Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 203 — Property Tax Assessment
Connecticut General Statutes

Conn. Gen. Stat. § 12-63d (2026)

Change in assessed value of real estate. Relationship to sale price

✓ current as of May 2026
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The assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the assessed value of such parcel, as compared to the immediately preceding assessment list, solely on the basis of the sale price of such parcel in any sale or transfer of such parcel.

(P.A. 88-321, S. 9, 10.)

Cited. 44 CA 494. Enactment of statute, providing that changes in assessed value may not be made solely on basis of sale price of a parcel, did not in any way limit broad power contained in Sec. 12-55 permitting assessors to conduct interim revaluations. 70 CA 442.

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Notes of Decisions
Cited in 3 cases, 1999–2008 · leading case: DeSena v. City of Waterbury, 731 A.2d 733 (Conn. 1999).
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DeSena v. City of Waterbury, 731 A.2d 733 (Conn. 1999). · cites it 6× “Section 12-63d provides that “[t]he assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the assessed value of such parcel, as compared to the immediately preceding assessment list,…”
Matzul v. Town of Montville, 798 A.2d 1002 (Conn. App. Ct. 2002). · cites it 4× “88-321 §§ 9 and 10, of the 1988 Public Acts, which became General *448 Statutes § 12-63d. Section 12-63d provides that ‘[t]he assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the…”
Griswold Airport, Inc. v. Town of Madison, 961 A.2d 338 (Conn. 2008). · cites it 2× “2d 733 (1999); see also General Statutes § 12-63d. Nothing in § 12-55 (b), however, authorizes an assessor to remove an open space classification preliminary to exercising this role, and the case cited by the defendant in support of this argument; see Matzul v.”
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