The Connecticut Appellate Court recently affirmed a trial court decision in Park Seymour Associates, LLC v. City of Hartford, rejecting a property owner’s challenge to real estate tax assessments tied to alleged tax abatement agreements.
The plaintiffs, Park Seymour Associates, LLC and Park Squire Associates, LLC, argued that their Hartford apartment properties were subject to continuing tax abatements based on agreements originally executed by prior owners in 1997 and 2003. After acquiring the properties—along with significant back taxes owed—the plaintiffs claimed that city officials had assured them that the abatement agreements would remain in effect through Grand List Year 2017.
At trial, however, the court found no credible evidence that binding tax abatement agreements existed between the plaintiffs and the City of Hartford. The court emphasized that such agreements require approval by the city council and written consent for transfer, neither of which was proven. Moreover, the plaintiffs failed to establish that city officials they dealt with had authority to bind the municipality.
On appeal, the Appellate Court declined to reach the merits of the plaintiffs’ claims, noting that they failed to provide an adequate record for review, including trial transcripts necessary to evaluate the factual findings. Without that record, the court could not disturb the trial court’s judgment.
Takeaway for Property Owners: This case highlights the importance of ensuring that any tax abatement or incentive agreement is properly documented, formally approved by the city, and expressly transferable to future owners. Property owners cannot rely solely on verbal assurances from municipal officials; without clear written agreements and council approval, courts are unlikely to enforce claimed abatements.
For information regarding property tax matters, please contact Scott Schwefel at (860) 606-1712 or scott@shipmanlawct.com