By C. Scott Schwefel
In a decision that underscores the discretionary authority of Connecticut’s trial courts, the Connecticut Supreme Court in 7 Germantown Rd., LLC v. City of Danbury, 351 Conn. 169 (2025) (“Germantown”), held that a taxpayer’s failure to timely file an appraisal pursuant to Conn. Gen. Stat. § 12-117a does not mandate the dismissal of the appeal.
Statutory Background
Connecticut General Statutes § 12-117a provides that, in tax appeals before the Superior Court concerning real property assessed at $1 million or more, a taxpayer “shall file with the court, not later than one hundred twenty days after the return date of such appeal, an appraisal of the real property.” The statute further states that “[i]f such appraisal is not timely filed, the court may dismiss the appeal.” Notably, the statute also authorizes the court to extend the filing deadline upon a showing of good cause.
The Dispute in Germantown
In Germantown, the plaintiffs provided appraisal reports to the defendant municipality, the City of Danbury, but failed to file those appraisals with the court within the statutory timeframe. The City argued that the plaintiffs’ noncompliance necessitated dismissal of the appeals. The trial court disagreed and declined to dismiss the actions, prompting the City to seek review before the Connecticut Supreme Court.
The Supreme Court’s Analysis
The Supreme Court affirmed the trial court’s ruling, emphasizing the distinction in statutory construction between the terms “shall” and “may.” The Court reasoned that the use of “shall” in reference to the taxpayer’s obligation to file an appraisal within 120 days reflects a mandatory duty. In contrast, the use of “may” in relation to the court’s authority to dismiss for noncompliance confers discretionary power upon the judiciary.
Accordingly, the Supreme Court held that while the failure to timely file an appraisal constitutes a violation of the statute, such failure does not require automatic dismissal. Rather, the decision whether to dismiss remains within the sound discretion of the trial court. As a result, the matter was remanded for adjudication on the merits.
Implications for Connecticut Property Owners and Practitioners
The Germantown decision constitutes a favorable development for property taxpayers, reaffirming the Superior Court’s ability to weigh the circumstances of each case before imposing the severe consequence of dismissal. However, the decision simultaneously serves as a cautionary reminder that strict adherence to statutory deadlines remains critically important. Taxpayer-plaintiffs—and their counsel—should ensure timely compliance with the appraisal filing requirement or, where necessary, seek an extension in advance of the deadline based on good cause.
–
If you would like to discuss an appeal of your property assessment, please feel free to contact Scott Schwefel at (860) 606-1712 or, via email, at scott@shipmanlawct.com