Connecticut Superior Court Finds Rental Property Owner Not Liable for Property Tax Penalty

The Connecticut Superior Court Sept. 22 found that Taxpayer wasn’t liable for a property tax penalty of 10 percent. In 2021, the assessor for the city of Middletown required real property owners to submit income and expense data for properties generating rental income. Taxpayer, an owner of rental property, contended that it didn’t receive an income and expense form in the spring of 2021 and failed to return the form by the due date. The city assessed additional taxes and a penalty. Taxpayer protested. The superior court noted: 1) the city failed to demonstrate compliance with its statutory obligation to ...