a) to set separate commencement date for assessment of motor vehicles and amended provision concerning municipalities with assessment dates other than October first to allow them to have two assessment dates in years before their conversion to uniform date as well as in the year during which conversion takes place; P.A. 78-256 added Subsec. (c) re deferred increases, codified as Subsec. (e); P.A. 78-339 added Subsecs. (c) and (d) re effect of residential real property percentages on assessment rate; P.A. 79-612 amended Subsec. (e) to delete phrase limiting deferred assessments to cases in which overall rise is 30% or more and to add provisions re assessment of new constructions and added Subsec. (f) re continuance or discontinuance of deferred assessments of 1977 and 1978; P.A. 80-321 amended Subsec. (c) to specifically state that provisions are subject to Subsecs. (d) and (g), amended Subsec. (d) to postpone 70% rate from 1980 to 1984 to add provision governing assessments during the interim and added Subsec. (g) detailing assessments during interim, effective May 17, 1980, and applicable to municipal assessment years commencing October 1, 1980, and thereafter; P.A. 80-427 extended provisions of Subsec. (e) to include assessments up to 1981 and made changes in Subsec. (f) to reflect the broader application of Subsec. (e), effective May 20, 1980, and applicable to assessment years commencing October 1, 1979, to October 1, 1981, inclusive; P.A. 82-410 amended Subsec. (e) to allow municipalities in assessment years commencing in 1982 and 1983 to add increased assessed values of real property, resulting from general revaluation, to the assessment list in equal increments over a period of up to five years including the year of revaluation, which option prior to this amendment was not allowed under said Subsec. (e) after the assessment year commencing October 1, 1981; P.A. 83-465 replaced previously existing Subsec. (d) with new subsection to provide that any municipality which for the 1981 assessment list has assessed property in accordance with the differential rate procedure in Subsec. (c), shall, for the assessment lists in 1982 through 1985 assess residential real property at the rates provided in said Subsec. (d) and all other property at 70% of actual value, and commencing with the 1986 assessment list, assess all property at 70% of actual value, and repealed former Subsec. (g) re 1982 and 1983 assessment lists effective June 14, 1983, and applicable to the assessment year commencing October 1, 1982, and each assessment year thereafter; P.A. 84-428 amended Subsec. (e) to allow municipalities in assessment years commencing in 1984 and 1985 to add increased assessed values of real property, resulting from general revaluation, to the assessment list in equal increments over a period of not more than five years including the year of revaluation, which option without this amendment would not be available to municipalities after the assessment year commencing October 1, 1983, effective June 12, 1984, and applicable in any municipality with a revaluation of real property effective in the assessment year commencing October 1, 1984 or October 1, 1985; P.A. 92-197 amended Subsec. (e) to provide that said Subsec. would be applicable to assessment years of municipalities commencing on or after October 1, 1992, and to delete obsolete reference to revaluation effective “not later than 1985”; P.A. 96-171 repealed Subsecs. (c) and (d) re obsolete provisions authorizing mitigation of effects of revaluation in a municipality in which the assessed value of residential real property constitutes less than 20% of the assessed value of all property on the assessment list in the year immediately preceding revaluation and amended Subsecs. (e) and (f) to authorize a municipality commencing October 1, 1996, to defer an increased assessment from revaluation over a period not to exceed three years following the year of revaluation rather than four years following the year of such revaluation and delete obsolete provisions specifying the assessment years when option of deferment had been available, effective May 31, 1996; P.A. 96-218 made same changes in Subsecs. (e) and (f) as P.A. 96-171, effective June 4, 1996; P.A. 97-254 deleted obsolete assessment year references in Subsecs. (a) and (b) and amended Subsec. (e) to delete requirement that revaluation result in an increase in total assessed value of all real property on list for preceding year, effective June 27, 1997; P.A. 06-148, effective June 6, 2006, and P.A. 06-176, effective June 9, 2006, and applicable to assessment years commencing on or after October 1, 2006, repealed Subsecs. (e) and (f).

Section does not violate equal protection clause of U.S. and Connecticut Constitutions. 179 C. 627. Cited. 200 C. 697; 210 C. 233; 226 C. 92; 228 C. 23; Id., 476; 231 C. 731; 240 C. 192; 241 C. 382; Id., 749; 242 C. 343; Id., 550.

Cited. 4 CA 106; 7 CA 496; 11 CA 566.

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Notes of Decisions

Cited in 31 cases (2 in the last 5 years), 1980–2022 · leading case: Stafford Higgins Indus., Inc. v. City of Norwalk, 715 A.2d 46 (Conn. 1998).

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Stafford Higgins Indus., Inc. v. City of Norwalk, 715 A.2d 46 (Conn. 1998). · cites it 18× “not as of February 15, 1994, adopted mill rates for taxes due July 1, 1994, may use such municipality’s most recently completed grand list prior to revaluation as updated by any additions, deletions, splits, combinations and other changes in ownership as of October 1, 1993,…”

United Illuminating Co. v. City of New Haven, 427 A.2d 830 (Conn. 1980). · cites it 11× “The legislature might have reasonably believed that only owners of appreciated property potentially would face a significant “double barrel” tax impact resulting from the coincidence of the legislation involving mandatory periodic revaluation; General Statutes § 12-62; and that…”

Torres v. City of Waterbury, 733 A.2d 817 (Conn. 1999). · cites it 4× “to 1997) § 12-62a (b) provides in relevant part that “[e]ach .”

Sheridan v. Town of Killingly, 897 A.2d 90 (Conn. 2006). · cites it 5× “Moreover, as the town points out, if it cannot assess a tax on the owner of leased property for the market value of the leasehold interest, it will be unable to tax *264 the true and actual value of the property as required by General Statutes § 12-62a (b).”

United Tech. Corp. v. Town of East Windsor, 807 A.2d 955 (Conn. 2002). · cites it 2× “” General Statutes § 12-62a (b) provides in relevant part: “Each .”

Metro. Dist. v. Town of Burlington, 696 A.2d 969 (Conn. 1997). · cites it 6× “” General Statutes § 12-62a (b) provides in relevant part: “Each such municipality shall, no later than the close of its next revaluation required under the provisions of section 12-62, assess all property for purposes of the local property tax at a uniform rate of seventy per…”

Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003). · cites it 5× “The city assesses real property on October 1 of each year in accordance with General Statutes § 12-62a (a). 4 Pursuant to General Statutes § 12-142, 5 the city has deter *134 mined that payment of the assessment amount will be made in four quarterly installments: July 1 and…”

Newbury Commons Ltd. P'ship v. City of Stamford, 626 A.2d 1292 (Conn. 1993). · cites it 2× “” The assessment represents 70 percent of the fair market value of the property in accordance with General Statutes § 12-62a (d). Kirwin testified that he had employed the cost method based upon building cost schedules from 1981 to establish a fair market value.”

Wind Colebrook South, LLC v. Colebrook, 344 Conn. 150 (Conn. 2022). · cites it 2× “10 General Statutes § 12-62 (b) (2) provides: ‘‘When conducting a revalua- tion, an assessor shall use generally accepted mass appraisal methods which may include, but need not be limited to, the market sales comparison approach to value, the cost approach to value and the…”

Carol Mgmt. Corp. v. Bd. of Tax Review, 633 A.2d 1368 (Conn. 1993). · cites it 2× “” General Statutes § 12-62a provides in relevant part: “(b) Each .”

Sears, Roebuck & Co. v. Bd. of Tax Review, 699 A.2d 81 (Conn. 1997). · cites it 2× “See General Statutes § 12-62a (b) (municipality shall assess all property at “seventy per cent of present true and actual value”).”

City of Norwich v. Town of Lebanon, 513 A.2d 77 (Conn. 1986). · cites it 2× “General Statutes § 12-62a (b). The assessed valuation of $1,260,000 was then entered upon Lebanon’s October 1, 1973 grand list.”

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