Connecticut Supreme Court Affirms Judicial Discretion in Late Appraisal Filings Under Property Tax Appeal Statute
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…

